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All Journal Global Accounting : Jurnal Akuntansi Jurnal Ekonomi, Bisnis, dan Humaniora Jurnal Pengabdian Kepada Masyarakat Indonesia
Rr Dian Anggraeni
Universitas Buddhi Dharma
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Pengaruh Financial Distress, Audit Tenure, Ukuran Perusahaan, dan Kompleksitas Operasi terhadap Audit Delay pada Perusahaan yang Tergabung Dalam LQ45 Periode 2019-2021 Danny Candra; Rr Dian Anggraeni
Global Accounting Vol. 1 No. 3 (2022): Global Accounting
Publisher : Fakultas Bisnis

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Abstract

Dalam penelitian ini, peneliti menginvestigasi dampak Financial Distress, Audit Tenure, Company Size, dan Operational Complexity terhadap Audit Delay pada Perusahaan LQ45 selama kurun waktu dari 2019-2021. Penulis sudah mengumpulkan data sekunder dengan mengekstrak informasi yang sangat penting dari laporan keuangan perusahaan, tentunya sudah melalui beberapa kriterium yang dibuat oleh peneliti. Total sampel yang didapat sebesar 60 sampel dengan memakai metode purposive sampling tentunya melalui kriterium yang sudah dibuat oleh peneliti. Data yang diperlihatkan sudah melalui pengujian asumsi klasik, Analisis Regresi Linier Berganda dan pengujian lainnya dengan menggunakan aplikasi SPSS merupakan metode analisis data yang digunakan. Berdasarkan hasil temuan, Durasi Audit, Ukuran Perusahaan, dan Kompleksitas Operasional tidak berpengaruh signifikan terhadap Audit Delay. Sementara Financial Distress memiliki pengaruh negatif yang signifikan terhadap Audit Delay. Tentunya ketidakpengaruhnya Audit Tenure, Ukuran Perusahaan, dan Kompleksitas Operasi ini dapat disebabkan oleh faktor lainnya yang tentunya dapat mempengaruhinya, baik dari segi manajaemen, kebijakan pemerintah maupun hal lainnya.
SUDUT PANDANG WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (STUDI PADA UMKM DI KEMAYORAN JAKARTA PUSAT Fungsiawan; Nurmadhani Fitri Suyuthi; RR Dian Anggraeni; Adibah Yahya; Intan Dyah Pravita
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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Abstract

This study aims to determine the effect of the MSME taxpayer's point of view on the tax obligations of government regulation no. 23 of 2018 (study on MSMEs in Kemayoran, Central Jakarta. This study uses a simple linear regression method by measuring the implementation of MSMEs by meeting the requirements required for taxation. MSMEs are not financial institutions.The results of this study indicate that if it is comprehensive from a mandatory point of view from taxation, from clear insight and knowledge up to 0.05%, the aspect of tax knowledge and mandatory value is the difference, there is no different reference regarding obligatory or taxation.
Pelatihan Literasi Keuangan di SMKN 1 Kota Tangerang Aldi Samara; Rr Dian Anggraeni; Limajatini Limajatini; Suhendra Suhendra; Juan Barus Gultom
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.5679

Abstract

Financial literacy is becoming increasingly important along with the development of the economy, therefore financial literacy is something that cannot be separated from everyday life. For most high school students, it is the first time they manage their own finances without parental supervision. Lack of financial literacy causes mistakes in managing finances. Based on the findings of the Financial Services Authority (OJK) (Wibowo, 2024), the number of bad loans of more than 90 days in the peer-to-peer financial technology (P2P lending) industry, or known as pinjol for the individual category has reached IDR 1.73 trillion as of May 2023. The problem is, the Millennial generation or those aged 19-34 years are the largest "contributors" to these bad loans. Various experts say that the Millennial generation is in debt because of the Fear of Missing Out (FOMO) phenomenon, aka following trends so as not to feel "left behind". Some other experts think that their financial literacy is low.
Co-Authors Aldi Samara Danny Candra Fungsiawan Intan Dyah Pravita Juan Barus Gultom Limajatini Limajatini Nurmadhani Fitri Suyuthi Suhendra Suhendra Yahya, Adibah