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Analisis Model Score (Stimulus, Capability, Collusion, Opportunity, Rationalization dan Ego) Terhadap Korupsi: Studi Pada Pemerintah Provinsi di Indonesia Tahun 2018-2022 Yane Nurhaliezah; Rusmianto Rusmianto; Destia Pentiana
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4546

Abstract

Corruption refers to an unlawful act that involves the misuse of authority to benefit an organization while causing harm to the state's economy. This research aims to examine the impact of stimulus, capability, collusion, opportunity, rationalization, and ego on corruption within provincial governments in Indonesia during the 2018-2022 period. The study population consists of all provinces in Indonesia. The sample selection was conducted using the purposive sampling method. Based on this approach, 34 provincial governments met the criteria for inclusion in the study. To test the hypotheses, this research employs IBM SPSS software version 26, utilizing the logistic regression analysis method. The findings indicate that, in part, capability and opportunity positively influence corruption, while rationalization and ego have a negative effect. Meanwhile, stimulus and collusion do not significantly impact corruption.
Pengaruh Book Tax Differences, Kepemilikan Manajerial, Dan Leverage Terhadap Persistensi Laba: Studi Perusahaan Property Dan Real Estate di Bei Tahun 2020 – 2023 Meylan Adisti Ridwan Tika; Destia Pentiana; Rusmianto Rusmianto
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4224

Abstract

This study aims to examine the influence of Book tax differences, managerial ownership, and leverage on earnings persistence in companies. Using a quantitative approach with multiple linear regression analysis, this research processes financial statement data to test the relationships between these variables. The findings reveal that Book tax differences and managerial ownership have a negative impact on earnings persistence. This indicates that the greater the disparity between financial accounting and taxation, as well as the higher the proportion of shares owned by managers, the lower the company's earnings sustainability. Meanwhile, leverage does not have a significant effect on earnings persistence, suggesting that a company's debt level does not determine long-term earnings stability. These findings align with agency theory, which highlights conflicts of interest between managers and shareholders, as well as signaling theory, which emphasizes the importance of financial information in assessing a company's performance.
Pengaruh Company growth, Debt covenant, IOS, dan Insentif pajak terhadap Konservatisme Akuntansi Ningsih, Tri Kesuma Setya; Rusmianto, Rusmianto; Pentiana, Destia
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.5257

Abstract

Purpose: This study aims to analyze the influence of company growth, debt covenants, investment opportunity sets (IOS), and tax incentives on the application of accounting conservatism in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Methodology: This quantitative research uses secondary data from the annual financial reports of 18 infrastructure companies from to 2021-2023, yielding 54 observations. Data were analyzed using multiple linear regression after passing the classical assumption tests. Results: The results indicate that debt covenants, IOS, and tax incentives significantly affect accounting conservatism. Debt covenants and IOS have a negative influence, whereas tax incentives have a positive effect. However, company growth had no significant effect. Simultaneously, these four variables influence accounting conservatism, with an Adjusted R² value of 75.9%. Conclusion: This study concludes that pressure from debt agreements, high investment opportunities, and tax incentives encourage infrastructure companies to adopt more conservative and cautious financial reporting. Limitation: The study's scope is limited to the infrastructure sector over a three-year period, so the findings may not be generalizable to other sectors or timeframes. Contribution: These findings provide regulators and practitioners with input on the drivers of accounting conservatism, which can enhance the credibility of financial statements and maintain investor confidence in the infrastructure sector.
Optimalisasi Pelaporan SPT Tahunan : Mewujudkan Kepatuhan Pajak Melalui Edukasi Dan Pendampingan Pengisian SPT Tahunan Damayanti, Damayanti; Pentiana, Destia; Anggraini, Depita; Mareta, Fitri; Indriyani, Indriyani; Nuha Alfani, Ulin; Suffah, Faila; Santoso, Izza Maulida; Christina Sinaga, Klemensia Erna; Fajri, M Rizki; Farah Sabila, Rezika
Jurnal Abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Vol 2 No 2 (2025): Desember
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/abimana.v2i2.4481

Abstract

Di Indonesia kepatuhan pajak masih berada pada posisi yang rendah akibat kurangnya pemahaman pengisian dan pelaporan SPT Tahunan, kompleksitas regulasi, kendala teknis, serta terbatasnya literasi pajak. Kegiatan pengabdian ini bertujuan meningkatkan kesadaran dan keterampilan pelaporan SPT melalui edukasi dan pendampingan praktis, dilaksanakan di Politeknik Negeri Lampung bersama Teaching Factory Klinik Akuntansi Perpajakan, melibatkan dosen, mahasiswa, serta 87 wajib pajak. Metode mencakup Training of Trainer, penyuluhan regulasi, simulasi SPT, dan pendampingan e-Filing, e-Form, serta e-Billing. Hasilnya, pemahaman dan keterampilan peserta meningkat, seluruhnya berhasil memperoleh Bukti Penerimaan Elektronik, dan mayoritas menilai kegiatan bermanfaat untuk dilaksanakan rutin. Simpulan, edukasi dan pendampingan praktis efektif mendorong kepatuhan sukarela, mengurangi kesalahan administrasi, dan memperkuat budaya sadar pajak.
Pengaruh Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2023) Yona Okterianda; Destia Pentiana; Nurmala Nurmala
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.1705

Abstract

This study aims to analyze the impact of green accounting practices and environmental performance on profitability, measured by the return on assets (ROA) ratio. A quantitative approach is used, relying on secondary data sources. The population consists of 45 mining companies listed on the Indonesia Stock Exchange from 2019 to 2023, and a sample of 11 companies was selected through purposive sampling. Data collection was carried out using documentation, drawing from financial statements, annual reports, and sustainability reports of the sampled companies for the 2019-2023 period. The data were then analyzed with SPSS version 25. In this study, green accounting is assessed through environmental costs, while environmental performance is evaluated using the PROPER rating. Statistical tests conducted include descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that green accounting has a significant negative effect on company profitability, while environmental performance shows no impact on profitability individually, though both variables together do influence profitability
Determinants of Shopee Customer Satisfaction: Price, Product Quality, and Service Quality Epferiyansah, Adit; Pentiana, Destia; Dewi, Anita Kusuma
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 2 (2026): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i2.5312

Abstract

Purpose: This study aims to analyze the influence of price, product quality, and service quality on consumer satisfaction with Shopee among Accounting students at Politeknik Negeri Lampung. Methodology/approach: A quantitative approach was employed using a survey questionnaire distributed to 100 respondents. Data were analyzed using multiple linear regression, t-test, F-test, and coefficient of determination through IBM SPSS Statistics 26. Validity and reliability tests were conducted, and outliers were removed, resulting in 94 valid respondents. Results/findings: The results indicate that product quality (beta = 0.646, p-value = 0.000) and service quality (beta = 0.557, p-value = 0.000) have a significant positive effect on consumer satisfaction, while price (beta = 0.153, p-value = 0.239) does not show a significant influence. The regression model is significant simultaneously (F = 37.041, p-value = 0.000) with an adjusted R-squared of 0.538, indicating that 53.8 percent of the variance in consumer satisfaction is explained by the independent variables. Conclutions: Product quality and service quality are the primary drivers of consumer satisfaction in e-commerce platforms. Limitations: The sample is limited to one study program and institution, and the quantitative design limits in-depth exploration of subjective reasons. Contributions: This research provides empirical evidence on youth consumer behavior in digital marketplaces within a regional context in Sumatra, Indonesia, and supports the application of Expectation Confirmation Theory in e-commerce settings.
Implementation of The Digitalization of The Accounting Information System Based On Microsoft Access Fitri Mareta; Destia Pentiana; Depita Anggraini; Eksa Ridwansyah
The Es Accounting And Finance Vol. 4 No. 03 (2026): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v4i03.1001

Abstract

Technological developments in the current digital era have had a significant impact on business development, particularly in the financial sector. Digital technology has transformed the business landscape and created new ways to manage companies. A major challenge in business development is the limited use of technology in financial management, particularly in the underserved agribusiness sector. Manual financial recording processes increase the risk of recording and calculation errors and are time-consuming. This study aims to develop a Microsoft Access-based Smart Farm Accounting System software focused on digital bookkeeping and record-keeping. The Smart Farm Accounting System software can be applied to businesses in the livestock sector, taking into account the uniqueness of the agribusiness sector in accounting applications. This study is an applied research through user interviews to tailor the system development to system needs. The results of the system implementation prove that digitalization through Smart Farm Accounting improves efficiency and data accuracy.
PENGARUH GOOD CORPORATE GOVERNANCE, LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR TEKNOLOGI TAHUN 2019-2023 Rizky Rahmatullah; Rusmanto Rusmianto; Destia Pentiana
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18037

Abstract

This study aims to analyze the factors that influence financial performance. These factors include Good Corporate Governance (GCG), Liquidity, and Leverage. In this study, GCG is measured using (Independent Board of Commissioners, Audit Committee, Managerial Ownership), Liquidity is measured using the Current Ratio, and Leverage is measured using the Debt to Equity Ratio. The population used in this study were technology sector companies listed on the Indonesia Stock Exchange in 2019-2023, resulting in a population of 18 companies. Meanwhile, the sampling technique in this study used a purposive sampling method, namely using predetermined criteria, so that the data used as a sample of 11 companies. This research is a quantitative study using multiple linear regression analysis methods. The data used in this study are secondary data. The findings in this study indicate that an independent board of commissioners, audit committee, managerial ownership, and liquidity have no effect on financial performance. Meanwhile, leverage has a negative effect on financial performance.
Pengaruh Pajak Pertambahan Nilai, Digital Marketing, dan Kemudahan Pembayaran terhadap Keputusan Pembelian Online pada E-Commerce Di Kecamatan Rajabasa Kota Bandar Lampung Amanda Ramadhani; Depita Anggraini; Destia Pentiana
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.18400

Abstract

This study aims to analyze the influence of Value Added Tax (VAT), Digital Marketing and Ease of Payment on Online Purchase Decisions on E-Commerce in Rajabasa District, Bandar Lampung City. This study uses a quantitative descriptive approach with primary data obtained through the distribution of questionnaires and processed using SPSS version 26. The sampling technique used the purposive sampling method with a total of 114 respondents. The results of the study show that Value Added Tax and Digital Marketing have a positive and significant effect on online purchase decisions, while Ease of Payment does not have a significant effect. It is recommended for e-commerce players to continue to develop attractive and relevant digital marketing strategies to increase consumer buying interest. In addition, consumers are expected to have a good understanding of the role of Value Added Tax (VAT) in online transactions and utilize information from digital marketing strategies, such as product reviews and promotions, to make wiser and more informed purchasing decisions.
Pengaruh Penerapan Digital Marketing, Kemudahan Digital Payment, dan Manajemen Keuangan terhadap Kinerja Keuangan UMKM di Kemiling Kota Bandar Lampung Rif'atul Muna; Eksa Ridwansyah; Destia Pentiana; Damayanti Damayanti
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19666

Abstract

This study aims to analyze the influence of digital marketing implementation, ease of digital payment, and financial management on the financial performance of MSMEs in Kemiling, Bandar Lampung. Using a quantitative approach, primary data were collected through questionnaires from 120 MSME respondents selected via purposive sampling. Data were analyzed using multiple linear regression with SPSS version 25. The results indicate that while digital marketing has a negative and non-significant effect, both digital payment and financial management significantly and positively influence MSME financial performance. Simultaneously, all three variables contribute to enhancing the competitiveness and sustainability of MSMEs in the digital era. This study underscores the importance of optimizing digital technology adoption balanced with prudent financial management to improve MSME financial outcomes.
Co-Authors Alfaizah Alfaizah Alfani, Ulin Nuha Amanda Ramadhani anggraini, Depita Arif Makhsun Atena Purnama Sari Christina Sinaga, Klemensia Erna Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Depita Anggraini Depita anggraini Devi Rizka Sari Dewi, Anita Kusuma Dian Nirmala Dewi Eksa Ridwanysah Endah Yuni Puspitasari Epferiyansah, Adit Fajri, M Rizki Fajri, M. Rizki Farah Sabila, Rezika Fitri Mareta Fitri Mareta, Fitri Indriyani Indriyani Indriyani Irawan Irawan Irawan Irawan Kurniawan, Umarudin Lihan Rini Puspo Wijaya Lutfi Bimantoro Maryani Maryani Maryani Maryani Meylan Adisti Ridwan Tika Muhammad Syahrial Ningsih, Tri Kesuma Setya Nuha Alfani, Ulin Nurmala Nurmala Nurmala Nurmala Nurmala Oki Arifin Pingkan Meilintang Putri Asri, Azmi Putri Puji Lestari Rahmadianti, Syahra Surya Ridwansyah, Eksa Rif'atul Muna Rizky Hermayanti Rizky Rahmatullah Rudi Andrean Rusmanto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Sabila, Rezika Farah Santoso, Izza Maulida Suffah, Faila Syahra Surya Rahmadianti Tasya Oktaviani Tri Kesuma Setya Ningsih Yane Nurhaliezah Yona Okterianda Yusri, Amrina