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Good Governance Pengelolaan Keuangan Desa Menyongsong Berlakunya Undang-Undang No. 6 Tahun 2014 Astuti, Titiek Puji; Yulianto, Yulianto
Berkala Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Berkala Akuntansi dan Keuangan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.119 KB)

Seluruh desa di Indonesia diperkirakan sudah akan menerima kucuran dana transfer dari Anggaran Pendapatan dan Belanja Negara (APBN). Setiap desa yang saat ini jumlahnya mencapai 72 ribu di seluruh Indonesia, akan memperoleh anggaran berkisar Rp 800 juta hingga Rp 1,4 miliar per desa. Oleh karena itu, perlu adanya tata kelola yang baik dalam pengelolaan keuangan desa. Good Governance diajukan demi tercapainya pengelolaan manajemen yang lebih transparan bagi semua penggunaan laporan keuangan. Penelitian ini dilakukan dengan metode studi kasus (case study) yakni, pengamatan secara detail terhadap obyek atau orang. Lokasi penelitian yang dipilih sebagai studi kasus adalah desa-desa yang ada di Kecamatan Polokarto, Sukoharjo Jawa Tengah. Teknik analisa yang digunakan yakni logic analytic. Hasil penelitian ini adalah adanya transparansi, akuntabel dan partisipasi dalam pengelolaan keuangan desa karena itu merupakan aspek penting dalam menciptakan good governance dalam pengelolaan keuangan desa yang telah tertuang dalam UU No.14 tentang Desa. Hambatan dalam pelaksanaan good governance pengelolaan keuangan desa yaitu sumber daya manusia yang ada di pemerintahan desa yang tidak cakap.

Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016 Retnaningsih, Susi; Hariyanti, Widi; Astuti, Titiek Puji
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5850

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

TREN PENGHINDARAN PAJAK PERUSAHAAN MANUFAKTUR DI INDONESIA YANG TERDAFTAR DI BEI TAHUN 2001-2014 Astuti, Titiek Puji; Aryani, Y Anni
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to determine the trend of tax avoidance manufacturing company in the long term. From the analysis of the trend of tax avoidance within relatively long period can be known how fluctuations in the increase or decrease in tax avoidance that occurs and what factors are influencing the increase or decrease in tax avoidance company so that tax authorities may evaluate policies issued in order to increase the level of taxpayer compliance. This research is a descriptive study using secondary data manufacturing company's financial statements from 2001 to 2014. The size of tax avoidance using ETR and CETR. The result is that the trend of corporate tax avoidance manufacturing high seen from the ETR and CETR small.

Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia Kusuma, Lachella Angga Dewi Bintang; Astuti, Titiek Puji; Harjito, Yunus
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6939

This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19 Nathania Aldisa Oliviandy; Titiek Puji Astuti; Faiz Rahman Siddiq
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.112026

This study aims to obtain empirical evidence the affect of tax rates, knowledge and understanding of taxation, perceptions of the effectiveness of the taxation system, and the level of trust in the legal and government systems towards taxpayer compliance. The sample in this study was taken using a purposive sampling method. The number of sample data processed was 340. Data collection using primary data sources in the form of a questionnaire was arranged with a five-point Likerts scale. The data analysis technique of this study used multiple linear regression analysis techniques. The result of analysis data in this research shows that the tax rate, knowledge and understanding of taxation, and the level of trust in the legal and government systems has a positive effect on taxpayer compliance, while the perceptions of the effectiveness of the taxation system has a negative effect on taxpayer compliance.Keywords: Knowledge; Effectiveness; Legal; Taxpayer Compliance.

GOOD GOVERNANCE VILLAGE FINANCIAL MANAGEMENT APPROACHING THE ENACTMENT OF UU NO. 6 YEAR 2014 Titiek Puji Astuti; Yulianto Yulianto
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

It is estimated that all villages in Indonesia will receive transfer funds from the State Revenue and Expenditure Budget (APBN). Each village, which currently amounts to 72 thousand throughout Indonesia, will receive a budget ranging from Rp 800 million to Rp 1.4 billion per village. Therefore, it is necessary to have good governance in managing village finances. Good Governance is proposed to achieve more transparent management for all uses of financial statements. This research was conducted using a case study method, namely, detailed observations of objects or people. The research locations selected as case studies are villages in Polokarto District, Sukoharjo, Central Java. The analysis technique used is analytic logic. The results of this study are the existence of transparency, accountability and participation in village financial management because it is an important aspect in creating good governance in village financial management which has been stated in Law No. 14 on Villages. Barriers to the implementation of good governance in village financial management are incompetent human resources in the village government.

Tata Kelola Keuangan Sederhana pada UMKM di Desa Jatisobo, Polokarto Widi Hariyanti; Titiek Puji Astuti; Yunus Harjito; Nurul Herawati
Muria Jurnal Layanan Masyarakat Vol 4, No 1 (2022): Maret 2022
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v4i1.6893

The process of managing and recording financial transactions requires special attention for financial managers. Every transaction activity needs to be recorded properly because it is information used by financial managers to prepare financial reports. The purpose of this community service activity is to increase knowledge in good financial recording practices to managers of UMKM in a simple way to improve their ability to manage and compile financial reports of their business units. The benefit of this community service activity is to train UMKM managers to be able to manage their business finances. The training was carried out because previously the UMKM managers in Jatisobo Village, Polokarto District, Sukoharjo Regency did not know and understand well how to manage and compile financial reports for their business units. This training activity can also encourage the development of UMKM that can support the improvement of the regional economy.

Analisis Spesialisasi Industri Auditor dan Penerapan IFRS Terhadap Audit Report Lag pada Perusahaan Manufaktur di Indonesia Lachella Angga Dewi Bintang Kusuma; Titiek Puji Astuti; Yunus Harjito
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.6939

This study aims to determine the effect of Auditor Industry Specialization and Adoption of IFRS on Audit Report Lag which the Company size, and Loss as control variables. Manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 as sample population. This research used a purposive sampling technique as the sampling method. The number of samples was 103 companies for 5 years. The results show that the adoption of IFRS has a positive effect on Audit report lag. Whereas Auditor industry specialization has no effect on Audit report lag.

Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016 Susi Retnaningsih; Widi Hariyanti; Titiek Puji Astuti
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.5850

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN: DAMPAK MODERASI DEWAN KOMISARIS Titiek Puji Astuti; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5595

This study aimes to analyze how tax planning affects the firm value and the moderating effect of the board of commissioners on firm value. The study has the population regristered companies in Indonesia Stock Exhange in 2011-2016. The sampling technique uses purposive sampling method. The total observed data is 678 consist of 113 companies during six years observation. Data processing used regression analysis panel data by using software Eviews.The measurement of tax planning using (25%-ETR)*PBT. The result shows that tax planning has negative effect toward firm value and the moderating of the board of commissioners has effect on firm value Keywords : tax planning, firm value, the board of commissioners .

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