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All Journal Binus Business Review Jurnal ULTIMA Accounting Journal of Accounting Research, Organization and Economics (JAROE)
Stefanus Ariyanto, Stefanus
Bina Nusantara University
Economics, Econometrics & Finance Social Sciences

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PERSEPSI WAJIB PAJAK DI WILAYAH TANGERANG TERHADAP DIGITALISASI PELAPORAN PAJAK Louis, Nadya Regina; Ariyanto, Stefanus
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2395

Abstract

Abstract - The aim of this study is to examine the taxpayer perception on the digitalization of tax reporting system using e-filing application in Tangerang area. The study uses usefulness, user satisfaction, ease of use and security/confidentiality perceptions as proxies to the taxpayer perception. Samples of this study are taken using convenience sampling method consist of 106 respondents in Tangerang area, analysed using multiple linear regression method. The result of this study reveals that usefulness and user satisfaction perception have significant impact on taxpayer perception on using e-filing system, while ease of use and security/confidentiality perception don't have significant impact on taxpayer perception on using e-filing system. Keywords: E-Filing; Tax Digitalization; Taxpayer Perception
Have the Implementation of Financial Application Sys-tem and Management of State Property Improved Fi-nancial Report Quality in Indonesia? Karsam, Karsam; Ariyanto, Stefanus; Putro, Dian Permana
Journal of Accounting Research, Organization and Economics Vol 2, No 2 (2019): JAROE, Vol.2 No.2 August 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i2.14634

Abstract

Objective The objective of this study is to investigate the influence of the implementation of SIMAK system at agency level and management of state property on financial report quality of Indonesian Ministry of Finance work units.Design/methodology The study was carried out involving Finance Department of Republic of Indonesia Ministry for the period of 2017 until 2019. The samples selection of Department in Finance Ministry was based on certain criteria. The data was collected from questionnaires that were filled by staff and operator in the departments of Finance Ministry. In total, there were seventy respondents with 100% response rate. Multiple regression approach was used to analyze the survey results.Results This study demonstrates that implementation on SAKTI system and management of state property has an impact on financial report quality of department in Finance Ministry. This finding implies that the easier use of the fixed asset module in the application will make the process of preparing financial statements accurate and in accordance with the application of government accounting standards. Furthermore the better the role and function of BMN managers in administering assets will improve financial reports quality in the presentation of assets in a complete and reliable manner. Research limitations/implications - This research is limited to the subject of the Ministry of Finance work units, in which the characteristics and activities of this research subject are specific. The analysis unit/respondents that are selected in this study were limited to work units that are represented only by staff and operators.
Kinerja dan Kesulitan Keuangan Perusahaan dengan Keberagaman Gender sebagai Variabel Moderasi antara Ariyanto, Stefanus; Effendi, Della
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i2.4451

Abstract

The purpose of this study is to collect empirical data on the influence of board gender diversity on the relationship between company performance and governance, and its impact on financial distress. Secondary data from the Indonesian Stock Exchange (IDX) annual financial reports of industrial enterprises for the period of 2019 to 2022 were analyzed. Thirty manufacturing enterprises met the requirements after the sample was selected through purposive sampling. The analysis of the data was done by multiple linear regression. The results show that institutional ownership and gender diversity on the board have no discernible impact on financial distress, while liquidity and leverage taken separately have a negative impact. Nonetheless, when considered collectively, institutional ownership, gender diversity on the board, liquidity, and leverage all have an impact on financial distress; in fact, gender diversity on the board can reinforce and magnify the effects of liquidity and leverage. This study contributes to the theoretical development of the Modified Altman Z-Score by incorporating gender as a moderating variable. The findings imply that gender effects should be considered when assessing a firm’s likelihood of experiencing financial distress. Keywords: Altman Z-Score; Financial Distress; firm performance; Gender Diversity
Co-Authors Adityaputra, Stephanus Andi Andrew Hartanto Bandaro, Ledya Akmal Syaflet Dominica Rufina, Dominica Effendi, Della Elisia Elisia, Elisia Heny Kurniawati Heri Sukendar, Heri Juli Yanti, Juli Karsam Karsam Kartika Wijaya, Kartika Louis, Nadya Regina Maya Tantio Dharma, Maya Putro, Dian Permana Theresia Lesmana, Theresia Yustina Herry, Yustina