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Literature Review of Analysis of The Reputation of Public Accounting Firms as Influenced by The Quality of Audit Results, Ethics, Integrity, and Auditor Experience Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

Literature Review article Analyzing the Reputation of Public Accounting Firms Affected by the Quality of Audit Results, Ethics, Integrity, and Audit Experience is a scientific article that builds research hypotheses between variables used in further research. The method of writing this Literature Review article is to use the library research method, which is sourced from online media such as Google Scholar and other academic online media. The results of this literature review article are: 1) The Quality of Audit Results affects the Reputation of the Public Accounting Firm; 2) Ethics affects the reputation of the Public Accounting Firm; 3) Integrity affects the reputation of the Public Accounting Firm; and 4) Auditor experience affects the reputation of the Public Accounting Firm.
Literature Review of Capital Intensity , Leverage , and Liquidity With Profitability as Moderating Variables on Tax Aggressiveness Cris Kuntadi; Syahdilla Aulia Rahman; Rachmat Pramukty
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, April 2025
Publisher : Sean Institute

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Abstract

Taxes have long been one of the requirements for realizing national development. From these taxes, facilities, means, and other objects are built as access to facilitate sustainable economic development. The results obtained from taxes will be used as well as possible for the welfare of the people. Tax revenues can run optimally if all people pay taxes. However, in reality there are many factors that motivate someone to understand their obligations in paying taxes. The purpose of writing this article is to analyze and examine the effect of capital intensity, leverage, and liquidity on tax aggressiveness with profitability as a moderating variable . The method used in this literature review is the library research method sourced from online media such as Google Scholar, Mendeley, and literature studies. The results obtained from this literature review article are: 1) capital intensity has a positive effect on tax aggressiveness. 2) leverage has a positive effect on tax aggressiveness. 3) liquidity has a negative effect on tax aggressiveness; 4) profitability can moderate the effect of capital intensity, leverage, and liquidity on tax aggressiveness.
Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Saputra, Komang Adi Kurniawan; Pramukty, Rachmat
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1827

Abstract

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.
Strategi Percepatan Penyerapan Anggaran Pemerintah Daerah di Indonesia : Review Literatur dan Rekomendasi Idel Eprianto; Rachmat Pramukty
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.597

Abstract

Penyerapan Anggaran Pendapatan dan Belanja Daerah (APBD) kerap tidak merata sepanjang tahun, dengan realisasi rendah pada triwulan awal dan menumpuk pada triwulan akhir, yang berisiko menurunkan kualitas belanja karena pekerjaan dikejar waktu. Kajian ini bertujuan memetakan faktor penghambat penyerapan anggaran pemerintah daerah di Indonesia, mengelompokkan strategi percepatan yang paling sering direkomendasikan, serta merumuskan rekomendasi kebijakan yang feasible tanpa mengorbankan akuntabilitas dan kualitas output. Metode yang digunakan adalah review literatur terstruktur berorientasi systematic literature review sederhana, dengan pelaporan proses seleksi mengikuti prinsip PRISMA, serta sintesis temuan menggunakan narrative synthesis dan thematic analysis. Hasil sintesis menunjukkan hambatan utama bersifat end-to-end, meliputi perencanaan dan penganggaran yang belum siap eksekusi, pengadaan sebagai bottleneck terbesar, keterbatasan dan instabilitas SDM, proses administrasi berlapis, serta pengendalian risiko yang belum kuat. Strategi percepatan yang paling feasible menekankan penguncian kesiapan paket sejak awal, penguatan pengadaan melalui RUP dan pengaturan jadwal, pemanfaatan tender dini dengan rambu kepatuhan, monitoring berbasis data, serta penguatan peran APIP dan manajemen risiko dalam koridor regulasi terkait.  
The Influence of KAP Reputation, Ethics, Integrity, and Auditor Experience on Audit Quality (Case Study on Public Accounting Firms in Jakarta Area) Nanditya Andini; Cris Kuntadi; Rachmat Pramukty
MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi Vol. 3 No. 02 (2025): Vol. 3 No. 01 (2024): Jurnal Manajemen, Akuntansi dan Rumpun Ilmu Ekonomi (MAR
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/mar-ekonomi.v3i02.645

Abstract

The purpose of this study was to determine whether KAP reputation, ethics, integrity, and auditor experience affect audit quality at public accounting firms in the Jakarta area. The population in this study were auditors who worked at public accounting firms in the Jakarta area. The sampling technique used was purposive sampling method. The sample used in this study were auditors who worked at 8 public accounting firms in the Jakarta area with a total of 46 respondents. The data used in this study are primary data obtained from questionnaires distributed directly and sent via gform by researchers to auditors in KAP who have been sampled for research. The analysis method of this research uses the Statistical Package for Social Science (SPSS) software version 25. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression analysis test, and hypothesis testing. The results of this study indicate that (1) KAP reputation has a positive effect on audit quality (2) ethics has no effect on audit quality (3) integrity has no effect on audit quality (4) auditor experience has a positivet effect on audit quality.
Pemahaman Akuntansi terhadap Kualitas Laporan Keuangan pada Kantor Sekretariat Organisasi Siswa Rachmat Pramukty; Cris Kuntadi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 5 (2025): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Tujuan penelitian ini adalah untuk mengevaluasi dampak pengetahuan akuntansi terhadap kinerja Kantor Sekretariat DI Organisasi Siswa. Populasi penelitian ini adalah pegawai kantor DI Organisasi Siswa. Pendekatan yang digunakan adalah purposive sampling, yaitu pemilihan 32 responden berdasarkan kriteria yang telah ditentukan. Data yang digunakan adalah data primer. Dengan bantuan perangkat lunak SPSS 23.0, regresi linier dasar adalah alat analisis yang digunakan. Berdasarkan hasil penelitian, kualitas laporan keuangan Kantor Sekretariat DI Organisasi Siswa dipengaruhi oleh variabel pemahaman akuntansi. Kualitas laporan keuangan lembaga meningkat seiring dengan tingkat pengetahuan lembaga tentang akuntansi pemerintahan.
Efektivitas Sistem Pajak Penghasilan Pribadi dalam Meningkatkan Pendapatan Negara Sri Wulandari; Rachmat Pramukty
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 5 (2025): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Pajak Penghasilan Pribadi (PPh) merupakan instrumen utama dalam mengumpulkan pendapatan negara. Penelitian ini bertujuan untuk mengevaluasi efektivitas sistem PPh dalam meningkatkan pendapatan negara dan menilai dampaknya terhadap keberlanjutan keuangan pemerintah. Artikel sering digunakan sebagai alat pemasaran untuk mempromosikan ide, produk, atau layanan tertentu. Tujuannya adalah meyakinkan pembaca untuk membeli atau mendukung sesuatu. Metodologi penulisan merujuk pada pendekatan atau cara yang digunakan oleh seorang penulis untuk menyusun, mengembangkan, dan menyajikan ide atau informasi dalam sebuah tulisan. Metodologi penulisan dapat bervariasi tergantung pada jenis tulisan, tujuan penulisan, dan audiens yang dituju
Analisis Laporan Keuangan dan Pertumbuhan Ekonomi terhadap Pandemi Covid-19 pada Sektor Jasa di Jatimakmur Rachmat Pramukty; Cris Kuntadi
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 2 No. 5 (2025): Jurnal Manajemen, Akuntansi, dan Logistik ( JUMATI )
Publisher : Cipta Kind Publisher

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Abstract

Pandemi COVID-19 yang dimulai pada 2020 telah memberikan dampak besar terhadap berbagai sektor, salah satunya industri Jasa di Jatimakmur. Penurunan jumlah wisatawan, baik domestik maupun internasional, menyebabkan menurunnya tingkat hunian hotel dan omset yang signifikan. Penelitian ini bertujuan untuk menganalisis dampak penurunan jumlah wisatawan terhadap kinerja keuangan industri Jasa di Jatimakmur serta untuk mengevaluasi pemulihan sektor ini pasca-pandemi. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan analisis deskriptif dan komparatif, yang mencakup survei kuesioner kepada manajer hotel dan analisis laporan keuangan hotel sebelum dan sesudah pandemi. Hasil penelitian menunjukkan adanya penurunan tajam dalam pendapatan dan tingkat hunian hotel selama pandemi, dengan beberapa hotel mengalami kerugian besar. Meskipun demikian, tanda pemulihan mulai terlihat pada 2022, didorong oleh peningkatan wisatawan domestik dan implementasi protokol kesehatan. Rekomendasi pemulihan mencakup diversifikasi pasar, inovasi layanan, serta promosi yang lebih intensif untuk menarik wisatawan. Penelitian ini memberikan wawasan penting tentang strategi pemulihan industri perhotelan Bali pasca- pandemi.
Pencegahan Korupsi Dana Desa (Studi Pada Kantor Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi Jawa Barat) Vera Rimbawani Sushanty; Gatot Efrianto; Rachmat Pramukty; Arfian Arfian; Heru Irianto; Bambang Rudiansyah
Jurnal Kajian Ilmiah Vol. 23 No. 4 (2023): Special Issue (December 2023)
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/as631j75

Abstract

This research aims to determine efforts to prevent corruption in village funds in Sekarwangi Village, Cibadak District, Sukabumi Regency, West Java. This research uses a descriptive method with a qualitative approach. Data collection through interviews with Village Heads and Financial Planning Staff. This research states the modus operandi for misappropriating village funds, the village head's efforts to minimize opportunities for misappropriation or corruption of village funds. The modus operandi includes the preparation of the RAB which is not in accordance with the agreement at the village meeting, the accountability of the village head which is not in accordance with the funds used, the village head who borrows village funds for reasons but is not returned, official trips which are never carried out, inflated incentives for equipment. villages and others. The village head's efforts to minimize opportunities for misappropriation or corruption of village funds include when compiling and allocating village funds through deliberation, payments for development purposes through transfers, there must be inscriptions or banners containing information about a project being built, the village head and village officials must be firm, work on development projects is carried out by the community, the community carries out supervision through PTPKD, increases the capacity building of village officials, training for village heads and their staff, strengthening the capacity of village assistants, reducing regional government interference and optimizing the role of existing organizations in the village.
Pengawasan Pengelolaan Keuangan Desa (Optimalisasi Peran BPD dan Masyarakat Dalam Mengawasi Pengelolaan Dana Desa Sekarwangi Kecamatan Cibadak Kabupaten Sukabumi) Birkham Pahmi Safaat; Manarul Hidayat; Salsabila Putri Azzahra; Ananda Intan Fadhilah Yahya; Akmal Hidayatullah; Al Fachri Nurfath; Denisa Ramadhanty; Lala Intan Nurcahyani; Ade Armeita; Muhammad Kamil Hafidzi; Raafi Catur Wahyudianto; Daffa Satrio Wibowo; Alif Fito Dermawan; Aulia Rohman Malau; Fifi Nur Alfianti; Vella Dwi Anggraini; Betris Kristin Sosor Ambar Wati Sitorus; Bambang Rudiansah; Belva Yulivio Estiawan; Satrio Waliyudin Azhar; Firiyal Luthfi Syihab; Annisa Septi Rahayu Salsabila; Fauzi Maulana Yusuf; Anyeu Riandini; Yudi Nurahim; Fajar Wira Wardhana; Ahmad Nada; Gatot Efrianto; Arfian Arfian; Adi Utama; Heru Irianto; Rachmat Pramukty; Yusef Wandy
Jurnal Kajian Ilmiah Vol. 23 No. 4 (2023): Special Issue (December 2023)
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/xxw9ft32

Abstract

This research is motivated by the importance of supervising the use of village fund budgets, considering that there are many legal problems related to village funds involving village officials and village heads in Indonesia. Through the stages of supervision, namely monitoring, examination and evaluation and using qualitative descriptive research methods, it intends to describe the supervisory process carried out by the community in participating in supervising village funds. The result of this study is that the role of the community in participating in village fund supervision has not been optimal both from the dimensions of monitoring, examination and evaluation so it is suggested that there is a need for education or advocacy of community participation in supervising the process of using the budget and monitoring the results of village performance using village funds.
Co-Authors A'isyah Maratusholeha Achmad Fauzi Achmad, Fauzi Adawiyah, Rofiana Ade Armeita Adharyanto, Alpandi Adi Utama Adler Manurung Adler Manurung Afifah Muannis Hanifah Afifah Rohmawati Agustina Yohana Simbolon Agustina, Irene Ahmad Nada Akmal Hidayatullah Al Fachri Nurfath Alif Fito Dermawan Alifia Rizky Zalfa Alvian Nurkhakim Alvina Renitha Chandra Amanda Nurmaulida Amelia, Saphira Ananda Intan Fadhilah Yahya Ananda Pravista Dewi Anggi Kirana Septiani Annisa Septi Rahayu Salsabila Annisa Septi Rahayu Salsabila Annisaa Nurrul Fasya Anyeu Riandini Arfian Arfian Ari Sulistyowati Arigawati, Desy Arini, Dewi Ulfah Arista, Dhea Arnoldy Arnoldy Arumi, Mira Aswanti Setyawati Aulia Rohman Malau Aureta Zhabila Eka Putri Bambang Karsono Bambang Rudiansah Bambang Rudiansyah Bangar Hasioan Sianipar, Panata Bekti Setiadi Bella Nugraheni Bella Nugraheni Belva Yulivio Estiawan Betris Kristin Sosor Ambar Wati Sitorus Bimo Yoeri Pasha Ramadhan Bimo Yoeri Pasya Ramadhan Birkham Pahmi Safaat Bunga Aprilia Salsabilla Anwar Bunga Manggala Suci Caroline, Evline Chindy Novayanti Rismauli Cris Kuntadi Cris Kuntadi Cut Zia Auralia Daffa Satrio Wibowo Damayanti, Erika Puspa Damayanti, Fedra Dani Pramesti Setiowati Denisa Ramadhanty Denya Saputri Dessy Ayu Wulandhari Devan Adika Prasetya Dewi Alfa Linda Dewi Puspaningtyas Faeni Dhea Arista Didi Rochyadi Mangkupradja Dina Juniarti Barokah Dina Juniarti Barokah Dirgantara, Febri Diva Nuraulya Diva Nuraulya Donald, Eriklex Dwi Renaldy Putra Enjelina, Widhya Nur Estu Kinasih Evline Caroline Fajar Wira Wardhana Fajar Wira Warhana Fanny Jie Kristin Faroman Syarief Fatikasari, Riska Fauzi Maulana Yusuf Fenny Zyahwa Fifi Nur Alfianti Firiyal Luthfi Syihab Firiyal Luthfi Syihab Fitri Dwi Rachmawati Fitri Nur Kaifa Fitri, Elsa Fitrie Handayani Gatot Efrianto Gustini Sianturi Hadita, Hadita Hamzah, Muhammad Ichwan Hanifah, Afifah Muannis Hapzi Hari Safariningsih, Ratna Tri Harjo, Dwikora Hasibuan, Febri D Heru Irianto Hesti Nur Rahmah Hilary, Rahmatika Fidela Ian Arbatona Idel Eprianto Idel Eprianto Irene Agustina Irham Wiryawan, Ananta Irham, Ananta Isnaeni Aisyah Istianingsih Istianingsih, Istianingsih Jasmine Jati Parasayu Josua Christian Marpaung Josua Panatap Soehaditama Junianti, Emmy Kardinah Indrianna Meutia Kevin Martinus Hia Khairunnisa, Nabilah Rafifah Kiran Maharani Komalasari, Ros Komang Adi Kurniawan Saputra Kristanti, Oktavilia Kristin, Fanny Jie Kukuh Bhagaskara Kuntandi, Cris Lala Intan Nurcahyani Lamria Indah Nainggolan Larasati, Hanum Lathifah Zahra,, Harsa Latipah, Siti Nur Lidia Margaretta Purba Limbong, Tania Elisabeth Lira Panduwaty Manarul Hidayat Manarul Hidayat Mangkupradja, Didi Rochyadi Martinus Hia, Kevin Marundha, Amor Meli Andriyani Muhamad Daffa Fairus Muhammad Hikam, Muhammad Muhammad Kamil Hafidzi Muhammad Rivki Adrian Muhammad Rivki Adrian Mulyadi Mulyadi Musdalifah, Hani Nabila Suci Ramadhani Nabila Syifaa Azzahra Suwandi Nabila Syifaa Azzahra Suwandi Nabilah Rafifah Khairunnisa Naili, Gifara Ismatun Nanditya Andini Natasya Arifa Salsabila Nella Ameliana Putri Nera Marinda Machdar Nera Marinda Machdar Neyla Safitri Ninda Sherly Anggraini Ninda Sherly Anggraini Nirmala , Kesumah Novia Tatyana Salsabila Nur Alfriani Handayani Nur Laela Fitri Panata Bangar Hasioan Sianipar Primadi Candra Susanto Putri Maharani, Aprilia Putri, Tiara Eka Putri, Vidiyanna Rizal Raafi Catur Wahyudianto Rachma Syah Fitri Isnaini Raden Achmad Harianto Rahmadhani, Sherly Suci Ramadhani Nufitria Ramadhani Nurfitria Raya, Raja Amin Riska Dwi Nurcahyani Riska Fatikasari Rismauli, Chindy Novayanti Rofiana Adawiyah RR. Ella Evrita Hestiandari Saefani Nur Hanifah Safariningsih, Ratna Tri Hari Salsabila Putri Azzahra Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sari, Arfadlah Sari, Rina Harleyna Satrio Waliyudin Azhar Satriyo, Fadhilah Naufal Sekar Intan Octavianingrum Sela Dwi Putri Sembiring, Rinawati Septiani, Anggi Kirana Setiowati, Dani Pramesti Shalihah Dwi Adini Sianipar, Panata Bangar Hasioan Sifa Ulfa Ziah Silmi Kafah Aulia Simbolon, Agustina Yohana Siti Maisa Zahara Siti Rahmawati SRI WULANDARI Srimarta Siburian Suci, Bunga Manggala Sudarajat, Dinda Monica Lidiya SUGENG SUROSO, SUGENG Syafina Amira Putri Syafina Amira Putri Syahdilla Aulia Rahman Syahdilla Aulia Rahman Tania Elisabeth Limbong Theresia Septrina Tiara Eka Putri Tiara Elfranti Bolly, Giacinta Titik Wiyani, Natalia Tri Widyastuti Trisasmita, Rio Tsaqif, Raihan Abdul Tunida Aliyani Uci Rosalinda, Ursula uswatun khasanah Utamy, Dhea Putri Vella Dwi Anggraini Vera Rimbawani Sushanty Vina Hariyati Vyandha Angelisa Handina Wardhani Wastam Wahyu Hidayat Wenny Desty Febrian wibow, eka putri julianti Wibowo, Eka Putri Julianti Wirawan Widjanarko Wulandhari, Dessy Ayu Yudi Nurahim Yulaeli , Tri Yulaeli, Tri Yulia Wijayanti Yulia Wijayanti Yulianah Yulianah Yulianti Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Yusef Wandy Zahara Tussoleha Rony Zen, Agustian Ziah, Sifa Ulfa