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All Journal Wahana Riset Akuntansi JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Keuangan dan Perbankan Jurnal Edukasi dan Penelitian Informatika (JEPIN) JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Abadimas Adi Buana INVENTORY: JURNAL AKUNTANSI Jurnal Kedaymas Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JEMBA: Journal of Economics, Management, Business, and Accounting
Kadek Pranetha Prananjaya, Kadek Pranetha
Universitas Hayam Wuruk Perbanas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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Pengembangan Mindset Akuntansi Perkoperasian Bagi Koperasi Paguyuban Karyawan (Pakar) Dekabe Jawa Timur Kadek Pranetha Prananjaya; Supriyati Supriyati
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Agustus 2019
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.943 KB) | DOI: 10.31294/jabdimas.v2i2.5646

Abstract

Koperasi karyawan DeKaBe Jawa Timur yang berkedudukkan di Surabaya telah didirikan tahun 2017. Pengurus dan pengawas koperasi berasal dari karyawan PT. Duta Karya Bersatu (DeKaBe) Surabaya. Unit usaha yang dijalankan koperasi hanya dagang kebutuhan pokok dan simpan pinjam. Koperasi belum menyusun laporan keuangan perkoperasian karena adanya keterbatasan kemampuan sumberdaya manusianya. Pengurus bekerja paruh waktu pada koperasi. Pengurus berpendidikan sarjana akuntansi, namun terkait dengan akuntansi koperasi mereka masih memiliki pemahaman dan kemampuan yang terbatas. Tujuan pengabdian masyarakat ini adalah diharapkan mengubah mindset pengarus dan pengawas bahwa koperasi bukan sekedar kumpulan karyawan saja, namun koperasi memberikan kontribusi bagi kesejahteraan karyawan. Karena itu, koperasi harus mempertanggungjawabkan pengelolaannya kepada anggota melalui penyusunan laporan keuangan perkoperasian. Pelaksanaan kegiatan pengabdian masyarakt yang telah dilakukan dimulai dari penyelenggaraan pelatihan pencatatan dan penyusunan laporan keuangan, pendampingan usaha atau operasional rutin koperasi dan penyusunan panduan praktis penyusunan laporan keuangan perkoperasian
Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya; I Made Narsa
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.v9i2.113537

Abstract

This study aims to analyze descriptively how the level of awareness of SMEs and cooperatives in East Java Province towards SAK EMKM. After that, it will also be analyzed how the perception of MSME actors and cooperatives regarding the usefulness and unutility of SAK EMKM. Data collection methods using questionnaires and research subjects as many as 90 respondents. The results showed that 47.8% of respondents knew about SAK EMKM and only 14.9% of respondents had good knowledge of SAK EMKM. The perception of usefulness that financial statements can be more easily understood if made based on SAK EMKM becomes the perception with the highest average while the perception of the number of disclosures that must be made by the entity becomes the perception of uselessness with the highest average. Although this research is only in the form of descriptive quantitative analysis and does not test a hypothesis, this research is expected to increase our insight and knowledge, especially to parties with an interest in SAK EMKM, especially since there has been no research that has tried to examine this comprehensively. Keywords: Cooperative’s Subject; SAK EMKM; SAK ETAP; SME’s Subject.
Hubungan Faktor Internal dan Eksternal terhadap Proses Pengambilan Keputusan Etis Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.563 KB) | DOI: 10.18196/jai.18162

Abstract

This study aims to examine the relationship of two factors, namely internal factors (based on the individual characteristics: personal moral philosophy which is consisting of idealism and relativism, education level, gender and age) as well as external factors (moral intensity which has six variables, namely the magnitude of the consequences, social consensus, probability of effect, temporal immediacy, concentration of effect, and proximity) to the three-stage of ethical decision-making processes (ethical recognition, judgment and intention). Data collected used survey method. Respondents are undergraduate and graduate students of accounting. A total of 173 respondents had fill out questionnaires completely. Analyis data used hierarchical linear regression, independent t-test and one-way anova. The findings show that some of the variables tested had a significant relationship as predicted in all of the three stage of ethical decision-making processes with a difference in level of significance. However, no significant relationship was found regarding the relationship of age in all of the three stages, as well as the the evidence of a significant relationship that is inconsistent with the predictions regarding the relationship of gender in the stages of ethical intention and the relationship of probability of effect and proximity in the stages of ethical recognition.
CAN TAX SANCTIONS AND TAX AMNESTY MITIGATE TAX NON-COMPLIANCE?: EXPERIMENTAL EVIDENCE IN INDONESIA Kadek Pranetha Prananjaya
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.675 KB) | DOI: 10.20473/baki.v3i2.9519

Abstract

This study examines the tax sanctions policy and the tax amnesty program on the compliance of individual taxpayers who conduct business activities. Based on experimental data with a 2x2 factorial design between subjects, participants who are given high tax sanctions tend to be more obedient than participants who are given low tax sanctions manipulation, as well as with the tax amnesty program, participants tend to be more obedient than if there is no program. tax amnesty. Finally, the interaction results also show significant results but interestingly in a direction that is not in accordance with the hypothesis. It was found that tax compliance can be achieved more effectively when the tax amnesty program is combined with lower tax penalties. This implies that a motivational approach in the form of incentives will be more effective when combined with a motivational approach in the form of low-level threats (low enforcement). This study contributes to the tax compliance literature, especially with the specific topic of tax amnesty.
Pendampingan Pengelolaan Usaha dan Perancangan Sistem Informasi Akuntansi Koperasi Paguyuban Dekabe Jatim Kadek Pranetha Prananjaya; Putri Wulanditya; Achmad Saiful Ulum; Supriyati Supriyati
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 4 (2021): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v12i4.6852

Abstract

Koperasi Paguyuban DEKABE Jatim yang berkedudukan di Surabaya selama ini mengalami kesulitan dalam pelaporan keuangan sehingga belum pernah melakukan RAT maupun pembagian SHU kepada anggota. Masalah yang dihadapi karena keterbatasan kemampuan pengurus dan pegawai dalam pengelolaan usaha koperasi dan pelaporan keuangan, serta keterbatasan sarana dan prasana pendukung operasional termasuk dokumen legalitas koperasi. Adanya kegiatan pengabdian masyarakat melalui kegiatan pelatihan, pendampingan sampai perancangan sistem informasi akuntansi perkoperasian mampu membantu operasional rutin koperasi dan tersusunnya laporan keuangan menggunakan SISFO APK berbasis excel.
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance Kadek Pranetha Prananjaya; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.497 KB) | DOI: 10.9744/jak.21.2.68-81

Abstract

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.
Could Size Moderate Managerial Ownership, Institutional Ownership, and Audit Quality of Tax Avoidance Occurs in Southeast Asia’s Banking? Dinda Rahmatur Melyaningrum; Supriyati - Supriyati; Dewi - Murdiawati; Kadek Pranetha Prananjaya
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8372

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and audit quality on tax avoidance and to determine the role of firm size as a moderator in strengthening or weakening the influence of the three independent variables on tax avoidance. The population used in this study is the financial statements and annual reports of banking companies in Southeast Asia which are available on the stock exchange sites of each country and the official websites of related companies in the 2015-2019 period. The sampling technique is used a purposive sampling method with the final result of as many as 144 units of analysis. Analysis of the data used is Multiple Linear Regression Analysis to determine the independent influence variables on dependence and Moderation Regression Analysis to determine the role of moderating variables. The result shows that managerial ownership and audit quality do not affect tax avoidance, while institutional ownership can negatively affect tax avoidance. Moderation analysis shows that firm size can affect independent institutional ownership variables and audit quality on tax avoidance. However, managerial ownership does not affect tax avoidance.
Sistem Pengendalian Manajemen Organisasi Mahasiswa (Ormawa) pada Perguruan Tinggi dengan Aplikasi Website Hariadi Yutanto; Ellen Theresia Sihotang; Kadek Pranetha Prananjaya; Iqbal Ramadhani Mukhlis
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 9, No 1 (2023): Volume 9 No 1
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v9i1.59065

Abstract

Organisasi mahasiswa (Ormawa) merupakan wadah pembinaan dan pengembangan minat serta bakat mahasiswa pada bidang seni, olahraga maupun bidang ilmiah. Universitas Hayam Wuruk (UHW) Perbanas sebagai salah satu institusi perguruan tinggi swasta di Surabaya memiliki 24 Unit Kegiatan Mahasiswa (UKM). Keseluruhan UKM tersebut tergabung dalam wadah Ormawa. Pengelolaan Ormawa pada perkembangannya memerlukan tata kelola. Penerapannya melalui pemeriksaan (audit) secara rutin dan khusus guna memastikan pelaksanaan program kerja dan pendanaan sesuai dengan standar mutu dan prosedur. Berdasarkan hal tersebut maka tujuan dari penelitian ini adalah merancang sistem informasi pemeriksaan internal berbasis situs web dengan model waterfall. Bahasa pemrograman menggunakan HTML 5, PHP 7 dan terintegrasi dengan aplikasi Ormawasite. Uji coba terhadap sistem telah dilakukan dengan metode black-box dan sistem telah berhasil menyimpan, memperbarui serta menghapus periode pemeriksaan awal maupun akhir, kertas kerja pemeriksaan, serta rubrik penilaian daftar tilik terhadap hasil pemeriksaan. Sistem pemeriksaan Ormawa dengan nama SIRAM dapat diimplementasikan pada periode pemeriksaan berikutnya sebagai penerapan pengendalian internal perguruan tinggi secara efektif dan efisien.
Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara Alifia Ain Nindya; Supriyati; Dewi Murdiawati; Kadek Pranetha Prananjaya
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.009

Abstract

Corporate Caracteristics and Tax Avoidance: a Sudy of Banking Industry in South East Asia Purpose: The purpose of this research is to examine the characteristics of the company on tax avoidance. The trend of sub-optimal profits and demands for financial performance in the banking sector support tax avoidance as an alternative choice in banking strategy. Method: This study uses regression testing with a sample of 152 industrial data in Southeast Asia. Results: The results show that profitability and capital intensity have an effect on tax avoidance.  Novelty: The novelty in this research lies in the measurement of financial performance where the banking industry has measurements that are different from other industrial sectors.  Contributions: The contribution of research to the world of banking is that it is hoped that optimal earnings management policies will emerge in ensuring the sustainability of public funds.   Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara Tujuan: Tujuan dari penelitian ini adalah untuk mengkaji karakteristik perusahaan dalam penghindaran pajak. Kecenderungan keuntungan yang belum optimal dan tuntutan kinerja keuangan di sektor perbankan mendukung penghindaran pajak sebagai pilihan alternatif dalam strategi perbankan. Metode: Penelitian ini menggunakan uji regresi dengan sampel 152 data industri di Asia Tenggara. Hasil: Hasil penelitian menunjukkan bahwa profitabilitas dan intensitas modal berpengaruh terhadap penghindaran pajak. Kebaruan: Kebaruan dalam penelitian ini terletak pada pengukuran kinerja keuangan dimana industri perbankan memiliki ukuran yang berbeda dengan sektor industri lainnya. Kontribusi: Kontribusi penelitian kepada dunia perbankan diharapkan akan muncul kebijakan manajemen laba yang optimal dalam menjamin kesinambungan dana masyarakat.
Literasi Perbankan dan Kredit Mikro Sebagai Upaya Pemberdayaan UMKM Kelurahan Gunung Anyar Tambak Surabaya Chitra Laksmi Rithmaya; Rohmad Fuad Armansyah; Herwin Ardianto; Putri Wulanditya; Kadek Pranetha Prananjaya; Ikhwan Kholid
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v3i2.3886

Abstract

UMKM memiliki peran penting bagi perekonomian Indonesia karena memberikan sumbangan signifikan khususnya dalam pembentukan produk domestik bruto dan penyerapan tenaga kerja. UMKM juga dipercaya memiliki ketahanan ekonomi yang tinggi sehingga dapat menjadi penopang bagi stabilitas sistem keuangan dan perekonomian. Sejalan dengan itu, potensi yang dimiliki UMKM cukup besar dalam sumbangsihnya dibidang ekonmi. Ekpansi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia sangat membutuhkan dukungan dari lembaga perbankan dalam penyaluran kredit kepada UMKM. Kendala utama yang dihadapi mitra adalah aspek permodalan usaha, tata kelola keuangan serta keterbatasan pengetahuan akan sumber modal dari perbankan guna mengembangkan UMKM. Program pengabdian masyarakat dilaksanakan dengan proses pelatihan keuangan, sharing pengetahuan produk bank langsung dari praktisi perbankan, dan pelatihan penyusunan maupun pendampingan pembuatan proposal kredit secara luring. Output yang dihasilkan dari kegiatan ini adalah mitra memahami tata kelola keuangan UMKM dan pemahaman produk bank serta mampu menyusun proposal kredit bank untuk membantu permodalan UMKM. Output lain yang juga dihasilkan adalah publikasi pada media elektronik.
Co-Authors . Supriyati Achmad Saiful Ulum Alifia Ain Nindya Anggraeni Ardianto, Herwin Chitra Laksmi Rithmaya Dewi Murdiawati Dian Oktarina Dinda Rahmatur Melyaningrum Dion Yuzhar Yahya Ellen Theresia Sihotang Felisitas Wilda Hariadi Yutanto Harlina Meidiaswati I Made Narsa Ikhwan Kholid Inayah, Mayadatul Iqbal Ramadhani Mukhlis Jihan Rafida Muntaz Laksmi Rithmaya, Chitra Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Pepie Diptyana Putri Wulanditya Rafles Ginting Rohmad Fuad Armansyah Rohmad Fuad Armansyah, Rohmad Fuad Romi Ilham, Romi Samosir, Valentina Br Sistiyarini, Evi Supriyati supriyati - supriyati Supriyati . Tatik Suryani Thomas Hanandry Dewanto