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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Manajemen Teori dan Terapan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) YUME : Journal of Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Abdi Psikonomi Journal of Advanced Sciences and Mathematics Education Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Mamangan Social Science Journal International Journal of Multidisciplinary Sciences and Arts Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Jurnal Nirta: Studi Inovasi IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies JIFA (Journal of Islamic Finance and Accounting)
Banu Witono
Universitas Muhammadiyah Surakarta
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Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi di Kota Surakarta dalam Berkarir Sebagai Akuntan Publik Nainsi Riana; Banu Witono
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8248

Abstract

The financial statements of a corporation must be audited and examined by public accountants. A public accountant's responsibility is to review financial statements. A good public accountant's financial report information may have an impact on a company's reputation. Because there are so few public accountants in Indonesia, accounting students should strongly consider pursuing a career in public accounting. The goal of this study was to examine the variables of monetary benefits, job market accessibility, social values, work environment, professional training, and professional recognition that influence accounting students at Muhammadiyah University of Surakarta's interest in a career as a public accountant. An approach to quantitative research is used in this work.Purposive sampling was the method of sampling employed in this investigation. Using logistic regression analysis, this study's data analysis techniques (logistic regression). The study's findings indicate that societal values, professional training, financial incentive, job market accessibility, and professional reputation only partially affect students' desire in pursuing a career as a public accountant. The work environment is the sole factor that can influence a student's interest in a profession as a public accountant. Keywords : financial rewards, job market availability, social values, work environment, professional training, and professional recognition.
PENGARUH PENGETAHUAN PAJAK, SANKSI PAJAK, PELAYANAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI Nurul Dwi Afisah; Banu Witono
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9479

Abstract

This study aims to determine and analyze the effect of tax knowledge, tax sanctions, tax services, and taxpayer awareness on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. Sampling in this study used the accidental sampling technique by sending questionnaires to motor vehicle taxpayers and obtaining a sample of 100 respondents. Data analysis in this study used multiple linear regression analysis and the Moderated Regression Analysis (MRA) test. The data analysis used SPSS version 25. The results showed that tax knowledge, tax sanctions, and taxpayer awareness positively and significantly affected motor vehicle taxpayer compliance. Tax services do not affect motor vehicle taxpayer compliance. Tax socialization is not able to moderate the influence of tax knowledge, tax services, and the awareness of taxpayers on motor vehicle taxpayer compliance. Tax socialization weakens the effect of tax sanctions on motor vehicle taxpayer compliance. Keywords : Taxpayer compliance, tax knowledge, tax sanctions, tax services, taxpayer awareness, and tax socialization.
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions Sari, Shinta Permata; Witono, Banu; Fatwasari Soeratno Putri; Gehad Mohammed Sultan Saif
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6206

Abstract

The increased world population makes the carrying capacity of nature even heavier and leads to various environmental problems. Consumption of green products is one of the solutions to overcome environmental problems. Based on previous research, people still perceive green products as having lower quality with higher prices than conventional products, so it becomes a barrier for companies or industries to identify how to develop marketing strategies for green products. This study aims to determine how consumers, especially Generation Z in Indonesia, construct green purchase intention by examining the impact of consumption value, the mediating effect of utility, and the moderating effect of price-related judgment (materialism and value consciousness). There are 266 Indonesian Generation Z used as respondents in this study. This study is analyzed by using Smart PLS 4.0 application. The results show that functional value, social value, and experiential value positively and significantly affect acquisition utility and transaction utility, acquisition utility positively and significantly affect transaction utility, acquisition utility and transaction utility positively and significantly affect green purchase intention, materialism orientation does not moderate functional value and experiential value on transaction utility, value consciousness moderates social value on transaction utility, and value consciousness does not moderate functional value and experiential value on transaction utility.
Pengaruh Kualitas Audit, Kinerja Keuangan, dan Kepemilikan Manajerial terhadap Kondisi Financial Distress Nugroho, Aditya Arif; Witono, Banu
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6591

Abstract

Financial distress adalah gambaran perusahaan yang berada pada kondisi ketidakmampuan menyelesaikan kewajibannya atas kebingungan keuangan perusahaannya. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, kinerja keuangan, dan kepemilikan manajerial terhadap kondisi financial distress. Populasi dalam penelitian ini diperoleh dari data perusahaan tekstil dan garmen yang menerbitkan laporan keuangan dan laporan tahunan di Bursa Efek Indonesia (BEI) dan website resmi perusahaan periode 2014-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Metode pengambilan sampel menggunakan purposive sampling. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian dapat disimpulkan bahwa kualitas audit, dan kepemilikan manajerial tidak berpengaruh terhadap financial distress, sedangkan likuiditas, leverage, profitabilitas berpengaruh terhadap financial di stress pada perusahaan Tekstil dan Garmen tahun 2014-2021 yang terdaftar pada Bursa Efek Indonesia Periode 2014-2021.Kata Kunci: financial distress, kualitas audit, kepemilikan manajerial, likuiditas, leverage, profitabilitas
Analisis Fraud Hexagon Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022) Anshor, Zaky; Witono, Banu
YUME : Journal of Management Vol 7, No 1 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i1.6436

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh fraud hexagon terhadap kecurangan laporan keuangan pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Fraud hexagon pada penelitian ini diproxykan menjadi financial stability, financial target, external pressure, nature of industry, ineffective monitoring, auditor change, director change, political connection, dan proyek dengan pemerintah. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif, jumlah sampel yang digunakan sebanyak 100 sampel. Metode pengambilan sampel menggunakan purposive sampling. Analisis data melibatkan analisis statistik deskriptif, uji normalitas, uji multikolineritas, uji heteroskedastisitas, uji autokorelasi, model regresi berganda, uji T, uji F, dan uji R2. Hasil uji T menunjukkan bahwa financial stability (X1), financial target (X2), external pressure (X3), nature of industry (X4), auditor change (X6), director change (X7), political connection (X8), dan proyek dengan pemerintah (X9) tidak berpengaruh terhadap kecurangan laporan keuangan, sedangkan variabel ineffective monitoring (X5) berpengaruh terhadap kecurangan laporan keuangan.Kata Kunci: Fraud Hexagon, Kecurangan Laporan Keuangan
Pengaruh Independensi Auditor, Audit Tenure, Fee Audit, Rotasi Kap, dan Ukuran Kap Terhadap Kualitas Audit Virginia Asmoro Putri, Riezha; Witono, Banu
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1961

Abstract

Tujuan penelitian ini ialah menganalisis pengaruh Independensi Auditor, Audit Tenure, Fee Audit, Rotasi KAP, dan Ukuran KAP terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Food and beverage Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023). Metode penelitian ini ialah kuantitatif. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur sub sektor food and beverage yang terdaftar di BEI periode 2021-2023. Dalam penelitian ini teknik pengambilan sampel menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini merupakan data sekunder. Metode analisis data penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi logistik. Hasil penelitian ini ialah bahwa Independensi Auditor tidak berpengaruh terhadap kualitas audit. Audit Tenure tidak berpengaruh terhadap kualitas audit. Fee Audit tidak berpengaruh terhadap kualitas audit. Rotasi KAP tidak berpengaruh terhadap kualitas audit. Ukuran KAP berpengaruh terhadap kualitas audit.
Comparative Study of the Flypaper Effect on Local Government Expenditure in Districts/Cities across Provinces in Java Island Wulan Setyaningsih; Banu Witono
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4742

Abstract

The aim of this study is to analyze the Flypaper Effect phenomenon on Local Government Expenditure in districts/cities within provinces on Java Island from 2015 to 2022. This research employs secondary data from the population of each province in Java Island, excluding DKI Jakarta due to its non-receipt of General Allocation Fund, with data on DAU, PAD, and Local Government Expenditure. Purposive sampling technique is utilized alongside multiple linear regression analysis. The findings reveal that both the variables of Local Own-Source Revenue (PAD) and General Allocation Fund (DAU) significantly influence Local Government Expenditure in the provinces of Banten, Central Java, East Java, West Java, and DI Yogyakarta. The Flypaper Effect phenomenon is observed in Banten, East Java, West Java, and DI Yogyakarta for the current year, as well as for the previous year's (DAUt-1 and PADt-1) data in Banten, Central Java, East Java, and West Java. However, Central Java does not experience the Flypaper Effect phenomenon for the current year.
Pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Profitabilitas, Dan Leverage Terhadap Keputusan Transfer Pricing Muhammad Bagas Sandi Laksono; Witono, Banu
Jurnal Nirta : Inovasi Multidisiplin Vol 4 No 2 (2025): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v4i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Profitabilitas, dan Leverage terhadap keputusan transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2019-2023. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling pada perusahaan yang memenuhi kriteria tertentu. Hasil penelitian menunjukkan bahwa Beban Pajak dan Exchange Rate tidak berpengaruh signifikan terhadap transfer pricing, Tunneling Incentive berpengaruh negatif, Profitabilitas tidak berpengaruh, sedangkan Leverage berpengaruh negatif terhadap transfer pricing. Penelitian ini memiliki keterbatasan, yaitu terbatas pada sektor manufaktur dan periode yang pendek. Oleh karena itu, disarankan untuk memperluas penelitian pada sektor lain dan memperpanjang periode penelitian untuk memperoleh gambaran yang lebih komprehensif. Peneliti selanjutnya juga disarankan untuk mengeksplorasi variabel lain yang dapat mempengaruhi transfer pricing, baik secara eksternal maupun internal.
Integration Model: Intellectual Capital and Financial Risk to Improve Financial Performance of Conventional Banks in Indonesia Muuna, Adellya Nihayatul; Bawono, Andy Dwi Bayu; Witono, Banu
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2024: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.5380

Abstract

Purpose: Conventional Banks are banks that have large credit growth in Indonesia. Conventional Bank credit grew by an average of 7.99% per year during 2015-2020. The continuous occurrence of non-performing loans is one of the main causes of the failure of the banking system. During the global Covid-19 pandemic crisis, banks had to face internal problems, namely the many cases of customer money loss and after the Covid-19 pandemic, banking risks were still not completely normal. This study develops previous research by adding the Risk Profile variable, using different indicators in measuring liquidity risk variables and focusing research on conventional banking to assess relevant financial performance. Methodology: This study uses a quantitative method. This study uses secondary data taken from the annual reports of each company in the financial ratio table. The sampling used by the researcher is Purposive Sampling. The population used is conventional banks listed on the IDX in 2020-2023. The total number of banking companies registered during the 2020-2023 period was 43 banks. The sample in this study was obtained as many as 88 consisting of 22 conventional banking companies. The data analysis technique in this study used multiple linear regression analysis with classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests with SPSS 25 analysis tools. As well as hypothesis testing with F tests and t tests. Results: Intellectual capital as measured by Human Capital Efficiency (HCE) has a significant negative effect on financial performance with a significance value of 0.000, the beta value shows a negative value, and with the HCE t-count value (-5.271) which is smaller than the t-table value (-1.98932). Capital Employee Efficiency (CEE) has a significant positive effect on financial performance with a significance level value of 0.013 and the CEE t-count value (2.539) is greater than the t-count (1.98932). Structural Capital Efficiency (SCE) and Loan to Deposit Ratio (LDR) do not affect financial performance because the t-count value of SCE (0.894) t-table value (-1.98932), the significance value of SCE and LDR is greater than 0.05, respectively, namely SCE (0.374) and LDR (0.345). Meanwhile, credit risk as measured by Non Performing Loan (NPL) has a significant positive effect on BOPO with the t-count value of NPL (3.465) which is greater than the t-table value (1.98932) and the significance value of 0.005 is less than 0.05. The independent variables simultaneously have a significant effect on BOPO because the F count value (28.924) exceeds the F table value (2.324) and the significance level (0.000) is lower than the alpha threshold set (0.05). Applications/Originality/Value This study recommends are used as input for companies in an effort to maximize the potential of intangible assets owned by the company and risk management in managing financial ratios and bank asset quality to improve the efficiency of banking financial performance to maintain banking sustainability. The difference between this research and previous research is the addition of the Credit Risk variable, using different indicators in measuring the financial performance variable, and placing financial technology as a moderating variable, as well as focusing the research on conventional banking for relevant financial performance assessments.
DETERMINASI UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP PENGHINDARAN PAJAK Fitriya Diah Pramesthi; Witono, Banu
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Indonesia as a developing country relies heavily on tax revenue to support the state budget. Tax avoidance practices, including through increasing corporate debt (thin capitalization), cost the state hundreds of billions of rupiah every year. For example, around 40% of palm oil companies are suspected of not paying taxes according to regulations. Although the size of palm oil plantations has increased, tax revenues have declined. Government efforts such as the 2016 tax amnesty program aim to address tax violations, but also show recognition of corporate non-compliance. Tax avoidance is often done with planning that remains legal but reduces tax liabilities. One method of measuring this practice is CETR (Cash Effective Tax Rate). A low CETR value indicates high tax avoidance. With policy improvements and increased compliance, Indonesia's tax revenue is expected to increase significantly. This study aims to analyze company size, profitability, leverage, liquidity on tax avoidance. The object of this research is banking companies listed on the IDX for the period 2021-2023 with a sample of 35 companies. The method used in this research is quantitative research method in the form of causative. The results showed that company size and profitability have an effect on tax avoidance, while leverage and liquidity have no effect on tax avoidance.
Co-Authors Akromul Chitam, Muhamad Bahaudin Alam, Agev Fefy Bena Alifah Sekarningrum Alviandra Hikmatiar Wijaya Ammar Alamsyah Ana Arifatunnisa Andy Dwi Bayu Bawono Annas Nashiruddin Annas Nashiruddin Annistysia, Rana Avi Anshor, Zaky Aprilia, Rani Arifia, Annastasya Rizqi Arkan Rayagung Rohmana Arkan, Ahmad Nazhifa Astari Kurnia Widi Astuti Ayu Wahyu Cahyaningtyas Baehaqi Bagas Tirta Syech Maulana Cahyaningtyas, Dayinta Devi Afriantari Puspa Putri Dewita Puspawati Diah Mutiara Nurhayati Dian Agustin Puspitasari Dwi Agus Kurniawan Dwianto, Agus Eka Putri Rahmawati Erma Setiawati Erytria Meylina Fachry Abda El Rahman Fatchan Achyani Fatra Azzarohma Fatwasari Soeratno Putri Fauzan, Wakhid Rizki Fitriya Diah Pramesthi Gehad Mohammed Sultan Saif Hammas, Muhamad Hargiyarto, Ibnu Malik Heppy Purbasari Hilya Nur Syahidah Ihsan Frendy Anshari Ika Diah Purwati Ilham Jiensa Wijaya Indradewa, Rhian Jati Waskito Keyka Finannafi'ah Khoirudin Khoirudin, Khoirudin Kurnia Rina Ariani Mahameru Rosy Rochmatullah Mahardika Tustha Prana Muhammad Abdul Aris Muhammad Bagas Sandi Laksono Muhammad Khadziq Muhammad Sholahuddin Mujiyati Muuna, Adellya Nihayatul Nafisah, Maya Yulia Nainsi Riana Ningrum, Alfian Indra Noer Sasongko Nova Caroline Nugraha, Ammar Naufal Nugroho, Aditya Arif Nugroho, Ady Nugroho, Anshori Agung Nur Via Indrawati Nurkholis * Nursiam Nursiam, Nursiam Nurul Dwi Afisah Ovi Itsnaini Ulynnuha Pamungkas, Putri Purwanti, Noer Indach Puspitasari, Dian Agustin Putra, Shafrudin Tri Adi Nugroho Putri, Eskasari Radeva Yudi Mumtaza Rani Aprilia Rini, Lina Sekar Riskasari, Annisa Rita Wijayanti Rizqi Darma Saputra Roekhudin, Roekhudin Roikin Roikin Romadhon, Faridh Akhirur Saputra, Aditya Danang Saraswati Prayitna Sekarningrum, Alifah Sherena Wahyutari Shinta Dwi Maharani Shinta Permata Sari Sujatmiko, Fajar Triyono Triyono Triyono Tsania Khofifah Tunggalono, Gangsar Meymabuga Valifauzy, Annindi Galih Virginia Asmoro Putri, Riezha Widowati Dian Permatasari Wukir Diyah Prasetya Wulan Setyaningsih Zulfikar Zulianty, Zahra Fatika