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Kecerdasan Adversitas, Motivasi Diri, dan Minat Berkarir di Bidang Perpajakan: Peran Pemahaman Tri-Nga Fuadhillah Kirana Putri; Ananda Anggun Safara A. Rachmat; Suyanto Suyanto; Nur Anita Chandra Putry
Jurnal Pendidikan Ekonomi (JUPE) Vol 11 No 2 (2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v11n2.p172-185

Abstract

The low number of tax officers in Indonesia is a great opportunity for economics graduates to consider choosing a career in taxation. Economics scholars consider that a career in taxation is quite difficult. Therefore economics students are expected to have motivation and intelligence in facing challenges and difficulties. This study aims to test whether adversity intelligence and self-motivation have a positive effect on career interest in taxation. In addition, this study also aims to test whether understanding Tri-Nga can strengthen the effect of adversity intelligence and self-motivation on career interest in taxation. The research sample was 227 students of the Faculty of Economics at Tamansiswa Universities throughout Indonesia. Hypothesis testing was carried out using multiple linear regression and moderated regression analysis (MRA). The results of the study prove that adversity intelligence and self-motivation have a positive effect on career choices in the field of taxation and understanding Tri-Nga can strengthen the positive influence of adversity intelligence and self-motivation on career intentions in the field of taxation.
Financial Management of MSMEs Accounting And Tax For Communities Of Productive Age In Kanten, Kebonangung Village, Bantul District Fuadhillah Kirana Putri; Nur Anita Chandra Putry; Teguh Erawati; Nala Tri Kusuma; Enggar Kartika Cahyaning; Suyanto Suyanto
Indonesian Journal of Devotion and Empowerment Vol 5 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i1.63343

Abstract

The President has directed to developing of Micro, Small, and Medium Enterprises (MSMEs) to grow the people's economy. In order to help MSMEs meet their financial reporting needs, the Indonesian Institute of Accountants' Financial Accounting Standards Board (DSAK IAI) compiled and ratified Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM), which became effective on January 1, 2018. However, because of the many conveniences in terms of communication and transactions, many people are still not competent to use it or seek information. So, many of them need to pay more attention to taxes and manage their business accounting. This community service activity aims to improve skills and mindsets that are increasingly advanced and developing, especially in people of productive age, in financial management for each individual in Dusun Kanten RT 004, Kanten, Kebonagung Village, Imogiri District, Bantul Regency. The method used is counselling or socialization in MSME accounting and taxation, as well as managing finances in a productive age. The results of this socialization are increased knowledge, understanding, and development related to the tax sector, micro business accounting, and managing finances at a productive age, as well as providing simple accounting and tax training so that the wider community can manage their finances properly. Presiden RI telah memberikan arahan untuk mengembangkan Usaha Mikro Kecil dan Menengah (UMKM) dalam rangka untuk menumbuhkan ekonomi kerakyatan. Dalam rangka membantu UMKM memenuhi kebutuhan pelaporan keuangannya, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) menyusun dan mengesahkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) yang berlaku efektif per 1 Januari 2018. Meskipun banyak kemudahan dalam hal komunikasi dan transaksi, masih banyak pelaku UMKM yang belum cakap dalam memanfaatkannya seperti halnya dalam mencari informasi terkait dengan SAK EMKM. Hal ini mengakibatkan banyak dari mereka melalaikan pajak dan tidak cakap dalam mengelola akuntansi usahanya sendiri. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan keahlian serta pola pikir yang makin maju dan berkembang terutama pada masyarakat dalam usia produktif dalam pengelolaan keuangan bagi masing-masing individu di Dusun Kanten RT 004, Kanten, Desa Kebonagung, Kecamatan Imogiri, Kabupaten Bantul. Metode yang digunakan berupa penyuluhan atau sosialisasi Akuntansi dan Pajak UMKM serta Mengelola Keuangan Usia Produktif. Hasil sosialisasi ini yaitu meningkatnya pengetahuan, pemahaman, dan perkembangan terkait sektor pajak dan akuntansi usaha mikro, mengelola keuangan di usia produktif serta memberikan pelatihan akuntansi sederhana dan perpajakan sehingga para masyarakat luas mampu mengelola keuangannya dengan baik.
Pengaruh Persepsi Mahasiswa Mengenai Lingkungan Kerja Auditor Dan Faktor Sosial Budaya Terhadap Pilihan Karirnya Sebagai Auditor: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa) Adia Adi Prabowo; Dewi Kusuma Wardani; Fuadhillah Kirana Putri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1978

Abstract

This study aims to determine how students' perceptions of the auditor's work environment and socio-cultural factors affect their decision to become auditors in the future. This study covers all undergraduate accounting students at the Faculty of Economics, Sarjanawiyata Tamansiswa University Yogyakarta who are taking auditing courses. A sample of 111 respondents was selected using a purposive sampling technique. The results of data testing show that the decision to become an auditor is influenced by the work environment. On the other hand, socio-cultural factors do not affect the decision to become an auditor.  
Kualitas Laba: Pengaruh Investment Opportunity Set (IOS), Struktur Kepemilikan, dan Book Tax Differences Teguh Erawati; Hadri Kusuma; Safira Miftahul Jannah; Fuadhillah Kirana Putri
E-Jurnal Akuntansi Vol 34 No 1 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p05

Abstract

Not a few companies listed on the IDX carry out manipulation of financial reports by presenting false profits, so that the quality of profits is doubted by potential users of financial statements. This research aims to examine the influence of the Investment Opportunity Set (IOS), ownership structure, and book tax differences on earnings quality. The data used is manufacturing companies listed on the IDX for the 2017-2021 period. The research sample was 57 companies with 200 observations found. The research analysis method is multiple linear regression which includes descriptive statistical methods, classical assumption testing, and hypothesis testing using SPSS as a data analysis tool. The results of the research conducted state that the Investment Opportunity Set (IOS) has a positive impact on earnings quality, while ownership structure and book tax differences do not have an impact on earnings quality. Keywords: Investment Opportunity Set; Ownership Structure; Book Tax Differences; Earnings Quality