Article Per Year (5 Year)
p-Index From 2021 - 2026
1.578
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Indonesian Journal of Devotion and Empowerment (IJDE) Jurnal Literasi Akuntansi JRABA IMPACTS: International Journal of Empowerment and Community Services E-JURNAL AKUNTANSI
Fuadhillah Kirana Putri
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
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
THE ROLE OF LOVE OF MONEY, THE UNDERSTANDING OF TAX, AND TAX SANCTION ON TAX EVASION – TRI PANTANGAN AS MODERATING VARIABLE Sri Ayem; Fuadhillah Kirana Putri; Cia Zulviatul Azkiah
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 11 No 1 (2026): Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v11i1.65012

Abstract

This study examines the effect of love of money, understanding of tax law, and tax sanctions on tax evasion in Yogyakarta City with Tri Pantangan as a moderating variable. Tri Pantangan is a teaching concept by the Father of Indonesian Education, Ki Hadjar Dewantara. This concept includes three prohibitions: prohibition from abuse of power, financial violations, and immoral behaviour. Understanding and complying with these prohibitions can influence taxpayers' behaviour toward understanding tax laws and encourage compliance through moral teachings. Therefore, Tri Pantangan, in terms of tax evasion behaviour compliance, is the reason for being a moderating variable in this study. Data was collected using a convenience sampling technique, generating 45 respondents as the sample. The findings of data analysis using SPSS version 23 show that Tax evasion has negative significant influences on love of money. Understanding of tax law has positive effect on tax evasion. Tax Sanction significantly positively affects the Tax Evasion. Tri Pantangan moderates the relationship between love of money and tax evasion, reinforcing the negative influence of love of money on tax evasion. Tri Pantangan is unable to moderate the relationship between understanding tax law and tax evasion. Tri Pantangan does not moderate the relationship between tax sanction and tax evasion. The result of this study can be beneficial for tax authorities to formulate more effective tax policies in tightening tax sanctions and integrate Tri Pantangan into tax socialization as well as character education programs as informal efforts to reduce the intention to commit tax evasion.
Determinan Kepatuhan Wajib Pajak UMKM: Systematic Literature Review Sri Ayem; Fuadhillah Kirana Putri; Sabila Amidda Azka; Apriani Vivin Bogon; Filynsia Amelia Trasno
COMPETITIVE Vol 9 No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.11927

Abstract

Penelitian ini berguna dalam identifikasi determinan yang memengaruhi kepatuhan WP UMKM. Metode Systematic Literature Review yang digunakan dalam penelitian ini, dimana menganalisis 30 artikel yang diterbitkan antara tahun 2019-2023 dengan menggunakan Software Harzing Publish or Perish 8 pada Google Scholar . Temuan mengungkapkan 23 faktor yang menentukan kepatuhan WP, dimana sanksi perpajakan, pengetahuan pajak, dan kualitas layanan menjadi faktor paling dominan yang memberikan pengaruh kepatuhan WP di kalangan UMKM. Peluang bagi penelitian selanjutnya dapat menambah objek penelitian dalam bidang kepatuhan wajib pajak UMKM yang belum tereksplorasi, seperti faktor religiusitas, budaya lingkungan, pemeriksaan pajak, dan kepercayaan kepada pemerintah. Hasil penelitian ini memberikan kontribusi untuk memahami determinan pengaruh kepatuhan wajib pajak di kalangan UMKM di Indonesia dan memberikan wawasan bagi pengambil kebijakan untuk mengembangkan kebijakan perpajakan yang efektif.
Systematic Literature Review: Implementasi SAK EMKM Pada Penyusunan Laporan Keuangan UMKM di Indonesia Sri Ayem; Fuadhillah Kirana Putri; Desi Fitriani Arang; Fina Cholifiana; Helen Rambu Laja Kodi R. Langu; Tiara Pratama Putri; Vivi Septiani
Jurnal Literasi Akuntansi Vol 4 No 2 (2024): Juni 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i2.118

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi implementasi Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) pada penyusunan laporan keuangan Usaha Mikro Kecil Menengah (UMKM) di Indonesia Method: Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan mengeksplorasi beberapa jurnal terkait. Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, dan lain-lain mempengaruhi implementasi SAK-EMKM. Metode pengumpulan data yang umum digunakan meliputi kuesioner, wawancara, dan observasi. Finding: Hasil penelitian menunjukkan bahwa faktor-faktor seperti pengetahuan tentang SAK, pencatatan laporan keuangan, sosialisasi SAK-EMKM, latar belakang pedidikan, lamanya berdiri usaha (umur usaha), omzet, persepsi pelaku, kesiapan pelaku umkm, pengungkapan catatan laporan keuangan, motivasi, pencatatan laporan keuangan, jenjang pendidikan, ukuran usaha pemahaman teknologi informasi, kualitas SDM, tingkat kesiapan pelaku UMKM, peningkatan penjualan dan persepsi UMKM mempengaruhi implementasi SAK EMKM.
Mentoring Financial Reporting according to Sharia Principles by Implementing Tri Nga (Ngerti, Ngrasa, Nglakoni) Suyanto; Fuadhillah Kirana Putri; Yhoga Heru Pratama; Mohammad Ahyar Syafwan Lysander
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 1 (2024)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i1.17278

Abstract

Purpose - The aims of this community service program is to provide and increase an understanding to the management of sharia cooperative how to make correct manual records in accordance with sharia accounting principles by integrating Tamansiswa’s teaching called Tri Nga Teachings (Ngerti, Ngrasa, Nglakoni). Methods - This community service activity is delivering lecture material on the preparation of financial statements for sharia cooperative based on sharia accounting principles by integrating the Tri Nga Teachings (Ngerti, Ngrasa, Nglakoni). At the end of the activity, program evaluation and monitoring programs are carried out. Result and discussions -The result of this community service activity is to increase partners' knowledge and skills in preparing financial reporting for sharia cooperative in accordance to sharia acoounting principles so that a problem like discrepancy between recording and actual transactions can be avoided. It is hoped that human resouces of sharia cooperative’s ability to run the business can be improved. Conclusion - Financial statement plays an important role in business activity. The inability of cooperative members to prepare financial statements is still a major problem. Through this community service program, the capability of the sharia cooperative’s member increase and it willl allow them to present financial statements in accordance with sharia accounting principles.
Co-Authors Adia Adi Prabowo Ananda Anggun Safara A. Rachmat Apriani Vivin Bogon Cia Zulviatul Azkiah Desi Fitriani Arang Dewi Kusuma Wardani Enggar Kartika Cahyaning Filynsia Amelia Trasno Fina Cholifiana Hadri Kusuma Helen Rambu Laja Kodi R. Langu Nala Tri Kusuma Nur Anita Chandra Putry Sabila Amidda Azka Safira Miftahul Jannah Sri Ayem Suyanto . Teguh Erawati Tiara Pratama Putri Vivi Septiani Yhoga Heru Pratama