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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan Business and Investment Review Nexus Synergy: A Business Perspective Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Tri Hesti Utaminingtyas, Tri Hesti
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Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Struktur Kepemilikan dalam Tata Kelola BUMDes: Studi Kasus BUMDes Agraprana Sumberjaya Kabupaten Bekasi Fauzhiah, Silvia Nur; Utaminingtyas, Tri Hesti; Hasanah, Nuramalia
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.05

Abstract

The purpose of this study is to find out the ownership structure in the governance of Agraprana Sumberjaya BUMDes, Bekasi Regency and analyze a good ownership structure for BUMDes. This study uses a descriptive qualitative approach. The results of the study show that Agraprana BUMDes still rely on ownership from the village government, some people only play the role of administrators in BUMDes, even though BUMDes can still run to this day. The involvement between the community, the village government and other parties in the governance of BUMDes indicates that the purpose of the establishment of BUMDes itself has been implemented. The results and findings in the study as well as the implications will be explained in detail in the article.
Faktor-Faktor yang Memengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Jakarta untuk Mengikuti Ujian Chartered Accountant Amelia, Adien; Zakaria, Adam; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.11

Abstract

The purpose of this research is to determine factors that influence the interest of accounting students at State University of Jakarta to take the chartered accountant exam and this research was conducted on active students of the undergraduate accounting study program. The sample in this study were 107 students with the method which is determining the sample using purposive sampling. Research data which collected was carried out by distributing google form questionnaires to the population. Data analysis technique that used is multiple linear regression analysis. The results of the analysis is show that Quality Motivation affects student interest in taking the CA Exam, Reward/Recognition motivation affects students' interest in taking the CA Exam, and Labor Market Considerations affect student interest in taking the CA Exam.
Analisis Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan Wajib Pajak Orang Pribadi Ava Indriani; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 3 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.06

Abstract

This research aims to analyze the role of tax volunteers in 2023 in increasing individual taxpayer reporting compliance at KPP Pratama Pasar Rebo. The research method used in this research is qualitative descriptive analysis. The choice of qualitative research design in this study was to reveal events and facts that are relevant to the research title, so that the author can represent the data that has been collected regarding the role of tax volunteers in increasing wpop reporting compliance at KPP Pratama Pasar Rebo. The analysis technique used in this research is a qualitative analysis technique. Data collection techniques were carried out using observation, interview and documentation techniques. The research results show that the involvement of tax volunteers in reporting the Annual SPT at KPP Pratama Pasar Rebo has a very important role. The involvement of tax volunteers is considered very helpful and has a positive impact on taxpayers' understanding, shortens queuing time, and increases reporting efficiency. Similarly, based on documentation and interviews conducted by researchers with Tax Extension Staff, Tax Volunteers from Uhamka and Tax Volunteer Advisors, it shows that the services provided by tax volunteers can realize wpop compliance in reporting Annual Tax Returns. However, the increase in individual taxpayers with the involvement of tax volunteers in reporting Annual Tax Returns at KPP Pratama Pasar Rebo still requires improvement. This shows that there are still obstacles and needs for improvement in increasing the effectiveness of tax volunteer involvement, socialization is not yet optimal, tax volunteer skills development is low, and aspects of service quality still need to be improved.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND OWNERSHIP STRUCTURE ON PROFITABILITY Carolyn, Helen; Fauzi, Achmad; Utaminingtyas, Tri Hesti
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 3 No. 3 (2022): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0303.17

Abstract

The purpose of this study is to determine the effect of Corporate Social Responsibility (CSR) and Ownership Structure proxied by Institutional Ownership on the profitability (ROA) of banks listed on the Indonesia StockExchange (IDX) for the period 2018-2020. The data used in this study are secondary data which is the annual reports of banks and obtained from the bank's official website and Indonesia Stock Exchange (IDX). The form of data used in this study is panel data, a combination of time-series and crosssectional data which is then processed using E-views 9 with multiple regression methods. The population is all banks listed on the Indonesia Stock Exchange (IDX) from the 2018-2020 periode, totaling 47 banks. This research used purpossive sampling with 39 banks as finale sample. The results of the study conclude that the Corporate Social Responsibility (CSR) as variable X1 has no effect on ROA and Institutional Ownership has a significantly negative effect on ROA and through the F test conducted, the two variables X (CSR and Institutional Ownership) are stated simultaneously affect ROA with a coefficient level determination of 59.87%.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Annisa, Icha; Ulupui, IGKA; Utaminingtyas, Tri Hesti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.268

Abstract

This study aims to test whether there is an effect of sustainability reports, profitability and leverage on firm value. The population in this study are consumer cyclicals sector companies. The number of samples in this study were 43 companies with a total of 61 observations. The sampling technique used purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using multiple linear regression analysis with SPSS version 26. The results of this study provide empirical evidence that disclosure of sustainability reports, profitability and leverage have a positive effect on firm value. In addition, firm size as a control variable has a negative effect on firm value
PENGARUH NET PROFIT MARGIN, LEVERAGE DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Carmenita, Tamara; Armeliza, Diah; Utaminingtyas, Tri Hesti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.273

Abstract

The purpose of this research is to investigate the relationship between financial distress and net profit margin, leverage, and sales growth. The population of this study consists of companies in the real estate and property sectors that will be listed on the Indonesia Stock Exchange in 2020–2022. 150 samples total were used in this study. Purposive sampling was employed during the sample procedure. Data sources are secondary data, and the study method is quantitative. With EViews version 12, panel data regression analysis is used as the data analysis technique. The findings of this study offer empirical proof that financial distress can be affected by the variables of net profit margin and leverage. but a decline in sales has no effect on financial difficulty
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PEMANFAATAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Kansah, Dinda Dwi; Utaminingtyas, Tri Hesti; Fauzi, Achmad
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.278

Abstract

This research aims to analyze human resource competence and internal control systems on the quality of regional government financial reports by utilization of information technology as a moderating variable, which is still rarely researched. The number of samples in this research was 62 employee respondents in the Finance/Accounting Subdivision of the Bekasi City OPD using a purposive sampling method in selecting samples. The data used in this research is primary data collected using a questionnaire. The data analysis technique used is moderated regression analysis at a significance level of 5% with the help of SPSS version 26 software. This research produces findings that human resource competency positively affects the quality of Bekasi City regional government financial reports. In contrast, the internal control system negatively affects the quality of Bekasi City regional government financial reports. The utilization of information technology does not moderate the influence of human resource competence on the quality of the Bekasi City regional government financial reports, while the utilization of information technology strengthens the influence of the internal control system on the quality of Bekasi City regional government financial reports.
EVALUASI KINERJA PEMERINTAH DAERAH: PERAN BELANJA DAERAH DAN DANA PERIMBANGAN DENGAN OPINI AUDIT SEBAGAI MODERASI Fadhila, Luthfiani; Utaminingtyas, Tri Hesti; Handarini, Dwi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.611

Abstract

This study was conducted to determine and analyze the impact of Regional Spending and Balanced Funds on Regional Financial Performance. The data used in this research is secondary data, sourced from budget realization reports. The unit of analysis is Provincial Government institutions that received audit opinions from 2015-2019. The sampling technique employed in this study is purposive sampling, resulting in 34 provinces with a total of 170 observations. The data analysis technique used in this research is Moderated Regression Analysis, with SPSS 27 as the analytical tool. The study's results indicate that Regional Spending and Balanced Funds have a significant impact, while Audit Opinions successfully moderate the effect of Regional Spending and Balanced Funds on Performance.
The Effect of Tax Collection, Tax Audit, and Taxpayer Compliance on Corporate Income Tax Revenue at The Tax Service Office Pratama Pancoran W., Wenty Wandira; Utaminingtyas, Tri Hesti; Fauzi, Achmad
Nexus Synergy: A Business Perspective Vol. 1 No. 2 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i2.44

Abstract

This study aims to determine the effect of tax collection, tax Audit, and taxpayer compliance on corporate income tax at The Tax Service Office Pratama Pancoran. The techniques and methods in this study use a quantitative approach, that is using secondary data from data per month during 2017-2022. In the form of monthly corporate income tax revenue reports, monthly tax collection reports, monthly tax audit reports, and monthly corporate taxpayer compliance reports obtained from The Tax Service Office Pratama Pancoran. The data analysis technique used to test the hypothesis is regression analysis. The results of this research show that: (1) Tax collection has no influence on corporate income tax revenue. (2) Tax audit has influence on corporate income tax revenue. (3) Taxpayer compliance influence on corporate income tax revenue. The implications of this research will have an impact on decision making in policy making related to tax collection governance, tax audits, taxpayer compliance so that corporate income tax revenues can increase significantly and can be utilized for public benefit. In addition, the implications of this research can be used as a source of literature for other studies.
Analisis Pengendalian Internal dalam Perencanaan Aset Barang Milik Negara oleh Kantor Pusat DJBC Nur Fadirah, Amanda; Utaminingtyas, Tri Hesti; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.12

Abstract

This study aims to analyze internal control in planning the inventory needs of State Property (BMN) assets in 2024 based on the Government Internal Control Standards (SPIP). In addition, this study provides recommendations for a pocketbook on internal control in planning the needs of BMN inventory assets to overcome gaps in internal control over planning the needs of BMN inventory assets. This study uses the Head Office of the Directorate General of Customs and Excise (DJBC) as the research object. This type of research is qualitative with a descriptive analysis approach. The data sources used come from primary data and secondary data. Primary data is in the form of interviews while secondary data is in the form of documentation on planning the needs of BMN inventory assets. The results of this study indicate that internal control in planning the needs of BMN inventory assets has been running by the technical instructions for planning the needs of BMN inventory assets, but there are still several internal control principles that are not under the principles of SPIP.
Co-Authors Abrori, Mochamad Ali Achmad Fauzi Adi, Rahadiyan Harris Affandy, Muhammad Afifah, Hanna Nur Agus Wibowo Amelia, Adien annisa, icha Ariangga, Damal Armeliza, Diah Ava Indriani Bassae, Ridho Rambu Carmenita, Tamara Carolyn, Helen Delvechio, Vieri Dwi Handarini, Dwi DWI RAHMAWATI Erlitasari, Tyas Etty Gurendrawati, Etty Fadhila, Luthfiani Faisal, Alif Fauzhiah, Silvia Nur Fauzi Ahmad Muda Fitriana, Jihan Frijunita, Syafira Haryani, Putri I Gusti Ketut Agung Ulupui Indra Pahala Irham, Musa Fahmuddin Kansah, Dinda Dwi Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Marhan, Fahrul Marsellisa Nindito, Marsellisa Muhammad Nur Adli Mustafa, Ahmad Wildan Adiansyah Nugraha, Dicky Bachtiar Nur Fadirah, Amanda Nuramalia Hasanah Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Ratna Anggraini Respat, Dwi Kismayanti Respati, Dwi Kismayanti Sang, Lim Thien Sugiharto, Ganang Ayom Suherman, Suherman Ulupui, IGKA Unggul Purwohedi Utami, Karin Viulina, Audira Eri W., Wenty Wandira Wei, Andrew Saw Tek Zairin, Gentiga Muhammad Zakaria, Adam