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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 CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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 Environmental Science Social Sciences Other

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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.
THE EFFECT OF COMPANY GROWTH AND LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Afifah, Hanna Nur; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

This study aims to determine the effect of company growth and leverage on firm value with dividend policy as a moderator. Sampling in this study was carried out using purposive sampling method with a total sample of 17 food and beverages subsector companies during 2020-2022 and a total of 51 observations. The data used is secondary data taken from the Indonesia Stock Exchange (IDX) website. The data analysis method in this study is panel data regression and interaction analysis using moderated regression analysis (MRA). The test results show that company growth has a positive effect on firm value. Leverage has a negative effect on firm value. Dividend policy is able to moderate the effect of company growth on firm value. Dividend policy is not able to moderate the effect of leverage on firm value. Testing the independent variables with the f test proves that company growth, leverage, interaction of company growth with dividend policy, and interaction of leverage with dividend policy can affect firm value together.
Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari Abrori, Mochamad Ali; Utaminingtyas, Tri Hesti; Zakaria, Adam
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1070

Abstract

The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
ENHANCING ACCOUNTABILITY IN BUSINESS FUND MANAGEMENT: BUDGET PREPARATION TRAINING FOR INDRAMAYU MSMEs TO SUPPORT SDG 8 IN THE ERA OF GLOBAL COMPETITIVENESS Ulupui, I Gusti Ketut Agung; Utaminingtyas, Tri Hesti; Nindito, Marsellisa; Haryani, Putri; Utami, Karin; Bassae, Ridho Rambu; Wei, Andrew Saw Tek
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.249

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indramayu face significant challenges related to limited capital and financial literacy, hindering their ability to effectively manage business funds and access necessary financing. This community engagement program aims to enhance the financial literacy and accountability of MSME owners in Indramayu through a budget preparation training program. In collaboration with international partners from Universiti Malaysia Sabah, the program focused on providing practical training on financial management, including budgeting, cash flow management, and financial record-keeping. The initiative aligns with Sustainable Development Goal (SDG) 8, promoting inclusive and sustainable economic growth by improving the business practices of MSMEs. The program successfully improved participants' understanding of basic financial reporting and budgeting, with significant improvements in their ability to manage business funds using digital tools. By equipping MSMEs with the necessary skills, this initiative contributes to enhancing the competitiveness and sustainability of local businesses in a globalized market.  
Analisis Penerapan SIMAPAN pada Kementerian Investasi dan Hilirisasi/BKPM Ahmad Zidan; Utaminingtyas, Tri Hesti; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (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.0603.06

Abstract

This study aims to analyze the implementation of SIMAPAN BKPM at Ministry of Investment and Downstream and its contribution to enchance transparency, accountability, and effectiveness in state budget management as part of supporting the Sustainble Development Goals (SDGs) 16. This study used a qualitative approach with a case study method through in-depth interviews with four informants that directly involved in the budget management process, that is the Head of Finance Division, The PPSPM, the Verificator, and The Finance Administrator. The data collected through interviews, limited observation, and analysis of internal documents, and relevant regulations. The results indicate that SIMAPAN BKPM strenghthens transparency through real-time monitoring of SPP status, enchances accountability through multi0layer verification mechanism between verificator and PPSPM, and supports effectiveness of the budget disbursment process. However, SIMAPAN BKPM has not fully supporting public information disclosure as the system is used solely for internal purposes. Overall, SIMAPAN BKPM positively contributes to the achievemnt of SDG 16, particulary in strenghtening effective, accountabily, and transparent instituitions.
PENGARUH KARAKTERISTIK PERUSAHAAN, LEVERAGE, DAN OPINI AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MANUFAKTUR SELAMA MASA PANDEMI Irham, Musa Fahmuddin; Zakaria, Adam; Utaminingtyas, Tri Hesti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.440

Abstract

This study aims to examine the influence of firm characteristics, leverage, and audit opinion on profitability in the manufacturing sub-sector companies during the pandemic period listed on the Indonesia Stock Exchange. The sample selection technique employed purposive sampling using a quantitative approach with secondary data obtained from financial reports of manufacturing sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2021 period. The data analysis technique used to test the hypotheses was regression analysis. The results of this study indicate that: (1) Firm characteristics, measured by company size and age, have a positive influence on profitability. (2) Leverage, measured by the debt-to-equity ratio, has a positive influence on profitability. (3) Audit opinion has a negative influence on profitability. Suggestions for future research include expanding the scope of the study by using data from a longer period or extending the research to companies outside the manufacturing sub-sector
Co-Authors Abrori, Mochamad Ali Achmad Fauzi Adi, Rahadiyan Harris Affandy, Muhammad Afifah, Hanna Nur Agus Wibowo Ahmad Zidan Amelia, Adien annisa, icha Ariangga, Damal Armeliza, Diah ATI SUMIATI, ATI 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 Purnamasari, Sasmita Ratna Anggraini Respat, Dwi Kismayanti Respati, Dwi Kismayanti Sang, Lim Thien Sugiharto, Ganang Ayom Suherman, Suherman Tahfidz, Muhamad Ulupui, IGKA Unggul Purwohedi Utami, Karin Viulina, Audira Eri W., Wenty Wandira Wei, Andrew Saw Tek Zairin, Gentiga Muhammad Zakaria, Adam