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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Terapan dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Analisa Akuntansi dan Perpajakan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) BALANCE Jurnal Akuntansi dan Bisnis Amnesty: Jurnal Riset Perpajakan International Journal of Economics Development Research (IJEDR) Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit AKMENIKA Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Kontigensi: Jurnal Ilmiah Manajemen INVOICE : JURNAL ILMU AKUNTANSI CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal of Comprehensive Science Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital Innovative: Journal Of Social Science Research Jurnal Akuntansi Manado (JAIM) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Proceeding of International Conference on Humanity Education and Society
Teguh Erawati, Teguh
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PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA Afdatil, Afdatil; Erawati, Teguh; Wardani, Dewi Kusuma
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (916.732 KB) | DOI: 10.26618/inv.v3i1.6027

Abstract

This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a questionnaire in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires processed was 80 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that financial rewards have a ngative effect on the choice of the public accounting profession. Social values, do not affect the choice of the public accounting profession. Meanwhile, labor market considerations affect the choice of the public accounting profession and accounting knowledge does not affect the choice of the public accounting profession.Keywords: Perceptions of Financial Rewards, Social Values, Labor Market Considerations, Knowledge of Accounting, and Selection of the Professional Public Accountant
Hubungan Personalitas, Nilai-Nilai Sosial Dan Pemilihan Karir Sebagai Akuntan Souwakil, Kurniawan; Erawati, Teguh
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.62554

Abstract

Tujuan dari penelitian ini untuk menguji apakah lingkungan keluarga, personalitas dan nilai-nilai sosial berpengaruh terhadap pemilihan karier sebagai akuntan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dan pengambilan sampel menggunakan teknik purposive sampling dengan responden yang digunakan sejumlah 157 responden dari mahasiswa prodi akuntansi fakultas ekonomi Universitas Sarjanawiyata Tamansiswa. Sumber data yang digunakan dalam penelitian ini ialah berupa data primer yang dikumpulkan menggunakan metode kuisioner. Teknik analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil dari penelitian ini menunjukan lingkungan keluarga tidak berpengaruh terhadap pemilihan karier sebagai akuntan, personalitas berpengaruh positif terhadap pemilihan karier sebagai akuntan dan nilai-nilai sosial berpengaruh positif terhadap pemilihan karier sebagai akuntan.
Pengaruh Tri Nga, Ekspektasi Pendapatan Dan Pemahaman Akuntansi Terhadap Minat Berwirausaha Erawati, Teguh; Kusuma, Hadri; Yanto, Afri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.62907

Abstract

Negara Indonesia adalah salah satu negara yang termasuk dalam kategori negara berkembang, namun tidak dapat dipungkiri bahwa Indonesia potensinya untuk menjadi negara maju sangat besar dengan kekayaan sumber daya alam yang melimpah dan jumlah penduduk yang tidak sedikit. Oleh karena itu para mahasiswa perguruan tinggi perlu diarahkan dan didukung untuk tidak hanya berorientasi sebagai pencari kerja namun dapat dan siap menjadi pencipta pekerjaan atau berwirausaha, karena hanya beberapa persen atau setengah dari lulusan perguruan tinggi setiap tahun yang mendapatkan pekerjaan dan selebihnya menjadi pengangguran. Penelitian ini bertujuan untuk menguji dan mengetahui:(1) pengaruh Tri Nga terhadap minat kewirausahaan. (2). pengaruh ekspektasi pendapatan terhadap minat kewirausahaan. (3). Pemahaman akuntasi tehadap minat kewirausahaan mahasiswa Universitas Sarjanawiyata Tamansiswa. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah mahasiswa angkatan 2019 Fakultas Ekonomi universitas sarjanawiyata tamansiswa. Jadi sampel yang memenuhi kriteria peneliti sebanyak 119. Hasil penelitian menunjukkan bahwa Tri Nga dan Pemahaman Akuntansi memiliki pengaruh positif terhadap minat berwirausaha.
Pengaruh Self Effycacy Terhadap Perilaku Manajemen Keuangan Mahasiswa Erawati, Teguh; Lende, Yeni Nuryati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.64456

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh self efficacy terhadap manajemen keuangan mahasiswa. Penelitian ini bersifat deskriptif analisis dengan metode pendekatan kuantitatif. Pengambilan sampel dalam penelitian ini adalalah dengan menggunakan metode purposive sampling. Penelitian ini dilakukan mengggunakan sampel sebanyak 100 responden yaitu mahasiswa aktif Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta tahun angkatan 2019-2021. Berdasarkan hasil penelitian yang dilakukan dapat ditarik kesimpulan bahwa Self efficacy berpengaruh positif terhadap perilaku manajemen keuangan mahasiswa.
PENGARUH LEVERAGE, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Erawati, Teguh; Siang, Yung
Jurnal Riset Perpajakan: Amnesty Vol 4, No 1 (2021): Mei 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i1.6319

Abstract

This study aims to examine the effect of leverage, profitability, deferred tax expense, and tax planning on earnings management. The population used in this study is manufacturing in the basic and chemical industrial sectors which have been listed on the Indonesia Stock Exchange (IDX) in 2014-2019. The sample used is manufacturing companies in the basic industrial sector and chemical industry, using purposive sampling method. With this purposive sampling method, a sample of 15 companies was obtained with 90 annual reports. The type of data used is secondary data obtained from www.idx.co.id. This study uses Multiple Linear Regression Analysis. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The software used is SPSS 23. The test results of this study use multiple linear regression analysis. The results showed that leverage, profitability, and tax planning had a positive effect on earnings management, while deferred tax expense had no effect on earnings management.
PENGARUH TAX AWARENESS TAX MORALE DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA YOGYAKARTA Y Tanggu, Ade Asriny; Ayem, Sri; Erawati, Teguh
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6321

Abstract

This study aims to examine whether Tax Awareness (Taxpayer Awareness), Tax Morale and Tax Sanctions Influence on taxpayer compliance of micro, small and medium enterprises. The population in this study is  Micro, Small and Medium Enterprises in the city of Yogyakarta. The sampling technique in this study used convenience sampling. Data collection is done by distributing questionnaires in the form of google form through the WhatsApp application to respondents. The number of questionnaires that were processed were 62 questionnaires, from google form. Data were analyzed using multiple linear regression analysis.  The results of this study indicate that Tax Awareness (taxpayer awareness), Tax Morale and tax sanctions have a positive and significant effect on taxpayer compliance.  
PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR, MOTIVASI KUALITAS, MOTIVASI SOSIAL, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK Rahayu, Apri Ani; Erawati, Teguh; Primastiwi, Anita
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6324

Abstract

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.
Hubungan Sistem Pengendalian Internal Pemerintah, Pemahaman Akuntansi dan Kualitas Laporan Keuangan Erawati, Teguh; Prabadianti, Elisabet
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 1 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i1.y2023.p78-92

Abstract

Pengkajian ini bermaksud membuktikan pengaruh sistem pengendalian internal pemerintah, pemanfaatan teknologi informasi, kualitas sumber daya manusia, dan pemahaman akuntansi pada kualitas laporan keuangan pada pemerintah. Sampel pada pengkajian ini ialah SKPD pada Kecamatan Cibal Barat Kabupaten Manggarai total responden sejumlah 60 individu. Sampel pengkajian diperoleh dengan teknik snowball sampling sedangkan analisis data dilaksanakan melalui metode regresi linier berganda. Perolehan pengkajian ini membuktikan bahwasanya sistem pengendalian internal pemerintah memberikan pengaruh kualitas laporan keuangan, pemanfaatan teknologi informasi tidak memberi pengaruh kepada kualitas laporan keuangan, kualitas SDM tidaklah memberi pengaruh kepada kualitas laporan keuangan, dan pemahaman akuntansi memberikan pengaruh pada kualitas laporan keuangan.  
THE EFFECT OF MANAGERIAL OWNERSHIP AND BOOK TAX DIFFERENCES ON EARNINGS QUALITY WITH INVESTMENT OPPORTUNITY SET (IOS) AS A MODERATING VARIABLE Erawati, Teguh; Janah, Safira Miftahul
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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

Abstract

Not a few companies listed on the IDX manipulate financial reports by presenting false profits, so that the quality of profits is doubted by potential users of financial reports. This study aims to examine managerial ownership, book tax differences, and Investment Opportunity Set (IOS) as moderators of earnings quality. The data used are manufacturing companies listed on the BEI for 5 periods from 2017 - 2021. The research sample was 57 manufacturing companies listed on the BEI from the 2017 - 2021 period with 200 observations found. This research was conducted using secondary data taken via the BEI website www.idx.co.id. The research analysis method is moderated linear regression which includes descriptive statistical methods, classical assumption testing, hypothesis testing, and MRA testing. Based on research conducted, it is proven that managerial ownership has no effect on earnings quality, book tax differences have a positive effect on earnings quality, IOS moderates the effect of managerial ownership on earnings quality, and IOS moderates book tax differences on earnings quality.
THE EFFECT OF LOVE OF MONEY ON THE PERCEPTION OF TAX EVASION ETHICS WITH TRI NGA AS A MODERATING VARIABLE Erawati, Teguh; Listyawati, Reni; Riu, Maria Guilhermina Funan Guterres
International Conference on Humanity Education and Society (ICHES) Vol. 3 No. 1 (2024): Third International Conference on Humanity Education and Society (ICHES)
Publisher : FORPIM PTKIS ZONA TAPAL KUDA

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

Abstract

Tax is a taxpayer contribution to the state owed by individuals or entities that are compelling based on the law, with no direct reward and used for state purposes for the continuity and prosperity of the people. In addition, taxes are also one of the largest sources of state revenue. This study aims to examine the love of money on the perception of tax evasion ethics with tri nga as a moderating variable. The data used in this study is using primary data. The population of this study were all accounting students in the 2019-2023 batch of Yogyakarta Special Region with a research sample of 50 respondents. The research analysis method is moderated linear regression which includes descriptive statistical methods, classical assumption tests, and hypothesis testing. Based on the research conducted, it proves that Love of money has a positive effect on the ethical perception of tax evasion, Tri nga can moderate Love of money on the ethical perception of tax evasion.
Co-Authors Adelvia , Adelvia Afdatil, Afdatil Afri yanto, Afri Al Ghafuur, Feby Andriyani Andriyani Anita Primastiwi Arsanti, Adisty Putri Aulia, Haici Audi Ayu Wulandari, Agustina Bambang Moertono Setiawan Bria, Amanda Serli Bule, Ratnawati Bulu, Vincensia Adelia Cahyaningsih, Fitri Cindy Pratiwi, Cindy Damawati, Nur Alfina De Kasi, Angelia Alfanny Dewi Kusuma Wardani Dian Lestari Palambah Fuadhillah Kirana Putri Gadi Rara, Wiwin Leona Grediani, Evi Hadri Kusuma Handayani, Sri Hanifah, Rizka Nur Harun, Silvana Herawati, Hildegardis Olci Ifah Rofiqoh Janah, Safira Miftahul Jannah, Izzhatul Jega, Beatrix Yarsilva Kaka, Novita Elsa Kaleka, Frischa Aprilia Kariyah, Isbah Kul Kasih, Dwicky Putra Kumala Devi, Cynthia Kurniawan, Zahrina Lucia Kusuma, Amalia Lintang Ayu Nur Landing, Yoflantinus Wiranto Lende, Yeni Nuryati Lia Handayani, Lia Listyawati, Reni Losor, Elisabeth Lusitania Lota Mangesti, Citra Ari Mbiliyora, Dersiani Muda Rondi, Kresensia Mutmainah Mutmainah Nahak, Maria Kristianti Rika Nana, Skolastika Clarisa Nisa, Ila Faizun Novantri Wae, Florentina Nur Anita Chandra Putry Nur Anita Chandra Putry, Nur Anita Chandra Nur Wening, Nur Orolaleng, Novitaria Dae Palambah, Dian Lestari Pandia, Salsabilah Putri Pawestri, Riranti Desinta Prabadianti, Elisabet Prasetyaningrum, Dita Puterisari, Dwi Utami Putra, Mohamad Abiyyu Putri, Fuadhillah Kirana Rahayu, Apri Ani Riantobi, Apolonaris Rou Riu, Maria Guilhermina Funan Guterres Santus, Antonius sari, lia indah Seku Wea, Angela Yuanita Seran, Aprilis Elisabeth Setyaningrum, Lisna Shafira, Maghfirotus Siang, Yung Sinaga, Benget Sardo Souwakil, Kurniawan Sri Ayem Stefania Dai Suban Sumaningsih, Dwi Astuti Suryanti Taufiqurrahman Triono, Bangkit Usman Efendi Utami, Widiyanti Ari Setiowati Vika Maharani, Erliana Y Tanggu, Ade Asriny