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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 JURNAL MANAJEMEN MOTIVASI Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI 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 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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FAKTOR POTENSIAL YANG MEMPENGARUHI PERSEPSI MAHASISWA ATAS PENGGELAPAN PAJAK Erawati, Teguh; Arsanti, Adisty Putri
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i01.37434

Abstract

Penelitian ini bertujuan untuk menguji pengaruh love of money, keadilan, dan pemahaman tri pantangan terhadap persepsi penggelapan pajak di kalangan mahasiswa Universitas Sarjanawiyata Tamansiswa. Tujuannya adalah untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi persepsi penggelapan pajak, dengan harapan hasilnya dapat bermanfaat bagi akademisi, praktisi, dan pembuat kebijakan. Populasi dalam penelitian ini terdiri dari mahasiswa yang terdaftar dalam program studi Akuntansi Fakultas Ekonomi yang masuk pada tahun 2020, 2021, 2022, dan 2023 di Universitas Sarjanawiyata Tamansiswa. Pengambilan sampel dilakukan dengan metode purposive sampling, di mana 90 responden berpartisipasi dalam survei kuisioner secara online. Data dianalisis menggunakan SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa keadilan berpengaruh positif signifikan terhadap persepsi penggelapan pajak. Sebaliknya, love of money memiliki pengaruh negatif tidak signifikan terhadap persepsi penggelapan pajak. Selain itu, pemahaman tri pantangan berpengaruh negatif signifikan terhadap persepsi penggelapan pajak.
Corporate Social Responsibility: Profitabilitas Dan Risiko Litigasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia(BEI Erawati, Teguh; Orolaleng, Novitaria Dae
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 1 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i1.28488

Abstract

This study adopts a quantitative approach model where the population includes manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2022. The sample was selected by purposive sampling which included 200 manufacturing companies. As for this study using secondary data taken from www.idx.co.id. To analyze the data, multiple regression methods, coefficient of determination analysis, and classical assumption testing were used. The results showed that: 1) profitability has a positive effect on CSR, 2) litigation risk also has a positive effect on CSR
Good Corporate Governance Memoderasi Capital Intensity, Capital Structure Terhadap Nilai Perusahaan Nur Anita Chandra Putry; Dian Lestari Palambah; Putry, Nur Anita Chandra; Erawati, Teguh; Palambah, Dian Lestari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/nt28pv61

Abstract

The challenge of competition and the importance of firm value in the manufacturing industry. Examine the effect of Good Corporate Governance (GCG) as a moderation variable on intrinsic factors including capital intensity and capital structure. This purpose of this study is to investigate the capital intensity, capital structure on the firm value, good corporate governance as a moderating variable. The research examines was indexed manufacturing company in the Indonesian Stock Exchange, duration 2019-2023. The research is quantitative. The sample was identified through purposive sampling, with a total of 44 companies and 171 data observations from 5 years period. Multiple linear regression analysis, classical assumption test, hypothesis test, and residual test, was employed for data analysis, utilizing SPSS Statistic version 25. The results indicate that capital intensity did not affect, but capital structure have a significant positive impact on company valuation. GCG can strengthen the impact of capital intensity on firm values. GCG weakens capital structure on company values.
Students' Financial Management Behavior: Potential Factor And Understanding Of The Tri Pantangan Teachings Erawati, Teguh; Muda Rondi, Kresensia
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.557

Abstract

Many students tend to be less aware of financial responsibility and the need to manage finances efficiently. This is often influenced by various factors, including the culture of debt and the consumer lifestyle that is common among today's teenagers. This research aims to examine the influence of financial attitudes and understanding of the teachings of the tri pantangan on Student Financial Management Behavior. The respondents of this research were 100 students of the Accounting Study Program at Bachelorwiyata Tamansiswa University. Data was collected through surveys using questionnaires, and data quality was analyzed through validity and reliability. Data analysis includes testing classical assumptions, normality, multicollinearity and heteroscedasticity. The hypothesis was tested using the T test, F test, and R2 test with the help of SPSS version 23 software. The research results showed that Financial Attitudes and Understanding of the Tri pantangan Teachings had a positive and significant effect on students' financial management behavior. Apart from that, these two factors also simultaneously have a positive and significant effect on students' financial management behavior.
NILAI PERUSAHAAN: KEPUTUSAN PENDANAAN DAN MANAJEMEN ASET Erawati, Teguh; Sumaningsih, Dwi Astuti
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4206

Abstract

This research aims to analyze the influence of Asset Management, Profitability, Dividend Policy and Funding Policy on Company Value. The sample used was manufacturing sector companies listed on the Indonesia Stock Exchange from 2018 to 2021. Using the purposive sampling method, 34 companies were obtained. This research uses multiple linear regression analysis. This research was also carried out with the aim of being a reference for investors in making decisions. The research results show that profitability has a positive effect on company value, funding policy has a negative effect on company value, asset management and dividend policy have no effect on company value.
Intention To Avoid Tax Evasion: Religiosity And Understanding Of Tri Pantangan Tamansiswa Erawati, Teguh; Putri, Fuadhillah Kirana; Kusuma, Amalia Lintang Ayu Nur
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11295

Abstract

Tax is one of the main sources of revenue for the state to finance government activities. Tax evasion is still a problem that has an impact on depleting the potential for state revenue. This study aims to examine religiosity and understanding of the Tri Pantangan effect on intention to avoid tax evasion. This study uses primary data obtained through a questionnaire with data measurement used Likert scale obtained through google form. A total of 84 samples from accounting students, Sarjanawiyata Tamansiswa University were obtained using the conveniance sampling method. The research findings show that religiosity has a negative effect on intention to avoid tax evasion and understanding Tri Pantangan has no effect on intention to avoid tax evasion. The findings are expected to provide practical contributions that tax authorities can use to design compliance campaigns that integrate religious values to raise public awareness about the importance of paying taxes honestly.
The role of sustainable growth rate in mediating liquidity, profitability, and company size on financial performance Erawati, Teguh; Kusuma, Hadri; Stefania Dai Suban; Fuadhillah Kirana Putri
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art13

Abstract

Financial performance has a very strategic importance for the company. This study aims to examine the effect of liquidity, profitability and company size on Sustainable Growth Rate, and the effect of the Sustainable Growth Rate on financial performance for companies. The data used in this study were taken from companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses purposive sampling method to obtain relevant samples resulting in a total of 2365 company observations. The results showed that liquidity has a negative effect on the Sustainable Growth Rate, while profitability and company size have a positive effect on Sustainable Growth Rate. While the Sustainable Growth Rate has a positive effect on financial performance, indicating that companies with higher SGR tend to have better financial performance. The results of the study have important implications for management, namely, to increase profitability as an effort to encourage higher SGR, which in turn can improve overall financial performance. This study indicates that companies with high SGR levels may be a more stable investment option, given the positive impact of SGR on financial performance.
The Effect of Financial Distress and Capital Structure Moderated by Company Size Erawati, Teguh; Pratiwi, Cindy; Grediani, Evi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2497

Abstract

Financial distress is a condition where the company’s finances are in unhealty or crisis and occurs before bankruptcy which is caused because the company does not always run in accordancee with the rules and regulations chaused because the company does not always run according to the plan. The purpose of this study is to examine the effect of profitability ratios and capital structure on the likelihood of financial distress in companies, as well as how company size moderates this relationship, with the aim of providing practical and theoretical insights for corporate financial management and helping investors to make better investment decisions. The sample used in the research is all manufacturing companies listed on the IDX in 2018-2021. The number of data 220 companies. The research method used is using the documentation method, namely data obtained from financial reports and annual reports of manufacturing companies listed on the IDX during the 2018-2021 research period. The data analysis technique uses descriptive statistical tests, classical assumption tests, and hypothesis testing in the form of multiple linear regression tests, F tests, R2 tests and MRA tests. The significance level used in determining the research results is 0.05. The results of this research show that the profitability ratio does not have a significant effect on financial distress. Capital structure has a positive and significant effect on financial distress. This means that the higher the company's debt level, the more it can cause financial distress. Company size is able to moderate and significantly influence profitability on financial distress. Company size is not able to significantly moderate the influence of capital structure on financial distress.
Intention To Avoid Tax Evasion: Religiosity And Understanding Of Tri Pantangan Tamansiswa Erawati, Teguh; Putri, Fuadhillah Kirana; Kusuma, Amalia Lintang Ayu Nur
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11295

Abstract

Tax is one of the main sources of revenue for the state to finance government activities. Tax evasion is still a problem that has an impact on depleting the potential for state revenue. This study aims to examine religiosity and understanding of the Tri Pantangan effect on intention to avoid tax evasion. This study uses primary data obtained through a questionnaire with data measurement used Likert scale obtained through google form. A total of 84 samples from accounting students, Sarjanawiyata Tamansiswa University were obtained using the conveniance sampling method. The research findings show that religiosity has a negative effect on intention to avoid tax evasion and understanding Tri Pantangan has no effect on intention to avoid tax evasion. The findings are expected to provide practical contributions that tax authorities can use to design compliance campaigns that integrate religious values to raise public awareness about the importance of paying taxes honestly.
PENGARUH UMUR PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR Erawati, Teguh; Bulu, Vincensia Adelia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3933

Abstract

Memperoleh keuntungan yang maksimal merupakan tujuan utama perusahaan. Keuntangan itu kemudian dipergunakan dalam pembiayaan operasional instansi serta kesejahteraan investor dengan bentuk pembagian dividen. Tujuan dilakukan penelitian ini guna mendapatkan fakta empiris terkait pengaruh umur perusahaan dan kebijakan dividen atas pertumbuhan laba pada perusahaan manufaktur. Jumlah populasi sebanyak 193 perusahaan manufaktur dan sampel diambil berdasarkan kriteria purposive sampling sebanyak 160 pengamatan dari 40 perusahaan. Teknik analisa data menggunakan statistik deskriptif, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwasannya umur perusahaan tidak berpengaruh atas pertumbuhan laba. Kebijakan dividen berpengaruh negatif atas pertumbuhan laba.
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 Febriyani, Rahma Fuadhillah Kirana Putri Gadi Rara, Wiwin Leona Grediani, Evi Hadri Kusuma Handayani, Sri Hanifah, Rizka Nur Harun, Silvana Hidayaningtyas, Mutiara Nur 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 Larazasti, Grisella 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 Putri, Nur Anita Chandra 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 Veronika, Dea Anggita Vika Maharani, Erliana Y Tanggu, Ade Asriny