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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 | 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 Kualitas Aset, Rasio Kecukupan Modal, dan Efisiensi Terhadap Tingkat Kesehatan Bank Erawati, Teguh; Kariyah, Isbah Kul
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1455

Abstract

Banking institutions have influence on economic growth, so it must be ensured that banks are in a healthy condition. Lending that exceeds the maximum lending limit and only focuses on related businesses is the reason for the decline in bank health. This study aims to examine the relationship between asset quality, capital adequacy ratio, and efficiency to the soundness level of a bank. The data used in this study is secondary data in the form of financial statements of commercial banks listed on the IDX for 4 years from 2019-2022. The method used for sampling is purposive sampling method with a total population of 47 banks in the banking sector. The resulting sample is 64 data from 16 banks. The data analysis technique used in this study uses multiple linear regression techniques. The results of the regression test show that the capital adequacy ratio has no effect on the soundness of a bank, while asset quality and efficiency have a positive effect on the soundness of a bank.
Student Perceptions on Interest in Tax Compliance: Understanding Tax Digitalization and Student Perceptions Erawati, Teguh; Landing, Yoflantinus Wiranto
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2911

Abstract

This study aims to prove the influence of the Effect of Understanding Tax Digitalization and Student Perceptions on Interest in Tax Compliance (Case Study of Accounting Study Program Students at Sarjanawiyata Tamansiswa University).The approach used in this research is a qualitative approach. The study took a sample of Sarjanawiyata Tamansiswa University Accounting Students Class of 2020 and 2021 using the survey method data collection. The survey was conducted by distributing questionnaires using google forms containing questions to respondents, namely Accounting Students of Sarjanawiyata Tamansiswa University Class of 2020 and 2021. Primary data was obtained from the results of sampling Sarjanawiyata Tamansiswa University Accounting Students Class of 2020 and 2021 using survey method data collection. then processed using SPSS with descriptive analysis techniques. The results showed that there was Novelty: researchers added accounting knowledge to students' perceptions of interest in tax compliance whether accounting knowledge could make other factors such as, Interest in Tax Compliance, Tax Digitalization, Student Perceptions. Interest in Tax Compliance, Tax Digitalization and Student Perceptions have a positive or negative influence on company value.
Pengaruh Profitabilitas, Kepemilikan Manajerial dan Karakter Eksekutif terhadap Nilai Perusahaan : Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2016-2021 Erawati, Teguh; Al Ghafuur, Feby
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.219

Abstract

This study aims to examine the effect of profitability, managerial ownership and executive character on firm value. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for 2016-2021. Sampling in this study used a purposive sampling method and obtained 22 companies with data processed from 123 annual financial reports. The data analysis method used is multiple linear regression analysis. The results in this study state that profitability has a positive effect on firm value, managerial ownership does not have a positive effect on firm value, executive character has a positive effect on firm value.
Kecerdasan Intelektual, Kecerdasan Spiritual, dan Kecerdasan Finansial Terhadap Pemahaman Akuntansi Mahasiswa di Universitas Sarjanawiyata Tamansiswa Erawati, Teguh; Kasih, Dwicky Putra; Listyawati, Reni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.5446

Abstract

This study aims to prove the influence of intellectual intelligence, spiritual intelligence and financial intelligence on the understanding of accounting students at Sarjanawiyata Tamansiswa University. the theory of planned behavior is used to test the relationship between each variable, namely the independent and dependent variables. The method used in this research is a quantitative research method. The number of respondents used in this study were 155 respondents who were taken using the purposive sampling technique for accounting students at Sarjanawiyata Tamansiswa University. The test used in the study is the validity test, the reliability test is used for the feasibility questionnaire. Data analysis techniques used in this study are descriptive statistical tests, classical assumption tests and hypothesis test. The results of this study indicate that intellectual intelligence, spiritual intelligence and financial intelligence have a positive and significant effect on understanding accounting. This research contributes to providing a reference for increasing students' understanding of accounting through the levels of intellectual intelligence, spiritual intelligence and financial intelligence.
Hubungan Kompetensi, Komitmen Organisasi dan Kualitas Audit di Kantor Akuntan Publik Daerah Istimewa Yogyakarta Erawati, Teguh; Sinaga, Benget Sardo
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 1 (2024): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i1.4003

Abstract

This research aims to examine the effect of independence, competence, organizational commitment on audit quality. The sample used in this research is an auditor who works in a public accounting firm (KAP). This research uses a quantitative method with primary data as the source of data, and the sample obtained is 40 respondents. Respondents were taken using a porposive sampling technique. The research results show that competency has a positive effect on audit quality, organizational commitment has a positive effect on audit quality.
ACCOUNTING STUDENTS' PERCEPTIONS OF TAX EVASION: RELIGIOSITY AS A POTENTIAL FACTOR Erawati, Teguh; Harun, Silvana
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.786

Abstract

This investigation examines the influence of religiosity, tax knowledge, and tax fairness on accounting students' perceptions of tax evasion. Grounded in the Theory of Planned Behavior (TPB), this research addresses the critical role of future accountants as ethical gatekeepers. A quantitative explanatory design was employed, involving 90 accounting students from Universitas Sarjanawiyata Tamansiswa (2019–2022 cohorts) selected via purposive sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression. The findings demonstrate that religiosity and tax knowledge significantly and negatively influence perceptions of tax evasion, indicating that strong spiritual anchors and cognitive proficiency enhance ethical rejection of fraudulent practices. Conversely, tax fairness was found to have a significant positive effect on perceptions of tax evasion. This "fairness paradox" suggests that while procedural justice is acknowledged, a perceived lack of distributive justice may lead students to rationalize evasion as a response to systemic mismanagement. These outcomes highlight the necessity for tax authorities to demonstrate outcome-based accountability and for educational institutions to integrate character-building frameworks, particularly Tamansiswa values, to fortify professional integrity.
Penguatan Ekonomi UMKM melalui Literasi Keuangan Rofiqoh, Ifah; Setiawan, Bambang Moertono; Puterisari, Dwi Utami; Wening, Nur; Handayani, Sri; Putra, Mohamad Abiyyu; Usman Efendi; Erawati, Teguh
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7230

Abstract

Pendampingan literasi keuangan bagi UMKM sangat diperlukan karena masih rendahnya pemahaman dalam manajemen keuangan, kedisiplinan menabung, literasi hutang, literasi investasi dan literasi asuransi. Masih rendahnya literasi bagi pengelolan UMKM mengakibatkan jeratan utang yang tidak sehat, termasuk pinjaman online ilegal. Pengabdian ini dilakukan dengan tiga tahapan yaitu penjelasan materi tentang literasi keuangan, pengisian kuesioner dan Focus Group Discussion (FGD) dan ditutup dengan evaluasi dan umpan balik.  Hasil pendampingan menujukkan bahwa materi manajemen keuangan ini masih rendah, literasi menabung tinggi tapi belum disiplin untuk pemanfaatannya, mereka tidak memisahkan antara pengeluaran untuk bisnis dan untuk non bisnis,  literasi hutang pelaku UMKM sudah tinggi, literasi investasi dan literasi asuransi pelaku UMKM bagus, tapi belum dipraktikkan. Simpulan dari kegiatan ini adalah bahwa pendampingan literasi keuangan dapat meningkatkan kesadaran UMKM terhadap praktik keuangan, namun untuk hasil yang optimal diperlukan kolaborasi lanjutan, misalnya dengan dengan Otoritas Jasa Keuangan (OJK)
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 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