Article Per Year (5 Year)
p-Index From 2021 - 2026
2.39
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Psikologi Jurnal Pengabdian Masyarakat AbdiMas Akurasi : Jurnal Studi Akuntansi dan Keuangan JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Politala Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) GUYUB: Journal of Community Engagement Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) JURNAL ILMIAH PENELITIAN MAHASISWA Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Handayani, Sri
Universitas Esa Unggul
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
PENGARUH KEPERCAYAAN TERHADAP OTORITAS, NASIONALISME, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Dewi Kritina Limbong; Sri Handayani
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i1.2080

Abstract

Penelitian ini bertujuan untuk (1) menganalisis sejauh mana pengaruh kepercayaan otoritas terhadap kepatuhan wajib pajak; (2) untuk mengetahui rasa nasionalisme atas kepatuhan wajib pajak; (3) mengetahui sanksi pajak terhadap kepatuhan wajib pajak. Penelitian ini menunjukkan bahwa otoritas pajak perlu memprioritaskan peningkatan transparansi, akuntabilitas, dan kualitas layanan untuk memperkuat kepercayaan wajib pajak. Selain itu, internalisasi nilai nasionalisme melalui edukasi perpajakan menjadi strategi penting dalam meningkatkan kepatuhan sukarela. Di sisi lain, kebijakan sanksi pajak perlu dievaluasi karena terbukti tidak signifikan, sehingga pendekatan persuasif dan berbasis kepercayaan lebih efektif dalam mendorong kepatuhan wajib pajak orang pribadi secara berkelanjutan. Ternyata masih banyak wajib pajak orang pribadi yang tidak mematuhi kewajiban perpajakannya. Sumber data yang digunakan adalah data primer dengan data kualitatif dan data kuantitatif dari 103 responden. Metode pengambilan sampel adalah probability sampling, yaitu teknik pengambilan sampel yang memberikan peluang yang sama bagi anggota populasi untuk dijadikan sampel, kemudian hasil responden diproses berdasarkan metode analisis regresi linier berganda dari aplikasi pengolahan data SPSS versi 27. Terlihat bahwa: (1) kepercayaan terhadap otoritas berpengaruh secara positif serta signifikan terhadap kepatuhan wajib pajak, (2) nasionalisme berpengaruh secara positif serta signifikan terhadap kepatuhan wajib pajak, (3) sanksi pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak orang pribadi.
PENGARUH AUDIT TENURE, KOMITE AUDIT, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PERUSAHAAN SEKTOR ENERGY YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2022-2024) Wardah Rasikhah Sucipto; Sri Handayani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.48780

Abstract

Audit quality reflects the extent to which auditors are able to provide assurance that financial statements have been presented fairly in accordance with applicable accounting standards. This study aims to analyze the effect of Audit Tenure, Audit Committee, and Audit Fee on Audit Quality in Energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. Audit Tenure is proxied by the number of consecutive years a company has been audited by the same public accounting firm, Audit Committee is proxied by calculating the number of members of the company's audit committee, Audit Fee is proxied by the natural logarithm (Ln) of the total audit fees paid by the company, and Audit Quality is proxied using a dummy variable based on the audit opinion given by the auditor, WTP Opinion (score 1) and Non-WTP Opinion (score 0). This research is quantitative research with a causality design. The data used is secondary data accessed through the official website of the Indonesia Stock Exchange (IDX) and the official websites of each company. The population of this study is all companies in the Energy sector listed on the Indonesia Stock Exchange in 2022-2024, with sampling techniques using purposive sampling, resulting in 68 companies as samples, producing 204 observations. The data analysis method used is logistic regression`n analysis using statistical tool. The results of the study indicate that Audit Tenure, Audit Committee, and Audit Fee simultaneously have a significant effect on Audit Quality. Furthermore, the results of the study partially indicate that Audit Fee has a positive effect on Audit Quality, while Audit Tenure and Audit Committee do not affect Audit Quality. In practical terms, this research can be used as a consideration for company management to improve audit quality by providing adequate audit fees so that auditors can carry out audit procedures optimally, thereby ensuring that the financial statements issued have a high level of fairness and reliability. Theoretically, this study supports agency theory, which shows that the existence of external auditors as independent parties plays a role in ensuring that the information conveyed by management to investors is trustworthy and not misleading in decision making.
Community Empowerment through Training on Determining Fish Production Costs for Strengthening the Marine Resource-Based Economy MF Arrozi Adhikara; Sugiyanto Sugiyanto; Sri Handayani; Jatmiko Jatmiko; Fachmi Tamzil; Adrie Putra
GUYUB: Journal of Community Engagement Vol 7, No 2 (2026): Juni
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/guyub.v7i2.14421

Abstract

. This community service program was conducted to address inaccuracies in the calculation of the Cost of Production (COP) among Cuwe fish cracker home industries on Tidung Island, Thousand Islands, Jakarta. Most business actors calculated production costs conventionally and often excluded maintenance, electricity, and packaging expenses from factory overhead costs, resulting in underestimated production costs and less accurate pricing decisions. Therefore, the program aimed to improve participants’ understanding of COP calculation and equip them with practical skills to determine production costs systematically in order to strengthen business competitiveness. The program adopted a Participatory Action Research (PAR) approach involving 18 home-industry actors and was implemented through four stages: preliminary understanding, socialization and education, knowledge strengthening, and implementation with post-training assistance. Activities included training on cost accounting concepts, identification of production cost components, application of the full-costing process method, and simple bookkeeping practices. Evaluation results showed a substantial increase in participants’ competencies, with average pre-test and post-test scores improving from 42 to 86. Cost-recording consistency also increased from 20% to 80%, while participants became capable of identifying all cost components involved in COP calculations.The program contributed to improved production management capacity, a transition from trial-and-error costing practices to a systematic full-costing approach, and greater business resilience in responding to market fluctuations. The findings revealed a healthy cost structure, with direct raw materials accounting for 47% and direct labor for 31%. Although challenges remain, particularly weather dependency and high logistics costs, the program successfully transformed informal business practices into a more structured and professional cost management system.
GAMBARAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA KARYAWAN BANK X CABANG KEBAYORAN BARU Vivi Febriyanti; Aisyah Ratnaningtyas; Sri Handayani
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 4 (2026): Agustus
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i4.2829

Abstract

Penelitian ini bertujuan untuk mengetahui gambaran Organizational Citizenship Behavior (OCB) pada karyawan Bank X Cabang Kebayoran Baru. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan jumlah responden sebanyak 87 orang menggunakan teknik sampling jenuh. Instrumen penelitian terdiri dari 26 item valid dengan reliabilitas (α) sebesar 0,898. Hasil penelitian menunjukkan bahwa OCB karyawan cenderung tinggi (52,9%). OCB tinggi lebih banyak ditemukan pada karyawan perempuan, masa kerja 1–3 tahun, serta karyawan dengan kepuasan dan keadilan kerja yang tinggi. Dimensi dominan adalah sportsmanship (25,3%).
PENGARUH GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Friska Riftama Chaerudin; Sri Handayani
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/k6zvah79

Abstract

This study aims to determine the effect of good corporate governance, intellectual capital and capital structure on financial performance in restaurant, hotel and tourism sub-sector companies for the period 2021-2023. This study is a quantitative study using a causal descriptive method. The sampling method used is the purposive sampling method with a population of 156 restaurant, hotel and tourism sub-sector companies. While the sample is 102 data. Secondary data was obtained through financial reports and annual reports available on the official website of the Indonesia Stock Exchange for the relevant period. Multiple regression analysis was used to analyze the data. The research findings show that: Intellectual capital has a positive effect on financial performance, GCG and capital structure do not affect financial performance. The results of this study provide a positive contribution to the company, where the success of a company is determined by the resources and capabilities it has so that it is able to convert these resources into economic benefits. This study also provides a theoretical contribution that is relevant to resource-based theory, where companies can achieve competitive advantage by relying on the resources they have.
Pengaruh Tax Expert, Intensitas Persediaan, Pertumbuhan Penjualan, Dan Konservatisme Akuntansi Terhadap Tax Avoidance Frans Andita; Sri Handayani
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.690

Abstract

Taxes play a crucial role as the primary source of government revenue. However, conflicts of interest regarding tax obligations arise between the government and companies. On the one hand, the government seeks to maximize tax revenue as a source of national income, while on the other hand, companies aim to minimize their tax burden in order to maximize profits. This study aims to examine the effect of tax experts, inventory intensity, sales growth, and accounting conservatism on tax avoidance in the Basic Materials sector during the 2022–2024 period. This study employs a causal research design using secondary data consisting of 186 observations selected through purposive sampling. The sample includes companies that were consistently listed on the Indonesia Stock Exchange (IDX) throughout the study period. The data were analyzed using multiple linear regression analysis. The findings reveal that inventory intensity has a positive effect on tax avoidance, while sales growth has a negative effect on tax avoidance. Meanwhile, tax experts and accounting conservatism have no significant effect on tax avoidance. This study contributes to the literature by providing insights for companies in developing tax planning strategies that consider inventory intensity and sales growth, while also supporting the Theory of Planned Behavior in explaining managers' tax-related decision-making.
Pengaruh Profitabilitas, Siklus Konversi Kas, dan Belanja Modal terhadap Cash Holding pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2022 - 2024 Fine Kaligis; Sri Handayani
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.694

Abstract

The purpose of this study is to analyze and provide evidence of the effect of profitability, cash conversion cycle, and capital expenditure on cash holding in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This quantitative research was conducted with a causal explanatory descriptive approach, aiming to determine cause-and-effect relationships between two or more variables. The research sample consisted of 43 companies selected using a purposive sampling technique, resulting in 129 observations. Data analysis was performed using statistical analysis software with a panel data regression model, where the Fixed Effect Model (FE) was chosen as the best estimation model based on the Chow and Hausman tests. Classical assumption tests showed that the data were normally distributed and free from autocorrelation and multicollinearity. However, heteroskedasticity was detected and addressed using the robust test. Data processing states that partially, profitability and capital expenditure were proven to not significantly affect cash holding. Meanwhile, the cash conversion cycle had a negative and significant effect on cash holding.
Co-Authors Adrie Putra Aisyah Ratnaningtyas Bambang Sutopo Dewi Kritina Limbong Fachmi Tamzil Fine Kaligis Fitri, Nadia Frans Andita Friska Riftama Chaerudin Jatmiko Jatmiko Jatmiko, Jatmiko MF Arrozi Adhikara Murfiqoh, Apriliani Patricia, Nesa Lydia Rhosilah Rina Purnamasari Septiana, Fanny Siti Aminah Sugiyanto, Sugiyanto Tri Lestari, Ferti Ryagianti Vivi Febriyanti Wardah Rasikhah Sucipto