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All Journal Jurnal Akuntansi Multiparadigma JHP17 (Jurnal Hasil Penelitian) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Akuntansi : Jurnal Akuntansi Integratif JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi AKUNESA Dhana Jurnal Pengabdian Kepada Masyarakat (JP-MAS)
Handayani, Alberta Esti
Universitas Dr. Soetomo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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The Influence of Tax Understanding and Tax Sanctions on Individual Taxpayer Compliance (Study at Chalidana Group Office) Widiyanto, Fajar Ramadhan; Handayani, Alberta Esti
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/re1vta31

Abstract

This study aims to analyze the influence of tax understanding and tax sanctions on individual taxpayer compliance at the Chalidana Group Office. This study has three main objectives: (1) to determine the influence of tax understanding on individual taxpayer compliance, (2) to evaluate the influence of tax sanctions on individual taxpayer compliance, and (3) to simultaneously test the influence of tax understanding and tax sanctions on individual taxpayer compliance. The research method used is quantitative analysis with multiple linear regression analysis tools. Data obtained from respondents are processed to obtain results that can provide valid and reliable conclusions. The results of this study are expected to provide academic contributions in the development of tax science, especially related to taxpayer compliance. In addition, the results of this study are expected to provide practical benefits for the Chalidana Group Office in improving taxpayer compliance through a better understanding of tax regulations and the application of effective sanctions. This study provides new insights in the field of tax accounting and can be a reference for further researchers who want to explore more deeply the factors that influence taxpayer compliance.
Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) Aulia, Yoosita; Esti Handayani, Alberta
Akuntansi: Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.162

Abstract

This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance
PELATIHAN PENINGKATAN KUALITAS PENGAJUAN KREDIT KEPADA PIHAK EKSTERNAL  KOPERASI UNITOMO Sofian, Nurhayati; Aulia, Yoosita; Handayani, Alberta Esti
JP-MAS : Jurnal Pengabdian Kepada Masyarakat Vol 7 No 1 (2025): JP-MAS: Volume 7 Nomor 1 Edisi Mei 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Jombang)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32682/dpqtpz37

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah ntuk memberikan pengetahuan dan keterampilan penyusunan  proposal kredit melalui  Studi Kelayakan Bisnis Usaha Koperasi Unitomo dengan menggunakan sumber  data-data Laporan Keuangan serta menyusun  Laporan Arus Kas dan dilengkapi dengan perhitungan  Ratio Keuangan. Kegiatan PKM Pelatihan  kepada  Pengurus  Koperasi ini meliputi pemberian materi Penyusunan Studi Kelayakan, Penilaian Studi Kelayakan, Analisis Kredit meliputi Analisis Calon Kreditur dan Analisis Ratio Keuangan, Proses Kredit Perbankan dan Analisis Proyeksi Arus Kas serta Latihan membuat Proposal Study Kelayakan Kredit. Pelatihan diharapakan memberikan manfaat  dapat meningkatkan  kemampuan analisis Studi Kelayakan Usaha Bisnis Koperasi yang lebih produktif, maju, berkarakter. PKM ini diikuti  oleh 5 Pengurus Koperasi Unitomo, yang terdiri dari Ketua, Wakil Ketua, Bendahara I, Wakil Bendahara, Sekretaris  serta  3 pegawai Koperasi Unitomo, yang terdiri dari Kepala Toko, Kepala Simpan Pinjam, dan Bagian Data. Acara Pelatihan Peningkatan Kualitas Pengajuan  Kredit Pada Pihak Eksternal Koperasi Unitomo pada Hari Rabu, Tanggal 7 Mei 2025.  Tempat pelaksanaan: Ruang Pengurus Koperasi Unitomo Jl. Semolowaru No 84  Surabaya.  Kegiatan pelatihan peningkatan kualitas pengajuan kredit pada pihak eksternal di Koperasi Unitomo telah berjalan dengan baik dan memberikan dampak positif bagi pengurus koperasi. Pengurus koperasi mendapatkan  pemahaman yang lebih mendalam mengenai prosedur dan persyaratan pengajuan kredit yang efektif dan sesuai dengan standar lembaga keuangan eksternal.  
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021 – 2023 Permatasari, Putri Indah; Handayani, Alberta Esti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3364

Abstract

Introduction: The purpose of this study is to analyze the effect of transfer pricing, thin capitalization, and profitability on tax avoidance in food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2021-2023 period.Methods: This study employed a quantitative method, utilizing secondary data in the form of company financial reports obtained through the IDX website and documentary techniques. The population used was the food and beverage subsector on the IDX for the 2021-2023 period, with a sample of 22 companies selected purposively. The analysis method used was descriptive analysis.Results: The study's F-test revealed that transfer pricing, thin capitalization, and profitability variables collectively had a significant impact on tax avoidance. Meanwhile, the t-test results showed that transfer pricing and thin capitalization variables were associated with tax avoidance. Meanwhile, the profitability variable did not affect tax avoidance. Keywords: Transfer Pricing, Thin capitalization, Profitability, Tax avoidance
ANALISIS PENGARUH LEVERAGE, CORPORATE GOVERNANCE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023 Nabila, Devita Mia Divia; Suprianto, Didik Tugas; Handayani, Alberta Esti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3367

Abstract

Introduction: Tax avoidance is an essential issue in taxation that often exploits regulatory gaps or legal ambiguities in complex transactions. This practice poses a challenge for tax authorities in enforcing compliance. This study examines the influence of leverage, corporate governance, and transfer pricing on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2021-2023.Methods: The method employed is quantitative, utilising secondary data from a total sample of 35 companies over three years, resulting in a total of 65 data observations. The analysis methods employed in this research include descriptive statistics, classical assumption tests (such as normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing. Additionally, t-tests, F-tests, and multiple linear regression analyses are conducted, along with the coefficient of determination, using SPSS version 25.Results: Leverage and transfer pricing have a significant impact on tax avoidance, whereas corporate governance does not. All three variables — leverage, corporate governance, and transfer pricing —have a substantial effect on tax avoidance. Keywords: Leverage, Corporate Governance, Transfer Pricing, Tax Avoidance
PENGARUH BIAYA PRODUKSI DAN BIAYA KUALITAS TERHADAP PENJUALAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2021-2023 Rosyida, Putri Adnani; Handayani, Alberta Esti
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3370

Abstract

Introduction: This study examines the impact of production costs and quality costs on sales in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The background of this research is based on the importance of efficient cost management in maintaining the company’s competitiveness. This study aims to analyze the impact of these two variables on sales. Method: This research employs a quantitative approach, using documentation methods to gather data from companies' annual financial statements. Result: The analysis indicates that both production and quality costs have a significant effect on sales, both simultaneously and partially. These findings suggest that efficient cost management can drive sales growth. Therefore, this research makes meaningful contributions to companies in helping them develop more effective business strategies. Keywords: Production Costs, Quality Costs, Sales, Manufacturing Companies, Indonesia Stock Exchange
Co-Authors Aulia, Yoosita Ayunani, Rizkianti Putri Horri, Miftahol Horri, Miftahol Klara, Cerli Meifin Lestari, Damajanti Sri Lestari, Damajanti Sri mahfianto, dian Melvie Paramitha Nabila, Devita Mia Divia Nur Hayati Nur Sayidah Nurhayati Nurhayati Permatasari, Putri Indah Rosyida, Putri Adnani Sofian, Nurhayati Suprianto, Didik Tugas Tasha Nanda Angelina Widiyanto, Fajar Ramadhan Yoosita Aulia Yoosita Aulia Yulianti, Reza Cholifah Dwi