Article Per Year (5 Year)
p-Index From 2021 - 2026
2.46
P-Index
This Author published in this journals
All Journal Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Marwah: Jurnal Perempuan, Agama dan Jender Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Wahana Akuntansi AKTSAR: Jurnal Akuntansi Syariah Jurnal Tabarru': Islamic Banking and Finance Journal Of Management Science (JMAS) Akurasi : Jurnal Studi Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Trias Politika INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Social Service and Research Kutubkhanah Jurnal Penelitian Sosial Keagamaan Jurmas Azam Insan Cendikia Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi Community Service Journal Of Economic Education Jurnal Pengabdian Masyarakat ISEI
Nasrah, Hidayati
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Tax Evasion Case Analysis by Rafael Alun Trisambodo using Theory of Planned Behavior Approach Nasrah, Hidayati
Junal Ilmu Manajemen Vol 7 No 1 (2024): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i1.455

Abstract

This research aims to analyze cases of tax evasion committed by Rafael Alun Trisambodo due to gaps in the tax system, using the Theory of Planned Behavior approach. The research method used is literature study, namely conducting an in-depth study of a number of articles from various sources regarding the case, which is then used to identify the problems of the case being studied. The limitation of this research is that it only uses the Theory of Planned Behavior approach, so the author suggests further research with other approaches to understand this topic in more depth. The results of the research show that using the Theory of Planned Behavior approach shows that there are problems with behavior, attitudes and behavioral control
Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review Nasrah, Hidayati; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.301

Abstract

Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of technology in the world of accounting, CAATTs have become fundamental in many audit methodologies. However, there is still very little information regarding these CAATTs. This research is based on increasing knowledge about the success of CAATTs, this is useful for analyzing implementation and operational problems with a broader understanding of the practices contained in internal audit departments that use CAATTs technology. Therefore, we present a systematic literature review on the factors that determine an auditee to use CAATTs technology. This research was conducted using a qualitative analysis of the things that influence an audit to use CAATTs in the auditing process based on previous studies. The findings from this study indicate that what influences an audit to use CAATTs is time efficiency, work effectiveness, auditor confidence, company partners, processing accuracy, techniques and services, purchase costs, understanding of using CAATTs, background of the audit itself, motivation to learning, performance expectations, characteristics of the audit team, support or coercion, and facilities.
Co-Authors Damayanti, Umi Rachmah Fitri Hidayati Ikhwani Ratna Irdayanti Irdayanti Iskandar Muda Kesuma, Sambas Ade Muklis Muklis Muklis Nela Resni Nugrahanti, Ar-rum Rizkiani Nur Wahidah, Ari Nuraini, Ratna Nurwahidah, Ari Ratna, Ihkwani Suryadi, Nanda Urniyanti, Rika Ustha, Endrianto Viyati, Gusnel Yessi Nesneri Yusmelia, Annisa