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All Journal Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan E-Jurnal Akuntansi TSM
Neneng Widayati
Universitas Islam Syekh-Yusuf
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Audit Quality, Financial Condition, and Good Corporate Governance Mechanisms on Going Concern Audit Opinions with Company Size as a Moderating Variable Neneng Widayati; Parlindungan Dongoran; Siti Hawa; Tita Safitriawati; Amanda Khoirunnisa
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 6 (2023): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i6.4042

Abstract

This research aims to analyze the influence of audit quality, financial conditions, and good corporate governance mechanisms on going concern audit opinions with company size as a moderating variable in property & real estate subsector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this research is 80 property & real estate companies registered on the IDX in 2017-2021. The technique used was purposive sampling, the sample from this research was 18 companies. This research uses a method with a quantitative approach, namely analyzing data using logistic regression and processing it using IBM SPSS Statistics 25 software. The results obtained in this research are that audit quality has no effect on going concern audit opinion, financial conditions have a significant effect on going concern audit opinion. concern, good corporate governance mechanisms have no significant effect on going concern audit opinion, company size does not moderate the relationship between audit quality and going concern audit opinion, company size moderates the relationship between financial condition and going concern audit opinion, and company size does not moderate the relationship between mechanisms good corporate governance on going concern audit opinion.
ANALISIS KOMPARATIF PERHITUNGAN PPH 21 SEBELUM DAN SESUDAH TARIF EFEKTIF RATA-RATA Jiah Kurnia Ningsih; Neneng Widayati; Fauzi Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2909

Abstract

The complexity in calculating Article 21 Income Tax (PPh 21) using the progressive tariff system has raised concerns regarding accuracy, fairness, and efficiency in tax administration, particularly within local government institutions. In response, the Indonesian government introduced the Average Effective Rate (TER) as a simplified alternative to improve tax withholding mechanisms. This study aims to compare the PPh 21 calculation before and after the implementation of TER in the Regional Financial Management Agency of Tangerang City. Using a quantitative approach, the study employs a one-sample t-test to analyse data from 83 employees. The results reveal a statistically significant difference between the PPh 21 amounts before and after TER implementation. The findings indicate that the TER policy contributes to a more streamlined, consistent, and equitable tax withholding process, reducing the risk of miscalculation and administrative burden. This study provides empirical evidence that supports the adoption of TER as an effective fiscal policy tool to enhance the efficiency of income tax management at the local government level. Future studies are encouraged to expand the sample and explore the long-term impact of TER on tax compliance and administrative performance across various public institutions.
FAKTOR PENENTU NIAT WAJIB PAJAK DALAM PENGGUNAAN APLIKASI CORETAX Vira Azzahra; Neneng Widayati; Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i4.2914

Abstract

This study aims to analyse the influence of perceived usefulness, perceived ease of use, perceived risk, and service quality on taxpayers’ intention to use Coretax as a digital tax administration system. The research employed a quantitative approach using Partial Least Squares Structural Equation Modelling (PLS-SEM) through SmartPLS v3.0 software. Data were collected from taxpayers via online questionnaires, then tested for validity, reliability, and hypothesis evaluation. The results indicate that among the four variables, only perceived risk has a significant effect on the intention to use Coretax, whereas perceived usefulness, perceived ease of use, and service quality are not significant. These findings highlight that in the context of digital tax administration, security and risk management are key determinants for system adoption. The study implies that tax authorities should focus on enhancing security, risk management, and providing education and practical demonstrations to increase user intention. Additionally, this research provides a foundation for future studies to explore other factors affecting the intention to adopt digital tax administration systems, including digital literacy and prior experience with online tax systems.
ANALISIS DETERMINASI FAKTOR PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Ani Pratiwi; Neneng Widayati; Fauzi Fauzi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2929

Abstract

The preparation of financial statements based on SAK EMKM remains a challenge for MSMEs, particularly due to limited accounting comprehension, varying business scales, and differing levels of digital technology adoption. This study aims to examine the influence of QRIS implementation, business size, and accounting comprehension on the preparation of financial statements in accordance with SAK EMKM among MSMEs. A quantitative approach was employed by distributing questionnaires to 100 MSME respondents, with data analysed using the SEM-PLS method. The findings indicate that all three independent variables significantly affect the application of SAK EMKM. QRIS contributes to improved transaction recording and accountability, business size influences the extent of compliance with reporting standards, while accounting comprehension emerges as the dominant factor in enhancing the quality of MSMEs’ financial statements. These results underline the importance of integrating digital financial technologies with accounting literacy in encouraging MSMEs to prepare reports in line with standards. The study suggests that government bodies, MSME associations, and educational institutions should strengthen practical accounting literacy programmes alongside digital mentoring to promote broader implementation of SAK EMKM. Future research is recommended to expand the geographical scope, apply a longitudinal approach, and include external variables such as regulatory support and business environment.
Co-Authors Amanda Khoirunnisa Ani Pratiwi Fauzi Fauzi Fauzi Jiah Kurnia Ningsih Parlindungan Dongoran Siti Hawa Tita Safitriawati Vira Azzahra