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All Journal JAM Science and Technology Indonesia AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Journal of Humanities and Social Studies Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ilmiah Raflesia Akuntansi Journal of Applied Accounting And Business (JAAB) Jurnal Riset Ekonomi Syariah Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Ilmiah Ekonomi dan Manajemen Welfare: Jurnal Pengabdian Masyarakat Jurnal Riset dan Pengabdian Interdisipliner JAPEPAM, Jurnal Pengabdian kepada Masyarakat Balance: Jurnal Ekonomi Journal of Technology-Assisted Learning
Desi Handayani
Politeknik Negeri Padang
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Pengaruh Corporate Governance dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Rama Datul Ilham; Desi Handayani; Anda Dwiharyadi
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.246 KB) | DOI: 10.30630/jabei.v1i2.30

Abstract

Penelitian ini dilatar belakangi oleh adanya isu negatif yang beredar di perusahaan pertambangan di Indonesia, salah satunya laporan indikasi penghindaran pajak. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi tax avoidance pada perusahaan pertambangan seperti kepemilikan institusional, dewan komisaris, komite audit, kualitas audit, dan corporate social responsibility. Untuk mengukur tingkat tax avoidance perusahaan digunakan proksi Cash effective tax rate (CETR). Sampel penelitian yang digunakan adalah sebanyak 15 perusahaan Pertambangan yang terdaftar di BEI pada tahun 2017 - 2020. Penelitian ini menggunakan data sekunder berupa annual report dan sustainability report. Hasil penelitian menunjukkan kepemilikan institusional dan komite audit memiliki pengaruh terhadap tax avoidance. sedangkan dewan komisaris, kualitas audit, corporate social responsibility tidak memiliki pengaruh terhadap tax avoidance.
Pengaruh Mata Kuliah Kewirausahaan, Self Efficacy, E-Commerce, Dan Sistem Informasi Akuntansi Terhadap Minat Berwirausaha Mahasiswa Akuntansi Politeknik Negeri Padang Yuni Putri; Nurul Fauzi; Desi Handayani
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 3 No. 1 (2024): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v3i1.209

Abstract

Unemployment is one of the serious problems that is still difficult to overcome in Indonesia. Many young people are unemployed, so cultivating an entrepreneurial spirit can be an alternative to overcome limited employment and reduce the number of unemployed. This study aims to determine the influence of entrepreneurship, self-efficacy, e-commerce, and accounting information systems courses on the entrepreneurial interest of Accounting students of Padang State Polytechnic. This research is quantitative research. The sample collection technique uses purposive sampling, namely accounting students who have taken entrepreneurship and accounting information systems courses. The number of samples used was 176 samples. Data collection is carried out by distributing questionnaires through Google Forms.The data analysis technique used in this study is using hypotheses and coefficients of determination using the SPSS program version 25. The results of the study showed that e-commerce did not effect students' entrepreneurial interest, while entrepreneurship, self-efficacy, and accounting information system courses had an influence on the entrepreneurial interest of Accounting students of Padang State Polytechnic.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR, FINANCIAL TECHNOLOGY, AND OVERCONFIDENCE ON INVESTMENT DECISIONS AMONG GENERATION Z Dinda Rizkina; Desi Handayani; Firman Surya
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6376

Abstract

Effective individual investment decision-making relates to one's level of financial literacy and behavior. Generation Z, which is characterized by digital adaptability, shows varying levels of financial understanding and confidence in managing investments. Meanwhile, the development of financial technology provides easier digital access to various investment platforms. This study aims to determine the effect of financial literacy, financial behavior, financial technology, and overconfidence on investment decisions among Generation Z in Padang City. This study uses a quantitative approach. Data were collected through the distribution of questionnaires to respondents. The population in this study consists of Generation Z individuals in Padang City, with a total sample of 545 respondents obtained using random sampling techniques. The results of this study show that financial literacy has a significant effect on investment decisions. Financial behavior also significantly influences investment decisions. Financial technology is also proven to have a significant effect. Likewise, overconfidence has a significant influence on investment decisions. The study also indicates that financial literacy, financial behavior, financial technology, and overconfidence simultaneously have a significant influence on investment decisions.
Pengaruh Beban Pajak, Profitabilitas, dan Perencanaan Pajak terhadap Manajemen Laba Sari, Yesi Permata; Handayani, Desi; Djefris, Dedy
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i2.372

Abstract

Earnings management is management's effort to increase or decrease company profits by choosing accounting policies that can be used. This study aims to examine and analyze the effect of deferred tax expense, current tax expense, profitability and tax planning on earnings management. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out by purposive sampling method with total sample of 27 companies. Data is processed using the SPSS v.26 application. The results show that partially deferred tax expense has a negative effect on earnings management, current tax burden has a positive effect on earnings management, profitability has no leffect on earnings management and tax planning has a positive effect on earnings management. Simultaneously deferred tax expense, current tax burden, profitability and tax planning affect earnings management. It is hoped that this research can be used by users of financial statement in making decisions.
Pengaruh Tingkat Kesiapan Dan pemahaman Pelaku UMKM Terhadap Implementasi Laporan Keuangan Berbasis SAK EMKM Suci Rahmaddani Sadri; Sadri, Suci Rahmaddani; Gustati, Gustati; Handayani, Desi
Journal of Applied Accounting And Business Vol. 6 No. 2 (2024): JAAB - Desember 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of the level of readiness and accounting understanding of MSME actors on the implementation of financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research uses quantitative methods with a descriptive approach. Data collected through questionnaires distributed to 64 embroidery and embroidery MSMEs in North Pariaman District. The selection of this location was based on the fact that North Pariaman Subdistrict has a concentration of MSMEs in the embroidery and gold thread embroidery sectors, which are the superior products of this region. In addition, MSMEs in this region show significant economic potential, but have not fully adopted appropriate accounting standards, such as SAK EMKM. The analysis technique used is multiple linear regression. The results of this study indicate that the level of readiness and understanding of MSME actors has a significant positive effect on the implementation of SAK EMKM. Thus, the better the readiness and understanding of MSME actors, the more effective the implementation of SAK EMKM-based financial statements. This research makes an important contribution to efforts to encourage MSMEs to adopt better accounting standards to improve the transparency and accuracy of financial statements.
Co-Authors Adam, Panji Amelia Herman , Lisa Amy Fontanella Ananto, Rangga Putra Anda Dwiharyadi Annisa Istiqomah, Annisa Armel Yentifa Aulia Ramadia, Anggun Azra Ramizah Dedy Djefris Dharma, Anton Budhi Dinda Rizkina Dini Handayani, Dini Dita Maretha Rissi Eka Rosalina Eka Siskawati Elfitri Santi Endrawati Fatresia Wardani, Anggun Febri Yuliani Fera Sriyunianti Ferdawati Ferdawati Firman Surya Fitra Oliyan Gustati Gustati Gustina Gustina Harapan Tua R. F. S Harmen, Fauzi Hasim Asyari Haslina, Welsi hastuti, Weni Puji Indah Permata Devi Josephine Sudiman Jr, Syafira Ramadhea Kumari, Shalu Maulidan Firdaus Maulina, Vira May Neni Elviadmi Melisa Sundari Putri Melisa Mohammad Nabil Almunawar, Mohammad Nabil Muhammad Iqbal Nely, Meri Ulfa Ningsih, Dyah A F Ningsih, Rischa Surya Nurul Fauzi Nurulia, Syifa Pauzi, Achmad Putri, Faradilla Almeyda Rahayu, Windi Vinata Rama Datul Ilham Randy Heriyanto Reni Endang Sulastri Rini Frima Rini Susanti Sadri, Suci Rahmaddani Sain, Muhammad Husain Salsabila Samsul Rizal Sari, Yesi Permata Suci Rahmaddani Sadri Sujianto Sujianto Susanti, Delpi Syafira Ramadhea Jr Syafira Ramadhea Jr. Triana Kusumaningsih Ulkhair, Nisa Uzzahraty Andri, Diah Vegasty, Sabella Wardani, Anggun Fatresia Wulandari, Thita Yuni Putri Yustina Yustina Zulvitri Zulvitri