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All Journal AKUNTABILITAS ETIKONOMI Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Accounting Journal of Binaniaga International Journal of Social Science and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling SULUH: Jurnal Abdimas Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Journal of Community Service and Engagement COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Keuangan dan Perbankan Journal of Applied Business and Technology JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance
Sistya Rachmawati
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

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

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.
Company Size Moderates the Effect of Real Earning Management and Accrual Earning Management on Value Relevance Sistya Rachmawati
ETIKONOMI Vol 18, No 1 (2019)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.817 KB) | DOI: 10.15408/etk.v18i1.9381

Abstract

The purpose of this study is to determine the effect of real and accrual earnings management on the value relevance, proxied by predictive value, feedback value and timeliness. Furthermore, this study investigates whether the company size variable can strengthen the effect of real and accrual earning management on value relevance. Multiple regression models are used with secondary data between 2014-2016 from 61 companies, resulting in 183 observations. The results show that there are positive effects of accrual earnings management on predictive value and feedback value and adverse effect on timeliness. Meanwhile, real earnings management only has a positive effect on predictive value. On the other hand, company size only strengthens the effect of accrual earnings management on timeliness.JEL Classification: G39, M41
TAX MINIMIZATION SEBAGAI PEMODERASI PADA PENGARUH TUNNELLING INCENTIVE DAN DEBT CONVENANT TERHADAP KETETAPAN TRANSFER PRICING Sri Yulianti; Sistya Rachmawati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 2, No 2 (2019): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1499.035 KB) | DOI: 10.32493/JABI.v2i2.y2019.p165-179

Abstract

Tujuan penelitian ini untuk memberikan kebenaran pengaruh tunnelling incentive dan debt convenant terhadap transfer pricing dengan tax minimization sebagai pemoderasi. Dalam penelitian ini, tunnelling incentive diukur  melalui jumlah kepemilikan saham hak asing prosentase jumlah saham beredar, Debt convenant diukur strategi hutang dengan DER, dan tax minimization diukur melalui beban pajak dengan prosentase laba kena pajak di masing-masing perusahaan manufaktur. Penelitian  ini menggunakan sample yang didapat dari perusahaan manufaktur dengan jumlah 15 perusahaan dengan purposive sampling 60 perusahaan sejak tahun 2014-2017 yang tercatat di BEI. Perolehan data penelitian dari laporan tahunan yang tercatat di BEI sejak 2014. Pengujian pada penelitian ini menggunakan analisis regresi panel pada program eviews 8.1. Hasil dari penelitian menunjukkan bahwa tunnelling incentive berpengaruh positif signifikan terhadap strategi transfer pricing sedangkan debt convenant berpengaruh negatif tidak signifikan terhadap strategi transfer pricing. Tax minimization tidak memoderasi pengaruh antara tunnelling incentive dan debt convenant terhadap ketetapan transfer pricing dengan tax minimization sebagai pemoderasi.
Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba Risti Dwi Lestari; Sistya Rachmawati
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 2, No 2 (2018): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v2i2.18

Abstract

This study aims to analyze and find evidence of the effect of tax planning and book tax differences on earnings persistence with earnings quality as moderating variable. The data used is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesian Stock Exchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analytical method used to test the hypothesis in this study is multiple regression analysis.The results of this study indicate that the tax planning variable has a negative influence on earnings persistence. This is because tax planning is used to apply discretion policy of accounting in reducing company profit so it will reduce tax amount. Contra effect of tax planning causes low earnings persistence The company conducts tax planning to minimize the tax burden that is borne by companies that have a long-term focus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differences do not have an influence on earnings persistence, this is possible because income and costs that are adjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality does not strengthen tax planning and book tax differences toward earnings persistence.
THE EFFECT OF NUMBER OF MEETINGS OF THE BOARD OF COMMISSIONERS, INDEPENDENT COMMISSIONERS, AUDIT COMMITTEE AND OWNERSHIP STRUCTURE UPON THE EXTENT OF CSR DISCLOSURE Raphita Fauzyyah; Sistya Rachmawati
The Accounting Journal of Binaniaga Vol 3, No 02 (2018): December 2018
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.622 KB) | DOI: 10.33062/ajb.v3i2.232

Abstract

This study aims to investigate the characteristics of corporate governance that affect the level of Corporate Social Reponsibility (CSR) disclosure in the firms that have business operations in the manufacturing field in Indonesia. Characteristics of the corporate governance used in this study are the number of meetings conducted by the board directors, independent commissioners, audit committee, managerial along with foreign that have ownership, and ownership concentration. The level of work on CSR disclosure was measured by using company’s social disclosure index (or later will be referred to as CSDI) based on standard used, namely Global Reporting Initiative (or later to be discussed as GRI) which will report standard items and then disclose the items in the firm’s annual report. This study also used the levels of the firm’s board commissioners, the composition or arrangement of women in the board, public along with institution ownership, and the control variables of this study was environment performance. The populations used in this study were firms that run business in the manufacture fieldwork sector that registered in Indonesian Stock Exchange (or known as IDX) in the 2014-2017. This disquisition using the method sampling purposive, the total population was reduced to 88 annual reports of firms that run mining business to be sampled in this research. The technique of data analysis used multiple regression method to determine whether there are relationship owned by the characteristics of corporate governance with CSR disclosure. The conclusion of the disquistion showed that composition of managerial ownership does not have significant and positive influence on the extent or level of CSR. The outcomes of the investigations also show that the two control variables have a significant influence on the extent or level of CSR.Key words:  audit committee, corporate social responsibility, ownership structure, board characteristics, composition of women on board, and environment performance 
Moderating effect of profitability on intellectual capital and real earnings management Sistya Rachmawati
The Accounting Journal of Binaniaga Vol 5, No 01 (2020): June 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.01 KB) | DOI: 10.33062/ajb.v5i01.366

Abstract

This study aims to determine (1) Effect of intellectual capital, on real earnings management (2) Effect of capital employed efficiency (CEE) on real earnings management (3) Effect of structural capital efficiency (SCE) on real earnings management (4) Effect of human capital efficiency (HCE) on real earnings management (5) Profitability as a moderating variable can strengthen the effect of intellectual capital on real earnings management. Sample collection was carried out using purposive sampling and produced a sample of 80 companies during the 20152017 period which was 240 companies. The analytical tool used is multiple linear regression with the Fixed Effect method. The results of the study show that intellectual capital has a negative effect on real earnings management. Neither can profitability strengthen the effect of intellectual capital on real earnings management. Whereas the control variable which has a significant influence on real earnings management is earnings growth. Keywords: Real Earnings Management, Profitability, Intellectual Capital
Pengaruh Independensi, Kompetensi, Profesionalisme, dan Integritas Terhadap Kualitas Audit dengan Etika Auditor Sebagai Moderasi Naila Syamlan; Sistya Rachmawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i2.9186

Abstract

The objective of this research is to examine and to analyze the effect of Independence (I), Competence (K), Professionalisme (P), and Integrity (IT) towards The Quality of Audit with Auditor Ethics as Moderating Variable in the public accounting firm second thier located in DKI Jakarta. The sample was extracted using random sampling method. The research sample of 120 respondents in 6 have the public accounting firm second tier located in Jakarta. This research uses multiple regression analysis method. In this study has six variables, which consists of independent moderating and dependent variables. The independent variable: independence, competence, professionalism and integrity, while the dependent variable is the quality of its audit. The moderating variable is auditor ethics. Based on the results of this study concluded that the independence, competence, profesionalism, and integrity positive significant effect on audit quality.
DETERMINANTS OF SUSTAINABLE FINANCE IN BANKING INDUSTRY Humaira Uswatun Hasanah; Sistya Rachmawati; Etty Murwaningsari
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.5182

Abstract

This study aims to determine whether the board of directors, independent commissioners, and deposit mobilization affect sustainable finance in banks listed on the Indonesia Stock Exchange in the 2016-2020 period. The population used in this study is banking listed on the Indonesia Stock Exchange in the 2016-2020 period. A total of 45 companies were selected using the purposive sampling method and 183 selected observations with sequential data. The analysis in this study is multiple linear regression. The results of hypothesis testing in this study indicate that the board of directors has a positive effect on sustainable finance. Meanwhile, independent commissioners and deposit mobilization have a negative effect on sustainable finance. The company age, size, and stock market index as control variables in this study affect sustainable finance, while profitability has no effect.
PEMBERDAYAAN MITRA PENGELOLA SAMPAH DI JAKBAR DALAM MENENTUKAN HARGA POKOK DAN HARGA JUAL PAKAN TERNAK BERBASIS SAMPAH (FOOD LOSS AND WASTE) Muhammad Nuryatno; Cicely Delfina; Sistya Sistya Rachmawati; Triyanto Triyanto
Journal of Community Service and Engagement Vol. 2 No. 4 (2022): August 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i4.61

Abstract

Pelaku usaha mikro, kecil dan menengah (UMKM) berperan penting terhadap perkenomian disebabkan adanya kontribusi terhadap peningkatan lapangan kerja, penurunan angka kemiskinan, pengembangan industri, dan perkembangan ekspor. Selain itu, pelaku UMKM tersebut juga terlibat aktif dalam mengatasi masalah sampah. Salah satu caranya dengan mengolah sampah menjadi pakan ternak yang bernilai jual sehingga dapat menjadi salah satu aliran pendapatan para pelaku UMKM. Sebuah UMKM dibentuk dengan tujuan salah satunya adalah untuk memperoleh laba yang optimal dengan konsumsi biaya yang minimal. Untuk mencapai hal tersebut, sering kali UMKM menghadapi masalah dalam menetapkan harga jual sebuah produk. Kemampuan membeli konsumen akan menurun seiring dengan penetapan harga jual yang terlalu tinggi, namun sebaliknya pendapatan perusahaan akan menurun seiring dengan penetapan harga jual yang terlalu rendah. Penurunan pendapatan tersebut akan berdampak terhadap tingkat laba yang diperoleh dan kinerja perusahaan. Dengan demikian, perlu ditetapkan kebijakan bagi UMKM agar tidak kalah bersaing. Kebijakan tersebut antara lain adalah penetapan harga pokok produksi yang akurat untuk dapat menentukan harga jual produk yang optimal. Penetapan harga jual produk memerlukan berbagai pertimbangan yang terintegrasi, mulai dari biaya produksi, biaya operasi, dan target laba yang diinginkan perusahaan, daya beli masyarakat, harga jual pesaing, kondisi perekonomian secara umum, elastisitas harga produk dan sebagainya (Rudianto, 2013).
Pendampingan Perhitungan Harga Pokok Produksi Bagi Usaha Olahan Ikan Lele Di Kecamatan Sepatan, Tangerang Dalam Meningkatkan Efektivitas Pengelolaan Usaha Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Sistya Rachmawati
Journal of Community Service and Engagement Vol. 2 No. 4 (2022): August 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i4.126

Abstract

Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah untuk memberikan pengetahuan dan pemahaman kepada para pemilik usaha olahan lele alumni Sekolah Kewirausahaan Bina Amanah Cordova tetang perhitungan harga pokok produksi. Para pengusaha olahan lele belum memiliki pemaahaman tentang cara perhitungan harga pokok produksi yang benar. Harga pokok produksi sangat diperlukan sebagai dasar perhitungan harga jual. sehingga pengeloan usaha dapat berjalan dengan baik. Metode yang digunakan pada kegiatan pengabdian kepada masyarakat adalah pelatihan dan pendampingan yang dilakukan secara daring maupun luring yang meliputi ceramah, diskusi dan tanya jawab dan dilanjutkan dengan pendampingan perhitangan harga pokok produksi olahan ikan lele, Terdapat 6 (enam) pengusaha ikan lele yang mengikuti kegiatan ini. Pelaksanaan kegiatan PkM telah memberikan pemahaman tentang penghitungan harga pokok produksi sederhana yang diperlukan oleh para pengusaha pemula olahan ikan lele. Berdasarkan hasil pretest dan posttest terlihat adanya peningkatan pemahaman tentang jenis-jenis biaya, perhitungan harga pokok produksi, dan penentuan harga jual, dari sebesar 20,83% peserta yang paham saat pretest menjadi 100% peserta yang paham saat posttest. Berdasarkan hasil kuesioner yang diberikan kepada para peserta PkM, terlihat bahwa secara umum peserta sangat puas dengan kegiatan PkM yang telah diselenggarakan.
Co-Authors Angelica Dipaulina Augustine, Yvonne Bella Nabilla Lukita Putri Danur Dara Adelia Darmawati, Deni Diana Airawaty Diftya Rachmitha Hunafah Efendi Susana Egi Gumala Sari Eko Cahyo Mayndarto Ellyzia Sustrastanti Elni Beatrix Daun Tasik Allo Elni Beatrix Daun Tasik Allo Erie Riza Nugraha Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwarningsari Eucharistia, Happy Evlin Adelina Sinaga Fatik Rahayu Febryanti Simon Giawan Nur Fitria Grahita Iga Pramesti Happy Eucharistia Harahap, Cicely Delfina Humaira Uswatun Hasanah Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti Ismawati Haribowo Leandra Endhita Estuningsih Lembah Dewi Andini Lestari, Risti Dwi Lestari, Risti Dwi Listya Sugiyarti Maya Grace Basaria Mazzlida Mat Deli Mazzlida Mat Deli Muhammad Azzaki Muhammad Nuryatno Muhammad Nuryatno Muhammad Nuryatno Amin Muhd. Nuryatno Amin Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Naila Syamlan Nike Dewanti Wulanningrat Nugraha, Erie Riza Prastiyo Diatmono Pratiwi, Inugrah Ratia Priyono Priyono Qintharah, Yuha Nadhirah Raphita Fauzyyah Reiza Basariadi Risti Dwi Lestari Rustandi Rustandi Sofie Sofie Sri Yulianti Sustrastanti, Ellyzia Suyono Suyono Suyono Suyono Triyanto Triyanto Wan Muhammad Kudri Winda Natalia Pardede Yudi Jemiran Yuha Nadhirah Qintharah Yulia Eka Riyanti Yvonne Augustine