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All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Menulis: Jurnal Penelitian Nusantara
Avita Anggraeni
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences Other

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Penerapan Resilience Finance dan Resistnance Finance Terhadap Laporan Keuangan Yang Menekankan Pada Kemampuan PT Paninvest Tbk Untuk Bertahan dan Pulih Nurul Laily; Avita Anggraeni; Rista Intan Pertama Sari; Maria Yovita R.Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i3.1513

Abstract

This research data is obtained from the web based on the financial statements of PT Paninvest Tbk to determine the effect between financial resilience and financial resistance by analyzing financial statement data that occurred in 2022. We (researchers) use quantitative data in this study, namely by analyzing the report data we get so that we as researchers can present PT Paninvest Tbk's financial statements in a journal entitled "the application of resilience finance and resistance finance to financial statements that emphasize the ability of pt paninvest tbk to survive and recover".
Pengetahuan Pajak Mempengaruhi E-Faktur, Informasi Pajak, dan Kewajiban Pajak Avita Anggraeni; Wulan Nur Maulida; Irda Agustin Kustiwi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2684

Abstract

Taxes are money we should give to governments, and use them to make important decisions and plans. Better technology has made paying taxes easier by using computers instead of paper. Taxpayer awareness is when people understand and agree to pay taxes honestly. Some researchers are trying to determine whether using computers to pay taxes and providing information about taxes will help people understand and pay taxes better. They asked people in the survey for more information. To see the data they collected, they used a special computer program called SPSS. The individuals they study are those who have to pay taxes. Those they study must pay taxes. Studies show that using computers and providing information about taxes can help people pay taxes, but just because people know about taxes doesn't mean they will pay them right away.
Risiko Kecurangan (Fraud) Pada Industri Travel Ibadah Di Indonesia: Analisis Kasus Penipuan PT Madina Berkah Wisata Avita Anggraeni; Sukma Asri; Rheinata Audreyna Missel; Tries Ellia Sandari
Menulis: Jurnal Penelitian Nusantara Vol. 1 No. 12 (2025): Menulis - Desember
Publisher : PT. Padang Tekno Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/menulis.v1i12.842

Abstract

Industri travel ibadah umrah dan haji memiliki risiko kecurangan (fraud) yang tinggi karena pengelolaan dana jamaah dalam jumlah besar dengan sistem pembayaran sebelum keberangkatan. Penelitian ini bertujuan menganalisis risiko fraud pada industri travel ibadah melalui studi kasus PT Madina Berkah Wisata (MBW) dengan menggunakan Fraud Triangle Theory. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan studi kasus dan data sekunder dari media, dokumen Kementerian Agama, publikasi ACFE, serta literatur akademik. Hasil penelitian menunjukkan bahwa faktor kesempatan (opportunity) akibat lemahnya pengendalian internal menjadi penyebab utama terjadinya fraud, ditandai dengan tidak adanya pemisahan dana, minimnya transparansi laporan keuangan, dan ketiadaan audit internal. Faktor tekanan dan rasionalisasi turut memperkuat terjadinya kecurangan. Penelitian ini menegaskan pentingnya penguatan pengendalian internal sebagai upaya pencegahan fraud pada industri travel ibadah di Indonesia.
Co-Authors Kustiwi, Irda Agustin Maria Yovita R.Pandin Nurul Laily Rheinata Audreyna Missel Rista Intan Pertama Sari Sukma Asri Tries Ellia Sandari Wulan Nur Maulida