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All Journal Pro Bisnis Akuisisi : Jurnal Akuntansi Jurnal Bina Akuntansi Journal of Social and Policy Issues Jurnal Iqtisaduna Jurnal Akuntansi, Manajemen dan Perbankan Syariah Amkop Management Accounting Review (AMAR) Journal of Economics, Bussiness and Management Issues Journal of Management and Economics Innovation
Sari, Fangela Myas
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
Pengaruh Pengetahuan Tentang Peraturan Perpajakan Dan Tingkat Kepercayaan Sistem Pemerintahan Hukum Terhadap Kemauan Membayar Pajak Sari, Fangela Myas; Priatiningsih, Dian
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1503

Abstract

This study aims to analyze the factors that affect the willingness to pay taxes on taxpayers of individuals who perform free work in the office of KPP Pratama Batang. The variables in this study are taxpayer willingness as dependent variable, knowledge of taxation regulation level of trust to government system and law as independent variable. The population in this study were free workers registered in KPP pratama stem. The sample used in this research is as many as 30 respondents are free workers registered in KPP pratama stem. Meanwhile, to answer the hypothesis in this research is done classical assumption test and multiple linear regression. The result of the research shows that knowledge about taxation regulation, have no significant effect but Level of Trust in Government and Legal Systems have significant effect on taxpayer willingness.
Pengaruh Penerapan Akuntansi Sektor Publik dan Kualitas Aparatur Pemerintah terhadap Pencegahan Fraud Laporan Keuangan (Studi Empiris pada Kota Pekalongan) Sari, Fangela Myas; Safitri, Anni; Elshifa, Aria
Journal of Social and Policy Issues Volume 4, No 2 (2024): April - June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v4i2.331

Abstract

This study discusses how the application of public sector accounting and the quality of government officials in preventing financial reporting fraud in the Pekalongan city government and the purpose of this study is to examine how fraud prevention is influenced by organizational ethical behavior and internal control systems. BPK found a number of problems in cases of low quality financial reporting and non-compliance with statutory provisions. Methodology Approach, Design and Methodology Participants in this study consisted of OPD staff in Pekalongan City totaling 61 respondents and for the sample using Purposive sampling is a sampling technique, while direct surveys and questionnaire distribution are survey methods. Analysis with the Smart PLS Version 3.0 Application. Based on the research findings, the SAP implementation variables and the quality of government officials have a significant effect on preventing financial reporting fraud.
Pengaruh Sistem Pengendalian Internal dan Perilaku Etis terhadap Fraud Triangel Theory Sari, Fangela Myas
Probisnis Vol 17, No 1: Februari (2024)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v17i1.2877

Abstract

Tujuan dari penelitian ini untuk menguji bagaimana teori triangel fraud dipengaruhi oleh perilaku etis organisasi dan sistem pengendalian internal. BPK menemukan sejumlah permasalahan berupa ketidakpatuhan terhadap ketentuan peraturan perundang-undangan dan kelemahan Sistem Pengendalian Internal (SPI). Metode penelitian menggunakan beberapa uji seperti validitas, reliabilitas, evaluasi struktur model dan analisis pengaruh dengan menggunakan bantuan Smart PLS. Partisipan penelitian ini adalah staf koperasi Karasidenan Pekalongan yang berjumlah 47 responden. Berdasarkan temuan penelitian, variabel SPI berpengaruh signifikan terhadap fraud triangel, sedangkan variabel perilaku etis tidak mempunyai dampak nyata atau tidak berpengaruh terhadap fraud triangel.
Pengaruh Good Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia periode 2017-2021) Priatiningsih, Dian; Syafnita , Syafnita; Mardayanti, Mella; Sari, Fangela Myas; M. Trihudiyatmanto
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.524

Abstract

The purpose of this research is to analyze Good Corporate Governance and Accounting Conservatism on Tax Avoidance (A Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in the Period 2017-2021). This research aims to verify the factors that impact the level of tax avoidance. The independent factors tested in this research include independent commissioners, audit committees, institutional ownership, and accounting conservatism. The dependent variable used is tax avoidance, which is measured using the cash effective tax rate (CETR). The research subjects consist of 8 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The observation was conducted over 5 years. Purposive sampling method was used to select research samples, taking 40 samples based on specific criteria. The collected data was then analyzed using multiple linear regression model using SPSS software version 22. This research has been well designed, but the results of this research still have shortcomings and limitations so that further research is expected to use other methods such as the interview method to obtain honesty in respondents' answers, and the object can be further expanded. The results of this research indicate that independent commissioners and institutional ownership have no significant influence on tax avoidance, while audit committees and accounting conservatism have a negative influence on tax avoidance.
Analisis Faktor – Faktor Yang Mempengaruhi Penghindaran Pajak Penipuan Sari, Fangela Myas; Dewi, Siska; Rokhman, Nur
Akuisisi : Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1975

Abstract

This research aims to find out whether research examining financial pressure, education level and internal control systems can influence tax avoidance and Fraud. Previous research used quantitative research and the data still used secondary data. The advantage of this research is that this research is different from previous research because this research uses primary data. This research is different from previous research because it combines education level systems and financial pressures that can influence tax avoidance and Fraud. This research method uses primary data and is processed using the Smart PLS 3.0 data processing application
ANALISIS DETERMINAN FRAUD DALAM DISTRIBUSI BANTUAN SOSIAL: PERSPEKTIF FRAUD TRIANGLE Sari, Fangela Myas; Elshifa, Aria; Aria Mulyapradana
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.702

Abstract

The purpose of the study was to determine the effect of financial misstatement and the fraud triangle on social assistance fraud. The respondents of the study were 30 employees of the Batang Regency Social Service. Purposive sampling was used in this study. The analysis technique used convergent validity test, reliability test, discriminant test, structural model evaluation, and hypothesis testing with path coefficients. The results of the hypothesis testing analysis showed that the financial misstatement and opportunity variables did not have a significant effect on social assistance fraud at the Pekalongan Regency Social Service. The pressure and rationalization variables had a significant effect on social assistance fraud at the Batang Regency Social Service. Keywords: Financial misrepresentation, Fraud triangle, Social assistance
Revenue Cycle Effectiveness Through Internal Control Evaluation with Coso Framework Safitri, Anni; Sari, Fangela Myas
Journal of Social and Policy Issues Vol. 5 No. 1 (2025): January - March
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/jspi.v5i1.444

Abstract

Problems In a business, of course, it cannot be separated from problems. Likewise with Yuanna Catering in Mayong, there are problems in two main activities, namely catering for parties and catering for employees. This research method uses a qualitative approach using a research object in the form of a business entity, namely Yuanna Catering. method with analysis using the COSO Internal Control perspective The purpose of this study is to determine how the internal control implemented can overcome problems and risks that arise in a business entity. The purpose of this study is to increase the effectiveness of the revenue cycle at Yuanna Catering in Mayong through the design of internal control with the COSO internal control framework. The results obtained in the business entity indicate that this medium-scale agency service business still has weak internal control. The business entity understands what problems and risks exist, but has not been able to overcome the problems and risks that arise optimally. Keywords: Internal Control, COSO Framework, Revenue Cycleproblems and risks that appear to maximally.
Pengaruh Corporate Governance, Koneksi Politik Dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Faa’iqoh, Azzah; Syafnita, Syafnita; Priatiningsih, Dian; Mardayanti, Mella; Ardiyani, Komala; Fachrur, Maulidin; Milasari, Dian; Sari, Fangela Myas; Trihudiyatmanto, M.
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 5 No 2 (2025): April 2025
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jamasy.v5i2.9175

Abstract

Tujuan - Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance, koneksi politik, dan pertumbuhan penjualan terhadap agresivitas pajak pada perusahaan pertambangan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Jenis penelitian yang digunakan adalah penelitian asosiatif kausalitas, yang bertujuan untuk menguji hubungan sebab akibat antara variabel independen dan variabel dependen. Metode - Metode penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang tersedia di situs resmi BEI. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria perusahaan yang secara konsisten menyampaikan laporan keuangan selama periode penelitian dan memiliki data yang lengkap. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan software IBM SPSS 20. Hasil - Menunjukan bahwa pertumbuhan penjualan tidak berpengaruh signifikan terhadap agresivitas pajak. Tetapi hasil penelitian ini tidak sejalan dan tidak mendukung hasil penelitian yang dilakukan oleh Christina dan Wahyudi (2022) serta Cahyani dan Noviari (2023) yang menunjukan bahwa pertumbuhan penjualan berpengaruh signifikan terhadap agresivitas pajak. Implikasi – Penelitian ini diharapkan dapat memberikan kontribusi dalam upaya meningkatkan kepatuhan perpajakan dan kualitas tata kelola perusahaan di Indonesia. Orisinalitas – Fokus pada perusahaan pertambangan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2018–2022 memberikan perspektif baru yang spesifik terhadap industri dan rentang waktu tertentu.
The Influence of Independence, Professionalism, and Auditor Performance on Audit Quality: A Case Study of Public Accounting Firms in Jakarta Naibaho, Yanti Desipa; Sari, Fangela Myas; Nainggolan, Olivia Venessa Boru
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2435

Abstract

This study aims to examine and analyze the influence of auditor independence, auditor professionalism, and auditor performance on audit quality. The primary focus of this study is to determine which variables have a significant impact on audit quality within the context of Public Accounting Firms in Jakarta. This research employs a quantitative, correlational approach. Primary data were collected through a survey method using a closed questionnaire, which was distributed directly to 30 auditors working in three Public-Private Agreements (PKAs) in Jakarta. The sampling technique used was probability sampling, with a census sampling approach. Data analysis was conducted using the Partial Least Squares - Structural Equation Modeling (PLS-SEM) approach through WarpPLS software version 8.0. The results of the study indicate that the auditor professionalism variable has a positive and significant effect on audit quality. Conversely, the auditor independence and auditor performance variables do not show a significant impact on audit quality. These findings suggest that improvements in audit quality are more closely tied to the professional attitudes of auditors than to other variables. This study highlights the importance of cultivating professional values in audit practice as a crucial step in achieving optimal audit quality. The results of this study can serve as a reference for the development of auditor training policies and performance evaluation in public accounting firms.
Co-Authors Aria Mulyapradana Dewi, Siska Dian Milasari, Dian Dian Priatiningsih Elshifa, Aria Faa’iqoh, Azzah Komala Ardiyani Kusuma, Triana Hasty M. Trihudiyatmanto Mardayanti, Mella Maulidin Fachrur Naibaho, Yanti Desipa Nainggolan, Olivia Venessa Boru Nur Rokhman Safitri, Anni Setiawan, Rian Adi Sholikah, Mar’atus Syafnita , Syafnita Syafnita, Syafnita