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All Journal ETIKONOMI Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis AFRE Accounting Financial Review Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Reswara: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Widya Dharma Journal of Business Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies ISLAMIC ACCOUNTING JOURNAL Jurnal Manajemen Maranatha Jurnal Akuntansi
Rizky Windar Amelia
Universitas Widya Dharma Klaten
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Neuroscience Public Health Social Sciences

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Financial Stability, Industrial Conditions and External Pressure on Financial Statement Fraud in Manufacturing Companies Anisa Rizki Fitriastuti; Martina Khusnul Umami; Rizky Windar Amelia
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

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

Abstract

This study to examine financial stability, industrial conditions and external pressures and their effects on financial reports. Financial stability was tested using ACHANGE, industrial conditions were tested using RECEIVABLE, external pressure was tested using Debt to Asset (DTA), and fraudlent financial statments were test using EDAIT. This study uses secondary data quantitative methods. The population in this study are manufacturing companies listed on the IDX. The analysis technique used is multiple regression analysis which shows that financial stability and industrial conditions have a negative effect on financial statement fraud, while external pressure has a positive effect on financial statement fraudKeywords: Financial Statement Fraud, Financial Stability, Industrial Conditions, External Pressure
ESG and Firm Performance in Developing Countries: Evidence From ASEAN Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina; Rizky Windar Amelia; Aditya Pandu Wicaksono
ETIKONOMI Vol 22, No 1 (2023)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v22i1.25271

Abstract

Several studies primarily investigate the influence of environmental, social, and governance on firm performance in a developed country where markets have matured, and investors are aware of corporate social responsibility activities. Therefore, studies in developing countries are still rare and mixed. This study examines the effect of Environmental, Social, and Governance (ESG) information on firm performance in ASEAN developing countries. We observed companies in ASEAN developing countries (Indonesia, Malaysia, Philippines, Thailand, and Vietnam) during 2010-2020. The information on ESG score and ROA as a proxy for firm performance measures ESG. Regression test results showed that ESG has a positive effect on firm performance. We also found that three components of ESG, environmental, Social, and Governance, positively affect firm performance. Robustness test results showed that overall ESG information, environmental information, and social initiatives affect the firm’s market performance (Tobin’s Q). Research originality in this study proves that developing countries have a positive effect between ESG disclosure and company performance. ESG, in the long term, would build effective governance and increase shareholder value. The research implication is to suggest a company has ESG information due to empirical testing that ESG information enhances a firm operational and market performance.JEL Classification: G30, Q56, Q50How to Cite:Makhdalena., Zulvina, D., Zulvina, Y., Amelia, R. W., & Wicaksono, A. P. (2023). Environmental, Social, Governance, and Firm Performance in Developing Countries: Evidence from Southeast Asian. Etikonomi, 22(1), 65–78. https://doi.org/10.15408/etk.v22i1.25271.
PANDEMIC COVID-19: DAMPAK TERHADAP KEPATUHAN WAJIB PAJAK Sulistyowatie, Syska Lady; Amelia, Rizky Windar; Pratomo, Sigit Adhi
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 01 (2023): APRIL 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i01.115

Abstract

The application of the self-assessment system in Indonesia is very influential on tax revenue, this happens not because taxpayers are not willing to pay their taxes but they do not have knowledge of how to calculate, pay and report their taxes. The Covid-19 pandemic that occurred has affected the economy in Indonesia which has an impact on tax revenues in 2020. This qualitative research analyzes how the impact of the Covid-19 pandemic has on taxpayer compliance. Interviews were conducted on 27 taxpayers who had good knowledge about taxes and the remaining 8 other taxpayers had minimal tax knowledge. The results of the interviews are used as statements as research data. Keywords: Tax religiosity, Tax morale, Tax knowledge, Tax sanctions, and Tax service
KEPATUHAN WAJIB PAJAK UMKM BATIK KABUPATEN BANTUL Pratomo, Sigit Adhi; Amelia, Rizky Windar; Sulistyowatie, Syska Lady
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.197

Abstract

SMEs are businesses that can still run in the midst of a crisis. The classic problem that often arises is the low level of tax payment by SMEs. So with PP No. 23 of 2018 which took effect on July 1, 2018 where the government reduced the final tax rate for SMEs from 1% to 0.5%, it is hoped that it will be able to increase taxpayer awareness to comply with paying taxes. In this study, the factors taken are Taxation Socialization, Fiscal Services, and Implementation of the Self Assessment System. This research was conducted on batik SMEs taxpayers in Bantul Regency, the purpose of this study was to determine how much influence the level of Tax Socialization, Fiscal Services, and Implementation of the Self Assessment System on taxpayer compliance. The population is SMEs batik taxpayers in Bantul Regency. The results of the study are 1) that the results of the F test simultaneously the variables of taxation socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. 2) The results of the t test partially the three variables of tax socialization, Fiscal Services and Implementation of the Self Assessment System have a positive effect on taxpayer compliance. Keywords: SMEs, Tax Compliance, SMEs Tax.
FAKTOR-FAKTOR TERBITNYA SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) : FAKTOR-FAKTOR TERBITNYA SURAT PERMINTAAN PENJELASAN ATAS DATA DAN ATAU KETERANGAN (SP2DK) (Studi Kasus Kantor Umatun Markhumah Tax Consulting) Maulida, Yunita Ivi; Sulistyowatie, Syska Lady; Amelia, Rizky Windar
Widya Dharma Journal of Business - WIJoB Vol. 2 No. 02 (2023): OKTOBER 2023
Publisher : FAKULTAS EKONOMI DAN PSIKOLOGI UNWIDHA KLATEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54840/wijob.v2i2.199

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana konsultan pajak mengatasi permasalahan yang disebabkan oleh diterbitkannya SP2DK terhadap Wajib Pajak. Metode penelitian yang digunakan adalah deskriptif kualitatif. Populasi dalam penelitian ini adalah 260 pajak wajib yang memperoleh SP2DK dan melakukan konsultasi perpajakan Kantor Konsultan Pajak Umatun Markhumah Tax Consulting pada tahun 2017-2021. Sampel dalam penelitian ini adalah 166 pajak wajib yang memperoleh SP2DK karena memiliki kriteria tertentu yang melakukan konsultasi perpajakan Kantor Konsultan Pajak Umatun Markhumah Tax Consulting pada tahun 2017-2021. Hasil penelitian diketahui faktor yang menjadi penyebab terbitnya SP2DK adalah Wajib Pajak yang lalai 9 perubahan harta setiap tahun pada saat pelaporan SPT Tahunan dan adanya kecocokan antara SPT Tahunan dengan SPT Masa PPN yang dilaporkan karena terdapat omset yang belum dilaporkan.
Penatausahaan Arus Kas Pada BUMDes Socokangsi Klaten Rachmadani, Wulan Suci; Kabib, Nur; Amelia, Rizky Windar; Widodo, Widodo
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 4 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i4.4471

Abstract

Keberadaan BUMDes diharapkan dapat meningkatkan taraf hidup masyarakat desa sekitar. Oleh karena itu, perlu dilakukan manajemen yang baik dalam pengelolaan keuangannya. Namun pelaksanaan pengelolaan keuangan tersebut merupakan hal yang sulit bagi BUMDes karena keterbatasan pengetahuan mengenai akuntansi, rumitnya proses akuntansi, dan anggapan bahwa laporan keuangan bukanlah hal yang penting bagi BUMDes. Berbagai macam keterbatasan lain yang dihadapi BUMDes adalah latar belakang pendidikan yang tidak paham akuntansi atau tata buku, kurang disiplin dalam melaksanakan pembukuan akuntansi, serta tidak adanya dana yang cukup untuk mempekerjakan akuntan atau membeli software akuntansi untuk mempermudah pelaksanaan pembukuan akuntansi. Kesulitan ini juga dirasakan oleh para pengurus BUMDes Socokangsi. Oleh sebab itu, pengabdi menawarkan pelatihan pembuatan laporan keuangan khususnya pada arus kas untuk pertanggungjawaban keuangan BUMDes. Setelah kegiatan selesai dilaksanakan, para peserta pengelola usaha BUMDes Socokangsi, Klaten diharapkan memiliki kemampuan menyusun laporan dan pengelolaan keuangan usahanya. Pengurus BUMDes Socokangsi, Klaten juga dapat menyusun laporan keuangan secara baik dan benar serta dapat dipertanggungjawabkan. Pengabdi juga membuat jurnal tentang pengelolaan keuangan pada BUMDes Socokangsi, Klaten.
Analisis Theory of Planned Behavior Terhadap Niat Berwirausaha Mahasiswa Universitas Widya Dharma Klaten Rizky Windar Amelia; Syska Lady Sulistyowatie
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.3997

Abstract

This study aims to examine the variables in the theory of planned behavior on the entrepreneurial intention of Widya Dharma University students, Klaten. These variables include behavioral attitudes, subjective norms, and perceptions of behavioral control. The independent and dependent variables used in this research adopted the model of Mwiya et al. (2017). With a total of 90 respondents coming from students who have taken Entrepreneurship courses at Widya Dharma University Klaten as the sample of this study. Based on the results of data analysis using Multiple Regression with SPSS 20.0, it shows that subjective norm variables and perceived behavioral control can influence students' entrepreneurial intentions. Keywords: Behavioral Attitudes, Subjective Norms, Perceived Behavioral Control, and Entrepreneurial Intention
How is using of the Indonesian Banking Environmental Disclosure with GRI? Amelia, Rizky Windar; Wicaksana, Aditya Pandu; Zulvina, Desi; Sulistyowatie, Syska Lady
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 2 (2021): September 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i2.4355

Abstract

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking
Analisis Penyebab Ketidakpatuhan Pajak Kendaraan Bermotor di Kabupaten Klaten Cahyono, Widi; Amelia, Rizky Windar; Christanti, Paramita Lea
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2765

Abstract

Pertumbuhan kendaraan bermotor di Indonesia meningkatkan potensi penerimaan untuk Pajak Kendaraan Bermotor (PKB) sebagai sumber Pendapatan Asli Daerah (PAD). Namun, di Kabupaten Klaten masih terjadi ketidakpatuhan wajib pajak yang ditunjukkan dengan meningkatnya tunggakan PKB. Riset ini bertujuan menganalisis faktor penyebab ketidakpatuhan wajib pajak kendaraan bermotor. Penelitian menggunakan metode deskriptif kuantitatif dengan sampel 100 wajib pajak yang dipilih melalui teknik convenience sampling. Instrumen penelitian berupa kuisioner dengan indikator self assessment system, tingkat pendidikan, tingkat pendapatan, sanksi, dan pengetahuan tentang pajak. Data dianalisis menggunakan statistik deskriptif untuk menggambarkan ketidakpatuhan wajib pajak. Hasil penelitian menunjukkan tingkat ketidakpatuhan pajak di Kabupaten Klaten masih cukup tinggi. Faktor dominan memengaruhi ketidakpatuhan pajak adalah rendahnya pengetahuan tentang pajak, kelemahan dalam penerapan self assessment system, serta persepsi bahwa sanksi belum efektif menimbulkan efek jera. Selain itu, tingkat pendidikan dan pendapatan juga memengaruhi perbedaan kesadaran wajib pajak. Peningkatan kepatuhan dapat dicapai melalui edukasi perpajakan yang lebih intensif, penyempurnaan self assessment system, penguatan sanksi yang efektif, serta perluasan akses informasi perpajakan yang mudah dipahami masyarakat. Kebaruan penelitian ini terletak pada fokus kajian di Kabupaten Klaten dengan pendekatan deskriptif kuantitatif.
PELATIHAN PENGISIAN SPT TAHUNAN PPH DI SMAN 3 BOYOLALI: UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK Sulistyowatie, Syska Lady; Amelia, Rizky Windar; Pratomo, Sigit Adhi; Trisilo, Rismanto Gatot
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1926

Abstract

Pajak digunakan untuk membiayai anggaran belanja Negara. Pajak mempunyai peran penting dalam membangun kesejahteraan masyarakat, tanpa pajak Negara akan kesulitan dalam pembiayaan Negara. Mengingat betapa pentingnya pajak, pemerintah berusaha semaksimal mungkin untuk menghimbau wajib pajak melaksanakan kewajiban pajaknya. Salah satu pendapatan pajak terbesar berasal dari pajak penghasilan yang diakumulasi selama satu tahun untuk dilaporkan. Masalah yang sering timbul pada wajib pajak adalah ketidakpatuhan untuk melaporkan dan membayar pajak. Selama ini wajib pajak bukannya tidak mau melaporkan pajaknya, melainkan karena kurangnya pengetahuan mengenai pelaporan pajak. Pelaporan wajib pajak dinilai sangat rumit, apalagi dengan sistem online. Kendala yang lain adalah banyak wajib pajak yang lupa password akun dan EFIN. Tujuan Pengabdian Kepada Masyarakat di SMAN 3 Boyolali adalah membantu wajib pajak untuk melaporkan pajaknya, khususnya PPh melalui pelaporan SPT Tahunan PPh. Pengabdian Kepada Masyarakat ini dilakukan dengan metode learning by doing yaitu dengan praktek langsung secara online pengisian SPT Tahunan PPh menggunakan e-filing. Berdasarkan Pengabdian Kepada Masyarakat yang telah kami laksanakan, para wajib pajak sangat antusias melaporkan pajaknya. Adanya Pengabdian Kepada Masyarakat ini diharapkan dapat menyalurkan pengetahuan pajak terhadap wajib pajak sehingga dapat membantu wajib pajak lainnya dalam melaporkan pajaknya. Kedepan diharapkan wajib pajak menjadi taat pajak
Co-Authors Abidah Dwi Rahmi Satiti, Abidah Dwi Rahmi Aditya Pandu Wicaksono Agung Nugroho Jati Agung Nur Probohudono Anis Marjukah Anisa Rizki Fitriastuti ARDI, LIA EVIANA Cahaya Nugrahani Cahaya Nugrahani Cahyono, Widi Desi Zulvina Djoko Suhardjanto Francisca Sestri Goestjahjanti Jamal Wiwoho Kabib, Nur Kuncoro Diharjo Makhdalena Makhdalena Martina Khusnul Umami Maulida, Yunita Ivi Mubarakah, Umi Malikhatul Paramita Lea Christanti Pratomo, Sigit Adhi Rachmadani, Wulan Suci Rahmawati Rismanto Gatot Trisilo Rismawati, Artias Rum Handayani Sarwono Nursito Setyaningtyas Honggowati Sigit Adhi Pratomo Siti Nurlaela Susyanti . Syska Lady Sulistyowatie Trisilo, Rismanto Gatot Wicaksana, Aditya Pandu Widodo Widodo Yani Zulvina Zulvina, Desi