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All Journal Jurnal Ilmiah Wahana Akuntansi Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Akuntansi, Perpajakan dan Auditing
Puspita, Reni Suwandi Ade
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Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Peran Manajemen Risiko dalam Perpajakan: Perspektif dari Studi Literatur Ade Puspita, Reni Suwandi; Wahono, Puji; Pahala, Indra
Jurnal Ilmiah Wahana Akuntansi Vol. 19 No. 1 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.017

Abstract

This research aims to explore the role of risk management in the tax context through in-depth literature study analysis. In an increasingly complex and dynamic tax environment, risk management plays an important role in identifying, analyzing and managing risks related to tax compliance and fiscal management. Through a review of various literature, this research presents the main approaches in tax risk management, including risk identification techniques, risk assessment, and mitigation strategies implemented by tax authorities and taxpayers. Research findings show that tax risk management is not only important for mitigating potential financial losses and maintaining the law, but also for improving the efficiency of tax administration and optimizing tax strategies. In addition, this research reveals various challenges faced in implementing risk management and provides recommendations for further research which includes empirical studies and international comparisons to deepen understanding of best practices in risk management taxation. The conclusion of this research emphasizes the need for a more comprehensive integrated risk management strategy to increase the effectiveness of the tax system.
). Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, Dan Financial Technology Terhadap Kinerja UMKM Ade Puspita, Reni Suwandi; Gurendrawati, Etty; Ulupui, I Gusti Ketut Agung
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.04

Abstract

This quantitative research aims to determine how the ability to compile financial statements, financial literacy, and financial technology affects MSMEs. The main data for this study came from questionnaires, research instruments. MSME owners who live in Matraman District and are registered with the East Jakarta Small and Medium Enterprises Cooperative Trade Industry Office (Sudin PPKUKM) are the subjects of this study. This study gathered 59 MSMEs using the Roscoe method. To analyze the data, multiple linear analysis was carried out using the SPSS program version 26, and from the results of the analysis it can be concluded that the variable ability to compile reports does not affect the performance of MSMEs, financial literacy does not affect the performance of MSMEs, and financial technology does not affect the performance of MSMEs.
Building Academic Integrity: The Influence of Self-Efficacy, Ethical Environment, and Machiavellian Traits on Whistleblowing Intention of Accounting Students in Greater Jakarta Puspita, Reni Suwandi Ade
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.629

Abstract

This study aims to examine the influence of ethical environment, Machiavellianism, self-efficacy, and whistleblowing intention in the context of academic fraud among accounting students in Greater Jakarta (Jabodetabek). The method used a quantitative approach, with questionnaires distributed to 471 respondents selected using the Roscoe sampling method. The theory used is the Theory of Planned Behavior. Data analysis was conducted using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results showed that all variables of self-efficacy, Machiavellianism, and ethical environment positively influenced whistleblowing intention. These findings suggest that high self-efficacy and a strong ethical environment can encourage them to report academic fraud. This study contributes to the development of ethical policies and practices in educational institutions.
Co-Authors Etty Gurendrawati, Etty I Gusti Ketut Agung Ulupui Indra Pahala Wahono, Puji