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All Journal Ekonomi Bisnis Accounting Jurnal Manajemen & Keuangan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset Akuntansi Kontemporer Ilomata International Journal of Management IJORER : International Journal of Recent Educational Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Kepada Masyarakat Darma Saskara Journal of Innovative and Creativity Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Emmy Indrayani
Economic Faculty, Gunadarma University
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Fraud Triangle Analysis Detects Fraudulent Financial Statements Using A Fraud Score Model from BUMN Bank 2012-2022 Adha, Almandio; Indrayani, Emmy
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1101

Abstract

This study delves into anti-fraud measures within Indonesia's banking sector, specifically focusing on four state-owned banks (BUMN). Against a backdrop of financial challenges faced by entities like Krakatau Steel and Jiwasraya, the government and Financial Services Authority (OJK) introduced internal controls to rebuild public trust. However, concerns arise with the establishment of BUMN holding companies, consolidating top executives. Public trust significantly influences BUMN performance, leading to reinforced banking regulations by OJK. This research employs SPSS Version 25 to scrutinize the impact of pressure, opportunity, and rationalization on financial statement fraud in state-owned banks from 2012 to 2022. The study's noteworthy findings reveal that financial stability, external pressure, financial targets, and rationalization do not effectively detect financial statement fraud, while the nature of the industry and ineffective monitoring demonstrate the potential to identify such fraud. These insights contribute to a comprehensive understanding and improved prevention and management strategies for financial statement fraud in Indonesia's state-owned banking sector, emphasizing the influence of the fraud triangle.
Pelatihan Perhitungan PPh 21 Menggunakan Tarif Efektif Rata-rata (TER) Berdasarkan PP 58/2023 dan PMK 168/2023 Avira, Silvia; Armein, Early; Dwiastutiningsih, Rini; Khotimah, Nurul; Renny, Renny; Usman, Susanti; Khadijah, Eva; Ardiansyah, Irfan; Utomo, Ely Sapto; Indrayani, Emmy; Noversyah, Noversyah; Perdana, Endika; Pratiwi, Erny
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1064

Abstract

Pemerintah telah mengundangkan peraturan terbaru terkait dengan Pemotongan Pajak atas Penghasilan sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Orang Pribadi melalui Peraturan Pemerintah Nomor 58 Tahun 2023 dan Peraturan Menteri Keuangan Nomor 168 Tahun 2023. Kehadiran regulasi yang mulai berlaku 1 Januari 2024 ini dilatar belakangi oleh beberapa alasan, antara lain memberikan kemudahan dan kesederhanaan bagi Wajib Pajak dalam menghitung pemotongan PPh Pasal 21 di setiap Masa Pajak, meningkatkan kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya dan memberikan kemudahan dalam membangun sistem administrasi perpajakan yang mampu melakukan validasi atas perhitungan Wajib Pajak, sehingga diharapkan terwujud proses bisnis yang efektif, efisien, dan akuntabel. Kegiatan ini berlangsung di SMK Yadika 13 Tambun. Metode yang digunaan adalah dengan persentasi materi, tanya jawab dan diskusi mengenai peraturan terkait PPh 21 dengan seluruh peserta. Setelah pelaksaan ini berakhir, siswa jurusan akuntansi yang mengikuti pelaksanaan pelatihan ini mendapatkan tambahan pengetahuan terbaru terkait pajak penghasilan, dan para siswa bisa menghitung pajak penghasilan pasal 21 dengan tarif Pemotongan PPh Pasal 21 Progresif & TER sesuai ketentuan terbaru dari pemerintah.
Corporate Value: Are Investors Evaluating Environmental Performance and Eco-Efficiency Alongside Profitability? Caecilia Widi Pratiwi; Mochamad Ilham Fauzi; Emmy Indrayani
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol 1, No 2 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2024.v1i2.13049

Abstract

Corporate value refers to the evaluation investors place on a company's success and performance, which is reflected in its stock market price. This study seeks to analyze the impact of Environmental Performance, Profitability, and Eco-Efficiency on Corporate Value. The independent variables include environmental performance, measured by adherence to standards, profitability assessed through return on assets, and eco-efficiency represented by ISO-14001 certifications. The research utilizes secondary data from the annual financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. A purposive sampling technique was employed based on specific criteria, resulting in a sample of 10 companies. Data analysis was conducted using multiple linear regression analysis with SPSS version 25. The findings indicate that Environmental Performance and Eco-Efficiency do not significantly affect Corporate Value, whereas profitability does have an impact.
Pelatihan Penyusunan Laporan Keuangan Perusahaan Jasa Bagi Siswa Akuntansi SMK Yadika 13 Tambun Bekasi Avira, Silvia; Ningsih, Rini Dwi Astuti; Khadijah, Eva; Armein, Early; Khotimah, Nurul; Renny, Renny; Usman, Susanti; Pratiwi, Erny; Indrayani, Emmy; Noversyah, Noversyah
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 5 (2025): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i5.2691

Abstract

Penyusunan laporan keuangan merupakan salah satu kompetensi utama yang harus dikuasai oleh siswa SMK jurusan akuntansi, khususnya dalam konteks perusahaan jasa. Laporan keuangan memiliki peran penting dalam menggambarkan kondisi keuangan suatu entitas dan pengajaran  materi  terkait  penyusunan laporan keuangan di SMK Yadika 13 Tambun bertujuan untuk meningkatkan pemahaman dan keterampilan dibidang ini. Keputusan memilih SMK Yadika 13 Tambun sebagai tempat kegiatan abdimas didasarkan pada keinginan untuk melibatkan sekolah-sekolah dalam upaya pengembangan kompetensi dibidang akuntansi. Kegiatan abdimas pengajaran ini untuk memberikan pengalaman mendalam tentang penyusunan laporan keuangan. Pengajaran yang efektif dalam penyusunan laporan keuangan perusahaan jasa sangat penting untuk meningkatkan pemahaman dan keterampilan siswa. Materi ini meliputi pembuatan laporan laba rugi, neraca, laporan perubahan ekuitas, dan laporan arus kas, yang harus disajikan sesuai dengan standar akuntansi yang berlaku. Manfaatnya mencakup peningkatan keterampilan peserta dalam menganalisis dan menyajikan informasi keuangan, serta memperkuat praktik pengelolaan keuangan yang efisien. Metode pelatihan melibatkan penyampaian teori, studi kasus, dan pelatihan praktis dalam menyusun laporan keuangan. Pelatihan di ikuti oleh 24 peserta yang berperan aktif serta interaksi antara peserta dan fasilitator meningkatkan pemahaman konsep dan aplikasi praktis. Hasilnya mencakup peningkatan keterampilan peserta dalam menyusun laporan keuangan yang akurat dan relevan.
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN PERBANKKAN PADA INDEX LQ45 Pahlevi, Girvin Olaf; Indrayani, Emmy; Permanasari, Astried
Jurnal Ilmiah Ekonomi Bisnis Vol 30, No 2 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2025.v30i2.13041

Abstract

Tujuan dari penelitian ini yaitu untuk melihat bagaimana Return on Asset (ROA), Current Ratio (CR), ukuran perusahaan, dan Debt to Equity Ratio (DER) berdampak pada kebijakan dividen perusahaan perbankan yang terdaftar di Indeks LQ45 tahun 2019-2023. Penelitian ini menggunakan metode dokumentasi data sekunder dengan purposive sampling, sampelnya terdiri dari lima perusahaan. Data diolah menggunakan teknik analisis meliputi analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji simultan, uji parsial serta uji koefisien determinasi. Hasil studi mengindikasikan yang berpengaruh dan dominan pada kebijakan dviden hanya variabel ukuran perusahaan, meskipun ROA, CR, DER, dan ukuran perusahaan berpengaruh secara bersamaan.
Korelasi Kepemimpinan Dan Kedisiplinan Terhadap Kinerja Guru Dengan Motivasi Sebagai Variabel Intervening Rosmawati; Indrayani, Emmy
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 9 No 1 (2024): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v9i1.20146

Abstract

Research aim: The research aimed to explore the influence of leadership and discipline on teacher performance, with motivation serving as an intervening variable. Methode: Employing a descriptive quantitative approach, path analysis using Smart Partial Least Square (PLS) software version 3.0 was utilized Finding: The findings indicate that motivation and effective leadership also positively impact teacher performance. However, the direct influence of discipline on teacher motivation and performance appears less significant, highlighting the intricate nature of motivational factors in educational settings. Theoretical contribution/Originality: The study offers insights into the nuanced dynamics of these factors and their implications for educational practices, thereby enriching theoretical frameworks in the field. Practitioner/Policy implication: These findings have practical implications for school administrators and policymakers regarding the importance of fostering a supportive and motivating work environment for teachers through effective leadership practices. Additionally, it emphasizes the need for holistic management strategies and addressing factors beyond disciplinary action to improve overall teacher performance. Research limitation: Discrepancies in respondent understanding during questionnaire completion may have influenced the accuracy of the data collected.
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN PERBANKKAN PADA INDEX LQ45 Pahlevi, Girvin Olaf; Indrayani, Emmy; Permanasari, Astried
Jurnal Ilmiah Ekonomi Bisnis Vol. 30 No. 2 (2025)
Publisher : Universitas Gunadarma

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

Abstract

Tujuan dari penelitian ini yaitu untuk melihat bagaimana Return on Asset (ROA), Current Ratio (CR), ukuran perusahaan, dan Debt to Equity Ratio (DER) berdampak pada kebijakan dividen perusahaan perbankan yang terdaftar di Indeks LQ45 tahun 2019-2023. Penelitian ini menggunakan metode dokumentasi data sekunder dengan purposive sampling, sampelnya terdiri dari lima perusahaan. Data diolah menggunakan teknik analisis meliputi analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji simultan, uji parsial serta uji koefisien determinasi. Hasil studi mengindikasikan yang berpengaruh dan dominan pada kebijakan dviden hanya variabel ukuran perusahaan, meskipun ROA, CR, DER, dan ukuran perusahaan berpengaruh secara bersamaan.
The Determinant of Tax Awareness in Higher Education and its Impact on Compliance Ikhwanudin, Ikhwanudin; Hermana, Budi; Indrayani, Emmy
IJORER : International Journal of Recent Educational Research Vol. 7 No. 1 (2026): January
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v7i1.1379

Abstract

Objective: This study aims to analyze the elements affecting the compliance of individual taxpayers in Indonesia. This study will focus on the role of taxpayer awareness and tax center activities in affecting compliance. Method: In this research, the author intends to examine the variables in question, in which a quantitative approach will be used. In this case, the author used a structured questionnaire to collect the primary data, which was distributed to 285 respondents who were selected using the purposive sampling method. This research is based on a taxonomy of three exogenous variables: tax knowledge, ease of administration, and law enforcement, which is in turn is impacted by a mediating variable, taxpayer awareness, a moderating variable of tax center activity, and an endogenous variable of taxpayer compliance. The data collected will be processed using descriptive statistics and analyzed using Structural Equation Modeling (SEM-PLS). Results: Law enforcement, tax knowledge, and ease of administration increases taxpayer awareness and compliance. It has been shown that taxpayer awareness mediates the relationship between these three variables and compliance. Tax center activities moderate the relationship between tax knowledge and awareness, but do not moderate the relationship of ease of administration and law enforcement on tax awareness. Novelty: This research is innovative because it incorporates tax center activity both as a moderating variable and taxpayer awareness as a mediating variable within a single structural model. More specifically, this study aids in the empirical understanding of the tax center’s limitations, which seem to be more effective in reinforcing the educative (knowledge) dimension rather than the administrative/law enforcement dimension.
Pengaruh Penanaman Modal dalam Negeri dan Inflasi terhadap Indeks Pembangunan Manusia dengan Produk Domestik Bruto sebagai Variabel Intervening Periode 2015–2024 Nurul Azka Albanjari; Emmy Indrayani
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7641

Abstract

Sustainable economic development is not solely reflected by economic growth but also by improvements in human development outcomes. This study aims to examine the effect of Domestic Investment (Penanaman Modal Dalam Negeri/PMDN) and inflation on the Human Development Index (HDI), with Gross Domestic Product (GDP) serving as an intervening variable in Indonesia during the period 2015–2024. This research employs a quantitative approach using annual time-series secondary data, analyzed through multiple linear regression and Sobel mediation tests. The results indicate that domestic investment has a significant effect on GDP, while inflation does not significantly affect GDP. Furthermore, GDP is found to have a significant effect on HDI, whereas domestic investment and inflation do not have a direct significant effect on HDI. The mediation analysis reveals that GDP significantly mediates the relationship between domestic investment and HDI, but does not mediate the effect of inflation on HDI. These findings suggest that improvements in human development in Indonesia are more effectively achieved through strengthening domestic investment that promotes sustainable economic growth.
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN PERBANKKAN PADA INDEX LQ45 Girvin Olaf Pahlevi; Emmy Indrayani; Astried Permanasari
Jurnal Ilmiah Ekonomi Bisnis Vol. 30 No. 2 (2025)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2025.v30i2.13041

Abstract

Tujuan dari penelitian ini yaitu untuk melihat bagaimana Return on Asset (ROA), Current Ratio (CR), ukuran perusahaan, dan Debt to Equity Ratio (DER) berdampak pada kebijakan dividen perusahaan perbankan yang terdaftar di Indeks LQ45 tahun 2019-2023. Penelitian ini menggunakan metode dokumentasi data sekunder dengan purposive sampling, sampelnya terdiri dari lima perusahaan. Data diolah menggunakan teknik analisis meliputi analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda, uji simultan, uji parsial serta uji koefisien determinasi. Hasil studi mengindikasikan yang berpengaruh dan dominan pada kebijakan dviden hanya variabel ukuran perusahaan, meskipun ROA, CR, DER, dan ukuran perusahaan berpengaruh secara bersamaan.
Co-Authors Adha, Almandio Adilah Layung Santini ANISAH Anisah Anisah Armein, Early Astried Permanasari Avira, Silvia Ayu Ningtiyas Budi Hermana Caecilia Widi Pratiwi Didin Mukodim Euphrasia Suzy Suhendra Girvin Olaf Pahlevi Ikhwanudin Ikhwanudin Inneke Agustina Inneke Agustina Irfan Ardiansyah Ken Dessa Paramita Khadijah, Eva Lasminisih Lasminisih Mariati Mariati Mochamad Ilham Fauzi Ningsih, Rini Dwi Astuti Noversyah Noversyah, Noversyah Nurul Azka Albanjari nurul khotimah Pahlevi, Girvin Olaf Perdana, Endika Permanasari, Astried Pratiwi, Erny Renny Renny Rini Dwiastutiningsih Rosmawati Usman, Susanti Utomo, Ely Sapto