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All Journal JURNAL AKUNTANSI Jurnal Atma Inovasia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Accounting Analysis Journal
Gunaasih, Sang Ayu Putu Piastini
Universitas Atma Jaya Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH EARNING SURPRISE POSITIF TERHADAP REAKSI PASAR Sang Ayu Putu Piastini Gunaasih
Jurnal Akuntansi Vol 4 No 1 (2015): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

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

Abstract

This study investigates empirically the effect of positive earning surprise to the market response by using event study method. The investigation is opted by referring to the previous investigation results, yet by applying market adjusted model with cross section model. Cross section model is chosen since it has a long period of observation. Hence, the result is expected to be better. Moreover, the simple regression and T-testing method are employed to validate the results. The sampling data are collected from all of the companies that are registered in Indonesia Stock Exchange (BEI). The sampling data type is secondary data type. The purposive sampling method is employed for collecting the sampling data. The result reveals that positive earning surprise is responded positively by the market. Since it can perform the good news for the market when the announcement of profitability is announced. Subsequently, the result of this investigation is expected giving a contribution to the investor for making a decision of investment in the future.Keywords: Earning surprise, Market reaction, Event study
Investigasi Ketaatan Pajak Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap Asas Keadilan, Pemahaman, dan Sosialisasi Perpajakan Gunaasih Sang Ayu Putu Piastini; Ratna Handayani Zendrato
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.17

Abstract

ABSTRACT This study investigated the tax liability of micro, small and medium enterprise (MSME) at Gunungsitoli. The tax payment liability of MSME was measured based on three factors principle justice, socialization, and understanding of tax liability. The data population was collected by questionnaire method from individual MSME at Gunungsitoli. MSME had been registered at the local cooperative agency and small and medium enterprise (MSME) at Gunungsitoli. The sample criteria of the data population were determined by the purposive sampling method. However, there was only 98 respondent that corresponded to the sample criteria and then could be calculated by the Slovin formula. The analysis was conducted by applying the multiple linear regression method. Based on the study literature, three hypothesises were developed and need to be investigated. The hypothesises were (1) tax justice positively affected the tax liability of MSME, (2) tax socialization positively affected the tax liability of MSME, (3) tax understanding positively affected the tax liability of MSME. ABSTRAK Penelitian ini menginvestigasi kewajiban pajak dari usaha mikro, kecil, dan menengah (UMKM) yang ada di Gunungsitoli. Kewajiban pajak UMKM diukur berdasarkan tiga faktor diantaranya adalah asas keadilan, sosialisasi, dan pemahaman kewajiban pajak. Data populasi dikumpulkan menggunakan metode kuesioner dari masing-masing UMKM yang ada di Gunungsitoli. Dinas koperasi dan usaha kecil menengah telah mencatat jumlah UMKM setempat. Kriteria sampel berdasarkan populasi data ditentukan melalui metode purposive sampling. Namun dari data populasi yang diperoleh, hanya 98 responden yang sesuai dengan kriteria dan untuk kemudian dihitung menggunakan rumus Slovin. Analisis dilakukan dengan menerapkan metode multiple linear regression. Berdasarkan hasil kajian pustaka, tiga hipotesis dikembangkan dan diinvestigasi. Ketiga hipotesis tersebut diantaranya adalah (1) prinsip keadilan perpajakan berdampak positif pada kewajiban UMKM, (2) sosialisasi perpajakan berdampak positif pada kewajiban UMKM, (3) pemahaman perpajakan berdampak positif pada kewajiban UMKM.
Pendampingan untuk Penyusunan Laporan Keuangan dan SPT Tahunan Yayasan Pendidikan Narayana Smriti Yogyakarta Gunaasih, Sang Ayu Putu Piastini
Jurnal Atma Inovasia Vol. 1 No. 5 (2021)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.101 KB) | DOI: 10.24002/jai.v1i5.4833

Abstract

Pengabdian masyarakat ini ditujukan untuk memberikan pendampingan untuk penyusunan laporan keuangan dan SPT tahunan badan dengan format laporan ISAK 35. Pengabdian dilaksanakan di Yayasan Pendidikan Narayana Smriti Ashram yang berlokasi di kecamatan Maguwoharjo, Sleman. Yayasan tersebut baru saja terbentuk secara hukum pada awal tahun 2020. Mitra mengalami kesulitan pada penyusunan laporan keuangan dan pelaporan SPT Tahunan karena minim pengalaman untuk pengurusan laporan dan penyusunan SPT Tahunan badan hukum non-laba. Segala kepentingan pendataan dari mitra dilakukan melalui survei  dengan metode  focus group discussion secara online. Penyusunan model laporan keuangan dibuat berdasarkan ISAK 35. Selanjutnya, pengisian SPT tahunan dilakukan secara elektronik melalui e-filling. Pelaksanaan diawali dengan pelatihan dan pendampingan dengan metode presentasi, diskusi tanya jawab, dan diakhiri penyusunan laporan keuangan dan SPT Tahunan. Hasil dari kegiatan ini menunjukkan yayasan memahami topik materi dan mampu menyelesaikan permasalahan perpajakan yang dihadapi.
Pendampingan Penyusunan Laporan Keuangan dan Penentuan Biaya Serta Promosi UPPKS Asri Sudagaran Chrisma Harjanti, MG. Fitria; Gunaasih, Sang Ayu Putu Piastini
Jurnal Atma Inovasia Vol. 3 No. 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i2.6994

Abstract

This activity service aims to increase knowledge and practice of preparing financial reports, determining costs, and promoting UPPKS Asri Sudagaran partners. UPPKS Asri Sudagaran is a micro business that sells frozen food products located at Sudagaran TR III/1038 Tegalrejo, Yogyakarta City. The service method includes mentoring and mentoring, which is divided into several stages: the planning stage, the implementation stage, process evaluation, and the preparation of financial report preparation modules. After the mentoring process, partners are expected to be able to independently prepare financial reports by existing standards so that they can determine costs based on production costs. In addition, the activities in this service are also expected to provide an in-depth understanding of online promotional media so that it can expand the market share of the frozen food products it produces.
Ahli dalam Mengelola UMKM melalui Aplikasi Point of Sales Ambarriani, Anastasia Susty; Sakti Hermawan, Bernadus Yenaldy; Gunaasih, Sang Ayu Putu Piastini
Jurnal Atma Inovasia Vol. 3 No. 5 (2023)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v3i5.7717

Abstract

The purposes of this service activity are to improve financial information through the Point of Sales application, determine costs, and promote Rosaline Bolu and Cookies Tiwul partners. Rosaline Tiwul Bolu and Cookies is a micro business that sells Tiwul-based typical Jogja souvenirs such as cakes and cookies located on Jl. L. Adisucipto No. 7, Kec. Depok, Sleman Regency. The method used in this activity is divided into several stages: planning, implementation, process evaluation, and making a point of sales preparation module. Partners are expected to be able to independently enter data into the Soda Pos point of sales application. Furthermore, it is hoped that it can assist the practice of selling on marketplaces such as Shopee to expand the market share of the cookie’s products.
Investigation Non-economics Factors to The Tax Compliance of Village Treasurer in Kulon Progo District Piastini Gunaasih, Sang Ayu Putu; Ningsih, Maria Pipit Setia
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.4740

Abstract

Purpose: This study investigated the influence of religiosity, mastery of information technology, and understanding of tax knowledge on the compliance of taxpayers in Kulon Progo district, DIY. Taxpayer compliance was about reporting and withholding when reporting taxes. Method: Three hypotheses were developed and then tested using the multiple linear regression method. The method used for data collection is the survey method. Questionnaires were distributed online using the Google Form application to 87 village treasurer taxpayer spread across 87 villages in the Kulon Progo district. Findings: The data obtained is then validated and checked for reliability. The results showed that religiosity and understanding of tax knowledge have a positive effect. In contrast, mastery of technology does not affect of village treasurer taxpayer compliance. Novelty: This study contributes in several ways. First, tax compliance in village treasurers is still very rare. Second, it is hoped that the empirical evidence from this research can provide input or consideration for regulators and tax authorities regarding how the technology can be more effective and efficient.
Co-Authors Anastasia Susty Ambarriani Harjanti, MG. Fitria Ningsih, Maria Pipit Setia Ratna Handayani Zendrato Sakti Hermawan, Bernadus Yenaldy