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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal Of Business, Finance, and Economics (JBFE) Akuntansi'45 Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Mars: Jurnal Teknik Mesin, Industri, Elektro dan Ilmu Komputer
Wahyu Helmy Dimayanti Sukiswo
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Dukungan Manajemen Puncak dan Kompleksitas Tugas Terhadap Kinerja Sistem Informasi Akuntansi pada PT. Varia Usaha Beton Shafira Fawwaz Al Farraz; Wahyu Helmy Dimayanti Sukiswo
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.364

Abstract

The purpose of this study is to examine how work complexity and support from upper management affect the functionality of accounting information systems at PT Varia Usaha Beton. PT Varia Usaha Beton staff participated in this quantitative investigation. Direct distribution of questionnaires to PT Varia Usaha Beton staff members served as the method of data collection. Multiple linear regression was used for data analysis, and PLS software was used to handle the data.The findings showed that the effectiveness of PT Varia Usaha Beton's accounting information systems is positively and significantly impacted by top management assistance. Additionally, task complexity significantly improves the efficiency of PT Varia Usaha Beton's accounting information systems.
Analisis Bibliometrik : Faktor Sanksi Perpajakan terhadap Kepatuhan Pembayaran Pajak bagi Wajib Pajak Shinta Aliyah Putri; Wahyu Helmy Dimayanti Sukiswo
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5723

Abstract

This research can be used for topic mapping and further development of research directions related to "Tax Sanction Factors on Tax Payment Compliance for Taxpayers". For the author, this research also has the potential to obtain new keywords that will be used for further research topics. This study uses a bibliometric analysis method to review 200 scientific articles on related topics. Bibliometric analysis uses scientific article data obtained from Publish or Perish in the 2019-2024 period, then processed using the help of the VOSviewer application version 1.6.17. The results obtained from this study are that the topic related to tax sanctions on tax payment compliance is an interesting topic to study. There are several specific keywords that can be continued for further research such as the influence of tax understanding, tax quality, tax payers, and effects. It is hoped that this research can contribute to ideas for further research.
Analisis Bibliometrik: Faktor yang Mempengaruhi Penggunaan E-Form Terhadap Pelaporan Surat Pemberitahuan (SPT) Tahunan Berbasis Vosviewer Masyaila Laurensa Zuhri; Wahyu Helmy Dimayanti Sukiswo
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3400

Abstract

The aim of the research is to map the development of literature discussing the use of E-Form for reporting annual notification letters (SPT). Apart from that, other authors can also get new keywords that can be developed for further research. The method used is bibliometric analysis with the VOSviewer application. Literature was obtained from Publish or Perish covering the years 2019-2024 and there were 86 articles out of 200 articles that had been sorted according to the criteria. The results obtained from the research are that the use of the e-form system is influenced by the convenience, usefulness and compliance of taxpayers in reporting taxes with notification letters (SPT) via e-SPT. New keywords that have the potential for further research are digitalization, e-system, and tax education.
Pengaruh Teknologi Informasi, Kemampuan Teknik Pengguna Terhadap Kinerja Sistem Informasi Akuntansi Pada PT. Varia Usaha Beton Axanda Bilqis Prameswari; Wahyu Helmy Dimayanti Sukiswo
Mars : Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer Vol. 2 No. 6 (2024): Desember : Mars : Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mars.v2i6.528

Abstract

The accounting information system is an evaluation of the application of the accounting information system used in a company to achieve the provision of accurate and effective accounting information in accordance with company objectives. The problem that occurs at PT Varia Usaha Beton is that the ups and downs of profit / loss are not optimal and fluctuate. This study aims to assess how information technology and user technical skills influence the performance of accounting information systems. This study uses descriptive statistical analysis and t-statistical tests, this study found that information technology has a significant and strong influence on the performance of accounting information systems with a path coefficient of 0.60 and p-value <0.1. In contrast, user technical ability shows an insignificant effect on the performance of accounting information systems with a path coefficient of 0.12 and a p-value of 0.23. Overall, information technology is proven to be a key factor in improving the performance of accounting information systems, while the influence of user technical skills requires further research. These results provide important implications for the management of PT Varia Usaha Beton to focus more on developing information technology to improve the performance of accounting information systems.
ANALISIS PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) DAN PROFITABILITAS TERHADAP RETURN SAHAM Yasmin Nur Maryam; Wahyu Helmy Dimayanti Sukiswo
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

This study aims to analyze ESG (Environmental, Social, and Governance) disclosure and profitability on stock returns in energy sector companies listed on the Indonesia Stock Exchange. The method used is a qualitative approach with literature review studies of 15 national and international indexed scientific publications from 2019 to 2024. The results show that ESG disclosures consistently have a positive impact on stock returns, as they can increase investor confidence, reduce information asymmetry, and reflect the company's commitment to sustainability. On the other hand, profitability measured through Return on Equity (ROE) has also been shown to have a significant influence on stock returns, as it reflects healthy financial performance and capital management efficiency. These two variables complement each other in increasing the attractiveness of the company in the eyes of investors. These findings underscore the importance of companies not only focusing on achieving profits, but also on transparent and accountable sustainability practices. The implications of this research are expected to contribute to investors, academics, and company management in making strong sustainability-based investment decisions and financial performance
Pengaruh Penerapan Standar Akuntansi UMKM Terhadap Kualitas Laporan Keuangan UMKM Pada UMKM Tercatat di Kecamatan Lakarsantri Marchelo Boas Permata; Wahyu Helmy Dimayanti Sukiswo
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 1 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i1.190

Abstract

The purpose of this study is to assess how the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) has improved the quality of financial statements of businesses in Lakarsantri Sub-district. Using a survey-based quantitative research methodology, information was collected from 40 MSME respondents through questionnaires. Partial Least Square (PLS) analysis was conducted on the data using WarpPLS software version 8.0. The results show that the implementation of SAK EMKM significantly improves the readability, consistency, accuracy, and conformity with accounting standards of MSME financial statements. The results suggest that the application of correct accounting principles can improve the financial transparency and accountability of MSMEs by having a favorable impact on the quality of their financial statements. This study also shows that to support MSMEs' access to financial resources and foster sustainable local economic growth, it is necessary to continue promoting the understanding and application of SAK EMKM. This study also provides strong empirical support for the importance of applying sound accounting principles to produce reliable and quality financial statements.
Analisis Penerapan Prosedur Audit Yang Disepakati Atas Kas dan Bank di Organisasi Untuk Meminimalkan Ketidakwajaran. Putri Yasmin Nabibha; Wahyu Helmy Dimayanti Sukiswo
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5057

Abstract

This study aims to determine how the application of agreed procedures for financial information on cash and bank accounts in one organization. This organization is an association consisting of entrepreneurs engaged in international trade. This organization is based in DKI Jakarta and spreads its network to East Java. The request for agreed procedure services came from the internal management of the organization who felt there were indications of impropriety in cash recording. Over the past few periods, the organization's cash has been depreciating continuously, causing a significant deficit. This raises concerns regarding the possibility of irregular financial management that is not transparent and unaccountable. Therefore, the board requested assistance from Practicing Accountants to carry out agreed audit procedures on cash and bank accounts in the receipts and disbursements section. This study aims to provide a factual picture of the condition of cash and as a form of accountability of the management to members and other interested parties. Keywords: Agreed Audit Procedures, Cash and Banks, Organization
Co-Authors Axanda Bilqis Prameswari Marchelo Boas Permata Masyaila Laurensa Zuhri Putri Yasmin Nabibha Shafira Fawwaz Al Farraz Shinta Aliyah Putri Yasmin Nur Maryam