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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Indonesia Sosial Sains
Mustika, Yana
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Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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The Effect of Income Tax on Public Welfare in North Tugu Nuramelia, Lia; Supraptiningsih, Joelianti Dwi; Mustika, Yana
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7346

Abstract

This research examines the effect of income tax on public welfare in Tugu Utara Village, Koja District, North Jakarta. The main objective of the research is to analyze income tax on the welfare of residents in the region. This research applies a quantitative descriptive approach, collecting data through surveys and direct dialogue. Samples were selected by randomly purposive sampling, involving 47 respondents in Tugu Utara, North Jakarta. Data analysis uses a simple linear regression model. Research findings indicate the influence of income tax on public welfare in Tugu Utara, North Jalarta, North Jakarta. It is hoped that this research can become a valuable reference for subsequent studies.
Peran Komitmen Organisasi Memediasi Kompetensi dan Skeptisisme Profesional Terhadap Efektivitas Audit Investigasi Mustika, Yana; Yanti, Harti Budi
Jurnal Indonesia Sosial Sains Vol. 3 No. 10 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i10.723

Abstract

his study was conducted to examine and explain the effect of professional competence and skepticism on the effectiveness of investigative audits with organizational commitment as a mediating variable. The population in this study is the investigative auditor at the Auditor Utama of Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). The sample in this study amounted to 59 investigative auditors. Collecting data using a questionnaire with a Likert scale. Data analysis used the Partial Least Square (PLS) method with an explanatory approach and WarpPLS 7.0 as an analytical tool. The results of this study indicate that professional competence and skepticism have a positive effect on the effectiveness of investigative audits. Meanwhile, organizational commitment can mediate the effect of competence and skepticism on the effectiveness of investigative audits.
NETNOGRAFI DALAM AKUNTANSI FORENSIK: MENYELIDIKI KECURANGAN KORPORAT DAN KORUPSI SEKTOR PUBLIK Mustika, Yana; Leatemia, Senda Yunita; Octavianus, Andi; Sinulingga, Natalius
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 16 No 2 (2026): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v16i2.68136

Abstract

Purpose - This article develops a framework for incorporating netnography into forensic accounting when public online discussion contains potentially relevant information about fraud and corruption. It addresses the practical problem of converting culturally situated claims into proportionate, verifiable investigative questions. Method - A critical narrative review is combined with bounded analysis of official documents on Rafael Alun Trisambodo and the PT Timah proceedings involving Harvey Moeis. The source set comprises 24 scholarly, contextual, case, and guidance sources. The analysis distinguishes documented observations, interpretive inferences, and proposed procedures; no primary social media netnography was conducted. Findings - Research suggests social media discussions about finance can generate leads, but circulation does not establish credibility. Indonesian official records highlight asset-declaration checks and the need to distinguish judicial stages and monetary categories. Four dimensions follow: lifestyle–wealth incongruity, informal disclosure, institutional trust, and narrative convergence. Each requires documentary verification and consideration of alternative explanations. Implications - The framework sets out source evaluation, escalation decisions, a Digital Discourse Lead Register, and organizational responsibilities. Proposed measures cover corroboration, useful leads, analyst time, and harmful escalation; effectiveness remains untested. Originality - It links contextual interpretation to forensic verification and positions netnography alongside OSINT, computational analysis, and digital forensics.
Co-Authors Nuramelia, Lia Octavianus, Andi Senda Yunita Leatemia Sinulingga, Natalius Supraptiningsih, Joelianti Dwi Yanti, Harti Budi