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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) YUME : Journal of Management BENING Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi Syariah (JAkSya)
Kartika, Elvirha Dwi
Sekolah Tinggi Ilmu Ekonomi KBP
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences Other

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Determinan Kepuasan Pengguna E-Filing Dalam Penyampaian Surat Pemberitahuan Pajak (SPT) Tahunan (Studi Kasus Pada Wajib Pajak Orang Pribadi Kpp Pratama Bengkulu Satu) Elvirha Dwi Kartika; Aries Tanno
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11929

Abstract

Penelitian ini bertujuan untuk mengetahui peningkatan kepuasan pengguna e-filing dengan mempertimbangkan faktor – faktor yang mempengaruhi kepuasan pengguna e-filing. Faktor – faktor yang mempengaruhi mencakup kepercayaan, sikap perilaku wajib pajak, persepsi kemudahan, kualitas sistem dan kualitas informasi. Penelitian ini merupakan penelitian kuantitatif. Sumber data penelitian ini adalah data primer yang diperoleh dari kuesioner yang dilakukan secara langsung kepada responden. Penelitian ini menggunakan metode convenience sampling dengan sampel penelitian adalah wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Bengkulu Satu sebanyak 90 responden. Teknik analisis data menggunakan model SEM dengan program Warp Partial Least Square (PLS) 7.0. Temuan penelitian ini mengungkapkan Kepercayaan berpengaruh signifikan terhadap kepuasan pengguna e-filing, Persepsi Kemudahan berpengaruh signifikan terhadap kepuasan pengguna e-filing. Disisi lain, Sikap perilaku wajib, Kualitas sistem dan Kualitas informasi tidak berpengaruh signifikan terhadap kepuasan pengguna e-filing. Penelitian mengidentifikasi tantangan spesifik di KPP Pratama Bengkulu Satu terkait penerapan e-filing, yang dapat memberikan wawasan praktis untuk perbaikan sistem dan penelitian memberikan rekomendasi untuk meningkatkan adopsi e-filing dan meningkatkan kepuasan wajib pajak secara lebih luas.
Perilaku Investor terhadap Berita Turunnya Harga Batubara Dunia: Bukti Empiris dari Bursa Efek Indonesia Anggi Saputra; Elvirha Dwi Kartika
BENING Vol 13, No 1 (2026): MEI 2026
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v13i1.8974

Abstract

Penelitian ini mengkaji perilaku investor di Bursa Efek Indonesia dalam menanggapi pengumuman penurunan harga batubara dunia pada Oktober 2023. Menggunakan metode event study, penulis menganalisis reaksi pasar pada 38 perusahaan pertambangan melalui indikator imbal hasil tidak wajar dan aktivitas volume perdagangan. Hasil eksperimen menunjukkan bahwa tidak ada reaksi signifikan yang muncul tepat pada hari pengumuman tersebut karena pasar dianggap telah mengantisipasi informasi lebih awal. Fenomena ini mengindikasikan berlakunya hipotesis pasar efisien, di mana harga saham segera menyesuaikan diri sebelum berita resmi dipublikasikan secara luas. Selain itu, temuan ini memperlihatkan bahwa fluktuasi saham yang terjadi kemudian lebih dipengaruhi oleh sentimen ekonomi global dan kebijakan domestik lainnya daripada sekadar berita harga komoditas. Secara keseluruhan, sumber ini memberikan gambaran mendalam mengenai bagaimana psikologi pasar dan arus informasi memengaruhi stabilitas sektor energi di Indonesia
Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM  Kerupuk Azizah Kota Padang Desyani Umar; Muhammad Rivandi; Elsa Meirina; Elvirha Dwi Kartika; Hayu Yolanda Utami; Mike Kusuma Dewi
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/em5qp753

Abstract

This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.
Pengaruh Voluntary Intellectual Capital Disclosure Dan Corporate Social Responsibility Disclosure Terhadap Nilai Perusahaan Elvirha Dwi Kartika
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11288

Abstract

Voluntary Disclosure pada laporan tahun keuangan perusahaan masih kurang, akan tetapi Intellectual Capital Disclosure membuat keputusan lebih baik dan memberikan keuntungan berupa nilai perusahaan. Corporate Social Responsibility Disclosure mendorong pertambahan nilai perusahaan. Artikel ini mengetahui pengaruh Voluntary Intellectual Capital Disclosure dan Corporate Social Responsiblity Disclosure terhadap Nilai Perusahaan. Metode tinjauan literatur digunakan untuk menemukan sumber yang relevan dengan tujuan penelitian. Hasil menunjukan bahwa Voluntary Intellectual Capital Disclosure dan Corporate Social Responsiblity Disclosure terhadap Nilai Perusahaan, akan tetapi masih banyak yang belum menrapkannya karna berfokus pada Laporan keuangan. Penerapan Voluntary Intellectual Capital Disclosure dan Corporate Social Responsiblity Disclosure terhadap Nilai Perusahaanpenting bagi perusahaan untuk meningkatkan nilai perusahaan untuk investor dan publik. Kata Kunci: Voluntary Disclosure, Intellectual CapitalDisclosure, CSR Disclosure, NilaiPerusahaan dan Tinjauan Literatur.
Pengaruh Akuntansi dan Teknologi Informasi terhadap Kualitas Laporan Keuangan UMKM Sektor Kuliner di Kota Padang Umar, Desyani; Ayu, Sinta Gusti; Rivandi, Muhammad; Kartika, Elvirha Dwi
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54824

Abstract

This study aims to analyze the effect of accounting understanding and information technology on the quality of financial reports of MSMEs in the culinary sector in Padang City. The research method used is quantitative research with a survey approach. The data used are primary data obtained through the distribution of questionnaires to MSME actors in the culinary sector in Padang City. The research population consisted of 15,830 business units, with the sampling technique using purposive sampling, resulting in 90 respondents. The data analysis techniques used include instrument testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination test using the SPSS program. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of MSME financial reports, while information technology does not have a significant effect on the quality of financial reports. This study implies that strengthening basic manual accounting competencies for culinary MSME actors is more urgently needed by stakeholders than merely focusing on digitalization, considering that the use of technology has not provided a significant contribution to the quality of financial reporting without a strong foundation in accounting understanding.
THE IMPACT OF E-AUDIT ADOPTION AND AUDITOR COMPETENCE ON AUDIT QUALITY: EVIDENCE FROM PUBLIC ACCOUNTING FIRMS IN PADANG, INDONESIA Putri Nabila Sundari; Teguh Hidayat; Dewi Zulvia; Elvirha Dwi Kartika
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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

Abstract

The rapid development of information technology has brought significant changes to auditing practices, particularly through the implementation of e-audit in the financial statement examination process. The use of technology in auditing is expected to improve the effectiveness, efficiency, and quality of audit results. However, in practice, issues related to audit quality are still found, one of which is reflected in the suspension of the license of Anderson and Rekan Public Accounting Firm (KAP) by the Financial Services Authority in 2024 due to violations of auditing standards. This phenomenon indicates that audit quality remains an important concern influenced by various factors, including the use of audit technology and auditor competence. Therefore, this study aims to analyze the effect of e-audit implementation and auditor competence on audit quality at Public Accounting Firms (KAP) in Padang City. This study employed a quantitative method with a multiple linear regression analysis approach. The population in this study consisted of 71 auditors working at Public Accounting Firms (KAP) in Padang City. The research data were collected through questionnaires distributed to auditors working at Public Accounting Firms in Padang City using a purposive sampling technique, resulting in a sample of 40 auditors. The results showed that the implementation of e-audit had a positive and significant effect on audit quality, indicating that the utilization of audit technology is capable of improving the effectiveness and efficiency of the audit process, thereby producing better audit quality. Meanwhile, auditor competence had a positive but insignificant effect on audit quality. This study contributes theoretically by enriching the literature regarding factors affecting audit quality, particularly related to the implementation of e-audit and auditor competence. Practically, this study is expected to serve as a reference for Public Accounting Firms in improving audit quality through the utilization of audit technology and the continuous development of auditor competence.
Co-Authors Anggi Saputra Aries Tanno Ayu, Sinta Gusti Dewi, Mike Kusuma Hayu Yolanda Utami Hidayat, Teguh Meirina, Elsa Putri Nabila Sundari Rivandi, Muhammad Umar, Desyani Zulvia, Dewi