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All Journal Jurnal Manajemen Pelayanan Publik IJBE (Integrated Journal of Business and Economics) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)
Avianty, R. Rita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation

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The Influence of Audit Procedures, Audit Fees, Time Budget Pressure, and Auditor Skepticism on Audit Quality: A Case Study during the Covid -19 Pandemic in Public Service Management Agusiady, Raden Ricky; Ismail, Muhammad Taofik; Avianty, R. Rita
Jurnal Manajemen Pelayanan Publik Vol 8, No 3 (2024): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v8i3.56329

Abstract

This study investigates the effects of audit processes, audit fees, time budget pressure, and auditor skepticism on audit quality in the context of public service administration during the COVID-19 pandemic. Employing a descriptive associative approach, this research uses a questionnaire for primary data collection, complemented by path analysis as the statistical method. Data sources include primary data from survey responses and secondary data from books, journals, and other scholarly sources. The study focuses on 41 Public Accounting Firms (KAP) in Bandung area, with a sample of 37 respondents as the unit of analysis. Results will be interpreted through path analysis. The research reveals that the audit situation during the COVID-19 pandemic acts as a linking variable between the independent variables (audit processes, audit fees, time budget pressure, and auditor skepticism) and audit quality. This study emphasizes the critical role of auditor professionalism and skepticism in maintaining the reliability of audit results under crisis conditions. By enhancing understanding of audit dynamics during the pandemic and strengthening auditor capabilities to manage external pressures, this study aims to improve transparency and accountability in the public service sector.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTENSITAS MODAL TERHADAP TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN Nugraha , Erik; Hildayanti , Muti; Avianty, R. Rita; Laksana , Reksha
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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Abstract

The aim of this study was to examine the impact of Corporate Social Responsibility and Capital Intensity on Tax Avoidance using a Quantitative Approach. The sample consisted of 11 Food and Beverage Industry Sub-Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, resulting in 55 observations gathered through the Purposive Sampling Method. The data analyzed was Secondary Data. Panel Data Regression Analysis was conducted using EVIEWS 12. The findings indicated that the Corporate Social Responsibility variable had a positive and significant influence on Tax Avoidance, with a Probability value of 0.0055. Conversely, the results demonstrated that Capital Intensity did not have a significant impact on Tax Avoidance, with a Probability value of 0.0702. Simultaneously, both Corporate Social Responsibility and Capital Intensity have a significant and positive impact on Tax Avoidance. The Probability value is 0.000002.
Cloud-Based Accounting and Digital Transformation in Indonesian MSMEs: Emerging Trends and Strategic Implications Agusiady, R. Ricky; Avianty, R. Rita
Integrated Journal of Business and Economics (IJBE) Vol 10, No 1 (2026): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v10i1.1342

Abstract

This study conducts a systematic literature review (SLR) to examine emerging trends and strategic implications of cloud-based accounting (CBA) adoption among Indonesian micro, small, and medium enterprises (MSMEs). Guided by the PRISMA protocol, the review analyzes 25 documents, including peer-reviewed journal articles and policy reports, using thematic coding grounded in the Technology Acceptance Model (TAM) and Technology–Organization–Environment (TOE) framework. The findings reveal that CBA adoption is shaped by multi-level drivers: cognitive perceptions such as perceived usefulness and digital trust; organizational capacities including managerial support and system readiness; and external pressures such as regulatory mandates, infrastructure disparities, and state-led digitalization programs. Rather than a purely technical upgrade, CBA adoption reflects broader institutional and ecological transitions within Indonesia’s fragmented digital economy. The study highlights the need for context-sensitive, ecosystem-based policy approaches to accelerate inclusive digital transformation in the MSME sector. It offers evidence-based insights for policymakers and practitioners navigating the digital finance landscape.
Cryptocurrencies vs Stocks: Analyzing Returns, Risks, and Performance to Determine the Best Investment Laksana, Reksha; Avianty, R. Rita; Nugraha, Erik; Sukardi, Hadi Ahmad
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9075

Abstract

This study compares the investment performance of selected cryptocurrencies and stocks over the period 2020–2024 by analyzing returns, risk and relative performance. A quantitative descriptive approach was employed with a saturated sample of 40 assets (cryptocurrencies and stocks) and 2,400 monthly closing-price observations. The analyzed metrics include monthly returns, volatility (as a proxy for risk) and the Sharpe ratio for risk‑adjusted performance. Results indicate that cryptocurrencies produced higher average returns but exhibited substantially greater volatility; DOGE shows the highest risk with a value of 14.02955. In a risk-adjusted comparison based on the Sharpe ratio, TRX achieves the highest Sharpe ratio with a value of 1.29783, followed by NVDA at 1.21917 and AVGO at 1.15028, suggesting that several assets delivered superior returns with relatively controlled risk. Yearly comparisons revealed shifting performance leaders, reflecting temporal market dynamics across the five‑year window. These findings imply that portfolio allocations should explicitly consider the trade‑off between higher returns from cryptocurrencies and their increased volatility, and should incorporate risk‑adjusted metrics such as the Sharpe ratio when selecting assets. This study can be used as a reference to improve investors' understanding of asset performance and the risks of cryptocurrencies and stocks, and can encourage further research on investment analysis and risk management across various asset classes.
Co-Authors Agusiady, R. Ricky Hildayanti , Muti Ismail, Muhammad Taofik Nugraha , Erik Nugraha, Erik Reksha Laksana Ricky Agusiady Sukardi, Hadi Ahmad