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All Journal JURNAL AKUNTANSI DAN BISNIS Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Zahra Dinul Khaq
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Economics, Econometrics & Finance Education Social Sciences Other

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PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
PENERAPAN AKUNTANSI MANAJERIAL DALAM PENGAMBILAN KEPUTUSAN BISNIS UMKM PASCA INSENTIF PAJAK PANDEMI: STUDI DI SEKTOR KULINER Rachmawati, Rahayu Nugraheni; Zahra Dinul Khaq
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1045

Abstract

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices
ANALISIS EFEKTIVITAS REKONSILIASI FISKAL TERHADAP KEPATUHAN PAJAK WAJIB PAJAK BADAN DI INDONESIA: STUDI PADA PERUSAHAAN JASA Zahra Dinul Khaq; Rahayu Nugraheni Rachmawati; Puteri Anindya Maulan
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1048

Abstract

Despite numerous tax reforms, corporate tax compliance in Indonesia’s service industry remains low. A key reason is the failure to reconcile financial accounting with tax regulations through fiscal reconciliation. This study analyzes the impact of fiscal reconciliation on corporate tax compliance among Indonesian service firms. A mixed-method approach was used: a quantitative survey of 120 service firms and qualitative interviews with 8 tax practitioners and stakeholders. Regression results (coefficient = 0.621, R² = 0.547) show a significant positive effect of effective fiscal reconciliation on tax compliance. Qualitative findings support this, highlighting key issues such as process complexity, limited understanding of tax laws, and a lack of technological infrastructure. These results contribute empirical insights to Indonesia’s tax literature, particularly for the service sector. The study’s novelty lies in positioning fiscal reconciliation as a strategic tool to enhance compliance. It offers practical policy suggestions, including digitalization of systems, improved human resources, and timely and accurate tax reporting mechanisms.
Pemberdayaan UMKM Pedagang Sate Ayam di Mall Taman Anggrek melalui Program Pembinaan Terstruktur Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1918

Abstract

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Determinan Pengungkapan Corporate Social Responsibility Pada Industri Manufaktur Dwi Astutik; Daniel Adi Setya Rahardjo; Ivan Permana; Asri Winanti Madyoningrum; Zahra Dinul Khaq
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7806

Abstract

This study aims to examine the influence of corporate governance determinants, particularly the presence of an independent board of commissioners and an audit committee, on the level of Corporate Social Responsibility (CSR) disclosure. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the study population included 228 companies, and through purposive sampling technique, 92 companies met the criteria during a three-year observation period, resulting in a total of 276 observational data. Data analysis was conducted using multiple linear regression with a least squares approach, preceded by classical assumption testing to ensure model validity. The results show that the presence of an independent board of commissioners and an audit committee significantly influences CSR disclosure. This finding indicates that both elements can serve as instruments for implementing Good Corporate Governance (GCG) principles, encouraging companies to be more transparent and responsible in communicating their social activities to stakeholders. The implications of these results emphasize the importance of strengthening governance structures in encouraging more optimal CSR practices, as well as contributing to academic literature and managerial practice in the fields of accounting and sustainability management.
Co-Authors Asri Winanti Madyoningrum Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Benny Cuaca Daniel Adi Setya Rahardjo Dwi Astutik Edy Susanto Febryantahanuji Febryantahanuji Galuh Aditya Galuh Aninditiyah Ivan Permana Puteri Anindya Maulan Rahayu Nugraheni Rachmawati Rezky Eko Prasetyo Risma Nurhapsari Sri Wahyuning Vivi Kumalasari, Vivi