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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Economics, Business, and Government Challenges Jurnal Akuntansi Barelang Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan Media Akuntansi Perpajakan Jurnal Accounting Unipa
Selma Putri Safira
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinan Kepatuhan Wajib Pajak Orang Pribadi Dimoderasi Profesionalisme Account Representative Selma Putri Safira; Indrawati Yuhertiana
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1435

Abstract

This study aims to test and find empirical evidence on the factors that determine individual taxpayer compliance moderated by Account Representative Professionalism (Empirical Study at KPP Pratama Surabaya Mulyorejo). The sample used in this study is active taxpayers who are registered at KPP Pratama Surabaya Mulyorejo. Data was collected using one of the non-probability sampling methods, namely incidental sampling. Data collection by distributing questionnaires to WPOP. The number of questionnaires distributed was 100 questionnaires. This study uses a multiple regression model whose management is carried out with the SmartPLS 3.0 software program. The analysis in this study includes two measurements, namely: outer model measurements such as convergent & discriminant validity tests, and reliability tests; and, inner model measurements (goodness of inner model) such as R-Square, path coefficients, and moderation tests. The results of the analysis use the outer model measurement with all variables having a significant effect on taxpayer compliance. Then the measurement of the inner model (goodness of inner model) uses R-Square with e-filling system variables, tax socialization, tax sanctions, and Account Representative professionalism of 39.9%, while the remaining 60.1% is influenced by other variables. Measurement of the inner model using the path coefficients test states that the e-filling system variables, tax sanctions have a positive and significant effect on taxpayer compliance, while the tax socialization variable has a negative and significant effect on taxpayer compliance. The last measurement of the inner model using the moderation test explains that the Account Representative's professionalism towards the e-filling system variable & tax sanctions can be said to be a predictor moderating variable, while to the tax socialization variable it can be said to be a potential moderating variable. So based on the conclusion, that the e-filling system and tax sanctions have a significant effect on taxpayer compliance, while tax socialization has no significant effect on taxpayer compliance. And the professionalism of Account Representatives is not able to moderate the influence of the e-filling system, tax socialization, or tax sanctions
CEO Characteristics and Green Innovation: A Systematic Literature Review Nurul Fitriani; Selma Putri Safira; Putri Dwi Aprilia Nur Khasanah; Yulianti Raharjo
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8274

Abstract

This study employs a systematic literature analysis to identify research gaps and opportunities on the influence of CEO qualities on green innovation. By critically evaluating the shortcomings of current research and synthesizing pieces from reliable, Scopus-indexed journals, it adds to the body of knowledge on green innovation. The study's conclusions point out gaps in the literature, pointing out that prior studies have mainly concentrated on green innovation in industrialized countries"”particularly China. Additional investigation is required to examine particular characteristics of CEOs, such as dualism, turnover, and other psychological attributes. Policymakers, practitioners, and academics can all profit from these insights.
Studi Akuntabilitas Laporan Dana Kampanye Dalam Perspektif Hermeneutik Gadamerian Andi Muh Syukur Hidayatullah; Anisatun Humayrah Rais; Fina Ruzika Zaimar; Fradionesius Kristianto; Putri Safira, Selma
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.357

Abstract

Praktik ekonomi setiap partai politik pada kontenstasi pemilu tergambar melalui besaran dana kampanye yang dikelola sehubungan dengan keikutsertaannya pada pemilihan umum 2024. Setiap Partai Politik kemudian memiliki kewajiban untuk dilakukan proses audit oleh Kantor Akuntan Publik dan diterbitkannya Laporan Dana Kampanye untuk memastikan setiap Partai Politik mengelola dana kampanyenya secara transaparan dan bertanggungjawab. Penilitian ini bertujuan untuk menginterpretasi akuntabilitas dari Partai Politik melalui Laporan Pendaan Kampanye pada pelaksanaan Pemilihan Umum 2024. Penilitian dilakukan dengan pendekatan kualitatif menggunakan analisis hermeneutika Gadamerian dan jenis data menggunakan data sekunder yang bersumber dari Laporan Penerimaan dan Pengeluaran Dana Kampanye (LPPDK) serta Laporan Asurans Independen dari Kantor Akuntan Publik (KAP). Hasil penelitian memperlihatkan bahwa mayoritas pendanaan kampanye oleh partai politik masih bersumber  dari sumbangan calon anggota legislatif, sementara dari aspek pengeluaran terbesar dilakukan untuk membiayai jasa kampanye. Hasil Audit menunjukkan bahwa masih ditemukan ketidakterbukaan informasi oleh partai politik dan mengelola dana kampanyenya. Berdasarkan hasil penelitian, perlu untuk setiap stakeholder melakukan peningkatan kualitas pelaksanaan dan pengawasan dalam keterbukaan pada pengelolaan dana kampanye sebagai bentuk transparansi dan akuntabilitas Partai Politik kepada masyarakat pada setiap pelaksanaan Pemilihan Umum.   The economic practices of each political party in election contention are reflected in the amount of campaign funds managed in relation to their participation in the 2024 general election. Each political party then has an obligation to carry out an audit process by a public accounting firm and issue a campaign finance report to ensure that each political party manages its campaign funds. transparently and responsibly. This research aims to interpret the accountability of Political Parties through Campaign Funding Reports in the 2024 General Election. The research was carried out using a qualitative approach using Gadamerian hermeneutic analysis and the type of data using secondary data sourced from the Campaign Fund Receipt and Expenditure Report (LPPDK) and the Independent Assurance Report from the Public Accounting Firm (KAP). The results show that the majority of campaign funding by political parties still comes from donations from legislative candidates, while the largest expenditure is made to finance campaign services. Audit results show that there is still a lack of disclosure of information by political parties and managing their campaign funds. Based on the research results, it is necessary for each stakeholder to improve the quality of implementation and supervision in openness in the management of campaign funds as a form of transparency and accountability of Political Parties to the public at every General Election.
The Role of Fraud Hexagon Theory Perspective in Detecting Tax Fraud Safira, Selma Putri
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i2.1615

Abstract

This study aims to analyze the factors influencing Tax Evasion using the Fraud Hexagon Theory perspective. This research is highly relevant considering the importance of understanding the dynamics of Tax Evasion in the context of organizational and individual behaviour. Amidst the government's efforts to increase state revenue through the tax sector, a deep understanding of the factors that encourage and suppress tax evasion is crucial. This type of research is quantitative using an explanatory research approach. The study population is registered and active corporate taxpayers at the Directorate General of Taxes Regional Office 1, with a sample of 100 respondents selected using a purposive sampling technique. The analysis technique applied is PLS-SEM, which is effective in measuring and modelling the relationship between variables. The results show that Pressure, Capability, and Collusion have a significant effect on Tax Evasion, while Opportunity, Rationalization, and Arrogance do not show a significant effect. This finding rejects several previous studies stated that Opportunity, Rationalization, and Arrogance play a greater role in Tax Evasion. This research contributes to tax policy, with the hope that strengthening technology-based tax administration systems is crucial for improving oversight and transparency. These results suggest that Opportunity, Rationalization, and Arrogance, which better support Tax Compliance, should be prioritized in efforts to reduce Tax Evasion. These three elements are integral to the Fraud Hexagon Theory, which broadens understanding of the factors that drive fraudulent activities, including Tax Evasion.
Analisis Penerapan Metode Imprest Fund Dalam Pengisian Dana Kas Kecil Pada PT Yudhistira Perkasa Abadi Kamila, Tsania Rofine; Safira, Selma Putri
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12532

Abstract

Penelitian ini memiliki fokus pembahasan mengenai pengisian dana kas kecil dengan metode imprest fund yang diterapkan dalam pengelolaan dana kas kecil PT. Yudhistira Perkasa Abadi. Pengelolaan dana kas kecil berperan penting dalam operasional sebuah perusahaan, terdapat dua metode pendanaannya yaitu, metode-dana tetap (imprest fund system) dan metode-fluktuatif (fluctuating fund system). Penelitian memiliki tujuan untuk menganalisis penggunaan metode imprest fund dalam pengisian dana kas kecil PT Yudhistira Perkasa Abadi dan menentukan apakah metode tersebut sesuai dengan praktik operasional perusahaan. Penelitian ini menggunakan metode deskriptif kualitatif, yaitu dengan cara mengumpulkan data melalui wawancara dan pengamatan langsung. Analisis penerapan metode dana.tetap dalam pengeluaran dana kas kecil PT Yudhistira Perkasa Abadi telah efektif digunakan dalam praktik operasional perusahaan, meskipun terdapat kendala yang dapat menghambat proses pengelolaan dana yang masih perlu diperbaiki.
ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PELUNASAN PIUTANG DOORING PADA PT YUDHISTIRA PERKASA ABADI Istiqomah, Baibatul; Safira, Selma Putri
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10160

Abstract

This study aims to analyze the internal control system over accounts receivable settlement at PT Yudhistira Perkasa Abadi, particularly in its dooring services. The focus of the study lies in how the company implements internal control principles,such as segregation of duties, transaction authorization, document completeness, and internal monitoring to support the accuracy and timeliness of receivables settlement. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation review. The results indicate that the elements of internal control based on the COSO framework have been generally implemented, including control environment, risk assessment, control activities, information and communication, and monitoring. However, weaknesses were found in the monitoring aspect, especially the absence of an independent audit unit and the suboptimal execution of cross-verification. Therefore, it is recommended that the company strengthen internal supervision and its authorization structure to enhance the effectiveness of receivables management and maintain cash flow stability.
Strategi Penyelesaian Pajak Pertambahan Nilai Dalam Kasus Lebih Bayar Nisa, Khoirun; Safira, Selma Putri
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8521

Abstract

The purpose of this research is to study various ways to settle Value Added Tax (VAT) in cases of overpayment by PT XYZ. Overpayment of VAT often occurs for Taxable Entrepreneurs (PKP) when input tax exceeds output tax in a tax period. PKP can choose restitution or compensation in this case. This research uses qualitative methodology and case study. Data were obtained through interviews with internal parties, documentation of PT XYZ's 2023 VAT Period Tax Returns, and literature review. The research results show that PT XYZ consistently uses a compensation strategy for excess VAT payments because it is more administratively efficient, does not require an audit process, and provides time certainty. This strategy has proven effective in managing tax obligations without incurring tax penalties. The results indicate that the application of the overpayment settlement method should be adjusted to liquidity conditions, business needs, and potential administrative risks
PENERAPAN TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN PENCAIRAN DANA MUAT DI PT YUDHISTIRA PERKASA ABADI Putri, Nabila Dwi; Safira, Selma Putri
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.24779

Abstract

This study examines the implementation of transparency and accountability principles in the management of loading fund disbursement at PT Yudhistira Perkasa Abadi. The objective of the research is to analyze how transparency and accountability are applied in the company’s financial disbursement procedures. The study uses a descriptive qualitative method, with data collected through observation and interviews. The findings reveal that transparency is implemented through open access to information, systematic documentation, and the involvement of multiple parties in the verification and authorization process. Meanwhile, accountability is demonstrated through clear divisions of responsibility, the use of official documents such as vouchers and Disbursement Notes (NPD), and orderly transaction recording. The loading fund disbursement mechanism in place supports a professional, organized, and trustworthy financial management practice.
Audit, Gender, and Taxes: The Interplay Between Female CEOs and Big Four Auditors Nurul Fitriani; Selma Putri Safira
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.117-127

Abstract

This research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study explores how gender and audit quality influence corporate financial behavior. Using 1,001 firm-year observations from publicly listed Indonesian companies between 2021 and 2023, regression analysis tested the effects of female leadership and Big Four auditors on tax strategies. Findings reveal that companies led by female CEOs tend to engage in higher levels of tax avoidance. However, when Big Four auditors are involved, this relationship weakens, demonstrating the role of high-quality audits in curbing managerial discretion and enhancing accountability. The study offers fresh insights into corporate governance in emerging markets.
Analisis Proses Penagihan Kontribusi Nasabah pada PT XYZ Syariah Rizaldi Ardiansyah; Selma Putri Safira
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.14112

Abstract

Penelitian ini bertujuan untuk mengkaji mekanisme penagihan kontribusi nasabah pada PT XYZ Syariah, meliputi tahapan pelaksanaan, hambatan, serta strategi penyelesaiannya. Keterbaruan penelitian ini terletak pada analisis penagihan yang dikaitkan dengan penerapan prinsip syariah dalam pendekatan persuasif kepada nasabah. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus. Informan ditentukan secara purposive sampling dengan jumlah sebanyak 5 orang. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa proses penagihan telah berjalan sesuai prosedur, namun masih terdapat kendala berupa keterlambatan pembayaran dan kurang optimalnya komunikasi. Upaya yang dilakukan meliputi peningkatan komunikasi, pembaruan data, dan pendekatan persuasif berbasis syariah. Implikasi penelitian ini diharapkan dapat menjadi bahan evaluasi bagi perusahaan serta kontribusi bagi pengembangan praktik penagihan pada lembaga keuangan syariah.
Co-Authors Alif Faruqi Febri Yanto Ananda Kusuma Andi Muh Syukur Hidayatullah Anisatun Humayrah Rais barlintia najwa Fina Ruzika Zaimar Fradionesius Kristianto Indrawati Yuhertiana Istiqomah, Baibatul Kamila, Tsania Rofine Khoirun Nisa Mohamad Nazril Ilham Nurul Fitriani Nurul Fitriani Putri Dwi Aprilia Nur Khasanah Putri, Nabila Dwi Rizaldi Ardiansyah Yulianti Raharjo Zahra Mardhiyanik