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All Journal JURNAL RISET AKUNTANSI JAMBI Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Society: Jurnal Pengabdian Masyarakat Jurnal Entrepreneur dan Manajemen Sains ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Bisnis dan Manajemen (JURBISMAN)
Endah Arum Wangi
Politeknik Manufatur Negeri Bangka Belitung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Narsisme CEO Dan Keberadaan Komisaris Independen Terhadap Agresivitas Pajak Dengan Menggunakan Effective Tax Rate (ETR) Hannah, Natasya Aulia; Amalia, Vera; Saputri, Eka Julianti Efris; Wangi, Endah Arum
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 5 No 1 (2025): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2025
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v5i1.530

Abstract

Penelitian ini menginvestigasi hubungan antara narsisme CEO, komisaris independen, dan agresivitas pajak pada industri properti dan real estate di Indonesia. Dengan menggunakan analisis regresi data panel, kami menemukan bahwa narsisme CEO tidak berpengaruh signifikan terhadap agresivitas pajak perusahaan, yang bertentangan dengan anggapan bahwa CEO yang narsis lebih cenderung terlibat dalam strategi pajak yang berisiko. Sebaliknya, hasil penelitian kami menunjukkan bahwa CEO yang memiliki sifat narsis lebih memprioritaskan citra dan reputasi perusahaan daripada perencanaan pajak yang agresif. Di sisi lain, keberadaan komisaris independen memiliki dampak yang signifikan terhadap agresivitas pajak, mendorong strategi pajak yang lebih inovatif untuk memaksimalkan laba perusahaan. Temuan kami memiliki implikasi untuk tata kelola perusahaan dan kebijakan pajak, menyoroti pentingnya komisaris independen dalam mempromosikan praktik pajak yang bertanggung jawab. Penelitian ini berkontribusi pada literatur yang ada mengenai karakteristik CEO, tata kelola perusahaan, dan agresivitas pajak, memberikan wawasan bagi para pembuat kebijakan, regulator, dan pemangku kepentingan di lingkungan bisnis Indonesia
Pengaruh Dewan Komisaris, Dewan Direksi Dan Komite Audit Terhadap Kinerja Keuangan Perbankan Terdaftar BEI 2020-2023 Arie Masrul Gunawan R; Vera Amalia; Liona Efrina; Endah Arum Wangi
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 3 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i3.1226

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dewan komisaris, dewan direksi, dan komite audit terhadap kinerja keuangan perbankan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2023. Penelitian ini menggunakan data panel yang mengintegrasikan data runtut waktu (time series) dan data silang (cross section). Jenis dan Sumber Data dalam penelitian merupakan Data sekunder yang diperoleh dari laporan tahunan perbankan umum konvensional (persero) yang terdaftar di Bursa Efek Indonesia (BEI). Sampel dalam penelitian ini terdiri dari 4 perbankan umum konvensional (persero) yang terdaftar di BEI tahun 2020-2023.Hasil penelitian menunjukkan bahwa secara parsial, dewan komisaris berpengaruh signifikan terhadap kinerja keuangan yang diukur melalui ROA dan ROE. Sementara itu, dewan direksi dan komite audit tidak menunjukkan pengaruh signifikan terhadap ROA maupun ROE. Namun secara simultan, ketiga variabel independen tersebut menunjukkan pengaruh signifikan terhadap ROA, tetapi tidak signifikan terhadap ROE. Pentingnya tata kelola perusahaan dalam meningkatkan kinerja keuangan, khususnya melalui peran dewan komisaris.
Peran Teknologi dan Inovasi dalam Mendukung Keberhasilan Transformasi Digital di Indonesia Endah Arum Wangi
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9770

Abstract

Digital transformation in Indonesia still faces challenges related to gaps in digital infrastructure, technological readiness, and innovation capacity that has not yet been optimized. This study aims to analyze the role of technology and innovation in supporting the success of digital transformation and its impact on economic growth and community welfare. This study used the Systematic Literature Review (SLR) method with the PRISMA approach, through an analysis of 22 selected articles from 66 publications during the 2020–2024 period. The results show that technology serves as a key enabler in improving operational efficiency, accelerating cross-sector digitalization, and strengthening the competitiveness of MSMEs. Innovation, particularly in business models and digital-based public services, contributes to increasing economic inclusivity and service quality. However, digital transformation still faces obstacles in the form of infrastructure inequality, low digital literacy, and resistance to change. The conclusion of the study emphasizes that the success of digital transformation in Indonesia is strongly influenced by the synergy between the use of technology and sustainable innovation. The implications of this study emphasize the importance of inclusive digital infrastructure development policies, improving public digital literacy, and adaptive innovation strategies by industry actors to promote sustainable and competitive digital economic growth.
the Dampak Transformasi Digital terhadap Praktik Akuntansi: Kajian Literatur Sistematis: -- Endah Arum Wangi
JURNAL RISET AKUNTANSI JAMBI Vol. 7 No. 2 (2024): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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Abstract

Digital transformation in accounting has brought significant changes in how accountants perform their tasks, particularly in improving the efficiency and accuracy of financial reporting. This study aims to explore the impact of digital technologies such as cloud computing, big data analytics, blockchain, and artificial intelligence on accounting practices. Using a Systematic Literature Review (SLR) methodology, this research analyzes various studies discussing the application of technology in accounting and its effects on accounting performance. The findings indicate that these digital technologies have accelerated data collection and analysis processes, as well as improved the accuracy of financial reports. Cloud computing enables real-time collaboration among accounting teams, while big data analytics provides deeper insights for financial analysis and decision-making. On the other hand, technologies such as blockchain and artificial intelligence offer higher transaction security and improve audit efficiency. However, the adoption of these digital technologies also faces challenges, particularly in terms of the technical skills required by accounting personnel. Therefore, it is crucial for organizations to provide adequate training to fully optimize these technologies. Overall, digital transformation in accounting offers great potential to enhance accounting performance but requires additional efforts in training and technology management.
Gamification for Young Learners: Transforming Motivation and English Language Skills through Collaborative-Competitive Learning among Junior High School Students at SMPN 5 Sungailiat- Bangka Belitung Indriati, Titin; Veniati; Daya Wulandari; Riztamala Diana; Mildazani; Endah Arum Wangi; Decky Putra Revo
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2026): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/5y0kew29

Abstract

The development of digital technology has significantly influenced and changed the current educational practices, particularly language learning and instruction. However, English instruction at the Indonesian junior secondary school level continues to be predominantly teacher-dominated and frequently provides limited opportunities for interactive, student-centered engagement. A mixed-method approach was applied, including classroom observations, student questionnaires, as well as reflective discussions to examine the impact of the program. Purpose of the Study: This community service was designed to improve students’ learning motivation and English language competencies through the application of gamification-oriented collaborative-competitive learning. The program was carried out at SMP Negeri 5 Sungailiat, Bangka Belitung, involving 30 junior high school students participating in a series of interactive digital games, team-based activities, and point-based competitions integrated into English lessons focusing on past tense structures. Methods: A mixed-method approach was applied, including classroom observations, student questionnaires, as well as reflective discussions to examine the impact of the program. Results: The results revealed a significant improvement in students’ learning motivation, classroom participation, and vocabulary development related to past tense usage. The integration of collaborative and competitive gamification elements created a supportive yet dynamic learning environment, encouraging peer interaction while maintaining students’ enthusiasm through healthy competition. Accordingly, the findings indicate that digital gamification constitutes an effective instructional approach for improving English grammar learning among young learners. This study uniquely integrates collaborative-competitive gamification within a community service framework, offering a practical model for grammar instruction in junior high school EFL contexts.
TRANSFORMASI DIGITAL DAN PERUBAHAN PERAN AKUNTAN DI ERA MODERN: A SYSTEMATIC LITERATURE REVIEW DENGAN PENDEKATAN PRISMA Endah Arum Wangi; Asrie Dyah; Mildazani; Alfiany alim Imro'ah; Sheilla Amanda Putri; Sriayu Saputri Situmeang
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 7 No. 2 (2026): Juli
Publisher : UM. Bengkulu

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Abstract

Technological advances are radically changing accounting. Yet, there is no integrated overview of how digital tools impact accountants’ roles and competencies. Objectives: This study provides a systematic review of literature (SLR/PRISMA) on digital transformation in accounting (2019–2025), synthesizing trends and identifying research gaps. Methods: Using PRISMA guidelines, 42 relevant Scopus-indexed articles were analyzed to extract insights on technologies (AI, big data, cloud, fintech, etc.), effects on accounting processes, and implications for the profession. Results: The analysis shows that automation and analytics enhance efficiency (reducing manual work) and elevate accountants into strategic advisors and data analysts. Key findings include the emergence of the “augmented accountant” concept, the crucial role of new competencies (data literacy, IT skills, critical thinking), and heightened stakeholder demands for real-time, transparent reporting. However, studies also note challenges: skill gaps in graduates, organizational resistance, and data security concerns. Conclusions: Digital transformation substantially redefines accounting practice. The review highlights theoretical contributions (integrative frameworks of technology and accounting roles) and practical implications (curriculum redesign, workforce upskilling). We outline clear future research directions, such as empirical validation of the proposed framework across diverse contexts and exploration of under-studied areas (e.g., blockchain’s impact, ethical considerations).
Co-Authors Alfiany Alim Imro’ah Arie Masrul Gunawan R Asrie Dyah Daya Wulandari Decky Putra Revo Eka Julianti Efris Saputri Hannah, Natasya Aulia Liona Efrina S Mildazani Riztamala Diana Sheilla Amanda Putri Sriayu Saputri Situmeang Titin Indriati Veniati Vera Amalia