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All Journal ACCOUNTABILITY JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Kajian Akuntansi Jurnal Riset Pendidikan Ekonomi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Bilancia : Jurnal Ilmiah Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science Jurnal Pajak dan Bisnis (Journal of Tax and Business) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Golden Ratio of Auditing Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Abdi Masyarakat Multidisiplin CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis International Journal of Contemporary Accounting Governors Padma: Jurnal Pengabdian Kepada Masyarakat Proceeding National Conference Business, Management, and Accounting (NCBMA) Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Riset Ilmu Manajemen Bisnis dan Akuntansi Nanggroe: Journal of Scholarly Service Pasundan Community Service Development Jurnal Inovasi Akuntansi Jurnal Intelek Insan Cendikia Jurnal Abdi Citra Jurnal Nusa Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
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PENGARUH SANKSI PERPAJAKAN, KEPERCAYAAN KEPADA PEMERINTAH DAN COVID-19 TERHADAP PENGGELAPAN PAJAK Neneng Hasanah; Dian Widiyati
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 9, No 1 (2021): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v9i1.5069

Abstract

Penelitian ini bertujuan untuk menganalisa persepsi mahasiswa fakultas hukum, ekonomi, dan teknik mengenai pengaruh sanksi perpajakan, kepercayaan kepada pemerintah dan covid-19 terhadap penggelapan pajak. Jenis penelitian ini merupakan penelitian kuantitatif deskriptif dengan sumber data primer yaitu kuesioner dalam bentuk soft copy berupa google form. Sampel penelitian berjumlah 141 mahasiswa Universitas Pamulang yang terdiri dari mahasiswa fakultas Hukum, Ekonomi, dan Teknik. Sampel diambil menggunakan teknik random sampling. Metode analisis yang digunakan adalah analisis berganda dengan pengolahan data menggunakan aplikasi E-Views 8. Hasil penelitian ini menunjukan bahwa variabel sanksi perpajakan berpengaruh terhadap penggelapan pajak, variabel kepercayaan kepada pemerintah berpengaruh terhadap penggelapan pajak dan covid-19 berpengaruh terhadap penggelapan pajak serta sanksi perpajakan, kepercayaan kepada pemerintah dan covid-19 berpengaruh terhadap Penggelapan Perpajakan secara simultan. This study aims to analyze the perceptions of law, economics, and engineering students regarding the effect of tax sanctions, trust to the government, and Covid-19 on tax evasion. This type of research is descriptive quantitative research with the primary data source, namely a questionnaire in soft copy in the google form. The research sample was 141 students from Pamulang University, consisting of law, economy, and technic faculty. Samples were taken using a simple random sampling technique. The analytical method used is multiple analysis with data processing using the E-Views 8 application. The results of this study indicate that tax sanction variables affect tax evasion, trust to government affects tax evasion, and covid-19 affects tax evasion and tax sanction, confidence to the government, and covid-19 simultaneously affect tax avoidance.
Pengaruh Profesionalisme, Pengalaman Auditor, dan Work from Home terhadap Kinerja Auditor (Studi Kasus pada Kantor Akuntan Publik di Jakarta Selatan) Dian Widiyati; Zubair Jauhamsyah
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.734 KB) | DOI: 10.31629/jiafi.v6i1.4576

Abstract

This research aims to determine the Influence of Professionalism, Auditor Experience, and Work From Home on Auditor Performance (Case Study at Public Accounting Firms in South Jakarta). This type of research uses quantitative methods. The population in this study is 12 Public Accounting Firms in South Jakarta. Sampling techniques using convenience sampling techniques are taken based on the availability of elements and the ease of obtaining them, meaning that the information obtained is based on population members who are willing to provide it. The sample in this study amounted to 63 respondents. The data collection method uses the survey method, that is, the author disseminates directly to the respondent. The data analysis techniques in this study used descriptive statistical tests, classical assumption test data quality tests, multiple linear regression tests, and hypothesis tests. Based on the results of spss test version 25 of the tests that have been done showed that simultaneously the variables professionalism, auditor experience, and work from home affect the performance of the auditor. Partially, the professionalism and work from home variables affect the auditor's performance. While the Auditor's Experience has no effect on the Auditor's Performance
Company Value: Interest Rate, Financial Distress, And Reputation of KAP Nathasya Yemima Saputri; Dian Widiyati
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1854

Abstract

The value of the company is important, the higher the investment rate, the better the value received by the Bank. For example, in banking companies, interest rates can influence people to save funds. Thus, the selected bank will be trusted by customers and investors to increase. Financial distress at the Bank will affect the value of the company, judging by the ability to pay its obligations smoothly. The current phase of financial distress is triggered by the Covid-19 Pandemic. The financial sector, particularly banking, is in the public's spotlight in mitigating the possibility of the worst happening. Banking assessments can also be accepted from KAP assessments based on the banking financial statements themselves. The research that will be used is the quantitative associative approach, which is to describe systematically, the accuracy of facts, and characteristics regarding the effect of interest rates, financial distress and KAP reputation on firm value. The data in this study were obtained from the official website of the Indonesia Stock Exchange, namely www.idx.com as well as several official banking websites from 2018 to 2021. The conclusion of the study based on EViews 9 with sample data of 20 banking companies concluded that empirically the interest rate has an insignificant effect on firm value. Empirical research on financial distress and KAP reputation has a significant influence on the company. Simultaneously, it is proven empirically that interest rates, financial distress, and KAP reputation have a significant effect on firm value.
GREEN BUILDING BERBASIS TEKNOLOGI UNTUK PRODUKTIVITAS YANG LEBIH HIJAU: MANFAAT DAN TANTANGAN Dian Widiyati; Juniati Gunawan; Etty Murwaningsari
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 2 (2023): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i2.44442

Abstract

Bangunan hijau adalah bagian penting dari konsep keberlanjutan. Desain bangunan hijau dilakukan sedemikian rupa sehingga lingkungan dan gaya hidup kita menjadi lebih baik dan ditingkatkan dengan mengurangi pencemaran lingkungan, menggunakan penggunaan sumber daya alam yang efisien dan meningkatkan produktivitas kesehatan. Menggunakan teori difusi inovasi yang berfokus pada pemahaman bagaimana, mengapa dan pada tingkat apa ide dan teknologi inovatif menyebar dalam sistem sosial. Bay View adalah kampus positif air bersih serba listrik dengan salah satu instalasi panas bumi terbesar di Amerika Utara. Kulit surya skala naga pertama dari jenisnya di Bay View dan ladang angin terdekat akan menyalakannya pada energi bebas karbon 90% dari waktu. Sementara, San Francisco telah menjadi pemimpin nasional dalam tuan tanah, pembangun, dan penyewa kantor yang mengadopsi praktik keberlanjutan. Selama bertahun-tahun, standar utamanya adalah LEED dari U.S. Green Building Council. Salesforce Tower meraih leed platinum — level tertinggi. Membangun efisiensi energi adalah kunci untuk mendapatkan keberlanjutan, yang dapat mengurangi emisi CO2 dan menurunkan masalah polusi udara. Konsekuensi yang direncanakan dari bangunan hijau diidentifikasi sebagai manajemen bencana dan keseimbangan lingkungan, sementara, untuk saat ini, gangguan dalam regulasi politik dan lingkungan pasar tidak direncanakan dan negatif. Dalam implikasi biaya untuk bangunan hijau, biaya konstruksi lebih tinggi pada tahap awal, sedangkan siklus hidup dan biaya pemeliharaan lebih murah.
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Perpajakan dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Aryanti Lafau; Dian Widiyati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8569

Abstract

This research aims to determine the influence of tax service quality, understanding of taxation and tax incentives on taxpayer compliance. This type of research is quantitative research using a random method (Random Sampling) in collecting data samples and the type of data used is primary data. The population of this research is Taxpayers registered at KPP Pratama Serpong. The number of samples distributed was 55 respondents. The data analysis techniques used are descriptive statistics, data quality testing, classical assumption testing and hypothesis testing. The research results show that the results of the F statistical test show that simultaneously the value of Fcount > Ftable (11.531 > 2.79), so it can be concluded that the Quality of Fiscus Services, Understanding of Taxation and Tax Incentives simultaneously have a significant effect on Taxpayer Compliance. The quality of Fiscus Services in particular has no effect on Taxpayer Compliance. Understanding Taxation partially influences Taxpayer Compliance. Partial tax incentives have no effect on Taxpayer Compliance.
Pengaruh Kebijakan Hutang, Keputusan Investasi dan Free Cash Flow Terhadap Nilai Perusahaan Dini Amalia Rahma; Dian Widiyati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8735

Abstract

This research aims to analyze the influence of debt policy, investment decisions and free cash flow on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The sample used in the research was 11 companies or 55 observation data from the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during 2018-2022 using quantitative methods with a sampling technique using purposive sampling. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Debt Policy (X1) as the first independent variable, Investment Decision (X2) as the second independent variable, and Free Cash Flow (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using the EViews 11 Student Version Lite device. The results of this research show that the best model is the Fixed Effect Model (FEM). The results of this research t test (partial) show that Debt Policy partially has no effect on Company Value, Investment Decisions partially have an effect on Company Value
Peranan Sustainable Finance Pada Industri UMKM Indonesia: Peluang Dan Tantangan Riyan Harbi Valdiansyah; Dian Widiyati
Journal of Law, Administration, and Social Science Vol 4 No 1 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i1.713

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in achieving Sustainable Development Goals (SDGs) and can have a significant environmental impact. They have the potential to innovate in terms of environmental science and make relevant contributions to technology and environmental improvement. This literature review aims to explore the role of MSMEs in promoting sustainable development and environmental conservation. This study employs descriptive analysis to systematically present collected data. The research findings assert that the primary obstacle to sustainable finance implementation is the need to persuade businesses and society that prioritizing nature and considering sociological effects will lead to more profitable and sustainable outcomes. To shift the mindset of economic actors from short-term profits to long-term welfare, we need innovative ideas. The challenges of green microfinance development in Indonesia can be attributed to external and internal credit constraints. By transitioning from conventional financing to sustainable financing, SMEs can reap long-term benefits. Understanding this concept will enable economic actors to participate in the significant shift towards a sustainable and inclusive economy. Stakeholders must collaborate to assist SMEs in facing the challenges of adopting sustainable finance. Promoting sustainable access to financing for SMEs requires a holistic approach from the government, financial institutions, and private sector. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran penting dalam mencapai tujuan Pembangunan Berkelanjutan (SDGs), dan secara keseluruhan dapat memiliki dampak lingkungan yang signifikan, terkait dengan praktik produksi konvensional yang lebih mengedepankan sumber daya alam secara mendalam. UMKM juga memiliki potensi untuk berinovasi dari sisi lingkungan dan memberikan kontribusi yang relevan terhadap teknologi dan perbaikan lingkungan. Desain penelitian ini adalah tinjauan pustaka. Sifat penelitian ini adalah analisis deskriptif, yang menggambarkan data yang telah dikumpulkan secara teratur. Hasil penelitian ini menunjukkan bahwa tantangan terbesar dalam menerapkan keuangan berkelanjutan adalah meyakinkan pelaku usaha dan masyarakat bahwa upaya untuk menghasilkan keuntungan akan lebih baik dan berkelanjutan jika dilakukan dengan mempertimbangkan potensi alam dan efek sosiologi terhadap masyarakat. Oleh karena itu, diperlukan gagasan untuk mengubah cara berpikir pelaku ekonomi dari fokus pada keuntungan jangka pendek menjadi fokus pada kesejahteraan jangka panjang. Tantangan pengembangan keuangan mikro hijau di Indonesia dapat dijelaskan sebagai pembatasan kredit eksternal dan pembatasan kredit internal. Peralihan dari pembiayaan konvensional ke pembiayaan berkelanjutan dapat memberikan manfaat jangka panjang bagi UMKM. Selain peluang untuk mengembangkan usaha, pengenalan konsep ini juga akan memungkinkan para pelaku ekonomi untuk berpartisipasi dalam perubahan besar menuju perekonomian yang berkelanjutan dan inklusif.Para pemangku kepentingan yang terlibat juga perlu bekerja sama untuk membantu UMKM menghadapi tantangan yang dihadapi dalam mengadopsi keuangan berkelanjutan. Diperlukan pendekatan holistik dari pemerintah, lembaga keuangan, dan sektor swasta untuk menumbuhkan akses UMKM terhadap pembiayaan berkelanjutan.
Pengaruh Business Networking, Praktik Operasional Hijau, dan Akuntansi Digital terhadap Kinerja Perusahaan Dian Widiyati; Neneng Hasanah
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p335-344.36113

Abstract

This study aims to test and analyze how the influence of business networking, green operational practices, and digital accounting on company performance. The independent variables in this study are business networking, green operational practices, and digital accounting. While the dependent variable in this study is company performance. This research is quantitative research using primary data in the form of questionnaires. The population of this study is MSME actors in Jabodetabek. The sampling technique uses convenience sampling techniques so that a research sample of 105 respondents was obtained. The analysis tool used in this study is Smart-PLS. The results of this study are business networking has a positive effect on company performance, green operational practices have a positive effect on company performance and digital accounting has no effect on company performance.
The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19 Widiyati, Dian; Valdiansyah, Riyan Harbi; Meidijati, M; Hendra, H
Golden Ratio of Auditing Research Vol. 1 No. 2 (2021): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.488 KB) | DOI: 10.52970/grar.v1i2.77

Abstract

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).
Pengaruh Audit Delay, Audit Fee, Dan Kinerja Keuangan Terhadap Kualitas Audit Bimo Virgiantino Bimo Virgiantino; Dian Widiyati
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i3.370

Abstract

enelitian ini bertujuan untuk mengetahui pengaruh audit delay, audit fee dan kinerja keuangan terhadap kualitas audit pada Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022. Teknik pengambilan sampel menggunakan purposive sampling; sampel yang diperoleh sebanyak 39 perusahaan properti dan real estate selama lima tahun yang terdaftar di BEI dengan jumlah observasi sebanyak 195 data laporan keuangan. Metode pengujian hipotesis dalam penelitian ini diuji dengan menggunakan analisis statistik deskriptif dan analisis regresi logistik menggunakan Eviews versi 9. Hasil penelitian ini menunjukan bahwa secara simultan audit delay, audit fee, dan kinerja keuangan berpengaruh terhadap kualitas audit. Secara parsial audit delay dan kinerja keuangan tidak berpengaruh sedangkan audit fee berpengaruh secara signifikan terhadap kualitas audit. This study aims to determine the effect of audit delay, audit fees, and financial performance on audit quality in property and real estate companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique used purposive sampling; The samples obtained were 39 property and real estate companies listed on the IDX for five years with a total of 195 financial statement observations. The hypothesis testing method in this study was tested using statistic descriptive analysis and logistic regression analysis using Eviews version 9. Based on the test results, it is stated that simultaneously audit delay, audit fees, and financial performance affect audit quality. Partially audit delay and financial performance have no effect, while audit fee have a significant effect on audit quality.
Co-Authors A, Aprida Abdul Hafizh Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Andry Sugeng Andry Sugeng Andry Sugeng Anisah, Astri Lutfiatul Aryanti Lafau Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino Bimo Virgiantino Daeli, Sadari Dini Amalia Rahma Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Etty Murwaningsari Etty Murwaningsari Evi Susanti Fajar Ramadhan, Fajar Fakhrur Rozi Rifka Faudzan, Ryo Tegar Fauziah, Risma Resti Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah, Siti Chizatun Hanapiah Hendra, H Hendra, Lim Heni Pujiastuti Humaimah, Sunni Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Juniati Gunawan Kee, Susanti Lukmana, Fariz Mariam Mariam, Mariam Meidijati, M Nadilah Putri, Novita Naibaho, Sevhia Fransiska Trivena Br. Napisah Napisah Napisah Napisah, Napisah Nathasya Yemima Saputri Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Nofryanti, Nofryanti Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Prasanto, Shania Rizky Ramu Puspita Embun Sari Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saragih, Tiara Simatupang, Lusiana Fransiska SRI BULAN Sugeng, Andry Suwarno Suwarno Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Wulandari, Rosita Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zenabia, Tsarina Zubair Jauhamsyah