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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) DEDIKASI PKM Abdimisi Jurnal Ilmiah Raflesia Akuntansi Rengganis Jurnal Pengabdian Masyarakat Journal of Law, Administration, and Social Science JURNAL AKUNTANSI DAN MANAJEMEN MADANI (JAMM) 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 Jurnal Riset Akuntansi dan Auditing 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 Jurnal Mahasiswa Manajemen dan Akuntansi Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JAATB 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 Jurnal Ekonomi, Manajemen, Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Aktivitas Jurnal Ilmiah Akuntansi
Widiyati, Dian
Universitas Pamulang
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PENGARUH KARAKTER EKSEKUTIF, TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE Faudzan, Ryo Tegar; Widiyati, Dian
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.754

Abstract

The purpose of this study is to analyse the effect of executive character, transfer pricing and sales growth on tax avoidance. The independent variables used are executive character, transfer pricing and sales growth. The dependent variable used is tax avoidance. The population in this study are properties and real estate companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sampling method used was purposive sampling with a sample of 28 companies. The analysis method used in this research is multiple linear regression which is processed using the Eviews 9 application. The data source for this research is the Financial Statements. The result of partial research  show that executive character affects tax avoidance, while transfer pricing and sales growth have no effect on tax avoidance. The result of this study simultaneously show that executive character, transfer pricing, and sales growth have an influence on tax avoidance.
ENHANCING THE CREDIBILITY OF SUSTAINABILITY REPORTING: CHALLENGES AND OPPORTUNITIES FOR IMPLEMENTING ASSURANCE STANDARDS Widiyati, Dian; Hendra, Lim
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.767

Abstract

Sustainability reporting has become an important tool for companies to communicate their social, environmental, and governance performance to stakeholders. However, the reliability of the information in these reports is often questioned, so assurance standards such as AA1000AS and ISAE 3000 are used to increase credibility. This study explores the benefits, challenges, and opportunities of implementing assurance standards in sustainability reporting. An analysis of the literature shows that assurance standards increase transparency and build stakeholder trust. However, challenges such as high costs, technical complexity, and cultural barriers are barriers to effective implementation, especially for small and medium-sized companies. The study also highlights the gap between international standards and local regulations, as well as the need for harmonization to ensure relevance in various contexts. By combining in-depth interviews and analysis of sustainability reports, the study identifies strategies to address barriers, including improving internal capabilities and adapting to local expectations. These findings provide insights for companies to maximize the benefits of assurance in sustainability reporting, help them meet evolving regulatory demands and strengthen their reputation in the global market. The study contributes to the sustainability reporting literature by offering practical solutions to address implementation challenges.
Pengaruh Pengungkapan Corporate Social Responsibility, Intellectual Capital, Ukuran Perusahaan Dan Peringkat Kinerja Lingkungan Terhadap Kinerja Keuangan Hasanah, Neneng; Widiyati, Dian
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.675

Abstract

— The purpose of this study was to examine the effect of Corporate Social Responsibility Disclosure, Intellectual Capital, Company Size, and Environmental Performance Ratings on Financial Performance. Indepnendent Variabel are Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings, while the dependent variable is Financial Performance. The population in this study were mining company in the 2021-2023 period. The data collection technique used was purposive sampling, in order to obtain a sample of 12 companies with 36 data that match the criteria. The results of this study indicate that the variables of effect of Corporate Social Responsibility, Intellectual Capital, Company Size, and Environmental Performance Ratings do not have effect on financial performance (T Test). However, simultan test, tresults of this study are variabels do not have effect.
PENGARUH PARTISIPASI ANGGARAN, ENVIRONMENTAL UNCERTAINTY, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada PT Bank CIMB Niaga Tbk) Ayu, Winda Permata; Widiyati, Dian
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of budget participation, environmental uncertainty, and leadership style on managerial performance at PT Bank CIMB Niaga Panglima Polim in 2024. The sampling technique used purposive sampling and obtained a sample of 39 respondents. This research method uses associative quantitative. This research uses descriptive statistical analysis, data quality tests, classical assumption tests, and hypothesis tests consisting of multiple linear regression analysis tests, coefficient of determination (R2), F tests, and t tests processed using SPSS version 25. The results of this research show that budget participation, environmental uncertainty, and leadership style simultaneously influence managerial performance. Partially, budget participation has no effect on managerial performance, while  environmental uncertainty and leadership style influence managerial performance.
PENGARUH KEPEMILIKAN INSTITUSIONAL, RISK MANAGEMENT COMMITTEE DAN INTELLECTUAL CAPITAL TERHADAP MANAJEMEN LABA Alfikih, Galih Ikraam; Widiyati, Dian
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23329

Abstract

In the face of economic growth and increasingly intense market competition, the business sector, especially industry, is required to adapt and manage performance effectively. The study aims to analyze the influence of institutional ownership, Risk Management Committee, and Intellectual Capital on Earnings Management. The research was carried out by analyzing the financial reports of companies in the industrial sectors listed on the Indonesian Stock Exchange during the period 2018 - 2022. The sample in this study 10 companies of the industry sectors that were listed in the Indonesia Stock Exchange over the period of 2018 - 2022 with purposive sampling technique. The data on this research is secondary data of the company's financial report that has been used as a sample of the research. The variables in this study are Institutional Ownership, Risk Management Committee, and Intellectual Capital as well as Earnings Management.Analysis of research results using EViews 10 software. The research results show that the best model is the Common Effect Model (CEM).The results of this study show that simultaneously Institutional Ownership, Risk Management Committee and Intellectual Capital have an influence on Earnings Management, Institutional Ownership has a influence upon Earnings Management, the Risk Management Committee has no influence over Earnings Management, Intellectual Capital has no influence over Earnings Management.
Penerapan Green Accounting Terhadap Kinerja Keuangan: (Perusahaan Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia tahun 2019-2021) Hasanah, Neneng; Widiyati, Dian
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.124

Abstract

Praktik akuntansi lingkungan di Indonesia sampai saat ini belum efektif. Masih terdapat pencemaran lingkungan yang diakibatkan adanya limbah industri. Perusahaan teksil dan garmen termasuk perusahaan yang memiliki limbah yang dapat mencemari lingkungan, seperti zat kimia yang terkadung pada bahan tekstil atas limbah tersebut. Jika limbah tersebut tidak dikelola dengan baik, maka akan merusak lingkungan sekitar bahkan merusak dunia. Seiring dengan kian seriusnya krisis sosial dan lingkungan, sejumlah pihak menuding akuntansi dan para akuntan adalah salah satu pihak pemicu terjadinya krisis tersebut. Hal ini disebabkan karena praktik akuntansi selama ini hanya berfokus pada transaksi-transaksi keuangan atau yang bersifat keuangan. Sementara transaksi atau peristiwa-peristiwa sosial dan lingkungan, yang sebenarnya menjadi pilar dasar bisnis, cenderung diabaikan dalam proses akuntansi. Penelitian ini dilakukan untuk menguji kembali dan memberikan bukti empiris tentang penelitian yang berkaitan dengan penerapan Green Accounting. Variabel independen dalam penelitin ini yaitu Green Accounting sebagai X1 dan Profitabilitas sebagai X2, sedangkan variable dependen dalam penelitian yaitu Harga Saham. Penelitian menggunakan data laporan keuangan perusahaan tesktil dan garmen yang sudah terdaftar di BEI. Jumlah populasi pada penelitian ini sebanyak 21 perusahaan. Dengan menggunakan teknik purposive sampling sebagai pemilihan sampelnya didapat 12 perusahaan. Data dari sampel perusahaan akan di uji menggunakan analisis regresi linier berganda yang diolah menggunakan eviews 10. Peneliti berharap penelitian yang telah dipublikasi ini dapat dibaca oleh peneliti lain dan penelitian ini juga diharapkan dapat menjadi bahan pertimbangan untuk perusahaan dan pemerintah dalam mengambil kebijakan. Selain itu, investor juga diharapkan dapat menjadikan penelitian ini sebagai refrensi untuk menentukan keputusan berinvestasi.
Pengaruh Capital Intensity, Perencanaan Pajak, dan Risiko Bisnis terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Konsumen Primer di Bursa Efek Indonesia Tahun 2018-2022) Naibaho, Sevhia Fransiska Trivena Br.; Widiyati, Dian
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/6qs40m71

Abstract

The study was conducted by analyzing the 2018-2022 annual financial reports of primary consumer companies listed on the Indonesia Stock Exchange. The sample used in this study consisted of 35 large consumer sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period using a purposive sampling technique. The variables used in this study are capital intensity, tax planning, business risk as independent variables, and firm value as dependent variables. The research method uses the panel data regression method using EViews 13 Student Version Lite software. Based on the results of the study, the best model is the fixed effect model. The results of the study indicate that there is an influence of capital intensity, tax planning, and business risk on firm value simultaneously, there is an influence of capital intensity on firm value with a significant negative effect, tax planning on firm value is stated to have no significant effect and there is an influence of business risk on firm value with a significant positive effect.
Pengaruh Tax Avoidance terhadap Nilai Perusahaan Subsektor Processed Food dengan Leverage Perusahaan sebagai Variabel Moderasi Prasanto, Shania Rizky; Widiyati, Dian
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 13, No 1 (2025): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v13i1.18779

Abstract

This study aims to test and analyze the effect of tax avoidance on firm value by considering corporate leverage as a moderating variable. The object of this study is companies in the manufacturing industry of the basic necessities sector (consumer non-cyclicals) processed food sub-sector listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses a quantitative approach with panel data types and uses multiple linear regression methods in testing the hypothesis. From the results of the study, it can be concluded that tax avoidance has a significant negative effect on firm value. Corporate leverage is able to moderate and strengthen the relationship between tax avoidance and firm value. The limitation of this study lies in the use of samples that are only limited to companies in the processed foods sub-sector listed on the IDX in a certain time period. Therefore, in subsequent studies, it is hoped that samples from other sectors and different years can be developed to gain a more comprehensive understanding of the effect of tax avoidance on firm value with corporate leverage as a moderating variable.
Adopsi International Financial Reporting Standard untuk Usaha Mikro, Kecil, dan Menangah Anisah, Astri Lutfiatul; Widiyati, Dian
Journal of Law, Administration, and Social Science Vol 5 No 2 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i2.1558

Abstract

This paper aims to analyze the factors influencing the adoption of IFRS for SMEs from a cross-country perspective. The research method used in this study is qualitative, with a scoping review approach. The data employed in this study is secondary data in the form of journal articles published on Google Scholar (https://scholar.google.com/) and Emerald Insight (https://www.emerald.com/) within the period of 2020 to 2024. The scoping review includes mapping studies on the adoption of IFRS for SMEs across countries. The study concludes that the adoption of IFRS for SMEs in different countries is influenced by factors such as needs and relevance, institutional pressures, environmental and cultural aspects, standard complexities, user perceptions, adaptive approaches, regulatory frameworks and government support. The factors affecting IFRS for SMEs adoption vary between countries; however, the fundamental principle of implementing this standard lies in creating a consistent, credible, and internationally acceptable financial reporting system. Future research is expected to consider other factors not covered in this study to provide a more comprehensive contribution to the understanding and development of IFRS for SMEs adoption at a global level.
OPTIMALISASI LAPORAN KEUANGAN DAN PAJAK SEBAGAI STRATEGI BISNIS DALAM MENGAKSES TAMBAHAN MODAL DI ERA DIGITALISASI PADA UMKM KELURAHAN PANINGGILAN, CILEDUG Rofiudin, Ahmad; Ramadhan, Fajar; Mariam, Mariam; Fitriyah, Siti Chizatun; Widiyati, Dian
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 01 (2025): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i01.2016

Abstract

UMKM di Kelurahan Paninggilan, Kecamatan Ciledug, masih menghadapi kendala dalam mengakses tambahan modal yang disebabkan oleh kurang optimalnya pencatatan laporan keuangan dan pelaporan pajak. Penelitian ini bertujuan mengoptimalkan laporan keuangan dan perpajakan melalui digitalisasi sebagai strategi bisnis untuk membuka akses modal usaha. Metode pelaksanaan meliputi survei kebutuhan, sosialisasi, pelatihan, serta pendampingan intensif kepada pelaku UMKM dalam penyusunan laporan keuangan digital dan pelaporan pajak secara online. Hasilnya menunjukkan peningkatan pemahaman dan kemampuan pelaku UMKM dalam mengelola keuangan dan pajak, yang berdampak positif pada kepatuhan pajak dan kemudahan pengajuan Kredit Usaha Rakyat (KUR). Program ini membuktikan bahwa digitalisasi administrasi keuangan dan perpajakan dapat memperkuat legalitas usaha dan meningkatkan daya saing UMKM. Optimalisasi laporan keuangan dan pajak melalui digitalisasi menjadi strategi efektif untuk mendukung pengembangan UMKM dan meningkatkan kesejahteraan masyarakat di era digital.
Co-Authors A, Aprida Abdul Hafizh Abdullah, Mei K. Addenda, Fibula Nandana Agus Afandi Agus Afandi Agus Afandi Agus Afandi Al hadad, Nasrulllah Alfikih, Galih Ikraam Amelia Tirana Sita Anisah, Astri Lutfiatul Aropah, Intan Siti Aryan Rhakasa Putra Setiadi, Mohamad Ayu, Winda Permata Azizah, Muthia Bagas Nur Wicakso Bimo Virgiantino, Bimo Virgiantino Daeli, Sadari Dwi Sulistiani Elfin Krisdayanti Hia Elsa Nurani Safitri, Neng Endri Purnomo Erika Pratiwi, Erika Erliana Erlyna Tri Rohmiatun Etty Murwaningsari Etty Murwaningsari Evi Susanti Fachruli Hayu Biyantarimelia 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 Hidayat, R Taufik Humaimah, Sunni Indri Ramadhayani Indri Ramadhayani Irawati, Wiwit Irsyad Asy’ari Jasmi Indra Juniati Gunawan Kee, Susanti Lafau, Aryanti Lukmana, Fariz Mariam Mariam, Mariam Maulana, Muhamad Firman 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 Ningsih, Indria Nofryanti, Nofryanti Novita Wulandari Nuraini, Saroyah Nurazizah Harahap Nurmadina, Tia Nuryati, Neni Panji Priyanto Pattiselanno, Vanezha Wilhelmina Pradisa, Riska Prasanto , Shania Rizky Prasanto, Shania Rizky Rafles Ginting Rahma, Dini Amalia Rahmah, Saskia Auliya Ramadhani, Annisa Syarifah Ramu Puspita Embun Sari Ricky Yunisar Setiawan Riyan Harbi Valdiansyah Rofiudin, Ahmad Rosini, Iin Sanulika, Aris Saputri, Nathasya Yemima Saragih, Tiara Sari, Dian Wulan Simatupang, Lusiana Fransiska Siti Nurhasanah SRI BULAN Sugeng, Andry Suwarno Suwarno Triyana, Mimi Tushafa, Muhammad Giri Fadhila Widyana, Mellania Fitria Winardi, Agung Wulandari, Rosita Yolanda Zagoto, Akwilan Evalyn Yunita Kurnia Shanti Zenabia, Tsarina Zubair Jauhamsyah