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All Journal Jurnal Reviu Akuntansi dan Keuangan Kinerja KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKRUAL: Jurnal Akuntansi Hasanuddin Economics and Business Review Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Assets: Jurnal Akuntansi dan Pendidikan Jurnal Abdi Insani Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Public Accounting (JPA) Inovasi Jurnal Pengabdian Masyarakat (IJPM)

Atmoko, Alfriadi Dwi

Unknown Affiliation

Author-ID : 922535

Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Efek Interaksi Relegiusitas Intrinsik dan Gender pada Hubungan Money Ethics dengan Tax Evasion Atmoko, Alfriadi Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.14023

Pajak merupakan pendapatan terbesar bagi Indonesia yang digunakan untuk pembangunan dan kesejahteraan di Indonesia. Namun, tidak sedikit yang melaporkan pajak tidak sesuai dengan yang seharusnya, bahkan banyak orang yang terus berusaha mencari celah untuk tidak membayar pajak. Penelitian ini bertujuan untuk menguji pengaruh money ethics terhadap tax evasion serta menguji efek interaksi religiusitas intrinsik dan gender (laki-laki dan perempuan) pada hubungan money ethics dengan tax evasion di Yogyakarta. Metode penelitian ini menggunakan metode analisis Partial Least Square (PLS) mengikuti pola model persamaan Structural Equation Modeling (SEM) dengan aplikasi WarpPLS 5.0. Hasil penelitian ini menunjukkan bahwa money ethics berpengaruh negatif terhadap tax evasion. Terdapat efek interaksi religiusitas intrinsik dan gender pada hubungan money ethics dengan tax evasion. Interaksi gender laki-laki lebih besar daripada interaksi perempuan pada hubungan money ethics dengan tax evasion

The Effect of Financial Ratios on Profitability of Consumer Goods Listed on the IDX in 2015-2019 Manurung, Yanti Lorenza; Atmoko, Alfriadi Dwi
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5624

This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio (CR), Total Assets Turn Over (TATO), Price Earning Ratio (PER) have a negative effect on Return On Assets (ROA). Debt to Equity Ratio (DER) has a positive and insignificant effect on Return On Assets (ROA), Debt Ratio (DR) has a negative and insignificant effect on Return On Assets (ROA), Fixed Charge Coverage (FCC) has a positive effect on Return On Assets (ROA), Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Debt Ratio (DR), Total Assets Turn Over (TATO), Fixed Charge Coverage (FCC), Price Earning Ratio (PER) affect Return On Assets (ROA)

Can Religious and Machiavellian Influence Tax Evasion? Research Based on Gender and Age Perspective Alfriadi Dwi Atmoko
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to empirically examine the effect of religiosity and Machiavellian on tax evasion and to examine the differences in each variable based on gender and age perspectives. The population and sample in this study are taxpayers in the Daerah Istimewa Yogyakarta (DIY) who have reported their tax obligations with a total sample of 140 respondents. This research method is quantitative with multiple regression analysis to test the effect of independent variables on the dependent variable and independent sample t-test to test differences in perspectives based on gender and age. The sampling technique uses simple random sampling technique. Questionnaires were distributed using personally administered questionnaires and electronically using a google form. The results of this study indicate that intrinsic religiosity has no effect on tax evasion, extrinsic religiosity has a positive effect on tax evasion and maciavellian has a positive effect on tax evasion. There are differences in the level of intrinsic religiosity, extrinsic religiosity, machiavellian and tax evasion based on gender. There is no difference in the level of intrinsic religiosity, extrinsic religiosity and machiavellian based on the age perspective, but there are differences in the level of tax evasion based on the age perspective.

PENINGKATAN PENGETAHUAN AKUNTANSI PADA GURU AKUNTANSI SMK NEGERI 1 DEPOK SLEMAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) BERBASIS INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) Alfriadi Dwi Atmoko
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 4 No. 2 (2020): Jurnal Panrita Abdi - Juni 2020
Publisher : LP2M Universitas Hasanuddin

Increased Accounting Knowledge in Accounting Teachers at SMK Negeri 1 Depok Sleman Based on IFRS-Based SAKAbstract This activity aims to socialize the IFRS curriculum to teachers at SMK N 1 Depok Sleman Yogyakarta in order to increase accounting knowledge based on IFRS-based SAK so that the quality of teaching of accounting teachers at the SMK can improve. Knowledge about IFRS is expected to be given to students so students can be better prepared to compete in the current industry. The implementation of IFRS in Indonesia has started to be implemented since 2012, but not a few vocational teachers in Indonesia understand and apply this curriculum to school lessons, resulting in a mismatch between the world of education and the industrial world. The method used in this service is to do a pre-test before the socialization and FGD of accounting teachers at SMK Negeri 1 Depok Sleman Yogyakarta. The pre-test results indicate that basic knowledge of IFRS-based accounting is still low at 34.8%. After pre-test the next program is IFRS-based accounting socialization and continued at the FGD session to discuss questions and material as teaching material in class. The results of the socialization and FGD can increase the knowledge of the teachers. Finally knowledge of the teachers recalled up to 276,7% so that the final result of the teacher's knowledge became 96,3%.Keywords: IFRS, vocational teacher, teaching quality, socialization.Abstrak. Kegiatan ini bertujuan untuk mensosialisasikan kurikulum IFRS kepada guru di SMK Negeri 1 Depok Sleman Yogyakarta guna meningkatkan pengetahuan akuntansi berdasarkan SAK berbasis IFRS agar kualitas pengajaran guru akuntansi di SMK tersebut dapat meningkat. Pengetahuan tentang IFRS diharapkan dapat diberikan kepada para siswa agar para siswa dapat lebih siap dalam berkompetisi pada industri saat ini. Penerapan IFRS di Indonesia sudah mulai diterapkan sejak tahun 2012, namun tidak sedikit guru SMK di Indonesia yang mengerti dan menerapkan kurikulum ini pada pelajaran sekolah sehingga terjadi ketidak kecocokan antara dunia pendidikan dengan dunia industri. Metode yang digunakan dalam pengabdian ini adalah melakukan pre-test sebelum dilakukan sosialisasi dan FGD terhadap guru-guru akuntansi pada SMK N 1 Depok Sleman Yogyakarta. Hasil pre-test menunjukkan pengetahuan dasar terhadap akuntansi berbasis IFRS masih rendah yaitu sebesar 34,8%. Setelah dilakukan pre-test program selanjutnya yaitu sosialisasi akuntansi berbasis IFRS dan dilanjutkan pada sesi FGD untuk membahas soal dan materi sebagai bahan ajar di kelas. Hasil dari sosialisasi dan FGD dapat meningkatkan pengetahuan para guru. Pengetahuan para guru meningat hingga 276,7% sehingga hasil akhir pengetahuan guru menjadi 96,3%.Kata Kunci: IFRS, guru SMK, kualitas pengajaran, sosialisasi.

Does Religiosity Reduce Tax Evasion? Empirical Research Based on Gender and Education Widiyanti Kurnianingsih; Alfriadi Dwi Atmoko
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p213-226

Tax evasion in Indonesia there are still many cases, even though the law clearly regulates taxation procedures, there are still many taxpayers who do not carry out their obligations by taking tax evasion measures. The purpose of this study was to empirically examine the effect of money ethics on tax evasion and the interaction effect of religiosity on the relationship between money ethics and tax evasion. This study also aims to test empirically the differences in the levels of the three variables based on the perspective of gender and education level. This research method uses simple regression analysis and used moderated regression analysis to test the effects of interaction and to test differences in gender perspectives and education levels on these three variables using independent sample t-test analysis. The results of this study are that money ethics has a positive effect on tax evasion, there is an interaction effect on the relationship between money ethics and tax evasion, there are differences in religiosity and tax evasion from a gender perspective, there is no difference in money ethics from a gender perspective and there is no difference in money ethics, religiosity and, tax evasion from the perspective of education level.

THE EFFECT OF FINANCIAL RATIOS ON PROFITABILITY OF CONSUMER GOODS LISTED ON THE IDX IN 2015-2019 Yanti Lorenza Manurung; Alfriadi Dwi Atmoko
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5711

This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio, Total Assets Turn Over, Price Earning Ratio have a negative effect on Return On Assets. Debt to Equity Ratio has a positive and insignificant effect on Return On Assets, Debt Ratio has a negative and insignificant effect on Return On Assets, Fixed Charge Coverage has a positive effect on Return On Assets, Simultaneously Current Ratio, Debt to Equity Ratio, Debt Ratio, Total Assets Turn Over, Fixed Charge Coverage, Price Earning Ratio affect Return On Assets.

DOES INTRINSIC RELIGIOSITY MODERATE BETWEEN THE SELF-ASSESSMENT SYSTEM AND TAX EVASION? A RESEARCH-BASED ON GENDER Alfriadi Dwi Atmoko
Assets: Jurnal Akuntansi dan Pendidikan Vol 10, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v10i2.5105

ABSTRACTThis study aims to examine the effect of the self-assessment system on tax evasion and the effect of intrinsic religiosity moderation on the relationship between the self-assessment system and tax evasion. This study also differences in the influence of gender on the effect of the self-assessment system on tax evasion. This research method uses moderated regression analysis (MRA) and an independent sample t-test. The results show that the self-assessment system had a negative effect on tax evasion. Meanwhile, intrinsic religiosity does not moderate the relationship between the self-assessment system and tax evasion. There are no gender differences at the level of the self-assessment system, intrinsic religiosity, and tax evasion.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh self-assessment system terhadap tax evasion dan efek moderasi religius intrinsik pada hubungan self-assessment system dengan tax evasion. Penelitian ini juga menganalisis perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion. Metode penelitian ini menggunakan analisis moderated regression analysis (MRA) dan independent sample t-test. Hasil penelitian menunjukkan bahwa self-assessment system berpengaruh negatif terhadap tax evasion. Religius intrinsik tidak memoderasi hubungan self-ssessment system dengan tax evasion. Tidak terdapat perbedaan gender pada tingkat self-assessment system, religius intrinsik dan tax evasion.

Pemanfaatan Office 365 Dan Teknologi Cloud Bagi Guru TK ABA Kadipolo di Masa Pandemi Covid-19 Ainul Yaqin; Alfriadi Dwi Atmoko
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i3.5394

This community service activity was carried out to provide assistance to TK ABA Kadipolo teachers, this is regarding changes in academic activity models due to conditions were caused by the Covid-19 pandemic. The implementation of community service activities is carried out in 3 stages, starting from pre-activities, then continued with activities carried out in the form of online and offline training related to the use of office 365 and Cloud Computing Technology. As well as the evaluation stage which is carried out by obtaining feedback testimonials from participants. The material in training activities using office 365 online by accessing the office.com page and cloud computing technology as a storage used in training is One Drive. In general, community service activity funded by LPM Universitas AMIKOM Yogyakarta in the 2020 on TDPT program was carried out well and provided new insights for participants about the application of cloud computing technology.

Pengaruh Pendapatan Asli Daerah Dan Dana Perimbangan Terhadap Pengalokasian Anggaran Belanja Modal (Studi Kasus Pada Pada Kabupaten/Kota di Daerah Istimewa Yogyakarta Tahun 2014-2019) Alfriadi Dwi Atmoko; Marselina Ade Putri
JPA : Journal of Public Accounting Vol 2, No 2 (2022): Journal of Public Accounting Vol. 2 No. 2, Desember 2022
Publisher : Politeknik Harapan Bersama

Tujuan penelitian ini untuk menguji dan memperoleh bukti empiris pengaruh Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan, Lain-lain PAD yang Sah, DBH, DAU, dan DAK terhadap pengalokasian anggaran Belanja Modal pada Kabupaten/Kota di Daerah Istimewa Yogyakarta tahun 2014-2019. Populasi penelitian terdiri dari 4 Kabupaten dan 1 Kota dan jumlah sampel penelitian sebanyak 30 data. Hasil pengujian menunjukkan bahwa secara individu atau parsial Pajak Daerah dan DBH berpengaruh negatif , Retribusi Daerah, Lain-lain PAD yang Sah dan DAU tidak berpengaruh, sedangkan Hasil Pengelolaan Kekayaan Daerah dan DAK yang Dipisahkan berpengaruh positif terhadap pengalokasian anggaran Belanja Modal. Hasil pengujian secara bersama-sama atau simultan terhadap Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah yang Dipisahkan, Lain-lain PAD yang Sah, DBH, DAU dan DAK berpengaruh terhadap pengalokasian anggaran Belanja Modal.

Pemanfaatan Teknologi Cloud untuk Analisis Cost and Benefit pada Laporan Keuangan di Masa Pandemi COVID-19 di Dewi Media Lestari Yogyakarta Alfriadi Dwi Atmoko; Ainul Yaqin
Inovasi Jurnal Pengabdian Masyarakat Vol 1 No 2 (2023): IJPM - Agustus 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/ijpm.107

Kegiatan ini bertujuan untuk meningkatkan ketrampilan manajer dan staf keuangan di Perusahaan Dewi Media Lestari yang bertempat di Jl. Ki Ageng Pemanahan, Sorosutan, Kota Yogyakarta, Daerah Istimewa Yogyakarta sesuai dengan ketentuan Standar Akuntansi Keuangan (SAK) dengan memanfaatkan teknologi cloud guna mempermudah dalam menganalisis laporan keuangan khususnya menganalisis cost and benefit pada saat pandemi COVID-19 ini. Permasalahan mitra saat adalah pencatatan keuangan secara manual dan staf keuangan yang berlatar belakang pendidikan bukan berasal dari akuntansi. Metode yang digunakan adalah dengan melakuakan sosialisasi dan pelatihan dengan menggunakan power point dan praktik secara langsung untuk pemanfaatan teknologi cloud tersebut. Hasil program pengabdian ini adalah pihak manajemen telah mendapatkan pemahaman siklus akuntansi dan analisis laporan keuangan sehingga pihak manajemen dapat menganalisis laporan keuangan dan membuat keputusan strategis dengan tepat dengan pemanfaatan teknologi cloud computing.

Co-Authors Aditya Maulana Hasymi Ainul Yaqin Ainul Yaqin Ainul Yaqin Amrullah, Yusuf Amri Asrindah, Disa Kusnawi Kusnawi Manurung, Yanti Lorenza Marselina Ade Putri Nurul Ulimaz Arif Pratiwi, Puji Putri, Marselina Ade Widiyanti Kurnianingsih Yanti Lorenza Manurung

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