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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Managament Insight: Jurnal Ilmiah Manajemen Infestasi Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Open Access Indonesia Journal of Social Sciences JAKED Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas Bina Bangsa Open Access Indonesia Journal of Social Sciences juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Jurnal Fairness West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Wijayanti, Indah Oktari
Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Self Assessment System, Tarif Pajak, Love Of Money, Kepercayaan terhadap Otoritas Pajak dan Perilaku Penggelapan Pajak Lismawati Lismawat; Indah Oktari Wijayanti; Vika Fitranita; Madani Hatta
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.955 KB) | DOI: 10.52062/jaked.v17i1.2327

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Self Assessment System, Tarif Pajak,  Love Of Money, Kepercayaan Terhadap Otoritas Pajak dan Prilaku Penggelapan Pajak. Sampel dalm penelitian ini sebanyak 107 wajib pajak orang Usaha Mikro Kecil Menengah (UMKM) yang memiliki omzet kurang dari 4,8 Milyar di Kota Bengkulu. Penelitian ini merupakan penelitian asosiatif dengan menggunakan pendekatan kuantitatif, penelitian asosiatif adalah penelitian yang bertujuan untuk mengetahui pengaruh variabeI independen terhadap variabeI dependen. Analisis data menggunakan teknik analisis deskriptif dan kuantitatif dengan Regresi Linear Berganda .Penelitian ini menujukan bahwa faktor yang memengaruhi wajib pajak untuk melakukan penggelapan pajak yaitu faktor self assestment System, Tarif Pajak,dan Kepercayaan Pada Otoritas Pajak Sehingga, wajib pajak yang memiliki cinta uang memiliki kecenderungan untuk tidak membayarkan pajaknya karena perilaku membayar pajak tidak akan memberikan timbal balik baginya. Penelitian ini memiliki keterbatasan, yaitu terbatas usulan model penelitian,terbatas pada variabel sementara faktanya masih terdapat banyak faktor lain yang juga dapat berpengaruh terhadap niat penggelapan pajak. Oleh karena itu, saran untuk studi selanjutnya agar menguji usulan model penelitian ini dengan menguji hasil studi ini secara empiris dan studi berikutnya dapat menggunakan variabel-variabel lain yang belum termasuk dalam studi ini untuk penelitian yang berkaitan dengan niat penggelapan pajak
KETAKUTAN, PERAN INVESTOR INSTITUSI DAN PERILAKU HERDING DALAM FASE PANDEMI COVID 19 Fenny Marietza; Nikmah Nikmah; Fitrawati Ilyas; Indah Oktari W
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 5: Maret 2023
Publisher : Bajang Institute

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

Abstract

This study aims to examine the effect between fear of death caused by the covid 19 virus and institutional ownership on herding behavior in companies listed on the LQ45 index (JSII) in the period from 2019 to 2021. The fear variable with the GFI index is a variable that has never been used before by previous studies to be a variable that can estimate whether fear can affect herding behavior. The sample of this study is companies listed on the LQ45 Index on the IDX from 2019 to 2021. The analysis method used is multiple linear regression assisted by Eviews in data processing. The results showed that the fear associated with the global mortality index was able to influence the occurrence of herding behavior on the LQ45 index. Meanwhile, the role of institutional ownership in companies on the IDX is unable to influence the occurrence of herding behavior. This study also proved that at the end of the year and the beginning of 2020 (honeymoon phase) using rolling window regression. It is proved that there has been a herding behavior caused by the fear of investors.
PELUANG BISNIS MELALUI KEGIATAN KEWIRAUSAHAAN DAN PENGHITUNGAN HARGA POKOK PRODUKSI SERTA HARGA JUAL PRODUK MINUMAN OBAT TRADISIONAL Lismawati Lismawati; Fadli Fadli; Isma Coryanata; Indah Oktari Wijayanti
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.391

Abstract

This community service aims to provide skills and knowledge about business opportunities  through entrepreneurial activities  and calculating the cost of goods produced and selling prices  of traditional medicine beverage products. The target group in this service activity is mothers and young women of home industry players in the community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency. Service activities are carried out by providing practices on how to calculate the cost of goods produced and selling prices for traditional ginger medicine drinks. This activity provides results in the form of understanding and knowledge possessed by mothers and young women of home industry players in the  community of Sri Kuncoro Village, Pondok Kelapa District, Central Bengkulu Regency about calculating the cost of goods produced and can determine the selling price of home industry products produced
Persepsi Dukungan Organisasi Memoderasi Variabel Sikap dan Persepsi Kontrol Perilaku Terhadap Niat Whistleblowing Novita Sari; Fachruzzaman Fachruzzaman; Darman Usman; Indah Oktari
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 18 No 1 (2023): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v18i1.3011

Abstract

Whistleblowing is an act of reporting fraud or violations committed by internal or external parties within an organization, Whistleblowing has an important role in uncovering fraud. This study aims to examine employee attitudes and perceptions of behavior control that affect whistleblowing intentions and perceptions of organizational support can be a moderating variable for attitudes and perceptions of behavior control. The sample in this study were employees of the Bengkulu City Tax Office. The data used in this research is primary data. The data collection method used a purposive sampling technique and this research used quantitative. Data were analyzed using multiple linear regression using SPSS 25 software. The results of testing the hypothesis in this study show that employee attitudes have a positive effect on whistleblowing intentions, perceived behavioral control has no effect on whistleblowing intentions, perceived organizational support cannot be a variable that moderates employee attitudes towards whistleblowing intentions, perceived organizational support can be a moderating variable that strengthens the effect of perceived behavioral control on whistleblowing intentions. In future research, it is hoped that the scope of research will be further expanded, not only at the Bengkulu City KPP, but can add to other organizations that are also prone to commit acts of fraud. It is also hoped to add other factors that can affect whistleblowing intentions, this is because there are still 70% more factors that influence whistleblowing intentions beyond the factors examined in this study.
Analisis Penggunaan Akuntansi Keuangan dalam Penilaian Kinerja Manajerial dan Hubungannya dengan Pengembangan Strategi Bisnis di Perusahaan PQR Mahdi Mahdi; Eva Andriani; Ummu Kalsum; Rita Laba'ada; Indah Oktari Wijayanti
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.252

Abstract

Dalam lanskap bisnis yang berkembang pesat saat ini, peran akuntansi keuangan melampaui pelaporan eksternal, infiltrasi praktik manajemen internal. Penelitian ini mengeksplorasi hubungan rumit antara akuntansi keuangan, penilaian kinerja manajerial, dan pengembangan strategi bisnis dalam Perusahaan PQR, pemain terkemuka di industrinya. Melalui pendekatan metode campuran yang mencakup wawancara, analisis dokumen, survei, dan analisis data kuantitatif, penelitian ini mengungkapkan penggunaan metrik, alat, dan kerangka kerja keuangan yang meluas dalam menilai kinerja manajerial. Ini juga menunjukkan korelasi kuat antara penilaian kinerja berbasis akuntansi keuangan dan penyelarasan strategi bisnis dengan tujuan keuangan. Khususnya, kerangka balanced scorecard muncul sebagai alat utama dalam integrasi KPI keuangan dan non-keuangan untuk evaluasi kinerja yang komprehensif. Temuan ini menggarisbawahi peran penting akuntansi keuangan dalam memandu pengambilan keputusan strategis dan menumbuhkan budaya berorientasi hasil. Penelitian ini berkontribusi pada pemahaman yang lebih luas tentang relevansi strategis akuntansi keuangan dalam organisasi, memberikan wawasan yang dapat ditindaklanjuti untuk meningkatkan penilaian kinerja manajerial dan meningkatkan pengembangan strategi bisnis.
Do Internal Control and Compensation Matters in Fraud at Local Government? Information Foraging Perspective Irwansyah Irwansyah; Indah Oktari Wijayanti; Septin Eka Putri
JAFFA Vol 11, No 2 (2023): October
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v11i2.22129

Abstract

Accounting fraud is still a problem in organizations, especially in the public sector. This research aims to provide empirical evidence of the influence of internal control of assets, information asymmetry, good government governance implementation, and compensation suitability on accounting fraud. Purposive sampling was the sample selection technique used, and obtained 70 respondents were finance employees in 39 Local Government Agencies in Bengkulu City. Data collected through distributing questionnaires was tested using multiple linear regression analysis. The results of the research show that internal control of assets, information asymmetry, and compensation suitability have a positive effect on accounting fraud in Bengkulu City's Local Government Agency. Good government governance implementation does not affect accounting fraud in the Local Government Agency in Bengkulu City. Accounting fraud mitigation can be enforced through several mechanisms, such as employee rotation and reducing information asymmetry in Bengkulu City Local Government Agencies.
Dampak Kenaikan Pertumbuhan Ekonomi RI 5,7% pada Kasus Penipuan Startup AS terhadap SoftBank Irwan Moridu; Wily Mohammad; Ramdhan Kurniawan; Indah Oktari Wijayanti; Eko Sudarmanto
Jurnal Bisnis dan Manajemen West Science Vol 2 No 03 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v2i03.569

Abstract

Penelitian ini menyelidiki potensi dampak pertumbuhan ekonomi Indonesia sebesar 5,7% terhadap kasus penipuan startup Amerika Serikat terhadap SoftBank, yang bertujuan untuk menjelaskan hubungan yang rumit antara tren ekonomi makro dan proses hukum transnasional. Dengan menggunakan pendekatan metode campuran, analisis kuantitatif terhadap data ekonomi dan pemeriksaan kualitatif terhadap catatan kasus hukum dilakukan. Analisis kuantitatif menunjukkan adanya korelasi positif yang moderat antara pertumbuhan PDB Indonesia dengan arus masuk investasi asing langsung (FDI) ke Amerika Serikat. Analisis regresi menunjukkan bahwa meskipun terdapat hubungan yang signifikan secara statistik antara pertumbuhan PDB Indonesia dan beberapa indikator ekonomi tertentu di AS, namun pengaruhnya relatif kecil. Analisis kualitatif mengungkap strategi hukum yang kompleks dan peningkatan pengawasan peraturan dalam kasus SoftBank. Diskusi ini menekankan keterkaitan antara pertumbuhan ekonomi dan dinamika hukum, meskipun dampak langsungnya mungkin terbatas. Penelitian ini berkontribusi dalam memahami interaksi antara ekonomi dan hukum dalam konteks global, menggarisbawahi pentingnya pendekatan yang komprehensif.
Effect of Female Board of Commissioners, Managerial Ownership and Debt Policy on Tax Aggressiveness Indah Oktari Wijayanti; Susanti Usman; Ratih Juwita; Erna Kustyarini; Ayatullah Al Quddus
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.305

Abstract

The purpose of this article is to analyze the influence of female commissioners, managerial ownership and debt policy on tax aggressiveness. This article is based on agency theory, namely to understand the relationship between variables. The object of this article is a mining sector company, the Coal subsector on the Indonesian Stock Exchange (BEI) is used as a research object. The sample used was 15 companies during 2016-2018. The method used in sampling is purposive sampling. Data analysis uses classical assumption tests and hypothesis testing using the multiple linear regression method. The results of the research show that Women's Board of Commissioners, Managerial Ownership and Debt Policy have no influence on Tax Aggressiveness. The control variable measurement of leverage has a significant relationship to tax aggressiveness and measurements of company age, company size and probability do not have a significant relationship to Tax Aggressiveness.
Analisis Pengaruh Kebijakan Dividen, Struktur Modal, dan Kinerja Keuangan terhadap Nilai Perusahaan: Studi Kasus pada Perusahaan Publik di Bursa Efek Indonesia Murini Murini; Jan Horas Veryady Purba; Rina Destiana; Indah Oktari Wijayanti
Jurnal Bisnis dan Manajemen West Science Vol 2 No 04 (2023): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v2i04.778

Abstract

Penelitian kuantitatif ini menyelidiki interaksi antara kebijakan dividen, struktur modal, kinerja keuangan, dan nilai perusahaan dalam konteks perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI). Sampel sebanyak 132 perusahaan yang mencakup periode 2018 hingga 2021 diteliti dengan cermat menggunakan analisis Structural Equation Modeling dengan Partial Least Squares (SEM-PLS). Penilaian model pengukuran menunjukkan reliabilitas dan validitas yang kuat untuk setiap konstruk, yang mengindikasikan kekokohan indikator yang dipilih. Analisis model struktural menemukan hubungan positif yang signifikan antara kebijakan dividen, struktur modal, kinerja keuangan, dan nilai perusahaan. Temuan ini memberikan wawasan yang berharga bagi investor, pembuat kebijakan, dan praktisi perusahaan, yang dapat digunakan sebagai dasar pengambilan keputusan strategis di pasar modal Indonesia yang dinamis.
Pengaruh Desentralisasi, Strategi Bisnis dan Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Irwansyah Irwansyah; Indah Oktari Wijayanti; Sri Wahyuni
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22130

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh desentralisasi, strategi bisnis dan informasi akuntansi manajemen terhadap kinerja manajerial. Kinerja manajerial menjadi salah satu fokus utama karena dinilai memainkan peran krusial keberlanjutan organisasi. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survey. Penelitian ini melibatkan manajer perhotelan sebagai responden. Manajer merupakan penggerak dan penggelola utama aktivitas organisasi sehingga mampu menggambarkan kondisi manajerial secara komprehensif. Hasil penelitian menunjukkan bahwa pengaruh desentralisasi dapat meningkatkan terhadap kinerja manajerial. Pemberian kewenangan membentuk otonomi sehingga manajer lebih efektif dalam melakukan pengelolaan. Temuan penelitian menunjukkan bahwa strategi bisnis mendorong peningkatan kinerja manajerial. Adanya informasi akuntansi manajemen terbukti berpotensi meningkatkan kinerja manajerial. Penelitian memberikan implikasi beberapa upaya krusial yang perlu dipertimbangkan manajemen untuk meningkatkan kinerja manajerial pada organisasi. This research aims to investigate the effect of decentralization, business strategy and management accounting information on managerial performance. Managerial performance is one of the main focuses because it is considered to play a crucial role in organizational sustainability. This research uses quantitative methods with a survey approach. This research involved hotel managers as respondents. Managers are the main movers and organizers of organizational activities so they are able to describe managerial conditions comprehensively. The research results show that the influence of decentralization can improve managerial performance. Giving authority creates autonomy so that managers are more effective in managing. Research findings show that business strategy encourages increased managerial performance. The existence of management accounting information has been proven to have the potential to improve managerial performance. Research provides implications for several crucial efforts that management needs to consider to improve managerial performance in organizations.
Co-Authors A'yun, Qurrata Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Difitri, Sholeha Kurnia Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad Farida Idayati Farisa Retno Wulan Febi AJi Riansyah Febzi Fiona Fenny Marietza Fiona, Febzi Fitranika, Vika Fitranita, Vika Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Hara, Elysa Fitriani Herawansyah Herawansyah Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri Jamaluddin Majid Jamaluddin Majid Jan Horas Veryady Purba Judijanto, Loso Lismawati Lismawat Lismawati Lismawati Lismawati, Lismawati LISTIANA SRI MULATSIH Listiana Sri Mulatsih Loso Judijanto Lulu Amalia Nusron Madani Hatta Mahdi Mahdi Media Kusumawardani, Media Melati Agusrina Muhammad Syahrul Munir Munir, Muhammad Syahrul Murini, Murini Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Oktihandani, Wulida Pahrijal, Rival Pian, Suprianus Putri, Fitria Oktaviani Rahma Wati Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal S, Dri Asmawanti Saiful Saiful Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Ummu Kalsum Urip Sudiana Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Yahya Yahya Yahya Yahya Zoraya, Intan