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All Journal Owner : Riset dan Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Bisnis dan Akuntansi Journal Of Business, Finance, and Economics (JBFE) Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Balance : Jurnal Akuntansi dan Bisnis Journal of Research Analysis and Management Reviews
Oryza Tannar
Universitas Pembangunan Nasional Veteran Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A Determinan Pendapatan Pelaku UMKM di Kecamatan Candi Kabupaten Sidoarjo Wahyu Adinda Rizky; Oryza Tannar
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i2.874

Abstract

This study aims to analyze the influence of Financial Technology Literacy and People’s Business Credit (KUR) on the Income of MSMEs in Candi District, Sidoarjo Regency. This research uses a quantitative approach with a survey method. The sample consisted of 81 MSME actors selected using the Slovin formula, and data were collected through questionnaires. Data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS) with the help of SmartPLS 4.0 software. The results show that both Financial Technology Literacy and People’s Business Credit have a positive and significant effect on MSME income. These findings highlight the importance of enhancing digital literacy and improving access to government-supported financing to support income growth among MSMEs.
Analisis Pengendalian Internal Atas Piutang pada PT. Usaha Utama Bersaudara Putri Maulidya; Oryza Tannar
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.40

Abstract

The phenomenon that occurs at PT Usaha Utama Bersaudara is the existence of duplicate tasks, where the cashier function is also responsible for the billing function which is only structural in nature. The purpose of this research was to determine whether the internal control over receivables at PT Usaha Utama Bersaudara was in accordance with the COSO framework. This research uses primary and secondary data sources. The data collection methods in this study are interviews, observations, and literature studies. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. The research was conducted at PT Usaha Utama Bersaudara located in Surabaya which is a trading company. The results of the study state that internal control over receivables at PT Usaha Utama Bersaudara is still not in accordance with the COSO Framework. Out of five elements of internal control based on the COSO Framework, only three elements are in accordance, namely risk assessment, information and communication, and monitoring activities. In addition, the existence of duplicate duties and functions that are only structurally written makes internal control over the company's receivables not yet in accordance with the COSO Framework.
Analisis Potensi Pajak Restoran dalam Peningkatan Penerimaan Pajak Daerah di Kota Surabaya Karina Eka Wardani; Oryza Tannar
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7488

Abstract

This study aims to evaluate the potential of restaurant tax in contributing to the increase of Local Own-Source Revenue (PAD) in Surabaya City by analyzing the alignment between tax targets and actual revenues during the period of 2022 to 2025. A descriptive qualitative approach was employed, utilizing a case study at the Surabaya Revenue Agency (BAPENDA). Data were collected through triangulation methods, including interviews with relevant stakeholders and document analysis. The findings reveal fluctuations in restaurant tax realization, with the highest achievements recorded in 2023 (95.47%) and 2024 (102.74%). The average annual growth rate of 15.67% indicates significant potential for revenue expansion in this sector. However, several challenges affect the effectiveness of tax collection, such as low taxpayer awareness, an insufficient number of field officers, and suboptimal implementation of digital reporting systems. In response, BAPENDA has undertaken various initiatives, including taxpayer education and outreach programs, data updating efforts, and strengthening of monitoring mechanisms. This research highlights the importance of integrating digital technologies, enhancing institutional capacity, and promoting tax literacy as key strategies to optimize the contribution of the restaurant sector to PAD. The findings provide valuable insights for formulating sustainable, locally based fiscal policies
Pengaruh Cash holding dan Financial leverage terhadap Income smoothing pada Perusahaan Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode Pascapandemi COVID-19 Muhammad Akbar Widya Putra; Oryza Tannar
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3546

Abstract

The post-pandemic economic recovery period of 2022–2024 has heightened uncertainties in corporate earnings stability, particularly within Indonesia's food and beverage sector. This study examines the effect of cash holding and financial leverage on income smoothing practices among food and beverage companies listed on the Indonesia Stock Exchange during that period. Grounded in agency theory and signaling theory, this research argues that both variables may create incentives for management to engage in earnings-smoothing behavior. A quantitative approach was employed using secondary data from annual audited financial reports. Purposive sampling yielded 47 companies, resulting in 141 firm-year observations over three years. Income smoothing was measured using the Eckel Index, cash holding was proxied by the ratio of cash and cash equivalents to total assets, and financial leverage was measured by the ratio of total debt to total assets. Binary logistic regression was applied using IBM SPSS 27. Results of the simultaneous test indicate that cash holding and financial leverage jointly influence income smoothing (sig. 0.049). Partially, cash holding has a significant negative effect on income smoothing (sig. 0.024), suggesting that higher cash reserves reduce the likelihood of earnings-smoothing practices. Financial leverage, however, shows no significant effect (sig. 0.142), indicating that debt pressure alone does not drive income smoothing in this sector during the post-pandemic recovery. These findings underscore the importance of strengthening corporate governance and transparency to safeguard the credibility of financial reporting.
THE FUNCTION OF INTERNAL AUDIT AND FINANCIAL REPORTING QUALITY: THE MODERATING ROLE OF THE RISK MANAGEMENT COMMITTEE Yulianti Raharjo; Oryza Tannar; Yani Permatasari
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jhc7bd65

Abstract

Abstract: This study aims to analyze the moderating role of the risk management committee on the relationship between the internal audit function and the quality of financial reporting. Based on the ordinary least square test results on 715 non-financial companies listed on the Indonesia Stock Exchange in the 2018-2024 period, several test results were obtained. The results show that the existence of an internal audit function in a company can improve the quality of financial reporting. In addition, the existence of a risk management committee can strengthen the relationship between the internal audit function and the quality of financial reporting. Academically, the results of this study are expected to contribute to the literature regarding what factors can improve the quality of corporate financial reporting. Meanwhile, regulators and company management can use the results of this study as consideration for companies to have internal audit functions and risk management committees within their companies as part of the corporate governance mechanism, so that companies can present high-quality financial reporting.
Analisis Strategi Manajemen Piutang dalam Mengurangi Potensi Risiko Piutang Tak Tertagih pada PT ABC Dwita Diajeng Syawaliah; Oryza Tannar
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.805

Abstract

Credit sales are a common strategy employed by companies to boost sales volume and expand market reach. However, this strategy also carries the risk of uncollectible receivables, which can negatively affect the company’s financial liquidity. This study aims to analyze the receivables management strategies implemented by PT ABC in mitigating the potential risk of uncollectible receivables. A qualitative descriptive approach was used, with data collected through observation, literature review, and direct interviews with relevant parties. The findings reveal that the company applies a series of strategies, including customer creditworthiness evaluation, the use of guarantees such as SKBDNs and checks, flexible installment payment options, and a phased collection procedure involving reminders, visits, and legal notices. These strategies have proven effective, as indicated by the declining trend in uncollectible receivables over the past three years, from 2022 to 2024. The study concludes that effective receivables management, supported by an integrated accounting system and consistent procedures, can minimize the risk of losses and maintain the company’s financial stability
Analisis Pengendalian Internal Terhadap Penjualan Tunai Retail Pada PT. Usaha Utama Bersaudara: Studi kasus pada PT Usaha Utama Bersaudara Jihan Syauqiyah Rosyadah; Oryza Tannar
JARUM: Journal of Analysis Research and Management Review Vol. 1 No. 3 (2024): September
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v1i3.48

Abstract

Kunci sukses dari usaha dagang adalah penjualannya. Dengan pengendalian internal yang baik dapat menghasilkan kinerja yang baik pula. Karena itu, penulis ingin meneliti apakah pengendalian internal pada PT. Usaha Utama Bersaudara (Lawang Agung) terhadap siklus penjualan tunai telah sesuai dengan kerangka komponen COSO Framework (2013), dimana COSO Framework adalah pedoman pengendalian internal yang telah disepakati secara internasional. Metode yang digunakan pada penelitian ini adalah Kualitatif Studi Kasus. Subjek dari penelitian ini adalah PT. Usaha Utama Bersaudara. Sedangkan objek penelitian ini adalah Penjualan Tunai Retail PT. Usaha Utama Bersaudara. Sumber data yang digunakan adalah primer berupa wawancara terbuka dan observasi. Sementara data sekundernya adalah dokumentasi. Hasil penelitian menunjukkan dari penilaian kelima komponen COSO pada PT. Usaha Utama Bersaudara sudah cukup memadai. Sehingga, ketiga tujuan COSO pada PT. UUB juga dapat tercapai, akan tetapi pada kondisi tertentu masih ada kekurangan
KAJIAN LAJU PERTUMBUHAN NILAI PAJAK RESTORAN DI BAPENDA KOTA SURABAYA wika kwana suci; Oryza Tannar
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2825

Abstract

The growth of restaurant tax revenues at BAPENDA Surabaya City during the period 2022 to 2024 has not been able to reach the set target. The study was conducted using a qualitative approach and case study method, using data obtained through structured interviews with one of BAPENDA's employees and tax realization reports. Within a period of three years, the average growth rate only reached 15.66%, still far below the minimum success standard of 30%. 2023 showed an increase of 21.43%, but in 2024 there was a sharp decline of 9.89%, reflecting instability in the restaurant tax management process. This condition shows that there is no continuity in the collection strategy that can drive consistent growth. Therefore, a comprehensive evaluation of the existing collection system is needed. Strengthening the use of information technology, updating taxpayer data periodically, and intensifying regulatory counseling to business actors are strategic steps to increase the effectiveness of restaurant tax revenues in the future.
Co-Authors Dwita Diajeng Syawaliah Jihan Syauqiyah Rosyadah Karina Eka Wardani Muhammad Akbar Widya Putra Putri Maulidya Wahyu Adinda Rizky wika kwana suci Yani Permatasari Yulianti Raharjo