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Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Published by Politeknik Keuangan Negara STAN
ISSN : 25980106     EISSN : 26209853     DOI : https://doi.org/10.35837/subs
Core Subject : Economy,
Economics, Econometrics & Finance
SUBSTANSI: Sumber Artikel Akuntansi, Auditing, dan Keuangan Vokasi. merupakan jurnal yang mengupas artikel berkaitan dengan topik seputar Akuntansi, Auditing, dan Keuangan Vokasi. Salah satu keunikan jurnal ini adalah memublikasikan kajian ilmiah yang lebih bersifat terapan (applied science) di area akuntansi, auditing, dan keuangan vokasi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 99 Documents
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Compliance Risk Management Tax Supervision of Village Government Agencies: Case Study of KPP Pratama Jember Akbar, Moh Abrori; Wibowo, Buddi
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.2884

Abstract

Research objective: This research aims to create a compliance risk map for village government agencies (IPDes) in KPP Pratama Jember, to inform monitoring and education priorities Method: In-depth interviews were conducted and analyzed qualitatively using thematic analysis to gain a deeper understanding of the phenomenon under study and machine learning techniques were utilized for data mapping Research findings: The resulting risk map categorized 14 IPDes as high-risk, prioritizing them for targeted supervision and intervention efforts. Practical implication: This research is expected to provide additional insights into the application of CRM to IPDes. The development of IPDes CRM needs to be considered by the Directorate General of Taxes (DGT) to be realized considering that no tool can be used to prioritize IPDes supervision. Furthermore, this study can be a trigger for the development of CRM at the national level, and village tax compliance can be a variable in the distribution of regional transfers Keywords: Compliance Risk Management, village government agencies (IPDes), village income and expenditure allocations (APBDes).
Dampak Pajak Karbon pada Akuntansi dan Branding Perusahaan: Perspektif Kesepakatan Paris di Indonesia Fety Widianti Aptasari
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.2935

Abstract

Research objective: This research aims to analyze the impact of the Paris Agreement and carbon tax policy on the operations and branding strategies of companies in Indonesia. Method: This research uses a literature review method with critical analysis conducted by categorizing literature based on key themes, such as the impact of carbon tax on company operations, impact on branding strategies, and opportunities and challenges. Research findings: The results show that while the carbon tax adds to the cost burden, it provides opportunities for innovation and strengthening the company's brand image. Effective implementation of sustainability strategies has the potential to increase global competitiveness and build loyalty of consumers who care about environmental issues. Practical implication: The integration of sustainability strategies not only strengthens brand image and global competitiveness, but also provides long-term benefits through cost savings and tax incentives.
Analisis Dampak Program Dana Desa dan Faktor yang Mempengaruhi Kemiskinan di Pulau Jawa Sukarno; Nur, Indrayansyah; Susilo, Budi
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.3080

Abstract

Abstact: Research objective: This research aims to analyze the factors that influence poverty on the island of Java, as well as formulate recommendations for programs and activities for the revitalization of the rural economy. Method: This research was conducted using the quantitative method through panel data regression analysis from secondary data. Research findings: The research finds that each of Village Funds, Provincial Minimum Wages, GRDP, and HDI has a significant influence on poverty in each province on the island of Java. The GRDP variable makes the greatest contribution to reducing poverty, but the Minimum Wage variable negatively affects poverty. Practical implication: The large GDP contribution shows that the results of development in the economic sector in sufficient and appropriate amounts are very important. Therefore, the government is expected to be able to encourage the realization of an increase in GRDP. Keywords: village program, poverty, GRDP     Abstrak: Tujuan penelitian: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kemiskinan di Pulau Jawa, serta merumuskan rekomendasi program dan kegiatan untuk revitalisasi perekonomian pedesaan. Metode: Penelitian ini dilakukan dengan menggunakan metode kuantitatif melalui analisis regresi data panel dari data sekunder. Temuan penelitian: Penelitian ini menemukan bahwa masing-masing Dana Desa, Upah Minimum Provinsi, PDRB, dan IPM berpengaruh signifikan terhadap kemiskinan pada setiap provinsi di pulau Jawa. Variabel PDRB memberikan kontribusi paling besar dalam pengentasan kemiskinan, namun variabel Upah Minimum berpengaruh negatif terhadap kemiskinan. Implikasi praktis: Besarnya kontribusi PDB menunjukkan bahwa hasil pembangunan di bidang perekonomian dalam jumlah yang cukup dan tepat sangatlah penting. Oleh karena itu, pemerintah diharapkan mampu mendorong realisasi peningkatan PDRB. Kata Kunci: program desa, kemiskinan, PDRB
STRATEGI PENGHINDARAN PAJAK: DAMPAKNYA TERHADAP BIAYA UTANG DAN IMPLIKASI AUDIT Firmansyah, Amrie; Santoso, Agnes Novita Mega Putri
SUBSTANSI Vol 8 No 2 (2024): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v8i2.3130

Abstract

This study aims to analyze the effect of tax avoidance on the cost of debt and the moderating role of audit quality in this relationship for manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The sample consisted of 22 manufacturing companies selected using purposive sampling, resulting in a total of 66 observations over three years of observation. This research employs a quantitative approach using secondary data from the companies' financial statements, analyzed with multiple linear regression. Tax avoidance was measured using the Effective Tax Rate (ETR) proxy multiplied by -1, while audit quality was measured based on whether the financial statements were audited by Big Four Public Accounting Firms. The results show that tax avoidance has a significant negative effect on the cost of debt, indicating that tax avoidance strategies can help companies reduce their cost of debt. However, audit quality does not moderate the relationship between tax avoidance and the cost of debt. These findings contribute to the financial accounting literature by highlighting the role of tax management in mitigating debt costs while providing recommendations to regulators to improve regulations related to tax avoidance and debt cost transparency.
Apakah Koneksi Politik Penting? Peran Penyertaan Modal Negara dan Kinerja BUMN terhadap Penerimaan Negara Bukan Pajak Rachmadhika, Hendra Arie; Solikin, Akhmad Solikin
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3282

Abstract

Research objective: This study analyzes the impact of State Capital Participation (PMN) and financial performance of State-Owned Enterprises (SOEs) on Non-Tax State Revenue (PNBP), with political connections as a moderating factor. Method: Using a quantitative approach and multiple regression analysis on 300 observations from 2014–2023 Central Government Financial Reports and public data.Research findings: This research finds that PMN negatively affects PNBP. In contrast, financial performance positively influences PNBP. Interestingly, political connections reduce the negative effect of PMN on PNBP, but they do not alter the relationship between financial performance and PNBP. around the dynamics of PMN, SOE financial performance, and political influence, offering practical value for policymakers, SOE management, and investors in formulating financial strategies and optimizing state revenues.
DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Feliciana; Breliastiti, Ririn
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3295

Abstract

Abstract: Research objective: This study is intended to examine the impact of company size, audit delay, and audit opinion on auditor switching in infrastructure sector companies listed on the IDX. Method: This research is a quantitative study with secondary data in the form of financial reports of infrastructure sector business entities for the 2019-2023 period selected by applying purposive sampling techniques. The analysis method applied is logistic regression analysis by utilizing SPSS 26 software. Research findings: Based on observations made on 41 infrastructure sector companies for the 2019-2023 period, the research findings show that audit delay and audit opinion partially have a positive effect on auditor switching. Practical implication: Business entities need to pay attention to audit timeliness and optimize the quality of financial statements to obtain an unqualified audit opinion in order to reduce the occurrence of auditor switching in the future which has an impact on public perception. Keywords: Auditor Switching; Company Size; Audit Delay; Audit Opinion; Audit.
Bahasa Inggris Aniah, Anggun; Sari, Maylia Pramono; Anita, Nur
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3209

Abstract

This study investigates the impact of media exposure, firm size, and board size on carbon emission disclosure, with environmental performance as a moderating variable. The population comprised 62 mining companies listed on the Indonesia Stock Exchange, observed over five years from 2018 to 2022. This study uses purposive sampling with a sample of 28 companies, and 74 units of analysis were selected. The data were analyzed using SPSS 26 software, employing the Moderated Regression Analysis (MRA) technique. The results indicate that firm size and board size positively influence carbon emission disclosure, while media exposure does not have a significant effect. Environmental performance strengthens the positive relationship between firm size and carbon emission disclosure but does not moderate the impact of media exposure and board size on carbon emission disclosure.
English: - Cyntia, Calrsen; Tan, Chelsea; Handoko, Bambang Leo
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3311

Abstract

The rapid development of technology in industry 4.0 today has encouraged the integration of Artificial Intelligence (AI), Internet of Things (IoT) and big data in helping the operations of various industrial sectors, especially in the start-up sector. This study aims to determine whether there are factors such as Natural Language Processing, AI-Driven data analysis, risk assessment, and electronic whistle-blowing systems that will affect the way the system detects fraud, and to determine whether these factors cause several start-up companies to use the integration of AI, NLP, and E-WBS to accelerate the fraud disclosure process. This study involved 113 employee respondents who worked in start-up companies. The results of the respondent data were processed using SMART-PLS 4.0 which involved the reliability and validity methods, discriminant, r-square adjusted, and outer loading. The results of the study showed that Natural Language Processing, AI-Driven data analysis, risk assessment, and Electronic Whistle Blowing Systems did have a positive impact or increase the accuracy of fraud disclosure in real-time, effectively and efficiently. Keyword: AI-Driven Data Analysis, Natural Language Processing, Whistle-Blowing Systems
AUDIT BERBASIS BIG DATA DALAM SEKTOR ASURANSI DI INDONESIA: KAJIAN LITERATUR TERHADAP TANTANGAN DAN STARTEGI IMPLEMENTASI Rahmah, Rizky Aulia
SUBSTANSI Vol 9 No 1 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i1.3423

Abstract

Research objective: This study aims to examine the implementation of big data-based audit in the Indonesian insurance sector, focusing on challenges and strategies. Method: A systematic literature review was conducted by collecting and qualitatively analyzing publications from international and national journals during 2014–2024. Research findings: The implementation of big data audit in Indonesia is constrained by technological infrastructure, auditor competency, data quality, and inadequate regulation. Strategies such as training, IT system enhancement, and regulatory development are proposed as solutions. Practical implication: This study provides guidance for stakeholders to accelerate digital audit transformation in the insurance sector.

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