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Fitri Nuraini
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INDONESIA
Sustainable : Jurnal Akuntansi
Published by Universitas Muhammadiyah Surabaya
ISSN : 28083482     EISSN : 28077318     DOI : http://dx.doi.org/10.30651/stb.v1i1.9685
Core Subject : Economy,
Economics, Econometrics & Finance
Tujuan dari jurnal SUSTAINABLE adalah untuk menyebarluaskan hasil penelitian terapan di bidang akuntansi, keuangan, dan perbankan. SUSTAINABLE difokuskan untuk menjadi jurnal yang menerbitkan artikel ilmiah hasil penelitian terapan baik oleh akademisi, praktisi, dan asosiasi profesi. SUSTAINABLE mengundang naskah pada sub area sebagai berikut: Akuntansi Keuangan Akuntansi Manajemen Akuntansi Sektor Publik Akuntansi Perpajakan Akuntansi Syariah Audit Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 132 Documents
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PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITY DAN DEBT COVENANT TERHADAP TRANSFER PRICING (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Mas Bayu Anggah, Wahyu; Yuliati, Anik
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22532

Abstract

This study aims to examine the influence of Tax, Tunneling Incentive, Profitability and Debt Covenant on Transfer Pricing in the Manufacturing Companies in the Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange for the period 2018 – 2022. This research is descriptive research with a quantitative approach. The research sample was taken using a purposive sampling technique with the acquisition of 17 companies. The data was analyzed and tested using Statistical Product and Service Solution (SPSS) Version 26. The results of this research show that Tax is able to contribute to Transfer Pricing, Tunneling Incentive is able to contribute to Transfer Pricing. Meanwhile Profitability has not been able to contribute to Transfer Pricing. Similarly, Debt Covenant has not been able to contribute to Transfer Pricing.
TATA KELOLA NAZHIR DALAM INDEKS IMPLEMENTASI WAQF CORE PRINCIPLES Paramitha Aryana, Ken; Nabila Hasan, Annisa
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22625

Abstract

IIWCP merupakan indeks yang berasal dari Waqf Core Principles (WCP), yang telah diformulasikan oleh Badan Wakaf Indonesia (BWI) dan Departemen Ekonomi dan Keuangan Syariah Bank Indonesia (DEKS BI). Indeks ini bertujuan untuk mengevaluasi penerapan WCP pada organisasi pengelola wakaf (nazhir) dengan mempertimbangkan konteks pengelolaan wakaf di Indonesia, sehingga evaluasi yang dilakukan menjadi relevan. Tata kelola di lembaga nazhir memiliki peranan krusial dalam menghindari potensi kehilangan moral, mengelola risiko, dan meningkatkan kepercayaan masyarakat terhadap nazhir itu sendiri. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi pustaka. Hasil penelitian menunjukkan bahwa IIWCP memiliki dimensi tata kelola nazhir yang terdiri dari lima indikator, yakni tata kelola nazhir yang baik (WCP 13), kepatuhan syariah dan audit internal (WCP 26), laporan keuangan dan audit eksternal (WCP 27), disclosure dan transparansi (WCP 28), serta penyalahgunaan jasa wakaf (WCP 29). Setiap dimensi dan indikator memiliki bobot yang berbeda, yang telah ditentukan menggunakan Analytical Hierarchy Process (AHP) sebagai alat pengukuran sejauh mana WCP telah diimplementasikan oleh nazhir.
PROFITABILITAS, KERAGAMAN GENDER, MANAGERIAL AGENCY COTS, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS Kartika Sari, Fitry; Maharani, Rieska
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22803

Abstract

ABSTRACT The existence of Covid-19 had also affected the decline in activities and income of various business sectors. If the decrease in income occurred continuously, it was feared that it can cause financial distress and even bankruptcy. The purpose of research determined the Effect of Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity on Financial Distress in Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. This study uses a quantitative approach. Data processing techniques using SPSS 16.0 for Windows were tested using multiple linear regression analysis method. The sampling technique used purposive sampling method in order to obtain a sample of 90 companies. The results show that partially (1) Profitability has a positive and significant effect on financial distress. (2) Gender Diversity had a positive and significant influence on financial distress. (3) Managerial agency costs had a positive and significant impact on financial distress. (4) Operating Capacity had a positive and significant impact on financial distress. While simultaneously Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity had an influence on financial distress with an adjusted R square value of 34.2%.
FAKTOR -FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA BERKARIR DIBIDANG PERPAJAKAN Noer Cahyani, Khotim; Setiawan, Adhar Putra
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22880

Abstract

Penelitian ini mengkaji tentang variabel persepsi, penghargaan finansial dan pengakuan professional terhadap minat mahasiswa berkarir di bidang perpajakan pada mahasiswa semester empat, enam dan delapan program studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga Surabaya. Metode penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan secara online dengan menyebarkan kuisioner sejumlah 260 responden. Penelitian ini menggunakan teknik purposive sampling. Alat untuk menganalisis menggunakan SPSS versi 25 dengan beberapa tahapan sebagai berikut : uji validitas, uji reabilitas, uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil dari penelitian menunjukkan bahwa, (1) Persepsi berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (2) Penghargaan Finansial berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (3) Pengakuan Profesional berpengaruh positif dan signifikan terhadap minat mahasiswa berkarir di bidang perpajakan. (4) Persepsi, Pengahargaan Finansial dan Pengakuan Profesional secara simultan berpengaruh terhadap minat mahasiswa berkarir di bidang perpajakan.
Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Pemerintah Nomor 55 Tahun 2022 di KPP Pratama Makassar Barat S, Rahmatia; Ka, Veronika Sari Den; Arifin, Rukminih
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.23485

Abstract

The government issued policy PP Number 55 of 2022 concerning adjustments to regulations in the field of income tax with a rate of 0.5% imposed on UMKM that have a gross turnover of more than IDR 500 million, to replace PP Number 23 of 2018 with a rate of 0.5% imposed on UMKM that have a gross turnover of less than IDR 500 million. The aim of this research is to analyze and provide an overview of the perceptions of UMKM taxpayers regarding the implementation of PP Number 55 of 2022 at KPP Pratama West Makassar in terms of tax rates, tax sanctions, tax convenience and socialization of PP Number 55 of 2022. This research is descriptive research with a quantitative approach that describes the perceptions of UMKM taxpayers regarding the implementation of PP Number 55 of 2022. Data analysis techniques use validity tests, reliability tests and descriptive data analysis. The results of the research show that the perception of UMKM taxpayers regarding Government Regulation Number 55 of 2022 in terms of tariffs, sanctions, convenience and overall tax socialization is good, and has provided understanding and convenience in paying taxes for UMKM actors.
Pengaruh Pemahaman Pajak, Keadilan Pajak, Love of Money dan Religiusitas Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Studi Kasus Mahasiswa di Universitas Muhammadiya Surabaya) Pendalungan, Diah Surya; Nuraini, Fitri; Sa'diyah, Halimatus
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.23883

Abstract

THE INFLUENCE OF TAX UNDERSTANDING, TAX JUSTICE, LOVE OF MONEY AND RELIGIOSITY ON STUDENTS’ PERCEPTIONS OF TAX EVASION (Case Study of Students at Muhammadiyah University of Surabaya) Diah Surya Pendalungan Accounting Study Programme FEB-Universitas Muhammadiyah Surabaya Email: diah.surya01@gmail.com ABSTRACT In Indonesia, tax evasion still often occurs among unscrupulous taxpayers who lack a sense of responsibility. It is an attempt by taxpayers to reduce the tax burden by violating applicable tax laws and regulations. This tax evasion occurs due to several factors, such as: tax understanding, tax justice, love of money and religiosity. This study aims to determine the relationship between the variables of tax understanding, tax justice, love of money and religiosity on tax evasion. This research method uses a quantitative approach with purposive sampling technique as many as 178 students. The measuring instrument used in this study is SPSS Version 25 software. The analysis method used in this research is multiple linear regression analysis. The results showed that (1) Tax understanding has a significant negative effect on tax evasion. (2) Tax justice has a significant negative effect on tax evasion. (3) Love of money has no significant effect on tax evasion. (4) Religiosity has no significant effect on tax evasion. Keywords: Tax understanding, tax justice, love of money, religiosity, students’ perceptions of tax evasion.
Pengaruh Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Sustainability Reporting Terhadap Nilai Perusahaan Ikadianti, Nabila; Tumirin
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24042

Abstract

The purpose of this study is to estimate the impact of leverage, sales growth, firm size, and sustainability reporting on firm value in IDX-listed businesses in 2022. This study employs a quantitative approach, utilizing secondary data in the form of comprehensive business financial records and a sustainability report. This study's sample consisted of 85 final sample firms selected using a purposive selection approach. The data was analyzed using multiple linear regression with the SPSS 22 program. The findings indicate that a sustainability report has an influence on business value, but leverage, sales growth, and firm size have no effect. The findings of this study are meant as a guideline for making investment decisions connected to business value and may be used as a reference for other parties that desire to explore relevant issues in the future.
Analisis Siklus APBD pada Dinas Perindustrian dan Tenaga Kerja Kota Surabaya Dzakiyah, Annisa Aliyyatud; Zahra, Bilqist Nabila; Angeli G. F, Nadya; Debi W., Nanda
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24347

Abstract

The analysis of regional financial management is a systematic study of all financial activities carried out by local governments in the context of governance and development. The Surabaya City Department of Industry and Labor is one of the local government agencies focused on the fields of industry and labor. This study aims to analyze the implementation of the Regional Budget (APBD) cycle at the Surabaya City Department of Industry and Labor. This research is relevant given the importance of effective and efficient regional financial management in supporting the development of the industrial and labor sectors. The research method used is descriptive qualitative, with data collection through document studies, in-depth interviews, and observation. The results of the study indicate that, in general, the Surabaya City Department of Industry and Labor has implemented the APBD cycle in accordance with applicable regulations.
Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) sebagai Upaya Peningkatan Akuntabilitas Keuangan Desa di Desa Tebel Kecamatan Gedangan Kabupaten Sidoarjo Rahmawati, Maretta Ayu; Krisnawati, Anggi; Nadzah, Savinathul; Widianti, Nanda Putri; Utomo, Harun Ar-Rasyid
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24373

Abstract

This study analyzes the implementation of the Village Financial System Application (SISKEUDES) in Tebel Village, Gedangan District, Sidoarjo Regency, to improve village financial accountability. Good financial management is essential to achieve transparency. SISKEUDES, developed by BPKP, aims to assist villages in more effective and efficient financial management. The method used is qualitative with interviews with resource persons. The results show that the implementation of SISKEUDES in Tebel Village contributes positively to accountability and transparency, but this success is influenced by factors such as the adequacy of human resources, effective communication, and bureaucratic support. Challenges include a lack of understanding and training for village officials. Overall, SISKEUDES has proven to be effective in improving village financial governance. This research is expected to provide insights for the development of village financial policies in the future and become a reference for other villages in utilizing information technology to increase accountability and transparency. Keywords: Implementation, SISKEUDES, Village Finance, Accountability, Sidoarjo Regency
Analisis Anteseden Financial Behavior Pada Mahasiswa Gen Z Prodi Akuntansi Universitas Muhammadiyah Surabaya MSA, Gita Desipradani S.Pd MM; Fitriyah, Kurnia Lailatul; Surahman, Dedy
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24599

Abstract

This research was conducted regarding the phenomenon of young people in Indonesia regarding poor behavior and financial literacy and the emergence of technology-based financial products and services. The purpose of this study was to determine the effect of Financial Literacy (X1) and Financial Technology (X2) on Financial Behavior (Y) in Gen Z Students of Accounting Study Program, University of Muhammadiyah Surabaya. The research approach used in this study is a quantitative approach using questionnaires in data collection. The population in this study were active students of the Accounting Study Program for the 2019-2022 academic year, University of Muhammadiyah Surabaya. The number of samples is 60 respondents. The data were processed using the IBM Statistics SPSS 25 program, based on the results of the t test conducted it can be seen that financial literacy (X1) has a positive and significant effect on financial behavior (Y) and financial technology (X2) has no significant effect on financial behavior (Y). Based on the results of the F test conducted, it can be seen that Financial Literacy (X1) and Financial Technology (X2) simultaneously have a positive and significant effect on the financial behavior variable in Gen Z Students of Accounting Study Program, University of Muhammadiyah

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