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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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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
Pengaruh Kompetensi Sumber Daya Manusia Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Desa Sekecamatan Sukorejo Kabupaten Ponorogo Awwalun Nashikhin, Saiful
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.v4i2.24666

Abstract

Regional government financial reports are very necessary for the public to know the accountability of regional governments. Financial reports are said to be quality if there are no such problems. In carrying out its activities, the village government must build and have a good internal control system, as a result, cases often occur such as: corruption, misuse of village finances, waste of budgets and poor quality of village government financial reports. One of them is a weak internal control system such as lack of quality human resources, lack of training for financial staff, lack of information technology and inadequate implementation of standards. Data collection was carried out using primary data in the form of a questionnaire. The sample processed in this research was 131 respondents who were distributed to village officials in the Sukorejo District, Ponorogo Regency. The data analysis method uses validity tests and reliability tests. Hypothesis testing uses multiple linear regression analysis. The results of this research show that human resource competency and the implementation of government accounting standards partially have a positive and significant effect on the quality of financial reports
Good Corporate Governance, Sustainability Report dan Firm Value: Peran Moderasi Investment Opportunity Set Novitasari, Maya
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.v4i2.24715

Abstract

This study aims to test the effect of Good Corporate Governance and Sustainability Report on Firm Value with Investment Opportunity Set as moderation. The population in this study was the LQ-45 company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample was taken through a purposive sampling technique totaling 45 companies with a total sample of 139. Multiple Regression Analysis Methods and Modern Regression Annalysis (MRA) using SPSS Version 25. The results of this study indicate that: (1) Managerial ownership does not affect the company value, (2 ) The Independent Board of Commissioners has no effect on company value, (3) Sustainability Report has a negative effect on company value, (4) iOS is able to moderate the effect of managerial ownership on company value, (5) iOS is able to moderate the Independent Board of Commissioners on company value, (6) IOS is able to moderate sustainability report on company value. This shows the importance of the role of iOS in GCG, Sustainability Report and Firm Value.
Analisis Pengelolaan dan Pengendalian Piutang Pada Perumdam Tirta Dharma Purabaya Kabupaten Madiun Aviska, Aik; Hidayah, Nurul
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.v4i2.24745

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana pengelolaan dan pengendalian piutang yang dilakukan oleh Perusahaan Umum Daerah Air Minum Tirta Dharma Purabaya Kabupaten Madiun pada tahun 2020 – 2021, serta mengetahui tingkat efektivitas dalam penagihan piutangnya. Metode penelitian yang digunakan yaitu deskriptif kuantitatif dengan sumber data primer dan sekunder. Metode analisis yang digunakan dalam penelitian ini yaitu analisis rasio perputaran piutang (receivable turn over), rasio periode rata-rata pengumpulan piutang (average collection period), rasio tunggakan dan rasio penagihan. Berdasarkan hasil penelitian dapat disimpukan bahwa Perusahaan Umum Daerah Air Minum Tirta Dharma Purabaya Kabupaten madiun dilihat dari standar efektivitas pengelolaan piutang, tingkat perputaran piutang sangat efektif yaitu sebesar 8,8 kali pada tahun 2020 dan 8,5 kali pada tahun 2021, periode pengumpulan piutang tidak efektif yaitu selama 41 hari pada tahun 2020 dan 43 hari pada tahun 2021, rasio tunggakan sangat efektif yaitu sebesar 11% pada tahun 2020-2021 dan rasio penagihan efektif yaitu sebesar 89% pada tahun 2020-2021.
Analisis Implementasi SAK ETAP Pada Laporan Keuangan BumDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung Azizah, Nurul; Kusnoto, Margi Astatanu; Nurafifah, Nurul; Dhewi, Deasyanti Aryani; Mais, Rimi Gusliana
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.v4i2.25017

Abstract

Badan Usaha Milik Daerah (BUMD) memainkan peran penting dalam pengembangan ekonomi lokal, dengan meningkatkan pemberdayaan masyarakat melalui pengelolaan sumber daya lokal dan layanan publik. Penelitian ini bertujuan untuk menganalisis implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada BUMDes Ayu Bagia, Desa Baha, Kecamatan Mengwi, Kabupaten Badung, serta menganalisis secara mendalam faktor-faktor yang mempengaruhi keberhasilan atau kegagalan BUMDes, serta memberikan rekomendasi konkret untuk memperkuat dukungan pemerintah dan kebijakan yang relevan bagi sektor BUMDes di Indonesia. Penelitian ini menggunakan pendekatan deskriptif, sumber data yang digunakan adalah data sekunder berupa laporan keuangan BUMDes Ayu Bagia periode 2022-2023 serta dokumen lain yang berkaitan dengan penelitian ini. Hasil penelitian menunjukan laporan keuangan yang disajikan oleh BUMDes Ayu Bagia belum sepenuhnya mematuhi SAK ETAP. BUMDes Ayu Bagia belum menyajikan pos pendapatan pada laporan perubahan modal, serta belum menyajikan arus kas investasi dan pendanaan dalam laporan arus kas. Faktor yang menyebabkan ketidaksesuaian SAK ETAP pada laporan keuangan BUMDes Ayu Bagia yaitu kurangnya pengetahuan dan pemahaman, serta kesadaran pengurus BUMDes Ayu Bagia mengenai SAK ETAP, dan kurangnya sosialisasi oleh pemerintah setempat tentang penyajian laporan keuangan berdasarkan SAK ETAP.

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