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All Journal Jurnal Akuntansi Multiparadigma Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Akuntansi JAF- Journal of Accounting and Finance International Journal of Economics Development Research (IJEDR) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Jurnal Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Indonesian Journal of Economics and Management Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT)

Dini Wahjoe Hapsari

Universitas Telkom

Author-ID : 2175135

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Health Professions Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document

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ANALISIS DETERMINAN AGRESIVITAS PAJAK: LEVERAGE, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN (Studi pada Emiten di Kompas100 Periode 2015-2017) Fiarniah, Dini; Hapsari, Dini Wahjoe; Aminah, Wiwin
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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

This study aims to analyze the factors that can affect tax aggressiveness. In this study, leverage variables, disclosure of corporate social responsibility, and company size were used. This study intends to determine the effect of leverage, disclosure of corporate social responsibility, and company size on tax aggressiveness simultaneously and partially. This research is a study using quantitative research methods with the purpose of descriptive-causative nature. The unit of analysis that is the focus of this research is the company that is consistently registered in Kompas100 for the period 2015-2017 with a purposive sampling technique. This study uses 36 research samples for three years of research and uses panel data regression analysis with EViews 9. The results of the study show that leverage, disclosure of corporate social responsibility, and company size have an effect on simultaneous tax aggressiveness. Partially, the leverage variable and disclosure of corporate social responsibility affect the aggressiveness of the tax, while the size of the company does not affect tax aggressiveness.

ANALISIS KEBERHASILAN IMPLEMENTASI ENTERPRISE RESOURCE PLANNING Rika A Susanti; Dini Wahjoe Hapsari
JAF (Journal of Accounting and Finance) Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.904

This study was designed to analyze the effect of top management support, business process reengineering, effective project management, change management, training and education to the successful implementation of ERP in PT. Telekomunikasi Indonesia Tbk Japati, Bandung. This research method using regression analysis with a survey technique in which the population of this study is on the Enterprise & Analytic Platform Development. Research hypothesis testing is done using the F test and t test and descriptive analysis. The data were obtained using a questionnaire research instruments that contain a list of statements to measure the respondents to the study variables. The results from this research indicate that simultaneously successful implementation of ERP influenced by critical success factor with a value of r-square 79% and partially variable top management support, business process reengineering, effectiveness project management not associated with successful implementation of ERP and variable change management, training and education are significantly associated with successful implementation of ERP. Based on the research results, to improve the success of ERP implementation, Enterprise & Analytic Platform Development at Telkom should conduct change management and improving training and education to employees to enhance the ability of employees to use the ERP system

IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NON-KEUANGAN Dini Wahjoe Hapsari; Vennika Qashash; Daniel T H Manurung
Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2019.10.3.31

Abstrak: Implikasi Corporate Governance dalam Pelaksanaan Integrated Reporting pada BUMN Nonkeuangan. Penelitian ini berupaya untuk menelaah implikasi corporate governance serta keterlibatan aktif personel perusahaan pada pembuatan integrated reporting. Metode digunakan adalah regresi data panel pada 64 data perusahaan saham pemerintah nonkeuangan dan terindeks di BEI pada periode 2014-2017. Corporate governance pada BUMN nonkeuangan ini telah diterapkan dengan baik. Pilar utama dalam menjalankan kebijakan perusahaan dalam penyusunan pelaporan keuangan adalah direksi. Untuk mempertahankannya, direksi dan komisaris dipilih tidak hanya melalui proses pemilihan yang panjang dan tanpa campur tangan dari pemerintah sebagai pemilik saham terbesar. Abstract: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting. The method used is panel data regression on 64 non-financial and indexed government stock company data on the Indonesia Stock Exchange in the 2014-2017 period. Corporate governance in this non-financial SOE has been implemented well. The central pillar in carrying out company policy in the preparation of financial reporting is the directors. To maintain it, directors and commissioners are chosen not only through a lengthy selection process and without interference from the government as the largest shareholder.

KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS DAN AGENCY COST Dhehani Jafaria Hatang dan Dini Wahjoe Hapsari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional dan dewan komisaris terhadap agency cost. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Dari metode tersebut diperoleh 20 perusahaan pertambangan. Penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Model analisis yang digunakan adalah analisis statistik descriptive, uji asumsi klasik, analisis regresi data panel, pengujian simultan dibuktikan dengan uji F dan pengujian parsial dengan uji t. Hasil penelitian menunjukkan bahwa secara simultan kepemilikan manajerial, kepemilikan institusional dan dewan komisaris berpengaruh terhadap agency cost. Secara parsial kepemilikan manajerial berpengaruh dan mempunyai hubungan arah positif terhadap agency cost.

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, DAN UKURAN PER USAHAAN TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013 – 2015) Feyzar Alif Akbar; Dini Wahjoe Hapsari; Annisa Nurbaiti
Kajian Akuntansi Volume 18, No. 1, 2017
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v17i2.2514

Manajemen laba merupakan s uatu intervens i yang dilakukan oleh mana je men dala m pelaporan keuangan perus ahaan, dengan cara me mpermain kan angka – angka dalam laporan keuangan atau mengubah kebijakan a kuntans i s uatu perus ahaan untuk mengatur laba. Ha l ini dila kukan untuk me mpero leh berbagai maca m keuntungan (bias anya untuk kepentingan pribadi). Manaje men laba bis a dila kukan dengan berbagai cara, s eperti meningkatkan laba (income increasing ), menurunkan laba (income decreasing ), atau meratakan laba (income smoothing).Tujuan penelitian ini untuk mengetahui pengaruh variabel kualitas audit, komite audit, danukuran perus ahaan terhadap variabel manaje men laba pada perus ahaan sektor manufaktur yang terdaftar di Burs a Efe k Indones ia pada tahun 2013 – 2015 baik s ecara s imultan maupun pars ial. Metode dalam penelitian in i merupakan metode penelitian kuantitatif. Tekn ik pengamb ilan s ampel yang digunakan pada penelitian ini ada lah teknik purposive sampling yang me mperoleh56 s ampe l penelitian dala m kurun wa ktu 3 tahun s ehingga didapat 168 unit s ampel. Metode analis is yang digunakan dalam penelitian in i adalah analis is regres i data panel dengan menggunakan software EViews 9.Berdas arkan has il penelitian in i didapatkan has il ko mb inas i antara variabel independen yang terdiri dari kua litas audit, komite audit, dan ukuran perus ahaan dapat menjelas kan atau me mpengaruhi variabe l dependen yaitu manaje men laba s ebes ar 73,9555%, s edangkan s is anya yaitu 26,0445% d ipengaruhi oleh variabel la in diluar p enelitian. Has il penelitian in i juga menunjukkan bahwa kualitas audit, komite audit, dan ukuran perusahaan me miliki pengaruh s ecara s imu ltan yang s ignifikan terhadap manaje men laba. Secara pars ia l, kualitas audit dan ko mite audit tida k me miliki pengaruh ya ng s ignifikan terhadap manaje men laba, s edangkan ukuran perus ahaan me miliki pengaruh yang s ignifikan terhadap mana je men laba dengan arah pos itif.

PENGARUH TATA KELOLA PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2014-2018) Eka Aprillian; Dini Wahjoe Hapsari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.5041

Earnings management is an action that is often done by companies, it aims to enhance your financial statements with the intention that investors are much more interested in investing, to get bonuses and get ease in getting loans. This can be detrimental to some stakeholders who use financial statements as a source of information in making decisions. This study aims to determine the effect simultaneously and partially between managerial ownership, independent commissioners, audit committees, and leverage on earnings management in the basic industrial and chemical sectors for the 2014-2018 period. The method used in this research is a quantitative method. This type of research in this research is descriptive. The sampling technique in this study used a purposive sampling technique using 11 company samples over a period of five years to obtain 55 sample units. This research uses a panel data regression analysis method using the Eviews 9 software. The results of this study indicate that managerial ownership variables, independent commissioners, audit committees, and leverage simultaneously influence earnings management. While partially the audit committee variable has a negative effect on earnings management, managerial ownership and leverage have a positive effect on earnings management. Whereas independent commissioners have no effect on earnings management.

MENGELOLA LAPORAN KEUANGAN PARA PELAKU USAHA PADA PKBM BINA MANDIRI BANDUNG Dini Wahjoe Hapsari; Dudi Pratomo; Elly Suryani
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 3 (2019): Dinamisia: Jurnal Pengabdian Kepada Masyarakat: Special Issues 1 "Semangat Perguruan
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v3i2.2840

Every business people is required to make a financial report which is the accountability report of his business activities. Including a newly business people. They are required to prepare financial statements without being trapped in the complexity of the applicable accounting standards. These business people can arrange financial statements simply as long as they do not deviate from the applicable standards.To be able to manage financial statements, at the beginning of this business people must know the type of business, opportunities and challenges in the business world. When they understand their business position, they must make an analysis so that their business runs well. After finding new positions and business opportunities, business people can determine strategies in making financial statements so they are easy to use.Many business people today have not done business analysis and bookkeeping properly, so they do not have the required financial statements. This is due to the lack of understanding of business people how to manage financial reports in the business they are running.This community service activity provides training for business people at the Bina Mandiri Community Learning Center (PKBM) located on Jalan Tubagus Ismail No. 27 Bandung. The method used is to provide material, questions and answers and discussions that discuss the problems faced and suggestions for solutions. Provide financial report templates that can be used by participants. The activity was ended by filling out a questionnaire related to the activity which was the feedback of the activity. Based on the results of the questionnaire, it can be seen the achievements of the activities and expectations of the participants in the future.Training on the management of financial statements is very beneficial for participants, they become more aware of the importance of preparing financial reports and the function of financial statements. Participants hope there will be more training with different material tailored to the problems expressed

KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT Rinda Dwi Utami; Dini Wahjoe Hapsari; Dewa P. K Mahardika
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.

KUALITAS AUDIT, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Kartika Khairunisa; Dini Wahjoe Hapsari; Wiwin Aminah
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This research aims to analyze and test the influence of audit quality, corporate social responsibility, and company size compensation against tax avoidance on food and beverage manufacture companies listed in Indonesia Stock Exchange (BEI) in 2011-2015. The population in this research is a food and beverage manufacture company listed in Indonesia Stock Exchange (BEI) in 2011-2015. The sampling techniques used are namely puposive sampling and 10 food and beverage manufacture companies with the period of observation for 5 (five) years so we can get 50 units of samples in this research. Data analysis methods in this research is a panel data regression analysis. The results of the study showed that the audit quality, corporate social responsibility, and company size compensation simultaneously affect a significant tax avoidance. Partially, audit quality and corporate social responsibility negatively effect significant tax avoidance, while company size compensation does not affect a significant tax avoidance.

PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Meiska Lianty; Dini Wahjoe Hapsari; Kurnia K
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.

Co-Authors Ajeng Luthfiyatul Farida Annisa Nurbaiti Ardan Gani Asalam Dea Khusnul Khotimah Deannes Isynuwardhana Dewa P. K Mahardika Dhita Aira Juniantika Dudi Pratomo Eka Aprillian Elly Suryani Fanisa Putri Agustya Feyzar Alif Akbar Fiarniah, Dini Ghifari Yudhantara Irna Liani Putri Anjanni Kartika Khairunisa Khairunnisa Khairunnisa Khanasya Ismy Lutfiany Krishna Kusumahadi Kurnia K Meiska Lianty Muhammad Fadhil Syafiq Ramadhan Muhammad Iqbal Maulana Faqih Mumtaz Jiddan Nabila Roma Norris Nurul Fithri Putu Wahyudi Sinduarta Rayi Hana Melinda Rika A Susanti Rinda Dwi Utami Sri Rahayu Titania Pryti Margawati Vennika Qashash Wiwin Aminah Yeni Jelita Jelita

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