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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)

Indra Lila Kusuma

ITB AAS INDONESIA

Author-ID : 2438134

Religion Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 32 Documents Claim Missing Document

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Pengaruh Alokasi Dana Desa, Potensi Desa dan Kinerja Pemerintah Desa Terhadap Pemberdayaan Masyarakat Aldita Henry Linda Setyawati; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2912

ABSTRACT This study aims to examine the effect of village fund allocation, village potential, and village government performance on community empowerment. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study is the community in Demangan Village. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher. Respondents in this study were 96 respondents. Based on the results of primary data processing (questionnaire) with multiple linear regression analysis method, F test and T test, it is known that the village fund allocation variables, village potential, and village government performance simultaneously have a significant effect on community empowerment. Partially this research shows that the allocation of village funds, village potential has a significant positive effect on community empowerment. Meanwhile, the allocation of village funds does not have a significant effect on community empowerment. Keywords: village fund allocation, village potential, village government performance, community empowerment

Analisis Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, dan Penerapan E-filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Surakarta Destria Ayunda Rifana; Indra Lila Kusuma; Muhammad Tho’in
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2792

This study aims to determine and analyze the effect of taxation services, tax sanctions, and the application of e-filling on taxpayer compliance at the Surakarta Pratama Tax Service Office. The sampling technique is accidental sampling with the determination of respondents using the Slovin formula, the number of respondents is 100. Data obtained from the results of the questionnaire. The data analysis technique used is multiple linear regression and hypothesis testing using t test and F test with a significance level of 5%. So the results of the partial test (t test) and simultaneous test results (F test) indicate that the tax service, tax sanctions, and the application of e-filling have a significant effect on taxpayer compliance at KPP Pratama Surakarta. Keywords: taxation services, tax sanctions, application of e-filling and taxpayer compliance

MODEL HUBUNGAN KOMPETENSI, INDEPENDENSI, PROFESIONALISME DAN KUALITAS AUDIT SERTA DAMPAKNYA TERHADAP KEMAMPUAN MENDETEKSI FRAUDS Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3517

This study entitled the influence of competency, independency, professionalism on ability to detect fraud with audit quality as an intervening variable, aims to examine the influence of competency, independency, professionalism, on audit quality and ability to detect fraud, and also examine the mediating effect of audit quality. The sample used in this study was all the member of Bungo and Tebo Regency’s inspectorate with total 28 respondents. The data analysis techniques used in this sstudy were descriptive statistics and path analysis used SmartPLS 3 software. The results of this study are: competency, independency, and professionalism partially influence audit quality, while only competency, professionalism, and audit quality influence the ability to detect fraud. There are no evidence that audit quality mediating the influence of competency, independency, and professionalism on ability to detect fraud.

Hubungan Good Corporate Governance dengan Nilai Perusahaan yang Dimoderasi Oleh Pengungkapan Corporate Social Responsibility dan Profitabilitas Yuliusman Yuliusman; Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.1078

This study aims to examine the effect of Good Corporate Governance on firm value by disclosing Corporate Social Responsibility and profitability as a moderating variable. Good Corporate Governance variables are measured by CGPI scores. Company value variable is measured by Tobins' Q. Corporate Social Responsibility disclosure variables measured by the GRI 4.0 item checklist. The profitability variable is measured by Return on Assets (ROA). This study uses a sample of companies that participated in the IICG on the Indonesia Stock Exchange (IDX) for the period 2014 - 2018. The sampling technique used was purposive sampling. The sample used in this study amounted to 7 companies, a total of 35 data. The data analysis technique in this study is the moderation regression analysis. The software used for data processing is SPSS version 22 for Windows. The results of hypothesis testing are as follows. First, Good Corporate Governance influences company value. Second, disclosure of Corporate Social Responsibility is able to moderate the relationship between Good Corporate Governance and corporate value. Third, profitability is not able to moderate the relationship between Good Corporate Governance and firm value.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INFORMASI TAHUNAN PERUSAHAAN SERTA IMPLIKASINYA TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 15, No 02 (2015): Jurnal Akuntansi dan Pajak, Vol. 15, No. 02, Januari 2015
Publisher : ITB AAS INDONESIA

The objective of this research is to investigate whether there are significant influences between firm characteristic on annually disclosure level and its implication on trading volume activity, both directly and indirectly. Variables that used in this research were firm characteristic which its contents of industry type, firm size and firm age. Annually disclosure level of firm proxied by Disclosure index, and trading volume activity of firm proxied by total trading stock divide listed stock.This research used several companies as samples which listed in Indonesian Stock Exchange and classified in index LQ45 for the period of 2013. By using purposive sampling, there were 16 companies that used as samples. This research used analytical descriptive on secondary data.The results indicate that industry type firm size and age of the firm had no significant influence on annually disclosure level, annually disclosure level had no significant influence on trading volume activity. This result also shows that industry type, firm size and firm age had no significant influence with trading volume activity of firm, directly. And indirectly, firm characteristic through annually disclosure level of firm had no significant influence on trading volume activity of firm.

INTELLECTUAL CAPITAL : SALAH SATU PENENTU KEUNGGULAN BERSAING Indra Lila Kusuma
Jurnal Akuntansi dan Pajak Vol 16, No 01 (2015): Jurnal Akuntansi dan Pajak, Vol. 16 No. 01, Juli 2015
Publisher : ITB AAS INDONESIA

Tulisan ini menguraikan tentang bagaimana modal intelektual atau intellectual capital sangat berperan dam mengantarkan perusahaan memenangkan persaingan atau keunggulan bersaing (competitive advantage). Selama ini faktor faktor produksi seperti tenaga kerja, uang, bangunan , tanah dan lainnya dianggap sebagai penentu keunggulan yg bisa membuat suatu perusahaan memenangkan persaingan, faktor produksi lebih ditekankan pada jumlah yang dimiliki, karena itu semua adalah asset yang sangat berharga dalam menjamin keberlangsungan hidup suatu perusahaan. Namun tidak bisa dipungkiri, perubahan yang sangat cepat mengakibatkan persaingan juga semakin ketat, yang mengharuskan perusahaan untuk terus berinovasi dalam menghasilkan produk-produk yang semakin modern guna memenuhi permintaan pasar yang semakin modern. Untuk dapat bersaing suatu perusahaan dituntuk untuk terus melakukan inovasi baik pada produk maupun teknologi yang digunakan, karena inovasi merupakan salah satu dari kunci sukses suatu usaha yaitu cost, quality, innovation and time. Untuk melakukan semua itu, perusahaan tidak bisa lagi hanya mengandalkan faktor –faktor produksi yang dimilikinya selama ini, tapi lebih dari itu, yaitu suatu modal yang disebut intellectual capital.Kata Kunci : intelectual, capital, bersaing

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak ( Studi Kasus pada Wajib Pajak Orang Pribadi dan Badan di Wilayah Kota Jambi Wirmie Eka Putra; Indra Lila Kusuma; Maya Widyana Dewi
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.

PENGARUH PENGUKURAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PT. INDO VENEER UTAMA) Ema Mustika Saputri; Indra Lila Kusuma; Iin Emy Prastiwi
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2722

This research was aimed to influence of financial perspectives, customer perspectives, internal business perspectives, growth and learning perspectives on company performance. PT. Indo Veneer Utama. The analysis used an independent variable of ompany performance and the independent perspectives of finance, customers, internal business, and growth and learning. The sample of this reseach are work es on PT. Indo Veneer Utama.The sample was canducted by random sampling method. Callecting data was to 82 questionnaires. The results of this study indicate that financial perspectives, customer perspectives, internal business perspectives have a significant effect, while growth and learning perspectives have a significant effect on company performance. Keywords : Financial Perspective, Customer Perspective, Internal Business Perspective, Learning and Growth Perspective, Company Performance.

Kebijakan Tax Amnesty: Suatu Peninjauan dalam Perspektif Etika Deontologi Sebagai Bentuk Pilihan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan Indra Lila Kusuma; Maya widyana Dewi
Jurnal Akuntansi dan Pajak Vol 18, No 02 (2018): Jurnal Akuntansi dan Pajak, Vol. 18, No. 02, Januari 2018
Publisher : ITB AAS INDONESIA

This research aim to know Tax Amnesty In Perspective Deontology Ethics. This research is a qualitative research that is analytic descriptive with focused on one phenomenon only chosen and want to be understood deeply by ignoring other phenomena, in this case that is implementation of Tax Amnesty policy. This study uses data analysis techniques in the form of data presentation techniques. That is the activity when a set of information is compiled, thus giving the possibility of drawing the conclusion of the form of presentation of qualitative data in the form of narrative text. To answer the formulation of the problem that is about tax amnesty in the perspective of deontology ethical theory, the researcher uses some literature of literature that come from various sources related to the discussion that want to be examined in this research such as books, scientific journals, electronic media, and mass media update. The results of this study indicate that the application of tax amnesty if viewed from the perspective of deontology ethical theory has been running well with followed by the taxpayer as a liability without seeing the final results of good and bad for the taxpayer self. This is evidenced by the successful implementation of tax amnesty in the form of increased tax revenue with total assets reported consisting of domestic property declaration Rp 3.676 trillion and declaration of foreign property reached Rp 1.031 trillion. While the withdrawal of funds from abroad (reptriation) reached Rp 147 trillion.

The Phenomenon of Seasonal Beggars in The Month of Ramadan: An Islamic Economic’s Perspective Tira Nur Fitria; Sumadi Sumadi; Indra Lila Kusuma
Jurnal Ilmiah Ekonomi Islam Vol 8, No 1 (2022): JIEI : Vol. 8, No. 1, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i1.2449

Ramadan is the holy month for Muslims. A month full of wisdom, blessings, and forgiveness. In this month of Ramadan, Allah promises multiple rewards. Therefore, Muslims are competing in pursuing goodness, blessings, and forgiveness. Giving alms in the month of Ramadan is noble worship and the right of everyone. However, someone's generosity is often abused by certain people. This culture can become a social disease in the month of Ramadan. But behind this blessing of Ramadan, certain parties take advantage of the momentum to reap the benefits. One of them is the number of monthly beggars in the month of Ramadan. Beggars are mushrooming in public places. Islam does not make begging by lying and cheating. The reason is not only because they violate sins, but also because these actions are considered to pollute good deeds and rob poor people who need help. It even damages the good image of the poor who do not want to beg and those who love virtue. Many propositions explain the haram of begging by deception and without an urgent need. The Prophet Muhammad SAW in his hadith advises us to try and earn a living in whatever form, as long as it is lawful and good, there is no syubhat, no prohibition, and not by begging. We are also singled out for ta'affuf (taking care of ourselves from begging. We must believe that only Allah hears our troubles. As for humans, they don't like hearing about other people's troubles. Islam encourages us to strive, based on the verses and hadiths of the Prophet.

Co-Authors Afifah Inas Widyaningsih Agus Marimin Aldita Henry Linda Setyawati Andrean Wahyu Parawangsa Ardyan Firdausi Mustoffa Avesti Nila Nawangsari Budiyono Budiyono Destria Ayunda Rifana Desy Nur Pratiwi Dewi Muliasari Ema Mustika Saputri Endah Karunia Hastuti Fitria, Tira Nur Heni Sulistyowati Iin Emy Prastiwi Ika Diah Purwati Intan Karunia Devi Ita Kurnia Dewi Johny Subarkah Leni Elviana Lisa Ayu Ramadhani LMS Kristiyanti LMS Kristiyanti, LMS Maisa Setiyowati Maya Widyana Dewi Muhammad Cholis Muhammad Tho’in Ningsih, Suhesti Sony Mardiko Putro Sri Laksmi Pardanawati Suhesti Ningsih Sumadi Sumadi Suranto Suranto Tino Feri Efendi Ulfah Fauziyyah Wirmie Eka Putra Yuliusman Yuwita Ariessa Pravasanti

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