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All Journal Monex: Journal of Accounting Research Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kompartemen : Jurnal Ilmiah Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Listya Sugiyarti
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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Tax Evasion: System Justice, Distrust To Fiscus, And Love Of Money Listya Sugiyarti; Desiana; Sri Nitta Crissiana Wirya Atmaja
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 8 No. 2 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v8i2.2394

Abstract

The research aims to determine system justice, distrust to fiscus and love of money towards tax evasion. The sample in the study are individual taxpayers in the area of the Ciawi Pratama Tax Office who are conducting taxation activities. The type of data is quantitative data. The data collection method used is the questionnaire method. The sampling technique of 100 individual taxpayers use purposive sampling. For Data processing usage is Statistical Package for Social Science. The results of the study indicate that system justice has a negative effect on tax evasion, distrust to fiscus influences on tax evasion, while the love of money infuences tax evasion. Keywords: System Justice, Distrust to Fiscus, Love of Money, Tax Evasion.
Menuju Pembukuan Secara Akuntabel dan Konsisten Listya Sugiyarti; Effriyanti Effriyanti
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.3865

Abstract

Community service by lecturers and academics who have qualified knowledge can be done to the public at any level, to provide solutions to problems faced with the aim of future improvement. The purpose of community service activities in the playgroup & kindergarten Little Bee House with the concept of "Home me" with the target participants is the POMG committee (Association of Parents and Teachers) in overcoming the problem of organizing documentation of activities that have been carried out both in hard form files and soft files and recording of financial statements in an accountable and consistent manner. Activities in the implementation of community service with the theme Towards Bookkeeping Accountably and Consistently. Dedication activities carried out by the S1 Accounting Study Program of Pamulang University lecturers on October 13-15, 2019 were welcomed by the headmaster of Little Bee House and parents involved in the management of POMG. By using counseling and mentoring methods, this activity is very effective in the form of time and material reception, besides being held indoors, this activity is also carried out in outdoor locations to absorb knowledge more quickly and have more enthusiasm. With the bookkeeping applied so far manually and the average education level of the POMG management is strata 1 level, proving that they need a sustainable mentor. The response of the participants was very good and happy because it was very helpful in learning about managing the accounting and recording of financial accounting in an accountable manner. This activity is expected to provide inspiration and motivation for future lecturers/researchers who will carry out the same/similar and sustainable activities, the knowledge provided can benefit the community, academics, and subsequent writers.
MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE Listya Sugiyarti; Nur Asmilia
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p80-89

Abstract

This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region 
Analisis Pengaruh Struktur, Prosedur dan Strategi Organisasi dalam Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak LISTYA SUGIYARTI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 5, No 1 (2017): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (104.802 KB) | DOI: 10.32493/jiaup.v5i1.559

Abstract

This research is an activity to know the factors that influence tax payer compliance in compliance to pay tax. The purpose of research is to examine and analyze the amount of research variables as follows: (1) Conditions: organizational structure, organizational procedures and organizational strategy in the tax reform dimension. (2) Conditions of taxpayer compliance. (3) How big influence: organizational structure, organizational procedure and organizational strategy to taxpayer compliance partially. (4) How much influence: organizational structure, organizational procedure and organizational strategy to tax payer compliance simultaneously. This quantitative research is described in descriptive and verification analysis and conducted in Pratama Kramat Jati Jakarta by taking 100 samples from the taxpayer. Sample determination technique in this research is taken by Random Sampling. Data analysis method used to test this quantitative research hypothesis is lane analysis. The results showed that respondents: (1) Conditions of organizational structure, organizational procedures and organizational strategy is quite good up to well. (2) The condition of taxpayer compliance is quite good up to well. (3) There is a positive and significant influence of organizational structure, organizational procedure and organizational strategy to partial tax compliance. (4) There is significant influence from organizational structure, organizational procedure and organizational strategy to taxpayer compliance simultaneously.
PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS, EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI Listya Sugiyarti; Stefany Rina
Jurnal Litbang Sukowati : Media Penelitian dan Pengembangan Vol 4 No 1 (2020): Vol. 4 No. 1, November 2020
Publisher : Badan Perencanaan Pembangunan Daerah, Penelitian dan Pengembangan Kabupaten Sragen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32630/sukowati.v4i1.148

Abstract

The influence of the independent variables on the dependent variable in this study uses secondary data in the form of financial statement data on manufacturing companies in the consumer goods industry sub-sector listed on the Indonesia Stock Exchange in 2013-2017. The research method used is quantitative. The sample used in this study amounted to 19 companies manufacturing the consumer goods industry sub-sector with a research observation period of 5 years and obtained a total final sample that can be processed as many as 95 financial statement data. Data analysis techniques used multiple linear regression with statistical tests and the operation of SPSS software version 24. The results of the study showed that tax incentives affect accounting conservatism, financial distress influences accounting conservatism while earning pressure does not affect accounting conservatism. Keywords: accounting conservatism, earning pressure, financial distress, tax incentive.
FINANCIAL ATTITUDES, EDUCATION LEVEL IN FAMILY FINANCIAL MANAGEMENT IN SOMODARAN DISTRICT COMMUNITIES YOGYAKARTA Listya Sugiyarti; Nur Asmilia, Sri Nitta Crissiana Wirya Atmaja, Siti Hanah, Wiwit Irawati
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 2 No 2 (2020): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.254 KB) | DOI: 10.31092/kuat.v2i2.992

Abstract

Dusun Somodaran Yogyakarta merupakan salah satu wilayah yang kebanyakan masyarakatnya merupakan pedagang bakulan dan kios kecil. Memanfaatkan keahlian mereka seperti membuat kue donat, soto dan lain-lain. Pengelolaan keuangan yang mayoritas masih manual dan pengetahuan kurang memadai karena salah satunya adalah tingkat pendidikan, dan masih ditemukan kendala dalam pemisahan keuangan pribadi dan usaha keluarga. Kegiatan Pengabdian Kepada Masyarakat dengan peserta perwakilan dari beberapa pedagang bakulan dan kios kecil, dijadikan sampel sebanyak 25 responden. Metode yang digunakan berupa ekspositori yaitu penyampaian materi secara verbal dan inquiry yaitu pembelajaran yang menekankan pada proses berpikir kritis dan analitis terkait keilmuan manajemen keuangan dengan pemahaman mendalam terkait materi bagaimana mengelola keuangan pribadi dan usaha keluarga dan metode wawancara semi terstruktur. Kegiatan Pengabdian Masyarakat menghasilkan bertambahnya keilmuan bagi para pedagang bakulan dan kios kecil, bagaimana cara mengelola keuangan menjadi lebih baik, mampu memisahkan keuangan pribadi dan usaha keluarga, mampu menunjukkan sikap keuangan pada diri sendiri. Kegiatan Pengabdian Kepada Masyarakat diharapkan  dapat memberikan inspirasi dan  motivasi bagi para dosen/peneliti selanjutnya yang akan melakukan kegiatan yang sama dan berkelanjutan, ilmu yang diberikan dapat bermnafaat bagi masyarakat, akademisi dan keluarga.  Kata Kunci: sikap keuangan, tingkat pendidikan, pengelolaan keuangan keluarga, pedagang bakulan/kios kecil
‘Bakulan’ Marketing Strategy and Marketing Mix in Community Somodaran Yogyakarta Sri Nitta Crissiana Wirya Atmaja; Listya Sugiyarti; Nur Asmilia; Siti Hanah
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 2 No 2 (2020): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.18 KB) | DOI: 10.31092/kuat.v2i2.993

Abstract

‘Bakulan’ (pedagang) Dusun Somodaran Yogyakarta memanfaatkan keahlian mereka seperti membuat kue donat dan lain-lain belum mengaplikasikan strategi pemasaran dengan sempurna, yang dikarenakan kekurangan pengetahuan di bidang tersebut. Dusun Somodaran adalah salah satu wilayah yang berada di kelurahan Banyuraden Kecamatan Gamping Kabupaten Sleman Propinsi Yogyakarta, dimana masyarakatnya yang kebanyakan adalah petani dan ‘bakulan’ kecil-kecilan. Metode yang digunakan berupa ekspositori yaitu penyampaian materi secara verbal dan inquiry, pembelajaran yang menekankan pada proses berpikir kritis dan analitis terkait keilmuan strategi pemasaran. Kegiatan Pengabdian Masyarakat menghasilkan bertambahnya keilmuan strategi pemasaran bagi para pedagang ‘bakulan’, Bagaimana cara mengimplementasikan 7P (Product, Price, Place, Promotion, Process, People, physical evidence) dalam mengembangkan ‘bakulan’ kecil-kecilan tersebut. Kegiatan Pengabdian Kepada Masyarakat diharapkan dapat memberikan inspirasi dan motivasi bagi para dosen/peneliti selanjutnya yang akan melakukan kegiatan yang sama dan berkelanjutan, ilmu yang diberikan dapat bermanfaat bagi masyarakat, akademisi dan penulis selanjutnya.  Kata Kunci: strategi pemasaran, Bauran Pemasaran
PENGARUH KUALITAS BAHAN BAKU DAN PROSES PRODUKSI TERHADAP KUALITAS PRODUK (Studi Kasus Pada PT. Kurnia Dwimitra Sejati Bogor) Dewi Pratiwi; Listya Sugiyarti
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 6: Nopember 2022
Publisher : Bajang Institute

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas bahan baku dan proses produksi terhadap kualitas produk pada PT. Kurnia Dwimitra Sejati. Sampel dalam penelitian ini adalah 46 responden karyawan yang bekerja di bagian pengolahan bahan baku, bagian proses produksi, dan karyawan yang bertugas di bagian pengujian kualitas produk Jendela dan Pintu UPVC PT. Kurnia Dwimitra Sejati. Teknik pengumpulan data dilakukan dengan cara mewawancarai serta menyebarkan kuesioner kepada seluruh responden. Metode pengolahan data dilakukan dengan menggunakan teknik analisis regresi linier berganda melalui software SPSS. Hasil dari penelitian ini bahwa Kualitas Bahan Baku dan Proses Produksi berpengaruh positif terhadap Kualitas Produk. Secara parsial kualitas bahan baku berpengaruh terhadap kualitas produk, dan Proses produksi berpengaruh terhadap kualitas produk.
Rate of Return on Equity: Third Party Funds, Problem Finance, and Operational Efficiency at Indonesian Sharia Bank Listya Sugiyarti; Nur Asmilia; Siti Hanah
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.3644

Abstract

This study seeks empirical evidence of the relationship between third-party funding, non-performing loans, and operational efficiency and the rate of capital return for Islamic Commercial Banks in Indonesia from 2014 to 2018. This study's population consists of Islamic Commercial Banks registered with the Financial Services Authority in Indonesia. For the sample, this study used a form of purposive sampling. This methodology yielded a sample of eleven Islamic commercial banks. Using descriptive statistics, the classical assumption test, hypothesis testing, and multiple linear regression, this study tests its hypotheses. According to the findings of this study, the rate of return on equity in Islamic Commercial Banks is significantly influenced by third-party funding, non-performing financing, and operational efficiency. While third party funds partially have no effect and are not significant on the rate of return on capital at Islamic Commercial Banks, non-performing financing has a major impact on both the rate of return on capital and operational efficiency of Islamic Commercial Banks
Peran Environmental Management, ISO 14001 dan Environmental Cost dalam Meningkatkan Kinerja Keuangan Listya Sugiyarti; Rosalia Agustin; Siti Hanah; Nur Asmilia
Inovasi Vol 10, No 1 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i1.p105-112.30403

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh pengelolaan lingkungan, ISO 14001 dan biaya lingkungan terhadap kinerja keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Jumlah sampel dalam penelitian ini adalah 15 perusahaan, sehingga diperoleh 45 data laporan keuangan. Metode penelitian ini bersifat kuantitatif dengan menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling. Penelitian ini menggunakan teknik analisis deskriptif, uji asumsi klasik, dan analisis regresi linier berganda dengan menggunakan metode Random Effect (REM) dan menggunakan program software E-Views versi 9. Hasil analisis menunjukkan bahwa secara simultan Manajemen lingkungan, ISO 14001 dan Biaya Lingkungan berpengaruh terhadap kinerja keuangan. Sehingga variabel Manajemen Lingkungan tidak berpengaruh terhadap kinerja keuangan, ISO 14001 tidak berpengaruh terhadap kinerja keuangan dan Biaya Lingkungan tidak berpengaruh terhadap kinerja keuangan.
Co-Authors Desiana Dewi Pratiwi Effriyanti Effriyanti Nur Asmilia Nur Asmilia Nur Asmilia, Sri Nitta Crissiana Wirya Atmaja, Siti Hanah, Wiwit Irawati Rosalia Agustin Siti Hanah Siti Hanah Sri Nitta Crissiana Wirya Atmaja Stefany Rina Sutandijo Sutandijo Verenika Hafiza Fatiha Wiwit Irawati