Article Per Year (5 Year)
p-Index From 2019 - 2024
2.81
P-Index
This Author published in this journals
All Journal ProBank: Jurnal Ekonomi dan Perbankan Excellent Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business JIA (Jurnal Ilmiah Akuntansi) STATERA: Jurnal Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi
Yanti Yanti
Universitas Buana Perjuangan Karawang
Religion Economics, Econometrics & Finance Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Peran Corporate Social Responsibility, Corporate Governance dan Profitabilitas: Indikasi Penghindaran Pajak Pada Sektor Pertambangan di Indonesia Dadan Ramdhani; Yanti Yanti; Merryam Apriyanti Sitompul
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.65-74

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure, proportion of managerial ownerships, audit committees and profitability on tax avoidance. The population of this research is mining companies listed on Indonesia Stock Exchange in 2014-2018. The samples tested in this study were 13 companies with a total of 65 samples taken based on the purposive sampling method. The data used in this study are secondary data from financial reports and annual reports. This study used multiple linear regression analysis. The results of this research showed that the audit committees and profitability had a negative significant influence on tax avoidance. In addition, the variable of managerial ownerships and corporate social responsibility had not significant influence on tax avoidance.
Pengaruh Sikap Wajib Pajak Pada Sistem Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi Pada KPP Pratama Cilegon Dadan Ramdhani; Zahra Alya Tamima; Yanti Yanti; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.37-58

Abstract

This study aims to determine the effect of taxpayer attitudes on the tax system and tax socialization on individual taxpayer compliance with the adoption of the electronic tax system as a mediating variable at KPP Pratama Cilegon. The population used is an individual taxpayer registered at KPP Pratama Cilegon. This research is a type of quantitative research. The sampling method used in this study is incidental sampling with a sample of 102 individual taxpayers who are registered as mandatory SPT at KPP Pratama Cilegon. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 3.2.9 application. The results show that the attitude of taxpayers to the tax system has a positive and significant effect on individual taxpayer compliance, tax socialization has a positive and significant effect on individual taxpayer compliance, taxpayer attitudes on the tax system have a positive and significant effect on the adoption of the electronic tax system, taxation socialization has a positive and significant effect on the adoption of an electronic tax system, the adoption of an electronic tax system has a positive and significant effect on individual taxpayer compliance, the adoption of an electronic tax system can mediate the effect of taxpayer attitudes on the tax system on partial individual taxpayer compliance and adoption electronic tax system can partially mediate the effect of tax socialization on individual taxpayer compliance.
Sistem Informasi Akuntansi Berbasis WEB sebagai Transparansi dan Sinkronisasi dalam Pengelolaan BUMDES Kabupaten Karawang Yanti Yanti; Euis Nurlaelasari
Akuisisi: Jurnal Akuntansi Vol 18, No 1 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i1.756

Abstract

This study aims to build a system in developing a reporting scheme and financial management of BUM Desa. The benefit of implementing the system is that all reports and financial management can be synchronized, starting from the BUM Desa unit manager to the reporting parent in the Karawang district. This system is also designed to provide general information to the public regarding the financial management of BUM Desa. The main target of system design is to minimize the occurrence of fraud in the management of BUM Desa from the district level to the village level, so that transparency and accountability in realizing the government's Good Village Governance can be achieved.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018) Yanti Yanti; Mumun Maemunah
Akuisisi: Jurnal Akuntansi Vol 16, No 1 (2020)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v16i1.448

Abstract

The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts receivable turnover has an affect on profitability. While inventory turnover does not affect on profitability. The results of the study simultaneously indicates that accounts receivable turnover and inventory turnover influence together on profitability.
Pengaruh NPF, BOPO dan FDR terhadap Profitabilitas Perbankan Syariah (Studi Kasus pada Perbankan Syariah di Indonesia Periode 2012-2016) Mumun Maemunah; Yanti
Jurnal Buana Akuntansi Vol 5 No 1 (2020): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.197 KB) | DOI: 10.36805/akuntansi.v5i1.1021

Abstract

Perkembangan bank syariah memberikan indikasi bahwa preferensi masyarakat Indonesia semakin mengarah ke arah transaksi syariah. Kinerja bank merupakan hal yang sangat penting, karena bisnis perbankan adalah bisnis kepercayaan, maka bank harus mampu menunjukan kredibilitasnya, salah satunya melalui peningkatan profitabilitasnya. Profitabilitas dapat dikatakan sebagai salah satu indikator yang paling tepat untuk mengukur kinerja suatu perusahaan. Penelitian ini berusaha untuk menguji faktor yang mempengaruhi profitabilitas perbankan syariah, yaitu berupa NPF, BOPO, dan FDR.Penelitian ini bertujuan untuk mencari pengaruh NPF,BOPO dan FDR Terhadap Profitabilitas (ROA) pada perbankan syariah di Indonesia. Hasil penelitian menunjukan bahwa variabel NPF dan BOPO berpengaruh negatif signifikan terhadap ROA bank syariah, sedangkan variabel FDR berpengaruh positif signifikan terhadap ROA bank syariah. Dari hasil penelitian tersebut mengidentifikasikan bahwa prinsip kehati-hatian bank dalam efektifitas dan efisiensi intermediasi keuangan menjadi hal yang sangat penting untuk ketahanan sistem perbankan yang berpengaruh terhadap tingkat profitabilitas perbankan syariah di Indonesia.
Pengaruh Penerapan Sistem e-Filling Dengan Pemahaman Internet Terhadap Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Di KPP Pratama Karawang Utara Trias Arimurti; Yanti Yanti; Ulfa Sasqia
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1769

Abstract

E-filling is a service for filling and submitting Taxpayer Tax Returns), which is carried out electronically through a real-time online system to prepare and submit SPT. This research will specifically examine how the implementation of the e-filling system on taxpayer compliance, then find out how internet understanding can moderate the relationship between the e-filling system and taxpayer compliance and how much influence the application of the e-filling system and internet understanding has on taxpayer compliance. This research is a type of causality that uses a quantitative approach. The population of this research is Individual Taxpayer ASN Karawang District which works in the Government Institution of North Karawang. The sample used in this study was 100 respondents. The data is processed using multivariate regression technique with moderation testing. The results of data analysis, i.e., The application of the e-filling system filling on Taxpayer Compliance, does not have a statistically significant effect, while is moderated by an internet understanding of Taxpayers, is proven to be significant concerning Taxpayer Compliance. The contribution of applying the e-filling system and internet understanding to taxpayer compliance with taxpayers at KPP Pratama Karawang Utara is only 3.9 percent.
Determinants of Audit Report Lag during the Covid-19 Pandemic: A Study on Companies Conducting IPOs and Indexed LQ-45 Yanti Yanti; Bayu Pasupati; T. Husain
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.30835

Abstract

This research will re-examine the factors that influence the audit report lag, including profitability, size of public accounting firms, and firms' age at companies conducting IPOs in 2019 and including the LQ-45 index on the Indonesia Stock Exchange during the COVID-19 pandemic. This study uses the Big-Four categorization as a proxy of size of the public accounting firm. This type of research uses the causal effect with a quantitative research approach. The final sample was determined to be 99 company data. The data analysis technique used multiple regressions. The results showed that the audit report lag was negatively influenced by the size of public accounting firms and firms' age, while the profitability factor did not affect it. The audit report lag contribution was influenced by the three factors above and simultaneously.
PENERAPAN PSAP NOMOR 07 TENTANG AKUNTANSI ASET TETAP PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA BANDUNG Fista A. Sujaya; Yanti Yanti; Rivan Wibowo
ProBank Vol 5, No 2 (2020)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v5i2.722

Abstract

Penelitian Bertajuk Analisis Penerapan PSAP No. 07 tentang Akuntansi Aset Tetap pada Badan Pengelola Aset danKeuangan Daerah Kota Bandung. Tujuan penelitian adalah untuk mengetahui kesesuaian penerapan PernyataanStandar Akuntansi Pemerintahan (PSAP) No. 07 tentang akuntansi aset tetap, mengetahui perencanaan pengelolaanaset, mengetahui pengadaan pengelolaan aset, mengetahui pemanfaatannya. pengelolaan aset, mengetahuipenggunaan pengelolaan aset, penilaian pengelolaan aset hingga mengetahui pengalihan, mengetahui kerusakan danmengetahui penghapusan pengelolaan aset pada Badan Pengelola Keuangan Dan Kekayaan Daerah Kota Bandung.Metode penelitian yang digunakan adalah analisis deskriptif dengan teknik pengumpulan data melalui wawancara danstudi pustaka. Hasil penelitian menunjukkan bahwa penerapan Pernyataan Standar Akuntansi Pemerintahan (PSAP)No. 07 tentang akuntansi aset tetap pada Badan Pengelola Aset dan Keuangan Daerah Kota Bandung belumsepenuhnya sesuai. Kelemahan dalam pengelolaan aset tetap yang selama ini dinilai belum terkoordinasi dengan baikdan perlu dibenahi, sehingga dalam penyajian informasi aset tetap sesuai dengan standar yang ditetapkan, aset tetaptidak didukung oleh pencatatan / data, administrasi aset tetap kurang memadai, tidak dilakukan inventarisasi danpenilaian, aset tetap tidak diketahui keberadaannya karena pemindahan tanpa ketaatan, aset dikuasai pihak lain danaset tetap belum didukung dengan bukti kepemilikan. Masalah lain terkait aset tetap yang perlu mendapat perhatianadalah pengamanan aset tetap yang meliputi pencatatan fisik dan pengamanan. Faktor-faktor yang mempengaruhipelaksanaan pengelolaan aset pada Badan Pengelola Keuangan dan Aset Daerah Kota Bandung karena SKPD di KotaBandung kurang patuh dalam melakukan pelaporan aset non detail berdasarkan data pimpinan sebelumnya. Meskipunkoordinasi teknis dengan SKPD dilakukan secara terus menerus, namun hal ini belum membuahkan hasil karenakurangnya kepatuhan dan pemahaman pegawai dalam hal pengelolaan aset.Kata kunci: Penerapan PSAP No. 07, akuntansi aset tetap.
Pengaruh Pemeriksaan Pajak, Egoisme Psikologis Wajib Pajak, Sistem Perpajakan Terhadap Penggelapan Pajak Yuliyana Yuliyana; Yanti Yanti; Rohma Septiawati
Journal Of Management, Business And Education Vol 10, No 1 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v10i1.1489

Abstract

Penelitian ini bertujuan untuk mengetahui pemeriksaan pajak, egoisme psikologis wajib pajak, sistem perpajakan terhadap penggelapan pajak. Penelitian ini menggunakan metode kuantitatif dengan data yang diambil berupa primer. Populasi pada penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Karawang yang berjumlah 846.910. Teknik pengambilan sampling menggunakan convenience sampling dengan responden sebanayak 100 responden. Pengumpulan data menggunakan metode kuesioner dan diolah menggunakan SmartPLS versi 4.0. Hasil penelitian menunjukkan pemeriksaan pajak berpengaruh negatif dan signifikan terhadap penggelapan pajak. Sedangkan egoisme psikologis wajib pajak dan sistem perpajakan berpengaruh positif dan signifikan  terhadap penggelapan
Pengaruh Belanja Daerah Dan Kompetisi Politik Terhadap Pengungkapan Internet Financial Reporting (IFR) Pada Kabupaten/Kota Di Jawa Barat Santi Nurhunah; Dedi Mulyadi; Yanti Yanti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.7211

Abstract

This study aims to determine the effect of regional spending and political competition on Internet Financial Reporting Disclosures. There are 2 hypotheses tested namely (1) There is an influence between regional spending on disclosure of Internet Financial Reporting (2) There is an influence between political competition on disclosure of Internet Financial Reporting. The sample used in this study amounted to 135 districts/cities in West Java in 2017-2021. The sampling technique uses saturated sampling. Data processing in this study utilizes PLS-SEM on SmartPLS 4.0 software. The results of this study are (1) Regional spending effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province (2) Political Competition effect on disclosure of Internet Financial Reporting in districts/cities in West Java Province Both hypotheses in this study are proven and accepted. Keywords: Regional Expenditure, Political Competition and Disclosure of Internet Financial Reporting
Co-Authors Auliya Tri Wulandari Awaliawati Rachpriliani Bahtiar Effendi Dadan Ramdhani Dedi Mulyadi Dhea Aulia Febiyani Euis Nurlaelasari Fista A. Sujaya Imam Nurudin Indri Nopianti Aprilian Lilis Lasmini Mariawati Mariawati Meliana Puspitasari Merryam Apriyanti Sitompul Mumun Maemunah Pasupati, Bayu Ramdhani, Dadan Reka Rosita Rivan Wibowo Rohma Septiawati Santi Nurhunah T. Husain Trias Arimurti Ulfa Sasqia Yuliyana Yuliyana Zahra Alya Tamima