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All Journal Krisna: Kumpulan Riset Akuntansi Diponegoro Journal of Accounting Jurnal STIE Semarang (Edisi Elektronik) Jurnal Edueco International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Ekonomika dan Bisnis Journal of Trends Economics and Accounting Research Jurnal Ekonomika dan Bisnis
Alfita Rakhmayani
Universitas Diponegoro
Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Alfita Rakhmayani; Faisal Faisal
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.665 KB)

Abstract

Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure.
STUDI PEMANFAATAN INFORMASI LAPORAN REALISASI ANGGARAN DI LINGKUNGAN PEMERINTAH DAERAH PROVINSI JAWA TENGAH Alfita Rakhmayani; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

Budget report presents an overview of sources, allocation and use of economic resources managed by the government. Understanding and utilization of government information in the financial statements is critical to making an economic decision. This study aims to examine specifically the effect of user characteristics on utilization of budget report. Data were collected through questionnaire distributed to local government agencies in the province of Central Java. Statistical tests were performed using regression analysis. The results showed that experience, gender, level and background of education significantly influence the utilization of budget report information. While social factors did not significantly influence the utilization of budget report information.
Pengungkapan Pengendalian Internal dan Implikasinya terhadap Nilai Perusahaan Alfita Rakhmayani; Yunita Lisnaningtyas Utami
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.138

Abstract

Internal control is one of the important aspects in presenting reliable information. Transparency through disclosure of internal control systems provides an important role in reducing information asymmetry. This study has a purpose, namely to examine specifically the impact of disclosure of internal control on firm value. The sample of this research is 100 public companies with the largest market cap. Statistical tests were performed using regression analysis. The result is that the disclosure of internal control has a negative impact on firm value.
DETERMINANTS OF ASSET MISAPPROPRIATION BY EMPLOYEE FROM NEW FRAUD TRIANGLE THEORY PERSPECTIVE (Case Study on Holding Company in Central Java) Yunita Lisnaningtyas Utami; Alfita Rakhmayani; Dwi Okto Imtichana; Neli Hajar
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2572

Abstract

This study aims to analyze the factors affecting assets misappropriation from new fraud triangle theory perspective. This new perspective has four components that trigger fraud, namely: pressure, opportunity, capability, and integrity. In this study pressure factor is separated between financial and non-financial. This study’s population was all holding company employee, totaling 350 employees. The sampling technique employed was purposive sampling. Respondents of this study are employee that member of a holding company in Central Java. Employees chosen as samples are employees who have the authority to carry out certain tasks or positions, and the number of samples is proportional to each company. The data were obtained by distributing questionnaires to 88 employees. The data analysis then utilized Wrap PLS analysis tool version 6.0 software. The results of this study indicate that financial pressures, opportunities, and capabilities influence assets misappropriation. Meanwhile, non-financial pressure and integrity do not affect the misappropriation of assets.
Korelasi Pengendalian Internal terhadap Opini Audit dan Kinerja Keuangan Perusahaan Alfita Rakhmayani; Maya Aresteria; Rufi' Ayu Setyoningrum
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.907

Abstract

Internal control is a mechanism used by the company to achieve its goals. This study examines the relationship between internal control as proxied by the level of disclosure on audit opinion and the company's financial performance. The data is taken from the annual reports of companies that are members of IDX80 in 2020. The test is carried out by correlation using SPSS 25.0. The test results show that the correlation coefficient of internal control with audit opinion is 0.109, while the correlation coefficient with financial performance is 078. The test results show that there is no significant correlation between internal control and audit opinion and financial performance. Disclosure of internal control carried out by the company through its annual report does not necessarily indicate the actual internal control carried out by the company. Disclosure of internal control is only limited to meeting formal requirements so that it will be difficult to predict the company's financial performance through the level of disclosure of internal control it does.
PENGARUH KUALITAS PELAYANAN, SANKSI DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KABUPATEN PATI (Studi Kasus BPKAD Pati) Bella Verina Cornelia; Alfita Rakhmayani; Eiffeliena Nur’aini Fisikaningputri Purwienanti
JURNAL STIE SEMARANG Vol 15 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v15i3.651

Abstract

Pengungkapan Pengendalian Internal Dan Implikasinya Terhadap Nilai Perusahaan Alfita Rakhmayani; Yunita Lisnaningtyas Utami
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Jurnal Ekonomika dan Bisnis

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Abstract

Pengendalian internal merupakan salah satu aspek penting dalam menyajikan informasi yang reliabel. Transparansi melalui pengungkapan sistem pengendalian internal memberikan suatu pernanan penting dalam mengurangi asimetri informasi. Penelitian ini memilikitujuan yakni mengkaji secara khusus dampak daripengungkapan pengendalian internal terhadap nilai perusahaan. Penelitian dilakukan dengan pendekatan kuantitatif untuk menguji hipotesis. Sampel penelitian adalah 100 perusahaan publik dengan market capterbesar. Uji statistik dilakukan dengan menggunakan analisis regresi. Hasilnya pengungkapan pengendalian internal memiliki dampak negatif terhadap nilai perusahaan
PENDAMPINGAN UKM MANDIRI DESA GUNA MENINGKATAN KUALITAS DAN PRODUKSI Apip Apip; Alfita Rakhmayani; An'im Kafabih
Jurnal Pasopati Vol 5, No 4 (2023)
Publisher : Fakultas Teknik Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/pasopati.2023.20911

Abstract

Kegiatan pengabdian ini bertujuan untuk memaksimalkan potensi lokal di Desa Ngrapah Kecamatan Banyubiru berupa Penguatan produk unggulan desa yang diolah dari sumberdaya lokal sekitar desa. UKM Dapur Roro Mendhut dan Kelompok Wanita Tani (KWT) Dewi Srii sebagai mitra strategis selama ini menghadapi tantangan dalam melakukan produksi hasil lokal warga Desa Ngrapah. Permasalahan belum dapat melakukan produksi secara masal hingga pengelolaan usaha yang belum tertata menjadi salah satu permasalahan utama dari UKM Dapur Roro Mendhut dan KWT Dewi Sri yang selanjutnya menjadi mitra strategis pengabdian ini. Peningkatan tata kelola usaha dilakukan dengan melakukan pendampingan dan pelatihan usaha bagi mitra. Selain itu dalam rangka meningkatkan kualitas dan kapasitas produksi hasil olahan lokal pengabdian ini menerapkan teknologi tepat guna berupa alat-alat produksi bagi mitra. Capaian dari program pengabdian yang telah dilakukan adalah Mitra UKM dan KWT Dewi Sri  dapat secara mandiri melakukan produksi olahan berupa olahan Frozen food dan mengelola keuangan usaha. Dengan adanya pengabdian ini akan memberikan efek multiplier ekonomi bagi masyarakat sekitar Desa Ngrapah.Kata kunci : Desa Mandiri, Teknologi Tepat Guna, Olahan Lokal, UKM
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP TARIF PAJAK EFEKTIF (Studi Kasus pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022) Amanda, Nabila; Rakhmayani, Alfita
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.203

Abstract

Taxes are one of the biggest contributions for the country. Therefore, the government tries to maximize tax revenue to finance the country's development needs. However, this is contrary to the company's objectives, which want the company's effective tax rate to decrease further away from the statutory tax rate. This research aims to know the effect of firm size, profitability, and leverage on effective tax rate. The sample selection used a purposive sampling technique and obtained 52 samples. Data analysis using multiple linear regression analysis with the IBM SPSS version 26 program. The research results show that firm size has a positive effect on the effective tax rate, profitability and leverage have a negative effect on the effective tax rate. Simultaneously company size, profitability and leverage influence the effective tax rate.
Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak Yusufin, Heiqal Bagas; Rakhmayani, Alfita
Jurnal Edueco Vol. 7 No. 1 (2024): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v7i1.210

Abstract

This research aims to analyze Tax Justice, Tax Compliance, Tax Audit, Tax System and Tax Discrimination against Tax Evasion. The population in this study are individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. The sample for this research is individual taxpayers registered at PT. Pelindo Regional 2 Tanjung Priok. This research used the Slovin method and obtained a sample of 100 people. Data collection was carried out using a questionnaire method distributed to respondents and processed using SPSS version 26. Based on the results of the analysis, it shows that tax justice, tax inspection and tax discrimination have no effect on tax evasion, while tax compliance and the tax system have an effect on tax evasion.
Co-Authors Amanda, Nabila An'im Kafabih Apip Apip Bella Verina Cornelia Dwi Okto Imtichana Eiffeliena Nur’aini Fisikaningputri Purwienanti FAISAL Maya Aresteria Neli Hajar Rufi' Ayu Setyoningrum Sudarno Sudarno Utami, Yunita Lisnaningtyas Yunita Lisnaningtyas Utami Yusufin, Heiqal Bagas