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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia E-Jurnal Akuntansi Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company Deranika Ratna Kristiana; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p16

Abstract

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.
ANALISIS INFORMASI PENENTU HARGA SAHAM SAAT INITIAL PUBLIC OFFERING Eliya Isfaatun; Atika Jauharia Hatta
Jurnal Ilmiah Ekonomi Bisnis Vol 15, No 1 (2010)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.447 KB)

Abstract

Salah satu alternatif bagi perusahaan untuk mendapatkan dana atau modal tambahan adalah dengan melakukan Penawaran Umum Perdana (IPO). Dengan IPO tersebut, perusahaan harus menyediakan informasi prospektus untuk membantu investor dalam pengambilan keputusan investasi. Fenomena yang sering terjadi pada saat perusahaan melakukan IPO adalah underpricing pada harga keamanan perusahaan, di mana investor dapat memperoleh abnormal return, yang tidak mengira akan terjadi sesuai dengan hipotesis pasar yang efisien. Artikel ini bertujuan untuk menguji apakah investor menggunakan atau tidak menggunakan prospektus dalam pengambilan keputusan investasi. Hasil penelitian menunjukkan hanya variabel leverage keuangan yang mempengaruhi return awal ketika perusahaan melakukan IPO.
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Selviana Lelan Naitili; Atika Jauharia Hatta Hambali; Nurofik Nurofik
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
PEMBUKUAN AKUNTANSI SEDERHANA PADA USAHA KECIL MENENGAH PAYUNG LUKIS NGUDI RAHAYU Atika Jauharia Hatta; Toyibah Kusumawati; Muhammad Sabandi; Algifari Algifari; Wisnu Pajogo Algifari; Bhakti Nur Istiqomah Algifari
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 4 (2022): APTEKMAS Volume 5 Nomor 4 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/apts.v5i4.6219

Abstract

Simple accounting bookkeeping training for small and medium enterprises (SMEs) through the community partnership program aimed at improving the ability of SME partners in managing their business financial bookkeeping. So far, SMEs have never used bookkeeping to record all transactions related to their business income or expenses, so it is difficult for them to know exactly how much profit they will get from their business. Through this community partnership program, devotees try to provide the simplest bookkeeping training in an effort to equip partners to be able to manage their finances better. The results obtained from this training are increased knowledge and skills of SMEs in making simple bookkeeping so that they can increase the motivation in running their business.
Studi Faktor Psikologi Sosial dan Eksternal dalam Memengaruhi Kepatuhan Wajib Pajak Sayyidah Nurul Kusuma Dewi; Matheas Prihargo Wahyandono; Valeria Flora Seran; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p01

Abstract

Tax compliance plays a very important role in increasing state tax revenues. This study aims to determine the effect of national pride, trust in authority, and the Automatic Exchange of Information (AEoI) system on tax compliance. The study also raises one social psychological factor, namely patriotism as a moderating variable that strengthens the relationship between national pride and tax compliance. The research uses a survey method and the sample is taxpayers who have NPWP. The results of the study indicate that there is an influence of national pride and the AEOI system on taxpayer compliance. There is no significant effect of the variable trust in authority on taxpayer compliance. The moderating variable in the form of patriotism cannot strengthen the influence of national pride on taxpayer compliance. The study concludes that the taxpayers of this study have a high spirit of nationalism and knowledge of the AEOI system, but trust in the authorities is still low. Keywords: Tax Compliance; Nationalis Pride; Trust; AEoI System; Patriotism.
Potensi Financial Distress pada Bank Umum Berbasis RGEC Deranika Ratna Kristiana; Nada Devita Limbong; Atika Jauharia Hatta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.45255

Abstract

This study aims to analyze the effect of RGEC-based commercial bank soundness on potential financial distress. The independent variables in this study are NPL, LDR, Number of Board of Commissioners, Audit Committee Size, ROA, ROE and CAR, while the dependent variable in this study is financial distress as measured by the Bankometer method. The objects used in this study are commercial banks listed on the IDX and the publication of their financial statements for the period 2018 – 2020. The sampling technique in this study uses the purposive sampling method. The sample in this study was obtained by 40 commercial banks with 120 reports, but because there were 5 outlier data, only 115 financial statements were used as samples in the study. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variables NPL, ROE and CAR have a negative and significant effect on the potential for financial distress. The LDR, Audit Committee Size and ROA variables do not affect the potential for financial distress. The variable number of the Board of Commissioners has a positive and significant effect on the potential for financial distress. Keywords: Bank Soundness, Commercial Banks, RGEC, Financial Distress, Bankometer Method.
Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor? Faradiba Alivia Rahma; Muhammad Harris Maulana; Matheus Fanu Ahoinai; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p05

Abstract

The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes. Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.
Analysis of the Effect of Bank Soundness and Macroeconomics on Financial Distress in Conventional Commercial Banks Atika Jauharia Hatta Hambali; Safira Putri Emilia; Junaidi Junaidi
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.112

Abstract

This research aims to analyze the effect of bank soundness and macroeconomics on the financial distress of conventional banking in Indonesia in the 2015-2019 period. The bank soundness is measured using the Risk-Based Bank Rating or RGEC method which is proxied by the ratio of non-performing loan (NPL), size of board directors, return on asset (ROA), capital adequacy ratio (CAR). The macroeconomic variable was measured using exchange rate while the dependent variable was measured by Altman Z-Score modification. The population of this research is all conventional banking companies listed on the Indonesian Stock Exchange in 2015-2019. The method used for selecting the sample is purposive sampling. The sample obtained was 37 banks with a five years observation period. This research is using multiple linear regression analysis. The result of this research indicates that the size of the board direction, return on asset, and capital adequacy ratio harms the financial distress of conventional banking in Indonesia in the 2015-2019 period. While the non-performing loan and exchange rate do not affect the financial distress of conventional banking in Indonesia in the 2015-2019 period.
PELATIHAN PEMBUKUAN AKUNTANSI DENGAN KOMPUTERISASI SEDERHANA PADA LURIK MULYATEX PEDAN KLATEN Cahyo Indraswono; Atika Jauharia Hatta; Toyibah Kusumawati; Y. Yohakim Marwanta; Muhammad Sabandi; Anggreni Dian Kurniawati; Kamalia Putri; Bianka Andriyani
Jurnal Dharma Bhakti Ekuitas Vol 7 No 1 (2022): Jurnal Dharma Bhakti Ekuitas
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v7i1.564

Abstract

The purpose of this community service program is to improve the ability of Mulyatex Lurik craftsmen to manage their finances through simple accounting books. UMKM Mulyatex operates in the Pedan Klaten area, which is a lurik production center. The main issue for micro, small, and medium-sized enterprises (MSMEs) is the use of accounting books, which are still very simple, consisting of records in a small book relating to receivables owned by customers and debts owned by the owner. The method used by the servant to help improve financial management skills is carried out by providing structured training and assistance to carry out computer-based bookkeeping that is still simple, namely by using the Excel program that has been designed by the servant. The results of the service show better recording abilities, so that the Mulyatex lurik manager is able to find out how much profit is actually earned, determine the cost of production, and better record debts and receivables.Keywords: MSME accounting, computerized accounting, Mulyatex Lurik, community partnership program. ABSTRAKTujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan perajin lurik Mulyatex dalam mengelola keuangannya melalui pembukuan akuntansi sederhana. UMKM Mulyatex beroperasi di daerah Pedan Klaten yang merupakan sentra produksi lurik. Masalah utama dari usaha mikro, kecil dan menengah (UMKM) ini adalah penggunaan pembukuan akuntansi yang masih sangat sederhana, yaitu dengan menggunakan pencatatan pada buku kecil terkait piutang yang dimiliki pelanggan maupun hutang yang dimiliki oleh pemilik. Metode yang dilakukan oleh pengabdi untuk membantu meningkatkan kemampuan pengelolaan keuangan ini dilakukan dengan memberikan pelatihan dan pendampingan secara terstruktur untuk melakukan pembukuan berbasis komputer yang masih sederhana, yaitu dengan menggunakan program excel yang telah dirancang oleh pengabdi. Hasil pengabdian menunjukkan kemampuan pencatatan yang lebih baik, sehingga pengelola lurik Mulyatex mampu mengetahui berapa keuntungan yang sesungguhnya diperoleh, menetapkan harga pokok produksi, serta mencatat hutang dan piutang secara lebih baik.Kata kunci: akuntansi UMKM, komputerisasi akuntansi, lurik Mulyatex, program kemitraan masyarakat.
PENERAPAN SISTEM INFORMASI PENJUALAN TOKO PADA UKM SEPATU CARDOLA SRAGEN Atika Jauharia Hatta; Doddy Hapsoro; Y. Yohakim Marwanta; Efraim Ferdinan Giri; Shita Lusi Wardani; Deranika Ratna Kristiana
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.905 KB) | DOI: 10.31949/jb.v4i1.3611

Abstract

Abstract The purpose of the Community Partnership Program for Small and Medium Enterprises is to develop and train a store sales information system to improve the ability of SME partners to manage their shoe store sales. So far, SME partners have never recorded how many shoes they have in stock, so if there is a reduction in inventory due to loss or theft, they cannot identify them. So far, SME partners have only done manual records regarding the number and types of shoes sold. The marketing of shoe sales is mostly done in stores, so the marketing reach is not too broad. The use of online-based marketing networks only uses Instagram, which may not have a not very broad space, and the available applications cannot record the number of shoes owned. Based on the problems mentioned above, the servant feels it is necessary to develop a store sales information system as an effort to record inventory accounting and a website to expand marketing reach. After the development of the information system is complete, it is necessary to have training on the use of the system. The results obtained from this training are increased knowledge and skills of SMEs in recording inventory and marketing their products, which is expected to increase business sales. Keywords: online marketing; community partnership program; Cardola shoes; small and medium enterprises
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Bambang Sugeng Dwiyanto Bhakti Nur Istiqomah Algifari Bianka Andriyani Cahyo Indraswono Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Junaidi Junaidi Kamalia Putri Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Melisa Tania Putri Muhammad Harris Maulana Muhammad Sabandi Muhammad Sabandi Nada Devita Limbong Nurofik Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Safira Putri Emilia Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Toyibah Kusumawati Toyibah Kusumawati Valeria Flora Seran Winda Erlita Wisnu Pajogo Algifari