Articles
<![CDATA[Learning Methods for Accounting Students: Explore The Effectiveness of Traditional Learning and Laptop-Based Active Learning ]]>
<![CDATA[Rizki Hamdani]]>;
<![CDATA[Ayu Chairina Laksmi]]>;
<![CDATA[Wirawan Hardinto]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v7i1.4409
<![CDATA[The main purpose of this study is to explore the effectiveness of Traditional Learning (TL) and Laptop-Based Active Learning (LAL) in the achievement of accounting students’ competence. This study is quantitative methods approach comprising of a systematic literature review, data analysis, and experimental studies on the two classes applying a different learning approach. Class A with 40 students applied the LAL approach, while class B with 38 students applied the TL approach. Students in the two classes received different treatments, but the question items tested were the same. This study also uses the independent samples t-test to analyze the hypotheses from the two data groups, both those using TL and LAL learning types. Overall, this study demonstrates that the accounting students’ learning achievement is higher when the class uses LAL approach instead of TL approach and that the LAL approach is better than the TL approach, especially on the Descriptive Statistics for Business course at Accounting Department, Islamic University of Indonesia.]]>
<![CDATA[Pengaruh Proses Pelaporan Dan Penyetoran Pajak Serta Kepuasan Dan Kepatuhan Dalam Wajib Pajak Pribadi Kabupaten Sleman Terhadap Ketahanan Ekonomi Wilayah ]]>
<![CDATA[Diki Ferdiana]]>;
<![CDATA[Ayu Chairina Laksmi]]>
<![CDATA[ Jurnal Ketahanan Nasional Vol 24, No 3 (2018) ]]>
Publisher : <![CDATA[Universitas Gadjah Mada ]]>
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DOI: 10.22146/jkn.38753
<![CDATA[ABSTRACT This study examinedthe influence of the process of reporting and depositing taxes as well as satisfaction and compliance in personal taxpayers in Sleman regency against economic resilience. The purpose of this study was to analyzed the influence of the process of reporting and depositing taxes and taxpayer compliance and compliance with economic resilience.This research was an empirical research by taking samples of taxpayers in Sleman District. Survey data were analyzed statistically using descriptive method and Structural Equation Modeling (SEM) with the help of computer program AMOS v22. The results showed that the process of reporting and depositing taxes and satisfaction and compliance in taxpayershad posistive influence, which had a significant impact on the economic resilience of the region. This could be said as a form of economic resilience of the region which was the basis of national resilienceABSTRAK Penelitian ini mengkaji tentang pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak pribadi di Kabupaten Sleman terhadap ketahanan ekonomi. Tujuan penelitian ini untuk menganalisis pengaruh proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan wajib pajak terhadap ketahanan ekonomi.Penelitian ini merupakan penelitian empiris dengan mengambil sampel para wajib pajak di Kabupaten Sleman. Data survei dianalisis secara statistik menggunakan metode deskriptif dan Structural Equation Modeling (SEM) dengan bantuan program komputer AMOS v22.Hasil penelitian menunjukkan bahwa proses pelaporan dan penyetoran pajak serta kepuasan dan kepatuhan dalam wajib pajak berpengaruh posistif, yang berdampak signifikan terhadap ketahanan ekonomi wilayah. Hal ini dapat dikatakan sebagai wujud dari ketahanan ekonomi wilayah yang merupakan dasar dari ketahanan nasional. ]]>
<![CDATA[CPD for members of auditing profession in Indonesia: providers’ point of view ]]>
<![CDATA[Ayu Chairina Laksmi]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol18.iss2.art4
<![CDATA[Di bidang akuntansi PPL merupakan area penelitian yang relatif masih baru dan oleh karenanya layak untuk mendapatkan perhatian. PPL untuk akuntan publik dan pemegang sertifikat CPA (Certified Public Accountant) di Indonesia wajib dilaksanakan, akan tetapi studi yang meneliti PPL wajib ini masih terbatas. Dengan menggunakan interview semi terstruktur sebagai metode pengumpulan data dan analisis tematik sebagai alat pengolah data, studi ini menginvestigasi PPL untuk anggota profesi auditing di Indonesia melalui sudut pandang penyedia PPL yaitu Ikatan Akuntan Publik Indonesia (IAPI) dan Ikatan Akuntan Indonesia (IAI). Melalui purposive sampling studi ini mewawancarai tiga orang dari IAPI dan satu orang dari IAI. Semua partisipan yang diwawancarai di studi ini adalah para staf yang secara langsung merencanakan, mengatur dan memonitor aktivitas PPL yang ditawarkan kepada anggota profesi auditing di Indonesia. Hasil studi ini menunjukkan bahwa IAPI adalah penyedia PPL yang utama. Akan tetapi kepatuhan IAPI terhadap peraturan dari IFAC mengenai PPL masih dipertanyakan. IAI juga menyelenggarakan PPL meski jumlah anggota profesi auditing yang mengambil PPL dari IAI terus menurun setiap tahunnya. Peran IAPI dalam kaitannya dengan PPL adalah mengedukasi dengan cara meningkatkan pengetahuan dan profesionalisme dan juga untuk memastikan kepatuhan akuntan publik terhadap peraturan dan perundangan yang ada. Baik IAPI maupun IAI tidak mempunyai suatu kerangka dalam menawarkan PPL mereka. Selain itu, IAPI dan IAI tidak menyelenggarakan PPL berdasarkan kebutuhan yang berbeda dari individu partisipan PPL berdasarkan tingkatnya di dalam organisasi. Hasil studi ini juga menunjukkan bahwa tidak seperti IAI yang tidak memfokuskan PPL mereka terhadap suatu kebutuhan khusus, IAPI memfokuskan PPL mereka baik untuk kebutuhan pribadi maupun kebutuhan organisasi.Kata Kunci: PPL, Pendidikan Profesional Berkelanjutan, profesi audit, Indonesia]]>
<![CDATA[Faktor-faktor penentu tingkat pemahaman mahasiswa akuntansi ]]>
<![CDATA[Ayu Chairina Laksmi]]>;
<![CDATA[Raidho Satria Febrian]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 22, No 1 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol22.iss1.art3
<![CDATA[Due to the current change and development of accounting in Indonesia, accounting students’ performance in terms of high Grade Point Average (GPA) alone is not enough. The students must also be able to show that they really understand accounting concepts. Thus far, higher education of accounting focuses more to theories which would be very different from the reality at work. As a consequence, the quality of accounting graduates is still far from what is being expected by the job market. This study aims to examine the effects of emotional intelligence, social intelligence, spiritual intelligence, learning behavior, secondary education background and college origin towards students’ level of understanding of accounting. A total of 100 respondents manually filled in questionnaires distributed in this study. The sampling method used was purposive sampling where only students from year 2013 were selected to be sampled. Data were analyzed by using multiple linier regression analysis. The results of the data analysis show that simultaneously, emotional intelligence, social intelligence, spiritual intelligence, learning behavior, middle school background and college origin, have a positive and significant effect on the students’ level of understanding of accounting with a significance value of 0.000 <0.05. The findings of this study can be used as feedback for universities to understand the factors that affect the level of understanding of accounting students and could aid in designing a learning system that aims to improve the level of understanding of accounting.]]>
<![CDATA[The influence of accounting students’ perception of public accounting profession: A study from Indonesia ]]>
<![CDATA[Ayu Chairina Laksmi]]>;
<![CDATA[Savero Izkha Al Hafis]]>
<![CDATA[ Journal of Contemporary Accounting Volume 1 Issue 1, 2019 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol1.iss1.art5
<![CDATA[Public accounting profession is one of prestigious and important professions in Indonesia. Recent data, however, show that the number of public accountants in Indonesia is very small compared to the population. Thus, accounting students’ perception regarding the public accounting profession needs to be investigated. This study aims to investigate the influence of accounting students’ perception of public accounting profession toward their interest to the public accounting profession. A sample of 100 students from three different universities in Indonesia were used as respondents. The results demonstrate that financial rewards, professional recognition, labour market considerations and professional training positively influence the interests of accounting students to become a public accountant. The results also indicate that working environment, social values and personality have no influences on accounting students’ interest to become a public accountant.]]>
<![CDATA[Pengaruh insentif pajak dan insentif non-pajak terhadap manajemen laba ]]>
<![CDATA[Umairoh Ayunda Fitri]]>;
<![CDATA[Ayu Chairina Laksmi]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 4, 2022 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Pada praktik manajemen laba sampai saat ini masih menjadi perdebatan, karena pada satu sisi manajemen laba dipandang sebagai suatu tindakan yang seharusnya tidak boleh dilakukan karena dengan adanya manajemen laba maka informasi yang diberikan tidak sepenuhnya mencerminkan keadaan perusahaan dan mengaburkan nilai perusahaan sehingga dapat menyebabkan stakeholders keliru dalam mengambil keputusan. Penelitian ini bertujuan untuk menguji faktor apa saja yang berpotensi mempengaruhi praktik manajemen laba dalam perusahaan. Adapun variabel independen yang digunakan untuk yaitu insentif pajak dan insentif non-pajak sedangkan variabel dependen yaitu manajemen laba. Penelitian ini menggunakan pendekatan kuantitatif, dengan teknik yang pengambilan sampel dalam penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang telah yaitu sebanyak 19 perusahaan manufaktur. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil dalam penelitian ini menunjukkan: tingkat hutang berpengaruh positif dan signifikan terhadap manajemen laba, kepemilikan manajerial berpengaruh negatif dan signifikan terhadap manajemen laba. perencanaan pajak, beban pajak tangguhan, aktiva pajak tangguhan dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba.]]>
<![CDATA[PENGARUH KOMPETENSI, KOMUNIKASI, DAN TEKANAN WAKTU TERHADAP KUALITAS HASIL PEMERIKSAAN PAJAK ]]>
<![CDATA[Ahmad Syarif Kurniawan]]>;
<![CDATA[Ayu Chairina Laksmi]]>
<![CDATA[ Jurnal Ekonomi Dan Bisnis Vol 24, No 1 (2021): JURNAL EKONOMI DAN BISNIS MARET 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pekalongan ]]>
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DOI: 10.31941/jebi.v24i1.1386
<![CDATA[This study aims to examine the effect of tax auditor competence, communication skills, and time pressure on the quality of tax audit outcome. The research method used is quantitative by collecting data using a survey method by distributing questionnaires to 130 tax auditors at the Tax Service Office at the Regional Office of the Directorate General of Taxes, East Java I. The analytical tools used in this research is multiple linear regression and data analysis in this study uses the Statistical Package for the Social Sciences (SPSS) version 25th.The results showed that tax auditors' competence and communication skills partially had a positive effect on the quality of tax audit outcome, while time pressure had no effect on the quality of tax audit outcome. Simultaneously, the tax auditor's competence, communication skills, and time pressure have an effect on the quality of the tax auditor outcome.]]>
<![CDATA[Factors Influencing the Intention to Obtain Accountant Certifications ]]>
<![CDATA[Ayu Chairina Laksmi]]>;
<![CDATA[Indah Suciati]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.399
<![CDATA[Abstract: Professional accountant certification has many benefits for individual accountants as well as for the accounting profession in term of upscaling and increasing competitiveness. The purpose of this study is to examine the influence of attitude, subjective norms, and perceived behavior control on ACCA, CA and CPA professional accountant certifications and to understand students’ intention to those certifications. The data were analyzed using multiple linear regression analysis. The results show that attitude and subjective norms have a positive and significant effect on students' intention to obtain the professional accountant certifications. The results also show that perceived behavior control does not have any negative and significant effect on students’ intention, and the knowledge on those certifications does not have any positive and significant effect on students' intention. This study reveals the factors influencing students’ intention to get professional accountant certifications.Abstrak: Sertifikasi akuntan profesional memiliki banyak manfaat bagi akuntan individu maupun bagi profesi akuntansi dalam hal peningkatan dan peningkatan daya saing. Tujuan dari penelitian ini adalah untuk menguji pengaruh sikap, norma subyektif, dan kontrol perilaku yang dirasakan pada sertifikasi akuntan profesional ACCA, CA dan CPA dan untuk memahami niat siswa untuk sertifikasi tersebut. Data dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sikap dan norma subyektif memiliki pengaruh positif dan signifikan terhadap niat siswa untuk memperoleh sertifikasi akuntan profesional. Hasilnya juga menunjukkan bahwa kontrol perilaku yang dirasakan tidak memiliki pengaruh negatif dan signifikan terhadap niat siswa, dan pengetahuan pada sertifikasi tersebut tidak memiliki pengaruh positif dan signifikan terhadap niat siswa. Penelitian ini mengungkapkan faktor-faktor yang mempengaruhi niat siswa untuk mendapatkan sertifikasi akuntan profesional.]]>
<![CDATA[What Drives Public Accountants To Undertake CPD? An Indonesian Study ]]>
<![CDATA[Ayu Chairina Laksmi]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 18, No 1 (2015): IJAR January 2015 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.353
<![CDATA[Abstract: Continuing Professional Development or CPD represents the learning activities – either formal or informal learning activities for developing and maintaining the capabilities of professional accountants to perform competently within their professional environment. Using a qualitative approach, this study aims to add to the literature regarding CPD for accountants, especially CPD for the Indonesian Institute of Certified Public Accountants (IICPA) public accountant members by investigating CPD drivers. It is also the aim of this study to provide findings to assist the IICPA and the Indonesian Ministry of Finance to develop CPD policy and improve activities according to CPD drivers perceived by the public accountants. There were 48 public accountants interviewed in this study using a snowball sampling method. Thematic analysis and first and second cycle coding were employed to analyze the interview data. The findings of this study indicate that the policy regulatory bodies’ requirements received most agreement from the members as a CPD driver followed by lifelong learning and specialist skills. Lifelong learning received more agreements compared with specialist skills. The last driver, ethical requirements, was also considered as a CPD driver but it received less agreement compared with the other drivers investigated in this study.Abstrak: Pendidikan Profesional Berkelanjutan (PPL) mewakili kegiatan pembelajaran - baik kegiatan pembelajaran formal atau informal untuk mengembangkan dan mempertahankan kemampuan dan kompetensi akuntan profesional dalam lingkungan profesional mereka. Dengan menggunakan pendekatan kualitatif, studi ini bertujuan untuk menambah literatur tentang PPL untuk akuntan, terutama PPL untuk Ikatan Akuntan Publik Indonesia (IAPI) dengan menyelidiki drivers atau penggerak PPL. Studi ini juga bertujuan untuk memberikan temuan untuk membantu IAPI dan Kementerian Keuangan Indonesia sebagai regulator untuk mengembangkan kebijakan dan meningkatkan kegiatan PPL sesuai dengan drivers/penggerak para akuntan publik untuk melakukan PPL. Studi ini mewawancarai 48 akuntan publik dengan menggunakan metode purposive sampling. Analisis tematik dan pengkodean siklus pertama dan kedua digunakan untuk menganalisis data wawancara tersebut. Hasil temuan studi ini menunjukkan bahwa persyaratan dari regulator mengenai PPL menjadi penggerak utama bagi para akuntan publik untuk mengikuti PPL. Selain persyaratan regulator, pembelajaran seumur hidup (lifelong learning) dan keahlian khusus (specialist skills) juga dipandang sebagai penggerak PPL bagi para akuntan publik. Pembelajaran seumur hidup menerima lebih banyak persetujuan dari partisipan penelitian ini dibandingkan dengan keahlian khusus. Untuk penggerak terakhir yaitu persyaratan etis (ethical requirements), juga dianggap sebagai penggerak PPL meskipun jumlah partisipan yang menyetujui lebih sedikit jika dibandingkan dengan penggerak-penggerak PPL lainnya yang diteliti oleh studi ini. ]]>
<![CDATA[Influence of Corporate Social Responsibility Disclosure on financial performance of manufacturing companies listed on Indonesia Stock Exchange ]]>
<![CDATA[Ayu Chairina Laksmi]]>;
<![CDATA[Adella Puspita Hasri]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 26, No 1 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol26.iss1.art10
<![CDATA[This study aimed to investigate the influence of Corporate Social Responsibility Disclosure (CSRD) on companies’ financial performance which was proxied by Return on Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS). The analysis was conducted on the annual reports of 31 manufacturing companies that were listed on the IDX from 2016 to 2019. A purposive sampling method was employed to select samples from the population. The data analysis was performed by using SPSS Statistics for Windows, Version 21. The results indicated that CSRD had significant positive influences on ROA and ROE, but CSRD did not have an influence on EPS. The findings of this study can be a consideration for companies’ decision making related to their CSRD which is important for their public image and profit-making activities. Investors can also benefit from the study by using CSRD as a reference in making investment decisions. Lastly, the government can use this study to evaluate the implementation of compulsory CSRD in companies in Indonesia.]]>
