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All Journal Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Tata Kelola & Akuntabilitas Keuangan Negara JRB-Jurnal Riset Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi dan Governance
EVA HERIANTI, EVA
Universitas Muhammadiyah Jakarta
Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Locus Of Control Terhadap Tindakan Kecurangan Dalam Pengadaan Barang Dan Jasa Di Bawah Tekanan Ketaatan Herianti, Eva
Jurnal Akuntansi dan Governance Vol 1, No 2 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.1.2.67-78

Abstract

This study to examine and analyze the effect of locus of control on fraudulent procurement of goods/services in conditions of obedience pressure. The experimental method used by researchers with participants is the Accounting Student, University of Muhammadiyah Jakarta. The type of data analysis used Two-Way Anova and One-Way Anova. The findings show that locus of control affects the occurrence of fraudulent procurement of goods/services in conditions of obedience pressure, in conditions of obedience pressure, external locus of control affects the occurrence of fraudulent procurement of goods/services compared to internal locus of control, and external locus of control affects the occurrence of fraudulent procurement of goods/services in a condition where there is obediece pressure compared to the absence of obedience pressure. 
BUDGET TURBULENCE AND BUDGET DEVIATION: DO LOCAL GOVERNMENT HAVE THE ABILITY TO REDUCE THEM? Herianti, Eva
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2019: JTAKEN Vol. 5 No. 1 June 2019
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v5i1.285

Abstract

The purpose of this study is to examine and analyse the effect of local governments’ ability on the relationship between budget turbulence and budget deviation. The study sample uses the regional budget (APBD) report and realization of a number of districts/cities throughout Indonesia encompassing the 2014-2017 period, while the analysis covers the period from 2015-2017. This study uses the least square approach with EViews analysis tool version 10 to test the hypothesis. Result of the study shows that budget turbulence has a positive and significant effect on budget deviation. The result also shows that the capacity of local governments can reduce the influence of budget turbulence on the budget deviation. Sensitivity tests using proxies of local governments not sampled by the main test also show consistent results. Finally, sensitivity test by area category proves that for the three categories, mainly western, central, and eastern Indonesia, the results are consistent with the main test results. The contribution of this study to the policies of the local governments is aimed to enhance efficiency of spending and increase productive spending to support the priority of government programs and encourage efficient, innovative and sustainable financing while maintaining the investment climate. Through several of these alternatives, the local government can overcome the conditions of resource instability that can threaten the effectiveness of the implementation of various programs.
PRINCIPLES OF PRUDENTIAL IN IFRS FINANCIAL STATEMENTS AND ITS EFFECT ON EARNINGS RESPONSE COEFFICIENT AND PROFIT MANAGEMENT Suryani, Arna; Herianti, Eva
Jurnal Ilmu Ekonomi dan Pembangunan Vol 16, No 2 (2016): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : Sebelas Maret University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.841 KB) | DOI: 10.20961/jiep.v16i2.2354

Abstract

The purpose of this study is to determine the effect of prudential principle of financial statements in IFRS on earnings response coefficients and profit management of manufakturing companies. This study uses analytical methods Partial Least Square (PLS) through analisys software called Smart PLS 2.0 M3. The object of this research is manufacturing companies in Indonesia with a total of 57 analysis unit manufacturing company during the period from 2013 to 2015.Based on the results of the study, it is obtained the following findings: the precautionary of financial principle is proven to have a significant positive effect on the earnings response coefficient. The prudential financial principle is proven to have significant harmful impact on earnings.Manajemen is proved to have significant positive effect on banking principles prudential reports. Then, precautionary principle financial statements have greater direct influence on earnings response coefficients.This study has implications both theoretically and manajerial. The theoretical implication, the study makes an important contribution in the development of the theory of the precautionary principle financial statements, earnings response coefficients and earnings management. Managerial implications, this research has implications for users of financial statements in taking decision that is not only based on accounting figures, but also need to look at the quality of earnings presented. The precautionary principle financial statements required to reduce opportunistic earnings management so as to improve the quality of earnings and designated by increased earnings response coefficients. Keywords: Principle of Prudence, Financial Statement, Earnings Response Coefficient, Profit Management
Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak Salwah, Siti; Herianti, Eva
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v3i1.978

Abstract

The purpose of this study is to estimate the effect of thin capitalization activities on tax avoidance. The study sample used the consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 through purposive sampling and obtained 24 companies, so that 72 observations were obtained. The results showed that thin capitalization had a negative and significant effect on tax avoidance using both the common effect, fixed effect and random effects methods. The implications of this study prove that after the regulation of the finance minister about the ratio of debt to capital affects the value of the debt to capital ratio (DER) to be lower, thereby reducing tax avoidance (book tax gap).
Pengaruh Strategi Bisnis dan Corporate Social Responsibility terhadap Tax Avoidance dengan Kinerja Laba Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Periode 2015-2019) herianti, eva; Elinda Ritnawati
JRB-Jurnal Riset Bisnis Vol 4 No 2 (2021): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35592/jrb.v4i2.2076

Abstract

The research aims to analyze the effect of Business Strategy and Corporate Social Responsibility against Tax Avoidance with Earnings Performance Variabel as a moderating variabel. The research is a quantitative study using secondary data in the form of Annual Report of Service Company sektor property, Real Estate, and Building Construction listed on the Indonesia Stock Exchangne (IDX) in 2015-2019. In this research the process of sampling uses purposive sampling with criteria determined by the research. Then produced 27 Service Company sektor property, Real Estate, and Building Construction. The data analysis technique used is multiple linear regression analysis using E-views version 10 as a data analysis tool. The result of this research indicate that Business Strategy have no significant effect on Tax Avoidance with probability value of 0.754 and Earning Performance moderating Business Strategy have no significant effect on Tax Avoidance with probability value of 0.487. Meanwhile Corporate Social Responsbility have a significant effect on Tax Avoidance with probability value of 0.000 and Earning Perfomance strengthen the Corprate Social responsibility on Tax Avoidance wuth probability value of 0.005.
ANALYSIS OF KNOWLEDGE LEVEL, ATTITUDE, AND MANAGEMENT BEHAVIOR TOWARD FINANCIAL: A CASE STUDY OF MICRO AND SMALL INDUSTRY IN JAMBI CITY Suryani, Arna; Herianti, Eva
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 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.v5i3.2964

Abstract

This research was conducted to analyze the level of knowledge, attitude, and management behavior toward financial. The primary data is taken from interview and questionnaire to the respondents of micro and small industry (UMK) in Jambi city. The data is analyzed descriptively by using scale range counting the score frequency of each question and counting score every component the research. From the results obtained, this confirmed that level of knowledge, attitude and management behavior toward finance of UMK in Jambi is categorize as high. The higher knowledge, attitude and management behavior toward financial show that individuals are able to comprehend the basic knowledge of personal financial which consists of basic things related to the use of financial management. UMK in Jambi city are able to learn and implement the knowledge, attitude, and management behavior toward financial to provide added value. Decision making and resource management, financial management is useful in order to run the business continuously. The UMK in Jambi city are demanded to have general knowledge of financial, financial management knowledge, saving and investment knowledge, risk and insurance knowledge and credit and debt knowledge in order to be able implement the better financial planning to get the best decision. Keywords: Knowledge, Attitude, Financial Management Behavior
Determinan Kemandirian Keuangan Daerah Marselina, Andini; Herianti, Eva
Jurnal Akuntansi dan Governance Vol 2, No 2 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.2.110-118

Abstract

The dependency level of regional governments’ financial on central government is quite high, directing this study to further analyze its determinants. This study employs quantitative method with secondary data from the realization reports of regional expenditure revenues in the form of balance sheets and governmental financial reports. 156 reports during 2016-2018 from 56 regencies and cities on the island of Kalimantan are chosen with purposive sampling. The results show that capital expenditures, regional taxes and general allocation funds simultaneously have significant effect on regional government’s financial independence. Partially, capital expenditures and regional taxes also have significant effect on regional government’s financial independence, while general allocation fund has insignificant effect on regional government’s financial independence.
Co-Authors Arna Suryani, Arna Elinda Ritnawati Marselina, Andini Salwah, Siti