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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penamas Adi Buana Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi Jurnal Pengabdian Masyarakat Khatulistiwa BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal AbdiMas Nusa Mandiri Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf ALSYS : Jurnal Keislaman dan Ilmu Pendidikan E-Jurnal Akuntansi TSM Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Journal of Accounting and Financial Issue JURNAL RUMPUN MANAJEMEN DAN EKONOMI Ekomania Jurnal Ekonomi, Akuntansi dan Perpajakan Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis International Journal of Accounting Innovation JIMEKA Aktsar: Jurnal Akuntansi Syariah JEBRA : Jurnal Ekonomi Bisnis dan Pariwisata Journal of Artificial Intelligence and Digital Economy
Ade Irma Suryani Lating
Universitas Islam Negeri Sunan Ampel Surabaya
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THE RELATIONSHIP BETWEEN CONSUMER BEHAVIOR AND THE HIGH RATE OF COD PAYMENT DEFAULT IN E-COMMERCE AMONG THE PEOPLE OF SURABAYA Prameswari, Manda Destara; Lating, Ade Irma Suryani
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.16

Abstract

Objective:This study aims to examine the relationship between consumer behavior and the high rate of payment default in Cash on Delivery (COD) transactions within e-commerce in Surabaya. Method: A descriptive qualitative approach was employed, with data collected through interviews and direct observations involving consumers, business owners, and couriers in Surabaya. Results: The results indicate that consumer behavior significantly influences the prevalence of COD payment defaults. The main factors contributing to these defaults include impulsive buying behavior, low levels of digital and financial literacy, a lack of transactional responsibility, and the absence of strict sanctions within e-commerce systems. Novelty: This study is expected to serve as a reference for business actors and e-commerce platforms in formulating strategies to enhance consumer literacy and improve risk management policies related to COD transactions.
ANALISIS PERBANDINGAN KINERJA KEUANGAN KOTA SURABAYA SEBELUM DAN SAAT PANDEMI COVID-19 Mardiana, Yunita; Dwiyani, Alfiani; Lating, Ade Irma Suryani
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.25868

Abstract

This study aims to analyze the financial performance of the Surabaya City Government before and during the COVID-19 pandemic. The research method used is quantitative descriptive by collecting secondary data from the Surabaya City Government Budget Realization Report from 2019 to 2021. The data is analyzed using several financial ratios, such as economic ratios, efficiency and effectiveness ratios, degree of fiscal decentralization, spending harmony ratios, and financial dependence. The results showed that the financial performance of the Surabaya City Government experienced a significant decline during the COVID-19 pandemic, especially in 2020. However, the Surabaya City Government still managed to maintain its financial performance well and obtained an unqualified opinion from the Supreme Audit Agency.
Optimalisasi Proses Perpajakan Melalui Sistem Terintegrasi pada Perusahaan Jasa Kepelabuhanan Marshall Sava Laksa Muhammad Wibisono; Ade Irma Suryani Lating
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1687

Abstract

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.
PENGARUH RETURN ON ASSET, RETURN ON EQUITY, NET PROFIT MARGIN DAN QUICK RATIO TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR ENERGI PADA MASA PANDEMI COVID-19 : (Pada Sektor Energi Yang Tercatat di Bursa Efek Indonesia Tahun 2019 – 2020) M. Fikri Arif Setya Pambudi; Ade Irma Suryani Lating; Ashari Lintang Yudhanti; Mulyani Rahman Soulisa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.380

Abstract

This study aims to determine the effect of partially and simultaneously variables namely Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM) and Quick Ratio (QR) on stock returns. This type of research is quantitative research with secondary data in the form of financial statements (financial statements) of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 – 2020. This study has the result that the variable Net Profit Margin (NPM) has a significant influence on stock returns, while Return On Assets (ROA), Return On Equity (ROE) and Quick Ratio (QR) do not have a significant effect on stock returns. Meanwhile, all independent variables simultaneously have a significant influence on stock returns. Researchers provide suggestions for future research to use a larger population with a longer time frame and are advised to add more diverse independent variables. For companies to better evaluate various things that can affect stock returns so that issuers can maximize their resources so that they can increase the interest of investors to invest. In addition, for investors to be more selective in terms of fundamental and technical analysis in investing. As well as the government is expected to be more flexible and careful in implementing its regulations.
Pengaruh Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi Muhammad Taufiqur Rohman; Ratna Anggraini Aripratiwi; Selvia Eka Aristantia; Ade Irma Suryani Lating
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.407

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi dengan sosialisasi perpajakan sebagai variabel moderasi di kantor pelayanan pajak pratama sidoarjo selatan. Sampel berjumlah 100. Teknik pengumpulan sampel menggunakan insidental sampling. Penelitian ini menggunakan metode PLS-SEM yang diolah dengan program SmartPLS versi 4. Hasil penelitian ditemukan bahwa pengetahuan perpajakan dan sanksi pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan memperkuat pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak orang pribadi, sosialisasi perpajakan memperlemah sanksi pajak terhadap kepatuhan wajib pajak orang pribadi.
DETERMINAN MINAT BELI PADA E-COMMERCE SHOPEE DALAM PERSPEKTIF PERILAKU KONSUMEN ISLAM Rindy Okky Eka Putri; Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating; Maziyah Mazza Basya
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 3 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v3i1.8172

Abstract

This research was conducted to find out how affiliate marketing and online promotions influence the purchasing interest of Shopee e-commerce users from the perspective of Islamic consumer behavior. With primary data obtained through questionnaires and the number of samples used was 100 respondents using purposive sampling techniques. In processing and analyzing the data, SPSS version 27 software was used through multiple linear regression analysis tests. The test results are that affiliate marketing and online promotions partially or simultaneously have a positive and significant influence on consumer buying interest of Shopee e-commerce users. However, in Islamic consumer behavior, the level of purchasing interest must still be adjusted to Islamic values and principles of Islamic consumption. These include making purchases of halal and good products, when making purchases, Islamic consumers are not easily influenced by promotions, buy products that suit their needs, and avoid unplanned purchases. This is the difference between Islamic consumption behavior and conventional consumption behavior.
PENGARUH PENGHINDARAN PAJAK, BIAYA MODAL EKUITAS, DAN TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN CSR Rizqiyah, Anggraini Nawal; Lating, Ade Irma Suryani; Muflihin , Mohammad Dliyaul
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3150

Abstract

A fundamental aspect of conducting business is to ensure that a company’s operations are consistent with social standards and community expectations in order to secure social acceptance. To achieve this, organizations often adopt non-financial communication approaches, including the publication of corporate social responsibility (CSR) reports. This study seeks to analyze the effect of tax avoidance, cost of equity, and corporate governance mechanisms particularly family and foreign ownership on CSR disclosure. The research is based on a sample of 50 mining firms listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, chosen through a purposive sampling technique. The data were processed using panel data regression with the aid of EViews version 12.The results demonstrate that tax avoidance has a significant negative impact on CSR disclosure, while cost of equity, family ownership, and foreign ownership do not show a meaningful influence. These findings suggest that, although tax avoidance tends to reduce corporate social transparency, the ownership composition and shareholder value are not the primary determinants of CSR reporting in the mining sector.
PENGENTASAN KEMISKINAN DAN KETIMPANGAN SOSIAL DI DESA SIDOREJO KECAMATAN KRIAN SIDOARJO Lailatul Chabibah; Lailatuz Fadiyah; Liiza Riska Nafisa; Mohammad Dliyaul Muflihin; Imam Buchori; Ade Irma Suryani Lating
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 9, No 1 (2026): APRIL
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v9i1.4849

Abstract

ABSTRACT: This study examines the conditions of poverty and social inequality that occur in Sidorejo Village. Poverty is described as the inability of people to meet basic needs such as food, clothing, shelter, education, and health. Socioeconomic inequality can be seen from differences in income, access to health and education facilities, and job opportunities in the village. The main causes include low levels of education, limited access to basic services, and unequal distribution of wealth and opportunities. Various mitigation efforts are carried out through improving skills, access to capital, and improving basic facilities to reduce social disparities and improve the quality of life of the community. In addition, community participation and cooperation between parties are key to ensuring the sustainability of poverty alleviation programs and reducing social inequality. This study uses a qualitative approach with data collection through observation, interviews, and literature studies from various relevant sources. The results of the study indicate that poverty alleviation requires sustainable and integrated cross-sectoral efforts.Keywords: Poverty, InequalityABSTRAK: Penelitian ini mengkaji kondisi kemiskinan dan ketimpangan sosial yang terjadi di Desa Sidorejo. Kemiskinan digambarkan sebagai ketidakmampuan masyarakat dalam memenuhi kebutuhan dasar seperti pangan, sandang, papan, pendidikan, dan kesehatan. Ketimpangan sosial ekonomi terlihat dari perbedaan pendapatan, akses terhadap fasilitas kesehatan dan pendidikan, serta peluang kerja di desa tersebut. Faktor utama penyebabnya meliputi rendahnya tingkat pendidikan, keterbatasan akses terhadap layanan dasar, serta ketidakmerataan distribusi kekayaan dan peluang. Berbagai upaya penanggulangan dilakukan melalui peningkatan keterampilan, akses permodalan, dan peningkatan fasilitas dasar guna mengurangi kesenjangan sosial dan meningkatkan kualitas hidup masyarakat. Selain itu, partisipasi masyarakat dan kerjasama antar pihak menjadi kunci dalam memastikan keberlanjutan program pengentasan kemiskinan dan pengurangan ketimpangan sosial. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan studi literatur dari berbagai sumber relevan. Hasil penelitian menunjukkan bahwa pengentasan kemiskinan membutuhkan upaya lintas sektor yang berkelanjutan dan terintegrasi.Kata Kunci: Kemiskinan, Ketimpangan
Integrating Circular Economy Principles into the Energy Finance System to Enhance Sustainability Iman Supriadi; Eva Wany; Ade Irma Suryani Lating
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.92049

Abstract

This research aims to explore and integrate circular economy principles into the energy finance system to improve sustainability. The focus of the research is to analyze how circular economy principles can be adopted in the context of energy finance and evaluate their impact on economic and environmental sustainability. This research utilizes a mixed method approach that combines quantitative and qualitative analysis. For quantitative analysis, time series regression with Error Correction Model (ECM) was used to assess the long and short-term relationship between circular economy dimensions and final energy consumption per capita. Meanwhile, qualitative analysis was conducted through case studies and literature review to identify models and strategies that support the transition to circular economy in the energy finance system. The results show that the integration of the circular economy in the energy finance system has a simultaneous significant effect in the long run on final energy consumption per capita, although this effect is not significant in the short run. The qualitative case study also reveals that adaptive business models and strong policy support are critical for a successful transition to a circular economy in the energy sector. This research makes an important contribution to the sustainability literature by introducing a framework that incorporates circular economy principles into the energy finance system. In addition, this research provides strategic recommendations for policymakers and industry in accelerating the transition to energy sustainability.
Interpreting Waqf Accountability from The Perspective of Indonesian Waqf Managers Lating, Ade Irma Suryani; Aripratiwi, Ratna Anggraini; Muflihin, Mohammad Dliyaul; Susanto, Febry Fabian; Ilmi, Muhammad Auliya' Nurul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34108

Abstract

This transcendental phenomenological study aims to interpret the meaning of waqf accounting through the lived experiences of Indonesian waqf managers (nazhir). Data were collected through in-depth interviews and active observation over approximately two months with three nazhirs representing different institutional settings (a waqf foundation, a waqf institution, and a mosque). The analysis followed phenomenological steps of epoche (bracketing), data horizontalization, clustering of meanings, and the synthesis of an “essence of meaning.” The findings indicate that nazhirs primarily understand waqf accounting as a compulsory recording practice that ensures waqf transactions are properly documented, accountable, and communicable to the public. However, the operational forms vary, ranging from simple manual cashbook records to integrated website-based systems. At the essential level, waqf accounting is perceived as dual accountability: accountability to God (habluminallah) and accountability to people/the public (habluminannas), reflected in commitments to honest, fair, and transparent reporting and to safeguarding the trust (amanah) in line with the waqif’s intention. These results highlight accountability and transparency as foundational mechanisms for strengthening public trust and preventing conflict in waqf management. Practically, the study suggests strengthening reporting capabilities, standardizing procedures, leveraging digital technology, and sustaining public outreach through collaborative efforts among government, waqf institutions, and communities to foster a healthier waqf ecosystem.
Co-Authors Adjeng Nurussalam Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Angger Tri Pujasari Anggraini Aripratiwi, Ratna Ansah, M. Handri Arep, M.Nur Nama Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Astrid Tri Safira Handayani Atika Zahra Nur Salsabila Azizah, Jihan Nur Benito Awaludin Robani, Muhammad Bima Arya Komando Buchori, Imam Chandra, Slamet Dwi Cista Dilla Adya Dewi Azzahru Dewy Titik Murtosyiah Dian Eka, Dian Dika Wisnu Pratama Dini Nailussa’adah Dwi Putri Agustin Dwinanda, Shelinta Okta Dwiyani, Alfiani Eva Wany Eva Wany Eva Wany, Eva Fianta Elsya Fahira Fitriyah, Nur Lailatul Fitrotunnisa Nur Hanifah Gina Roihatina Haikal Ardinata Baharuddin Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Ilmi, Muhammad Auliya' Nurul Imam Buchori Iman Supriadi Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Kartika Eka Rosewanti Khalnaya, Yuridilla Khudzaifah, Adelia Kiki Erlita Noviantika Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Lailatul Chabibah Lailatuz Fadiyah Latifah, Iif Ainul Liiza Riska Nafisa Lutfia khairani M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi M. Fikri Arif Setya Pambudi Manda Destara Prameswari Mardiana, Yunita Marshall Sava Laksa Muhammad Wibisono Maulinda Zulfa Rahmania Maziyah Mazza Basya Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Mohammad Dliyaul Muflihin Muhammad Benito Awaludin Robani Muhammad Taufiqur Rohman Muhammad Taufiqurrahman Muhammad Taufiqurrahman, Muhammad Mulyani Rahman Soulisa Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nandha Nur Jagadhitawati Niken Prastiwi Nor Rokhmawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Prameswari, Manda Destara Pramita Sari, Devi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Rindy Okky Eka Putri Risdiana Puspita Risna Prisilia Margarita Riza Sufia Latifa Riza Sufia Latifa Rizqiyah, Anggraini Nawal Rohman, Muhammad Taufiqur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Sari, Devi Pramita Selvia Eka Aristantia Setiawan, Yumna Rosyinda Shofiyah Nugraha Salsabila Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila Yuriani, Ima Zamrotin Aulan Nisak