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p-Index From 2021 - 2026
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All Journal AKUNTANSI DEWANTARA SAR (Soedirman Accounting Review): Journal of Accounting and Business
Dyah Ayumurni Kartikasari
Politeknik Negeri Cilacap
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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An Analysis of Islamic Financial Literacy, Financial Inclusion, and Accounting Information Systems on Financial Performance with Environmental Uncertainty as a Moderator Dyah Ayumurni Kartikasari; Wita Ramadhanti; M Indra Maulana; Alfarisi Akbar Efendi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 11 No 1 (2026): June 2026
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2026.11.1.21625

Abstract

The aim of this research is to determine the effect of sharia financial literacy, financial inclusion, accounting information systems on financial performance with environmental uncertainty as a moderator. This study uses a quantitative approach with a survey method on 108 respondents. This research is survey research among owners of halal-certified food MSMEs who are members of ASPIKMAS in Banyumas Regency. Based on the results of research and data analysis using SEM (Structural Equation Modeling) it shows that: (1) Sharia financial literacy has a negative effect on financial performance, (2) Financial inclusion has no effect on financial performance, (3) Accounting Information System has a positive effect on financial performance, (4) Environmental uncertainty does not moderate the influence of sharia financial literacy on financial performance, (5) Environmental uncertainty does not moderate the influence of financial inclusion on financial performance, (6) Environmental uncertainty strengthens the influence of accounting information systems on financial performance. The implication of this research is that in an effort to improve the financial performance of MSMEs, business owners should pay attention to knowledge and understanding related to finance, access to financing, and accounting information systems in order to overcome environmental uncertainty that may occur in business. Efforts that can be made are to increase the optimal use of accounting information systems so that they can help business actors in making decisions. Future research is recommended to increase the sample size and examine other variables not explained in this study.
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI LINGKUNGAN POLITEKNIK NEGERI CILACAP Alfarisi Akbar Efendi; Dyah Ayumurni Kartikasari; Nurul Maghfirotul Jannah; Lodis Ramadhan
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.20690

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and tax authorities services on individual taxpayer compliance. The type of data used in this study is quantitative data. The quantitative approach is a research method used to examine populations and samples by collecting data using research instruments, analyzing data or statistics with predetermined objectives. The independent variables in this study are tax knowledge, tax sanctions, and tax authorities services. The dependent variable is individual taxpayer compliance. The results of this study indicate that tax knowledge does not affect individual taxpayer compliance. Tax sanctions affect individual taxpayer compliance. Tax authorities services influence individual taxpayer compliance. This study has novelty in terms of time (conducted in 2025), location (Politeknik Negeri Cilacap), respondents (employees at state vocational institutions). Keyword: Tax knowledge; Tax sanctions; Tax authorities services; Taxpayer compliance
Co-Authors Alfarisi Akbar Efendi Lodis Ramadhan M Indra Maulana Nurul Maghfirotul Jannah Wita Ramadhanti