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All Journal EkoBis ( Ekonomi & Bisnis ) Wahana Riset Akuntansi Krisna: Kumpulan Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan MUQTASID JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Pangabdhi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Analisis Bisnis Ekonomi Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Shirkah: Journal of Economics and Business GERVASI: Jurnal Pengabdian kepada Masyarakat Iqtishoduna: Jurnal Ekonomi Islam JAD: Jurnal Riset Akuntansi & Keuangan Dewantara LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Accounting Global Journal Community Empowerment Jurnal PkM (Pengabdian kepada Masyarakat) Akuntansi Bisnis & Manajemen (ABM) ACE : Accounting Research Journal Sustainable : Jurnal Akuntansi Review of Applied Accounting Research Prosiding University Research Colloquium Borobudur Accounting Review House of Management and Business Journal Equilibrium: Jurnal Ekonomi Syariah Journal of Culture Accounting and Auditing Jurnal Nuansa Karya Akuntansi IECON: International Economics and Business Conference JIFA (Journal of Islamic Finance and Accounting) Jurnal Analisis Bisnis Ekonomi
Purwantini, Anissa Hakim
Universitas Muhammadiyah Magelang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Anteseden Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa Di Kecamatan Borobudur, Kabupaten Magelang) Yuliani, Yunissa Fitriani, Nur Laila; Purwantini, Anissa Hakim
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi, partisipasi masyarakat, sistem pengendalian internal, dan sistem keuangan desa terhadap akuntabilitas pengelolaan dana desa pada desa-desa di Kecamatan Borobudur, Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan dalam penelitian yaitu teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 82 responden yang meliputi kepala desa, sekretaris desa, kepala urusan keuangan, kepala urusan umum, kasi pemerintahan, kasi kesejahteraan rakyat, kasi pelayanan, kasi perencanaa, kepala dusun dan badan permusyawaratan desa pada desa di Kecamatan Borobudur, Kabupaten Magelang. Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa, sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa, sistem keuangan desa berpengaruh negatif terhadap akuntabilitas pengelolaan dana desa, sedangkan kompetensi aparatur, komitmen organisasi, pemanfaatan teknologi informasi dan partisipasi masyarakat tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Pengaruh Good Corporate Governance terhadap Tax Avoidance [Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2016 - 2020] Risani, Sevi; Purwantini, Anissa Hakim
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance terhadap Tax Avoidance. Good Corporate Governance (GCG) dalam penelitian ini terdiri dari empat variabel independen yaitu kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan ukuran dewan direksi. Selain itu penelitian ini juga menggunakan variabel kontrol Leverage, Return On Assets (ROA), dan Size. Variabel dependen dalam penelitian ini adalah Tax Avoidance yang diukur dengan Effective Tax Rate (ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Terdapat 17 perusahaan sampel dalam penelitian ini yang diperoleh dengan metode purposive sampling. Data sekunder diperoleh dari laporan keuangan perusahaan selama periode 2016-2020. Analisis pasa penelitian ini dilakukan dengan bantuan Software Statistical Package for the Social Siences (SPSS) 22. Hasil penelitian menunjukan bahwa kepemilikan manajerial, dan ukuran dewan direksi tidak berpengaruh, sedangkan kepemilikan institusional berpengaruh positif dan komisaris independen berpengaruh negatif terhadap tax avoidance.
DETERMINANTS OF ACCOUNTING INFORMATION USE IN MICRO, SMALL AND MEDIUM ENTERPRISES (SMES) Wahyuningsih, Titi; Yuliani, Nur Laila; Purwantini, Anissa Hakim; Susanto, Barkah; Utami, Pranita Siska
Prosiding University Research Colloquium Proceeding of The 19th University Research Colloquium 2024: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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The use of accounting information can help businesses in facing business competition. Accounting information is useful as a consideration in making decisions. The existence of accounting information business actors can find out profits. This study aims to examine the effect of education, business size, length of business, accounting training and accounting knowledge on the use of accounting information in MSMEs in Magelang Regency. This study uses a sample of MSMEs in Magelang Regency that have been established for at least 1 year. The number of samples in this study were 125 respondents, based on the slovin formula, namely Micro, Small and Medium Enterprises (MSMEs) in Magelang Regency that use accounting information either manually or by computer. Hypothesis testing in this study used multiple linear regression with the SPSS application. The results of this study indicate that education, length of business and accounting knowledge have a positive effect on the use of accounting information. While business size and accounting training have no effect on the use of accounting information.
Pengaruh Keberagaman Gender, Usia, dan Kebangsaan terhadap Kinerja Keuangan Perusahaan Purwantini, Anissa Hakim; Putri, Istya Dwi Rima; Waharini, Faqiatul Mariya
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study examines the effect of gender, age, and national diversity on corporate financial performance. The control variables in this study are board size, independent board, firm size, and leverage. The company's financial performance proxies use Return On Assets (ROA). The sample used in this study were manufacturing sector companies listed on the Indonesia Stock Exchange from 2015 to 2019. The number of samples in this study were 11 companies with a total of 55 observations. Determination of the sample obtained by using purposive sampling. Hypothesis testing is carried out using multiple linear regression analysis. The results showed that gender and foreign nationality had a positive effect on the company's financial performance. Meanwhile, age does not have a significant effect on financial performance. Keywords: Company Financial Performance, Gender, Age, Foreign Nationality ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh gender, usia, dan kebangsaan asing terhadap kinerja keuangan perusahaan. Variabel kontrol dalam penelitian ini adalah ukuran dewan, independensi dewan, ukuran perusahaan, dan leverage. Proksi Kinerja Keuangan Perusahaan menggunakan Return On Assets (ROA). Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai 2019. Jumlah sampel dalam penelitian ini adalah 11 perusahaan dengan jumlah observasi sebanyak 55 pengamatan. Penentuan sampel diperoleh dengan menggunakan purposive sampling. Uji hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa gender dan kebangsaan asing berpengaruh positif terhadap kinerja keuangan perusahaan. Sedangkan, usia tidak berpengaruh signifikan terhadap kinerja keuangan. Kata Kunci: Kinerja Keuangan Perusahaan, Gender, Usia, Kebangsaan Asing
EKSPLORASI PENGGUNAAN MOBILE BANKING: PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL Aeni, Aviana Nur; Purwantini, Anissa Hakim
Jurnal Analisis Bisnis Ekonomi Vol 15 No 1 (2017)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh persepsi kebermanfaatan, persepsikemudahan, kepercayaan, keamanan, dan risiko terhadap penggunaan mobile banking denganmendasarkan pada konsep Technology Acceptance Model. Pengumpulan data dilakukan dengan tekniksurvei dengan menyebarkan kuesioner secara langsung kepada responden. Sampel dalam penelitian iniyaitu mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Magelang sebanyak 119responden dengan menggunakan teknik purposive sampling. Hasil pengujian menunjukkan bahwavariabel persepsi kebermanfaatan, persepsi kemudahan, kepercayaan, keamanan, dan resiko mampumenjelaskan variasi penggunaan mobile banking sebesar 7,4% sedangkan sisanya merupakan faktor lainyang tidak masuk dalam model penelitian. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruhsignifi kan variabel persepsi kebermanfaatan, persepsi kemudahan, kepercayaan dan resiko terhadappenggunaan mobile banking. Temuan empiris mengindikasikan keamanan merupakan faktor terpentingyang memengaruhi penggunaan mobile banking.
ANALISIS TRACER STUDY PROGRAM STUDI S1 AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAGELANG Purwantini, Anissa Hakim; Yuliani, Nur Laila; Muhdiyanto, Muhdiyanto
Jurnal Analisis Bisnis Ekonomi Vol 16 No 1 (2018)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v16i1.2133

Abstract

Penelitian ini bertujuan untuk mengidentifikasi profil pekerjaan lulusan yang meliputi kesesuaian pekerjan dengan bidang studi, masa tunggu lulusan, motivasi bekerja, gaji yang diterima dan lama masa studi mahasiswa. Sampel yang digunakan sebanyak 81 alumni yang diambil dengan metode snowball sampling. Hasil analisis statistik menunjukkan bahwa 85% pekerjaan lulusan telah relevan dengan bidang studi yang ditempuh selama kuliah dengan jenis pekerjaan di sektor jasa. Masa tunggu lulusan relatif singkat yaitu 40% dari jumlah lulusan mendapatkan pekerjaan pertama dalam kurun waktu 2 bulan setelah wisuda. Motivasi bekerja lulusan didominasi oleh faktor gaji dengan gaji pertama yang didapatkan sekitar Rp1.000.000,00-Rp2.000.000,00. Masa studi lulusan sebesar 48% berada pada rentang 5-6 tahun. Hasil tracer study ini digunakan sebagai bahan evaluasi pengembangan kualitas sistem pendidikan khususnya di Prodi Akuntansi FEB UMMagelang sehingga dapat menciptakan lulusan yang berdaya saing di era globalisasi ini.
PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA Sweetenia, Amanda Mutiara; Caesari, Eka Pinditya Ayu; Aprillia, Arum Frida; Purwantini, Anissa Hakim
Jurnal Analisis Bisnis Ekonomi Vol 17 No 1 (2019)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v17i1.2752

Abstract

This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.
A Multidimensional Development Theory Perspective on Mobile Fintech Privacy: Evidence from Indonesian Millennial Users Purwantini, Anissa Hakim; Maharani, Betari
Jurnal Analisis Bisnis Ekonomi Vol 22 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.15069

Abstract

In today's digital economy, privacy concerns in the context of financial technology (FinTech) have become critically important. This research aims to investigate both the enabling and inhibiting factors influencing Internet Privacy Concern (IPC) among users of mobile FinTech services, specifically targeting the millennial generation in Indonesia. The research model is grounded in the Multidimensional Development Theory, encompassing four dimensions: environmental, individual, information management, and interaction management. This study employed an online survey method to distribute questionnaires to respondents, and through convenience sampling, 432 respondents were obtained. Utilizing Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis, the results demonstrate that familiarity with government legislation, risk avoidance and privacy protection have positif effect on IPC. While industry self- regulation, collectivism, previous privacy invasion experience, internet knowledge, information sensitivity and social presence did not influence IPC. Furthermore, benefit of information disclosure has a negative effect on IPC.
Self-Efficacy Dan Digital Vision Dalam Cloud Accounting Adoption Terhadap MSME Sustainability Performance Khadik, Muhammad Vikrul; Purwantini, Anissa Hakim; Farida, Farida
SUSTAINABLE Vol 5 No 2 (2025): Volume 5 No 2, November 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i2.28669

Abstract

This study examines digital vision and computer self-efficacy (CSE) as antecedents of cloud accounting adoption and investigates how that adoption, in turn, affects digital transformation and sustainability performance among micro, small, and medium-sized enterprises (MSMEs) in Magelang Regency and Magelang City, Indonesia. Using a quantitative design, survey data were collected from 146 MSMEs had implemented cloud technologies in their operations. Partial Least Squares–Structural Equation Modeling (PLS-SEM) was employed to test the hypothesized relationships. The results indicate that digital vision and CSE have a significant positive effect on the adoption of cloud accounting. Furthermore, the adoption of cloud accounting has been proven to significantly drive the digital transformation of SMEs, which ultimately contributes positively to improving sustainability performance, both economic, social, and environmental aspects. These findings underscore the importance of strengthening CSE and cultivating a clear digital vision among MSME owners and managers to enhance technology adoption and sustain competitive advantage. Policy-wise, government-backed training in CSE and targeted digital mentoring emerge as pivotal levers for accelerating digital transformation and achieving triple bottom line–based sustainability outcomes.
Keterkaitan Sikap dan Komitmen Profesional terhadap Niat Melakukan Whistleblowing Siwi Ayu Kumala; Nur Laila Yuliani; Anissa Hakim Purwantini; Barkah Susanto
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1533

Abstract

Corruption causes losses to both organizations and countries. Whistleblowing is an effective method to find corruption. This study aims to empirically test and analyze the influence of attitudes, behavioral control, religiosity and professional commitment on whistleblowing intentions. Regional Apparatus Organizations in Purworejo Regency are the samples in this study. Based on the purposive sampling technique, the research sample consisted of 86 respondents, namely State Civil Apparatus who hold the positions of Treasurer, Head of Finance Sub-Division, Head of Service/Agency, and Finance Staff with a minimum of one year of experience. Hypothesis testing uses multiple linear regression. The findings of this study found that there was a positive impact of attitudes and professional commitment on whistleblowing intentions. Meanwhile, behavioral control and religiosity did not affect whistleblowing intentions.
Co-Authors Adelia Kasmawati Aeni, Aviana Nur Aeni, Aviana Nur Ajeng Sekar Kinasih Anas Setyawan Anggitasari, Fernika Anggraeni, Nabela Arista Anisa, Friztina Aprillia, Arum Frida Apriyanto, Tria Ariq Fikria Niagasi Asfahanni Auliya Auliya, Asfahanni Azis, Rahajeng Reyhastuti Aziza, Dinni Anfasa Azizah, Fatima Nur Barkah Susanto Barkah Susanto Betari Maharani Caesari, Eka Pinditya Ayu Cahyo Agung Hermawan Dewi Setyaningsih Dewi, Rachma Kusuma Dhea Siswa Nugraheni Diesyana Ajeng Pramesti Dwi Indah Tanafi Dwidela Infantriani Ratmasari Dyah Rizka Winarti Faqiatul Mariya Waharini Faqiatul Mariya Waharini Farida Farida Farida, Farida Fauzul Hanif Noor Athief Fernika Anggitasari Friztina Anisa Hadi Nasbey Hafizah Abdul Rahim Hapsari, Tifa Anggun Hayunda Rahmawati Ika Lestari, Ika Karina Dwi Kusumaningrum Khadik, Muhammad Vikrul Khasanah, Lukluul Kivaayatul Akhyaar Kivaayatul Akhyaar Kurniawan, Achmad Bayu Laksono Trisnantoro Lestari, Eka Reni Luk Luk Atul Hidayati Maharani, Betari Maulida Rifka Annisa Muhammad Endro Nanda Saputri Naufal Afif Nur Hidayah Nur Laila Yuliani Nur Laila Yuliani Nur Layla Yuliani Nurdian Novitasari Pravitasari, Rahma Putri, Istya Dwi Rima Rahma Sarita Reky Candra Wirawan Reza Dea Amalia Risani, Sevi Rochmatilah, Siti Rosyida Husni Salsabilla, Azmia Sevi Risani Sita Indriyani Siti Noor khikmah Siwi Ayu Kumala Sweetenia, Amanda Mutiara Syivani, Puspa Aini Utami, Pranita Siska Utami, Wahyu Indah Veni Soraya Dewi Waharini, Faqiatul Mariya Wahyu Anggit Prasetya Wahyu Anggit Prasetya Wahyudi, Sulkhanu Risqo Wahyuningsih, Titi Wulandari Wulandari Yoga Aji Kurniawan Yuliani, Yunissa Fitriani, Nur Laila