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Hubungan Keamanan Persepsian Terhadap Intensi Muzaki Membayar Zakat Menggunakan Aplikasi Digital Khotimah, Winanda Qusnul; Larasati, Meita
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol 3 No 1 (2019): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

The purpose of this research is to investigate the relationship of perceived security and the intention of muzaki to use the application of digital transactions in paying zakat. The method of collecting samples in this study used a purposive sampling technique. The sample from this study is muzaki in Indonesia who has paid zakat digitally. This study uses a survey method using a research instrument in the form of a questionnaire. The questionnaire will be distributed to muzaki in Indonesia who have paid zakat digitally via email and google docs. Before testing the hypothesis, the researcher tests descriptive, validity and reliability statistics. All collected questionnaires were analyzed using the Pearson correlation. To measure the dimensions of perceived security, perceived security and intention of muzaki to use the application of digital transactions in paying zakat using a Likert scale, 1 means strongly disagree and 5 means strongly agree. The results of this study prove that perceived security has a positive relationship with the intention of muzaki to use digital applicationsto pay zakat with a significant number of 0.002.

Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Measurement of Tax Fairness Perception Larasati, Meita; Mukri, Cotoro
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TAMBANG DAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Yulianto, Yulianto; Tutuko, Bambang; Larasati, Meita
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4276

ABSTRACTThis study aims to determine how the influence of company size, profitability, previous year's audit opinion, and liquidity on going concern audit opinions in mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.The population of this research is mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was purposive sampling and obtained 7 (seven) companies. The data collection technique used in this study is secondary data, namely tracing the financial statements of mining and agriculture sector companies for 2014-2018 through the IDX website (www.idx.co.id).The results showed that partially company size had no effect on going concern audit opinion with a significance level of 0.457> 0.05. Profitability variable partially affects going-concern audit opinion with a significance level of 0.031> 0.05. The audit opinion variable in the previous year partially influences going-concern audit opinion with a significance level of 0.010> 0.05. The liquidity variable partially has no effect on going concern audit opinion with a significance level of 0.722> 0.05. The effect of company size, profitability, previous year's audit opinion, and liquidity simultaneously affects going-concern audit opinion with a significance level of 0.000 <0.05.

Pengaruh Komisaris Independen, Komite Audit, Board Gender Diversity, dan CSR terhadap Tax Aggressiveness pada Perusahaan Kompas100 Sebelum dan Selama Pandemi Rizki, Aisah Amalia; Rahayu, Dewi Pudji; Larasati, Meita
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18614

This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before and during the Covid-19 pandemic for the 2018-2021 period. The sampling technique of this study was using purposive sampling technique. The number of research samples before the Covid-19 pandemic was 69 samples and during the Covid-19 pandemic was 85 samples. The data analysis technique used in this study is multiple linear regression. Before the Covid-19 pandemic, it was found that independent commissioner, audit committee, board gender diversity, and firm size had no impact on tax aggressiveness, while CSR and leverage had an impact on tax aggressiveness. During the Covid-19 pandemic, it was found that CSR, board gender diversity, leverage, and firm size had no impact on tax aggressiveness, while the independent commissioner and audit committee had an impact on tax aggressiveness.

The Effect of Moral Reasoning, Retaliation and Negative Emotions on Whistleblowing of Internal Auditors Mukri, Cotoro; Larasati, Meita
Agregat: Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2023)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol7.i2/12728

The purpose of this study is to investigate the effect of moral reasoning, retaliation and negative emotions (guilt and shame) on the tendency of internal auditors to conduct whistleblowing. This study uses a survey method, with questionnaires distributed to 56 internal auditors working at universities in Yogyakarta. Participants were asked to rate the questionnaire with a five-point Likert scale. All the questionnaires collected were analysed using multiple regression. The results of this study prove empirically that moral reasoning and guilt have a significantly positive influence on the tendency of internal auditors to conduct whistleblowing. Meanwhile, retaliation has a significantly negative effect on the tendency of internal auditors to conduct whistleblowing, but shame does not have a significant effect on the tendency of internal auditors to conduct whistleblowing. This research is expected to provide a basis for organisations to consider establishing whistleblowing systems for fraud and wrongdoing prevention.

Pengaruh Tingkat Risiko Environmental Social Governance (ESG) dan Leverage terhadap Kinerja Perusahaan Pada Indeks IDXESGL Tahun 2020-2022 Purwitasari, Dinda; Sumardi; Larasati, Meita
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

This study examines the impact of the ESG risk level and Leverage ratio on the performance of companies included in the IDXESGL index in 2020-2022. This study uses financial reports from companies including the IDXESGL index in 2020-2022 on the Indonesian Stock Exchange in the last 3 years. This type of research is cross-sectional, and the sampling method used is purposive sampling. Descriptive analysis, t-test, correlation, and regression were performed to support the research objectives. SPSS was used for analysis. Based on the regression results, there is no significant effect between the level of ESG risk and company performance. However, there is a significant effect between leverage and company performance. As well as together the risk level of ESG and Leverage have a significant influence on company performance. This research is limited to companies included in the IDXESGL index in 2020-2022 and cannot highlight companies that are not included in the index.

Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Larasati, Meita; Mukri, Cotoro
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.

M-CASH: Simple Software for MSME Financial Report Management in an Effort to Support SDGs to Drive Economic Growth Cahyani, Meti Regita; Zulpahmi; Rahayu, Dewi Pudji; Larasati, Meita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24973

This research aims to design a simple website-based financial reporting software for MSMEs to be more advanced in supporting inclusive and sustainable economic growth in accordance with the Sustainable Development Goals (SDGs). The subject of this research is MSME players at the Tugas Ibu Foundation. This research uses secondary data in the form of financial data contained in the balance sheet and profit and loss. The data analysis technique uses descriptive methods. The research method uses research and development (R&D) with a 4D development model modified into 3D by going through several stages, namely defining, design, and development. The results of this study are in the form of simple web-based M-CASH software that can help MSME actors record financial reports.

THE INFLUENCE OF ENVIRONMENTAL COSTS AND PERFORMANCE ENVIRONMENT ON FINANCIAL PERFORMANCE Nareswari, Adyandra Sabrina; Ramdani, Safier; Larasati, Meita
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.256

Objective: This study aims to examine the impact of environmental costs and environmental performance on financial performance. Environmental costs, including expenditures for natural resource management, emission control, and waste management, are hypothesized to influence profitability. Meanwhile, environmental performance, which reflects the extent to which companies implement corporate social responsibility (CSR) principles, is analyzed for its effect on financial results. Method: The study employs a quantitative approach using regression analysis to investigate the relationships between environmental costs, environmental performance, and financial performance. The population consists of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022- 2023. Using purposive sampling, 98 companies were selected based on specific criteria. Results: This suggests that companies investing in sustainability and environmental initiatives can achieve long-term financial benefits. Novelty: This study highlights the relationship between environmental factors and financial outcomes within the context of non-cyclical consumer companies in Indonesia, a sector that has received limited attention in prior research. The results underscore the importance of integrating environmental sustainability into corporate strategies to enhance financial performance.

THE INFLUENCE OF CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE ON EARNINGS MANAGEMENT Ramdona, Sinta Sri; Larasati, Meita; Ramdani, Safier
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.257

Objective: This research aims to analyze the influence of capital structure and financial performance on earnings management practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. Method: This research uses a quantitative method, involving 118 samples of annual report data for the period 2021- 2022. Results: The results of the analysis indicate that capital structure has a significant negative impact on earnings management. On the other hand, financial performance has a significant positive impact on earnings management. Although both variables have a significant simultaneous effect, the coefficient determination shows that most of the variation in earnings management is influenced by other factors, such as regulation and corporate governance. Novelty: The novelty in this research lies in the use of the Stubben formula to measure earnings management, which provides a deeper perspective on the practice of earnings manipulation within companies.

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