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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Manajemen Bisnis Journal of Accounting and Investment Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Riau Journal of Empowerment NISBAH: JURNAL PERBANKAN SYARIAH JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Mantik Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal Manajemen Universitas Bung Hatta Budimas : Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah Jurnal Ecogen Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) RATIO: Reviu Akuntansi Kontemporer Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Abdimas Lamin IIJSE Riset Akuntansi dan Keuangan Indonesia
Fitriati, Azmi
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Moderation Role of Islamic Corporate Governance and Internal Control on the Effect of Zakat Performance Ratio on Fraud Rafli Hafiz Ramadhan; Iwan Fakhruddin; Azmi Fitriati; Bima Cinintya Pratama
Formosa Journal of Multidisciplinary Research Vol. 1 No. 8 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v1i8.2148

Abstract

Penelitian ini bertujuan untuk menguji pengaruh zakat performance ratio (ZPR) terhadap fraud, dengan islamic corporate governance (ICG) dan internal control sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) dengan jumlah observasi sebanyak 82. Penelitian ini menggunakan analisis model regresi data panel. Teknik analisis yang dilakukan dalam penelitian ini menentukan model regresi data panel maka penelitian ini akan menggunakan model fixed effect untuk menguji hubungan antar variabel pada model regresi 1 dan model regresi 2. Implikasi dari hasil penelitian ini diperlukan tingkat kepatuhan syariah untuk mencegah terjadinya tindakan kecurangan (fraud).
USER ACCEPTANCE BUKU SAKU KARAKTER DIGITAL UNTUK PENGUATAN PENDIDIKAN KARAKTER Azmi Fitriati; Subuh Anggoro; Sri Harmianto
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 1 (2019): PROSIDING SEMINAR NASIONAL LPPM UMP 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

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Abstract

Sistem informasi buku saku karakter digital dapat menyediakan informasi yang dibutuhkan pihak sekolah dalam penguatan pendidikan karakter secara efektif dan efisien. Perceived usefulness dan perceived ease of use mempengaruhi sikap (attitude), niat (intention) pengguna dan penggunaan sistem informasi (behavior). Aplikasi buku saku karakter digital yang dikembangkan berbasis Android dan website sebagai pengolahan database. Desain aplikasi ini memberikan kemudahan, user friendly dan fleksibilitas yang tinggi sehinggapengguna dapat dengan mudah mempelajari dan mengoperasikan aplikasi buku saku karakter digital. Fitur-fitur dalam aplikasi dapat disesuaikan dengan kebutuhan pengguna. Penggunaan aplikasi buku saku karakter digital dirasakan kemudahan dan kemanfaataannya oleh pengguna. Hal ini menumbuhkan sikap positif pengguna yang selanjutnya dapat meningkatkan minat dan penggunaan aktual aplikasi buku saku karakter digital. Tingginya persepsi kegunaan dan kemudahan menyebabkan pengguna merasa puas dan percaya diri dalam menggunakanbuku saku karakter digital. Mereka juga percaya bahwa dengan menggunakan buku saku karakter digital akan menguatkan pendidikan karakter.
The Influence of Intellectual Capital and Characteristics of the Sharia Supervisory Board on the Performance of Islamic Maqashid Nadila Khoerunisa; Bima Cinintya Pratama; Azmi Fitriati; Annisa Ilma Hartikasari
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2183

Abstract

This study aims to examine the implementation of Islamic maqasid performance in Islamic banks by considering the influence of the aspects of Intellectual Capital (IC) and the Sharia Supervisory Board. This study uses a sample of Islamic banks in Indonesia that are registered with the Financial Services Authority. The number of observational data is 148 data during the 2008-2020 period. To test the research hypothesis used panel data regression model analysis. The analytical tests used in this study were the preliminary test (Breusch-Pagan, likelihood test, hausman test) , diagnostic tests (heteroscedasticity test and autocorrelation test) and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use a random effect model . The results of the study reveal that Intellectual Capital (IC) has a positive influence on the performance of Islamic maqashid . Utilization of Intellectual Capital (IC) that is more optimal can improve the performance of higher Islamic banking maqashid sharia.
PERBANDINGAN KINERJA BANK UMUM SYARIAH DI INDONESIA DAN MALAYSIA BERDASARKAN MAQASHID SYARIAH Akhmad Khusaeri; Eko Hariyanto; Azmi Fitriati; Suryo Budi Santoso
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 1 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.162 KB) | DOI: 10.32424/jeba.v24i1.3007

Abstract

Millennials’ Investment Decision in Capital Market Investment With Financial Behavior as An Intervening Variable Arienda Gitty Ramadani; Naelati Tubastuvi; Azmi Fitriati; Hengky Widhiandono
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.21650

Abstract

This study aims to analyze the influence of financial literacy, financial experience, financial self-efficacy and risk tolerance on investment decisions mediated by financial behavior. The population in this study were local individual investors in the Indonesian Capital Market. Sample selection in this study was carried out using purposive sampling techniques. The sample used in this study was 300 samples. The data analysis techniques used in this study are descriptive statistical analysis, instrument testing, classical assumption test, multiple linear regression analysis, model fit test, and hypothesis test. The results of the study show that financial literacy, financial experience and financial self-efficacy have a positive effect on financial behavior. Risk tolerance does not have a positive impact on financial behavior. Financial literacy, financial self-efficacy, risk tolerance and financial behavior positively influence investment decisions. Financial experience has no positive effect on investment decisions. Financial behavior has proven to be able to mediate the influence of financial literacy, financial experience and financial self-efficacy on investment decisions. Financial behavior has proven unable to mediate the effect of risk tolerance on investment decisions.
Differentiated instruction based on multiple intelligences as promising joyful and meaningful learning Subuh Anggoro; Azmi Fitriati; Ng Khar Thoe; Corrienna Abdul Talib; Lia Mareza
International Journal of Evaluation and Research in Education (IJERE) Vol 13, No 2: April 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v13i2.24791

Abstract

Boredom has previously been linked to negative academic outcomes such as academic motivation, strategies, and achievement. The understanding of multiple intelligence approaches creates opportunities for all learners to develop their potential to optimize learning through differentiated instructions. This research aims: i) to design and to develop differentiated instruction based on learners’ multiple intelligences for elementary schools; and ii) to measure the effectivity of students’ learning attitude and mastery of concepts. Using design and development research (DDR) anchored on analysis, development, design, implementation, and evaluation (ADDIE) model and quasi-experimental research, the differentiated instruction based on multiple intelligence was conducted in a private Islamic Elementary School in collaboration with 3 class teachers. Based on the results of observations conducted at the school, the findings revealed that the learners can maximize their logical-mathematical, language, kinesthetic, interpersonal, and intrapersonal intelligences through a differentiated instruction based on multiple intelligence approach. Students experienced a joyful and meaningful learning atmosphere; hence it was expected that their intelligences can be developed naturally. In addition. this instruction was found to be effective to enhance science concept mastery especially in the aspects of remembering, understanding, and applying. The differentiated instruction based on multiple intelligences should be developed further to examine the effectiveness of the model in thematic learning for students both with low and high achievement.
Impact of good corporate governance, free cash flow, and auditor quality on earning management Neva Widya Romadhan; Azmi Fitriati; Hadi Pramono; Bima Cinintya Pratama
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This research aims to determine and analyze the influence of managerial ownership, institutional ownership, independent board of commissioners, audit committee, free cash flow, auditor quality on earnings management with company size as a control variable in the non-cyclical consumer sector. The dependent variables in this research are managerial ownership, institutional ownership, independent board of commissioners, audit committee, free cash flow, auditor quality and the control variable used in this research is company size. The population of this research is all non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sample selection in this study usedpurposive samplingwith certain criteria to obtain a sample of 13 companies. The data used is secondary data sourced fromannual report, the data analysis technique uses multiple linear regression analysis. Based on the results of the analysis and research that has been carried out, managerial ownership has no effect on earnings management, institutional ownership has no effect on earnings management, the audit committee has a negative effect on earnings management, the independent board of commissioners has no effect on earnings management, free cash flow has a positive effect on earnings management. , auditor quality has no effect on earnings management, and finally company size has no effect on earnings management. The implication that can contribute to detecting or avoiding earnings management, the audit committee variable is able to reduce or detect earnings management, on the other hand the free cash flow variable is able to strengthen earnings management within the company.
Determinan Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Galuh Sukma Sasmita; Sri Wahyuni; Azmi Fitriati; Hardiyanto Wibowo
Jurnal Akademi Akuntansi Vol. 7 No. 1 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i1.31243

Abstract

Purpose: This research aims to analyze and test the influence of company growth, business risk, and asset structure on capital structure with company size as a moderating variable. Methodology/Approach: The population used in this research is tourism, restaurant and hotel sector companies that have been listed on the Indonesia Stock Exchange (BEI) in four periods, namely 2018-2021, totaling 31 companies. Findings: The results of this research explain that asset structure has a negative effect on capital structure, while company growth, business risk and company size have no effect on capital structure. Company size cannot moderate the influence of company growth, business risk, and asset structure on capital structure. Practical and Theroretical Contribution/Originality: This research contributes to investors, creditors, company management and researchers to increase understanding regarding the capital structure of tourism, restaurant and hotel sector companies. Capital structure as an independent variable can be used to monitor the company's funding conditions and as a consideration for investors and creditors in providing funding. A poor capital structure can increase financial risk to a company. Investors and creditors need to ensure that the company has an appropriate capital structure policy in handling financial obligations without facing high risks. Research Limitation: The independent variables used in this research were only able to explain 2.82% of the influence on capital structure. The remaining 71.8% is explained by other variables that are not in this study.
Electronic Tax Filing System Usage: The Role of Perceived Ease, Usefulness, Trust With Attitude As a Mediator Melamaulidah Melamaulidah; Bima Cinintya Pratama; Azmi Fitriati; Tiara Pandansari
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4955

Abstract

System is an annual tax return information system through electronic or online tax channels determined by the Directorate General of Taxes. This study aims to examine the antecedents of intention to use by considering the influence of perceived ease, usefulness, and trust with attitude as a mediating variable. The population of this study is individual taxpayers who use the e-filing system at the Purwokerto Pratama Tax Service Office. The sample of this study was determined using an accidental sampling technique. The analysis was carried out using Structural Equation Model (SEM) analysis based on components or variance with a Partial Least Square (PLS) approach. The results of this study show that the perceived ease and usefulness have a positive effect on the intention to use the e-filing. The trust variable does not affect the intention to use the e - filing. In addition, this study also proves the role of attitudes in mediating the perceived ease, usefulness, and trust in the intention to use the e - filing.
Continuance Intention Use E-Filing : The Influence Quality Information, System, Service and Satisfaction as a Mediator Benita Herliana Maharani; Bima Cinintya Pratama; Azmi Fitriati; Siti Nur Azizah
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4957

Abstract

Satisfaction with the use of the e-filing system can be used as a basis for users to continue to have the intention to use the system. Because if users are satisfied with the e-filing system, there is a strong possibility that they will continue to use the system. The aim of this research is to examine the role of information, system and service quality in influencing continued intention to use e-filing. Apart from that, this research also aims to test the role of satisfaction as a mediator between these factors on the intention to continue using e-filing. The population of this research is users of the E-Filing system for individual taxpayers at the Purwokerto Pratama Tax Service Office with a sample of 200 respondents. Research analysis was carried out using structural equation modeling (SEM) with a Partial Least Square (PLS) approach. The results of this research show that the variables of information, system, and service quality have a positive effect on continuance intention. This research also shows that the satisfaction variable mediates the relationship between information, system and service quality on continuance intention.
Co-Authors Adhisti, Raya Anandita Puspaning Adhitia Nur Fatah Agustina, Nanda Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Aneira, Melina Fidi Anggita, Sangga Wishnu Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Ardhana, Ghefira Putri Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati Auliya, Zahra Firdaus Auliya Az-Zahra, NAJWA Azzahra Mutiara Perdani, Tifani Bagis, Fatmah Basuki, Tri Wiyana Benita Herliana Maharani Bima Cinintya Pratama Budi Santoso, Suryo Cinintiya Pratama, Bima Citra Dewi Damayanti Corrienna Abdul Talib Deanisa Wahyuantika Dirgantari, Novi Dwi Vina Rahmawati Dwi Winarni Dwita Indah Bestari Eko Harianto, Eko Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Felia Oktafiani Galuh Sukma Sasmita Gian Talitha, Amanda Hadi Pramono Hanif Fathurakhman Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo, Hariyanto Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma haryani, tri Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Herni Justiana Astuti Ibarra, Venus C. Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Jovinda Percillia Ma’rifatul Umairoh Kafitasari, Arie Widya Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe Nur Aini, Roziana Nur Isna Inayati Nur Isna Inayati Nurmajid, Difa Naufal Nurul Aisyah Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pernanda Pramestiani, Angelina Pramurinda, Rezky Pramurindra, Rezky Prihantoro, Sony Anggun Pujiharto Pujiharto Pujiharto Pujiharto Pujiharto Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ramadhan, Fatkhurrozaq Ratna Kartika Wati Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Rina Mudjiyanti Samino, Zana Dies Arahmawati Santoso, Selamet Eko Budi Santoso, Slamet Eko Budi Setyadi, Edi Joko Shukriah Saad Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah, Siti Siti Syaqilah Hambali Sitoresmi, Dyah Sri Harmianto Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Subuh Anggoro Suryo Budi Santoso Tahara, Helena Ali Tegar Putri Andriani Tiara Pandansari Tiara Pandansari Tiastuti, Sindi Tri Hutomo Tri Septin MR Utami, Rifka Frida Vara, Laetia Devara Chairunisa Venus C. Ibarra Wida Purwidianti Widhiandoro, Hengky Wirnani, Dwi Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zaidatul Khauliyah, Desi