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All Journal International Journal of Evaluation and Research in Education (IJERE) ETIKONOMI 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 EKONOMIS : Journal of Economics 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 International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 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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Faktor Determinan Financial Statement Fraud: Pengujian Kualitas Audit sebagai Pemoderasi Tiastuti, Sindi; Wahyuni, Sri; Fitriati, Azmi; Wibowo, Hardiyanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.858

Abstract

This study aims to determine the effect of financial target, profitability, audit committee, and institutional ownership on financial statement fraud with audit quality as moderation. This study uses a quantitative approach with secondary data. The population in this study are consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2022-2023. The sample selection used a purposive sampling method and obtained 104 data samples. The analysis technique used in this study is multiple regression analysis with moderated regression analysis (MRA) by SPSS version 26 program. The results showed that financial target has a positive effect on financial statement fraud, profitability has a negative effect on financial statement fraud, audit committee and institutional ownership have no effect on financial statement fraud, audit quality is proven can moderate by strengthening the effect of financial target on financial statement fraud, audit quality is not proven can moderate the effect of profitability, audit committee, and institutional ownershipon financial statement fraud.
Public Speaking dalam Pemberdayaan Perempuan Wirausaha Mudjiyanti, Rina; Fitriati, Azmi; Rahmawati, Ika Yustina; Pramurindra, Rezky; Lestari, Rahma Dwi
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2024): September - Desember
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.03.14

Abstract

Pelatihan public speaking bertujuan untuk membantu pengembangan diri perempuan wirausaha. Kemampuan berkomunikasi memiliki peran penting dalam segala aspek kahidupan. Metode pelatihan public speaking dengan mengundang 20 orang perempuan wirausaha untuk dilatih bagaimana berbicara dan berkomunikasi lebih baik di depan umum. Pelatihan berlangsung selama dua bulan. Di mulai dengan persiapan, pelaksanaan pelatihan, dan evaluasi hasil pelatihan dengan cara peserta mempresentasikan gagasan usaha maupun promosi dengan kalimat dan pilihan kata yang lebih menarik. Evaluasi juga dilakukan pada pelatihan public speaking untuk mendapatkan umpan balik dari peserta, juga umpan balik dari mitra perempuan wirausaha. Implikasi pelatihan ini adalah perempuan yang mempu berkomunikasi secara efektif, akan memiliki rasa percaya diri yang lebih tinggi dan meningkatkan nilai dari seorang perempuan yang berwirausaha.
Mediation Test of Affective Commitment on the Influence of Perceptions of Organizational Support and Transformational Leadership on Employee Performance Anggita, Sangga Wishnu; Fitriati, Azmi; Astuti, Herni Justiana; Widhiandono, Hengky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4495

Abstract

Employees play an important role in achieving optimal performance and sustainable competitive advantage as expected. Therefore, special attention needs to be paid to employee development and support. This research aims to analyze and explore the influence of perceptions of organizational support and transformational leadership on affective commitment and employee performance. The population of this study was all employees who worked in the BLUD of Majenang Hospital, Cilacap Regency, Central Java, Indonesia. Sampling in this research used an accidental sampling technique. The data obtained in this research was processed statistically using Structural Equation Modeling (SEM). Based on the results of the data analysis of 278 respondents, this research concludes that POS has no effect on employee performance, but has a positive effect on affective commitment. POS also does not affect employee performance with affective commitment as an intervening factor. Other results show that transformational leadership has a positive effect on affective commitment and employee performance. Transformational leadership also has a positive effect on employee performance with affective commitment as an intervention. The results of this research can theoretically and practically be used by all related parties to improve employee performance and maintain sustainable competitive advantage.
Determinants of Local Government Performance with Organizational Commitment as A Moderating Variable Hariyanto, Berliana Ika Putri; Wahyuni, Sri; Fitriati, Azmi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4554

Abstract

This research aims to determine the influence of regional financial supervision, accountability and transparency of regional financial management on regional government performance with organizational commitment as a moderating variable. Data collection uses primary data obtained from questionnaires through the use of a purposive sampling method. The population was 26 OPDs within the Pekalongan Regency Government, while the sample taken was 144 respondents. According to the hypothesis test carried out, regional financial supervision has a positive effect on regional government performance; The results of this research also show that accountability has a positive effect on local government performance; It was also found that transparency in regional financial management has a positive effect on regional government performance. Organizational commitment, which in this study is hypothesized as a moderating variable between the relationship between regional financial supervision, accountability and transparency of regional financial management and regional government performance, has not been proven, but organizational commitment has been proven to have a direct positive effect on regional performance. government performance.
Influence of Intellectual Capital, Capital Structure, and Corporate Social Responsibility Disclosure on Financial Performance Keni, Keni Safniati; Fitriati, Azmi; Cinintiya Pratama, Bima; Nur Azizah, Siti
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5448

Abstract

The purpose of this research is to investigate the influence of intellectual capital, capital structure, and corporate social responsibility disclosure on financial performance. The population of this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sampling technique used was purposive sampling, resulting in 166 samples that met the criteria. The data analysis technique employed was multiple linear regression analysis using SPSS software. The research findings indicate that intellectual capital has a positive influence on financial performance, while capital structure and corporate social responsibility disclosure have a negative impact on financial performance. The study concludes on the importance of leveraging intellectual capital, and it highlights the risks of financial failure that companies may face when they use excessive debt and the burden they incur when they disclose too much corporate social responsibility information. The outcomes of this study are anticipated to offer fresh perspectives and insights for companies, the education sector, and relevant stakeholders.
Pengaruh Love of Money, Modernisasi Sistem Administrasi Perpajakan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak Arba Rafika Syawal Choerunnisa; Ani Kusbandiyah; Azmi Fitriati; Rina Mudjiyanti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): 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.v17i3.1340

Abstract

UMKM merupakan sektor yang strategis dalam meni­ngkatkan perekonomian nasional dan berpotensi besar sebagai sumber penerimaan pajak. Namun tingkat kepa­tu­han pajak pelaku UMKM di Kabupaten Banyumas masih tergolong rendah. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh etika uang, modern­isa­si sistem administrasi perpajakan, dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian ini adalah berjumlah 100 responden yang diambil menggunakan teknik Stratifed Random Sampling. Regresi linear berganda digunakan untuk menganalisis data, dan dihasilkan variabel moderni­sasi sistem administrasi perpajakan, sosialisasi perpajakan berpengaruh positif dan signifikan, Namun etika uang tidak berpengaruh signifikan terhadap kepatuhan pajak UMKM. Hasil penelitian ini menunjukan optimalisasi sistem administrasi perpajakan berbasis teknologi, serta pelaksa­naan sosialisasi pajak yang intensif dan berkelanjutan untuk mendorong kepatuhan pajak UMKM. Penelitian ini memberikan bukti empiris kontekstual di kabupaten banyumas agar dapat menjadi dasar perumusan kebijakan peningkatan kepatuhan pajak.
The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures Deanisa Wahyuantika; Nur Isna Inayati; Azmi Fitriati; Bima Cinintya Pratama
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.7383

Abstract

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.
The influence Quality of information, Sistem Quality and Service Quality on Satisfaction and User Performace Isnaeningsih, Heni Nur; Fitriati, Azmi; Pujiharto, Pujiharto; Astuti, Herni Justiana
Jurnal Manajemen Bisnis Vol. 12 No. 2: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v12i2.11185

Abstract

Research aims: This study aims to analyze the effect of information quality, system quality, and service quality on user satisfaction so that it has an impact on user performance.Design/Methodology/Approach: This type of research is conducted using a quantitative approach, namely research using research instruments, quantitative data analysis with the aim of testing the predetermined hypothesis,The sample used was 61 Religious Teachers at Muhammadiyah Vocational Schools in Cilacap Regency. The data obtained through questionnaires were processed using PLS analysis (Partial Leas Square). Testing the research model (Outer Model) was carried out in two stages, namely testing of the measurement model (Outer Model) with Convergent Validity, Discriminate Validity and structural testing (Inner Model) with Path Coeffecient, Specific Indirect Value.Research findings: The results of data analysis show that information quality has no effect on user satisfaction, system quality, service quality has a positive effect on user satisfaction, system quality has no effect on user performance, service quality affects user performance, information quality, user satisfaction has a positive effect on user performance, namely religion teacher at Muhammadiyah Vocational High School in Cilacap Regency.Theoretical contribution/ Originality: This study examines the influence of information quality, system quality and service quality for employeesPractitioner/Policy implication: it should be that the higher the level of information quality, system quality, service quality, the higher the performanceResearch limitation/Implication: This research was only conducted in Muhammadiyah Junior High School in Cilacap Regency
Job Stress, Ego Depletion, and Turnover Intention: The Buffering Role of Islamic Spiritual Well-Being in the Hospitality Industry Jovinda Percillia Ma’rifatul Umairoh; Bagis, Fatmah; Hengky Widhiandono; Azmi Fitriati
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 21 No 1 (2026): Jurnal Manajeman Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v21i1.29122

Abstract

High levels of work stress and employee turnover are classic problems in the hospitality industry that have serious implications for organizational sustainability. This study aims to analyze the effect of work stress on turnover intention through ego depletion, as well as test the role of Islamic Spiritual Well-Being (ISWB) as a moderation variable. This research is based on the Conservation of Resources (COR) Theory which emphasizes the importance of psychological resources in dealing with work pressure. The research population included 970 hotel and restaurant employees in the Purwokerto area, with a sample of 210 respondents selected using stratified random sampling techniques. The data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study show that work stress has a positive effect on turnover intention both directly and indirectly through ego depletion. ISWB has been shown to moderate the relationship between work stress and turnover intention, where employees with high levels of Islamic spirituality show a lower tendency to leave work despite facing high stress. This research expands the application of COR Theory in the context of hospitality and makes a practical contribution to hotel and restaurant management in designing stress management programs based on Islamic spirituality.
The Influence of Organizational Citizenship Behavior and Work-Life Balance on Employee Performance: The Mediating Role of Work Motivation Ramadhan, Fatkhurrozaq; Fitriati, Azmi; Harianto, Eko; Widhiandoro, Hengky
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8528

Abstract

This study aims to examine the effect of Organizational Citizenship Behavior and Work-Life Balance on Employee Performance of Pondok Pesantren Modern Zamzam Muhammadiyah Cilongok, with work motivation as a mediating variable. This research is quantitative in nature, using primary data taken by distributing questionnaires. The population of this study was 311 people using the studied sampling technique. The results of this study indicate that organizational citizenship behavior has no significant and positive effect on employee performance, work-life balance has a significant and positive effect on employee performance, organizational citizenship behavior has a significant and positive effect on work motivation, work-life balance has a significant and positive effect on work motivation, organizational citizenship behavior has a significant and positive effect on performance, work motivation has an effect through work motivation, and work-life balance has a significant and positive effect on employee performance through work motivation.
Co-Authors Adhitia Nur Fatah Ahmad Wahyudin Akhmad Darmawan Akhmad Khusaeri Amalia Utami Amelia Nabila Afra Amir Amir Amrizah Kamaluddin Anggita, Sangga Wishnu Ani Kusbandiyah Ani Kusbandiyah Annisa Ilma Hartikasari Annisa Ilma Hartikasari Annisa Ilma Hartikasari, Amir, Arba Rafika Syawal Choerunnisa Arie Widya Kafitasari Arienda Gitty Ramadani Arini Hidayah, Arini Aryadita, Putriana Hadi Astria Kurniawati 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 Dewi Ayu Fatimatuz Zahro Diah Ayu Lestari Dirgantari, Novi Dwi Kartika wahyuningsih Dwi Vina Rahmawati Dwi Winarni Dwi Winarni Dwi Wirnani Dwita Indah Bestari Edi Joko Setyadi Eko Harianto, Eko Eko Hariyanto Eko Haryanto Erny Rachmawati Fadhilah, Alya Nur Fatmawati, Erina Farah Fauzan Bahy Azzahra Felia Oktafiani Galuh Sukma Sasmita Ghefira Putri Ardhana Hadi Pramono Hanif Fathurakhman Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hariyanto Wibowo Hariyanto, Berliana Ika Putri Hartikasari, Annisa Ilma Helena Ali Tahara Hengky Widhiandono, M.Si. S.E. Herni Justiana Astuti Ibarra, Venus C. Inayati, Nur Isna Ira Hapsari Ira Hapsari Ira Hapsari Isnaeningsih, Heni Nur Iwan Fakhruddin Iwan Fakhruddin Iwan Fakhruddin Jaroenwanit, Pensri Jovinda Percillia Ma’rifatul Umairoh Keni, Keni Safniati Lestari, Rahma Dwi Lia Mareza Maulida Nurul Innayah Melamaulidah Melamaulidah Mudjiyanti, Rina Mudjiyanti, Rina Nadila Khoerunisa Naelati Tubastuvi Naelati Tubastuvi Najwa Az-Zahra Nanda Agustina Nandang Bekti Karnowati Neva Widya Romadhan Ng Khar Thoe 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 Rafli Hafiz Ramadhan Rahayu, Faza Lutfi Rahmah, Nunung Aini Rahmawati, Ika Yustina Ramadani, Arienda Gitty Ramadhan, Fatkhurrozaq Ratna Kartika Wati Raya Anandita Puspaning Adhisti Retnowati, Restiana Reza Kurniawan Riadani, Ahmad Riki Roziana Nur Aini 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 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 Yoga Yuniadi Yugi Maheswari ES Yuswandani, Arafah Esa Zahra Firdaus Auliya Auliya Zaidatul Khauliyah, Desi