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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) JURNAL ILMIAH PETERNAKAN TERPADU Distribusi Journal of Information System, Applied, Management, Accounting and Research Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Jurnal Ilmiah Akuntansi Manajemen TECHNOBIZ : International Journal of Business Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi : Transparansi dan Akuntabilitas Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Akuntansi AKUNESA Jurnal Akuntansi Keuangan dan Bisnis Journal of Innovation in Management, Accounting and Business Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi ABIS: Accounting and Business Information Systems Journal Indo-Fintech Intellectuals: Journal of Economics and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Inovasi Ekonomi Syariah dan Akuntansi Journal of Ekonomics, Finance, and Management Studies
Karpriana, Angga Permadi
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengalaman Kerja, Pengetahuan, Pendidikan, dan Kebijakan Pimpinan Terhadap Penerapan Akuntansi Zakat, Infak/Sedekah (PSAK 109) pada Badan Amil Zakat di Daerah/Kota Pontianak dan Kubu Raya Kalimantan Barat. Rizkia Milatul Fachriyyah; Khristina Yunita; Angga Permadi Karpriana
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 3 No. 2 (2026): Maret: Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v3i2.2132

Abstract

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  
Pengaruh Kepemilikan Institusional, Proporsi Komisaris Independen dan Profitabilitas Terhadap Penghindaran Pajak Dinida Prilya; Fera Damayanti; Angga Permadi Karpriana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.8530

Abstract

The purpose of this study is to evaluate and analyze the impact of institutional ownership, proportion of independent commissioners and profitability (ROA &ROE) on tax avoidance. This research applies a quantitative approach with descriptive statistical methods. The population studied includes companies in the food and beverage sector listed on the Indonesia Stock Exchange from 2019 to 2023. Sample collection was carried out using purposive sampling technique, with a total sample of 60. The annual report of each company and data in the form of information from the IDX for data collection needs become secondary data. Multiple linear regression testing was carried out using SPSS version 26 software as a data processing tool. The findings of this study indicate that institutional ownership and return on equity (ROE) have a negative, but insignificant, impact on tax avoidance. Meanwhile, the proportion of independent commissioners has a positive and significant impact on tax avoidance and return on assets (ROA) has a positive but insignificant impact on tax avoidance.
Pengaruh Sosialisasi Antisipatif, Keseriusan Kecurangan, dan Reward Terhadap Niat Whistleblowing dengan Moderasi Religiusitas Ayuni Fransiska; Elok Heniwati; Angga Permadi Karpriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9274

Abstract

The phenomenon of fraud in organizations, both in the public and private sectors, has significantly reduced public trust. One effective way to prevent and detect fraud is through whistleblowing. This study aims to analyze the effect of anticipatory socialization, seriousness of fraud, and rewards on whistleblowing intentions, with religiosity as a moderating variable. The research method used is a quantitative method with a survey approach. The sample in this study involved 121 students of the Tanjungpura University Accounting Study Program who had taken Auditing I and II courses. Data collection was carried out through distributing questionnaires online. The results showed that anticipatory socialization and the seriousness of fraud had a significant positive effect on whistleblowing intentions. However, providing rewards has no significant effect. Other findings show that religiosity is able to strengthen the effect of anticipatory socialization and seriousness of fraud on whistleblowing intentions, as well as strengthen the previously insignificant effect of rewards. These findings support the Theory of Planned Behavior, which states that behavioral intentions are determined by attitudes, subjective norms, and behavioral control.
PENGARUH FOMO DAN SOCIAL MEDIA INFLUENCER TERHADAP KEPUTUSAN INVESTASI DENGAN LITERASI KEUANGAN SEBAGAI MODERASI Zila Armeyanti; Ayu Umyana; Angga Permadi Karpriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6118

Abstract

This study discusses the impact of Fear of Missing Out (FOMO) and the influence of Social Media Influencers on young people's investment decisions, as well as the role of financial literacy as a moderating variable. With the development of technology, young people are more ensily exposed to investment information, which is often influenced by social media. The purpose of this study is to examine the relationship between FOMO, social media influencers, and investment decisions, and how financial literacy moderates the effect. The research method used is quantitative with a causal associative design, involving 236 respondents who are generation and millennials in Indonesia. Data analysis was conducted using SmartPLS 4.0. The results showed that FOMO and social media influencers have a significant positive effect on investment decisions. Financial literacy is proven to moderate the influence of FOMO, but does not moderate the influence of social media influencers. This study emphasizes the importance of financial literacy to improve more informed investment decisions among the younger generation The practical implication is that the younger generation is expected to be more critical in investing and not merely follow trends
Co-Authors ., Rusliyawati Agung Prabowo AHMADI Aisatul Mufarokhah Aishy, Rahadatul Ambarsari, Divania Putri Anggini, Nur ARIEF RIO MAULANA Aswat, Ibnu Aulia Izzaky, Diva Ayu Umyana Ayuni Fransiska Deska Dila, Natazya Dinida Prilya Djunita Permata Indah Eko Supriyanto Elok Heniwati Fera Damayanti Hamzani, Umiaty Harpidalinda, Sopia HARYONO Helisa Noviarty Inge, Ihgnasia Juanda Astarani Khasanah, Magnalia Restu Khristina Yunita Khristina Yunita Monica Juwanda Ansari MUHAMMAD FAHMI Muhsin Muhsin Muhsin Muhsin, Haryono, Mustika, Ira Grania Nur’aini, Nur’aini Pratama, Dhea Putri Pratama, Nanda Saputra Putri, Aurelia Anaya Putri, Berlian Ernita Rizkia Milatul Fachriyyah Rusliyawati Sari Rusmita Sari, Shinta Bella Syahbandi Syahbandi vera vera, vera Viensy Florensia Wasfika, Hesti Yantiana, Nella Yuli Arif Tribudi Zila Armeyanti