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The Influence of Profitability, Leverage, Company Size, and Fixed Asset Intensity on Tax Avoidance in the Consumer Goods Industry Rois, Dimas Ilham Nur; Astungkara, Agni; Kurniati, Sari; Hasanah, Aini Nur
Journal of Management and Administration Provision Vol. 4 No. 2 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i2.360

This research aims to analyze the influence of profitability, leverage, and asset intensity on tax avoidance. This research includes quantitative research using secondary data obtained from company annual reports. The population of this research is companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI) in 2020-2022. A total of 103 samples were selected using the purposive sampling method and analyzed using multiple linear regression. The research results show that profitability, leverage, and company size affect tax avoidance, while fixed asset intensity does not affect tax avoidance. The limitations of this research are still limited to the goods industry and consumption sectors.

Implementation of Zakat Accounting at the Al-Hikmah Mosque Zakat Management Agency in Soka Boyolali Rois, Dimas Ilham Nur; Kurniati, Sari; Astungkara, Agni; Masitoh, Endang; Marwati, Fithri Setya; Hamidah, Raisa Aribatul
Journal of Universal Community Empowerment Provision Vol. 4 No. 1 (2024): Journal of Universal Community Empowerment Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jucep.v4i1.356

This activity aims to raise awareness of the importance of zakat accounting and the ability to manage zakat systematically in accordance with Islamic law within the community. The activity is carried out through three stages: first, a lecture on the fundamentals of zakat accounting; second, training on zakat accounting in accordance with PSAK 109; and third, providing assistance in implementing zakat accounting during the collection and distribution of zakat. Following these activities, the zakat managers of Al-Hikmah Mosque in Soka, Boyolali Regency, have shown commitment and interest in applying zakat accounting to produce financial reports as a form of accountability to the muzaki.

Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi pada PT Pegadaian di Kabupaten Klaten Ningtyas, Kurnia Puspita; Wijayanti, Anita; Astungkara, Agni
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4659

This study aims to examine the influence of variables of information technology sophistication, level of education, skill, knowledge of accounting department employees, and participation of accounting information system users on the effectiveness of accounting information systems. This research method uses a quantitative descriptive approach and sampling in this study is purposive sampling. Data collection techniques were obtained through surveys using questionnaires distributed to 40 employee respondents who used accounting information systems at PT. Pegadaian Klaten Branch. The data analysis used in this study was multiple regression analysis using SPSS Version 26. The results of this study prove that the sophistication of information technology has a significant effect on the effectiveness of accounting information systems, the level of education does not have a significant effect on the effectiveness of accounting information systems, skill has a significant effect on the effectiveness of accounting information systems, knowledge of accounting employees has a significant effect on the effectiveness of accounting information systems, and the participation of accounting information systems has an effect significant to the effectiveness of accounting information systems.

Perbandingan Penggunaan Algoritma Kriptografi DES, RSA, Modifikasi DES dan Modifikasi RSA untuk Penyandian Database Mahesti, Triloka; Ciptaningtyas, Arum Febriyanti; Astungkara, Agni
Jurnal Ilmiah ILKOMINFO - Ilmu Komputer & Informatika Vol 8, No 1 (2025): Januari
Publisher : Akademi Ilmu Komputer Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47324/ilkominfo.v8i1.294

Abstrak: Pengembangan ilmu kriptografi mendukung penyimpanan data yang terkomputerisasi karena berhubungan dengan keamanan data perusahaan yang dapat berpengaruh pada operasional perusahaan. Penelitian ini bertujuan melakukan eksplorasi teknik kriptografi symmetric dan asymmetric yang banyak digunakan yaitu Data Encryption Standard (DES) dan Rivest-Shamir-Adleman (RSA). Penelitian ini melakukan modifikasi algoritma DES dan algoritma RSA pada proses enkripsinya. Penelitian ini mengimplementasikan empat algoritma kriptografi yaitu DES, modifikasi DES, RSA dan modifikasi RSA. Penelitian menunjukkan, proses enkripsi algoritma RSA memiliki waktu yang lebih cepat daripada algoritma DES, tetapi algoritma DES memiliki pengamanan lebih baik dibanding dengan algoritma RSA karena proses perhitungannya yang cukup rumit dan sulit. Hasil modifikasi algoritma DES menunjukkan hasil yang kurang baik karena hasil enkripsi memiliki nilai ASCII yang rendah, sehingga jika dikonversi akan menghasilkan karakter ASCII yang tidak nampak. Pada modifikasi algoritma RSA ketika dipilih nilai p dan q yang besar yaitu 19 dan 37, akan membantu proses enkripsi agar nilai ASCII yang tetap dapat dikonversi dalam karakter ASCII. Hal ini memperlihatkan bahwa modifikasi algoritma RSA memiliki hasil yang lebih baik dari modifikasi algoritma DES. Penelitian selanjutnya dapat dilakukan penggabungan algoritma DES dan algoritma RSA yang dilakukan secara sequence untuk melakukan enkripsi data yang lebih rumit, hal ini untuk menghindari penyalahgunaan data.Kata kunci: Data Encryption Standard, Rivest-Shamir-Adleman, KriptografiAbstract: The development of cryptography supports computerized data storage because it relates to the security of company data which can affect company operations. This research aims to explore symmetric and asymmetric cryptography techniques that are widely used, namely Data Encryption Standard (DES) and Rivest-Shamir-Adleman (RSA). This research modified the DES algorithm and RSA algorithm in the encryption process. This research implements four cryptographic algorithms namely DES, modified DES, RSA and modified RSA. The research shows that the RSA algorithm encryption process has a faster time than the DES algorithm, but the DES algorithm has better security than the RSA algorithm because the calculation process is quite complicated and difficult. The results of the DES algorithm modification show poor results because the encryption results have low ASCII values, so if converted will produce ASCII characters that are not visible. In the RSA algorithm modification when a large p and q value is chosen, namely 19 and 37, it will help the encryption process so that the ASCII value can still be converted into ASCII characters. This shows that the RSA algorithm modification has better results than the DES algorithm modification. Future research can be done by combining the DES algorithm and RSA algorithm in sequence to encrypt more complicated data, this is to avoid data misuse.Keywords: Data Encryption Standard, Rivest-Shamir-Adleman, Cryptography

Implementation of the Government’s Internal Control System to Realizing Good Governance in Dinas Bina Marga dan Cipta Karya in Indonesia Nailurrohmah, Salma; Handoyono, Rudi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/mh5x7j93

This study aims to analyze the implementation of the government's internal control system and its contribution to realizing good governance in Dinas Bina Marga dan Cipta Karya in one of the provinces in Indonesia. This study is mixed method research that used qualitative and quantitative method. In the qualitative method, the researchers used interviews, observation, and documentation. Two participants were staff of the office and were interviewed by the researchers. A total of 20 respondents were asked to fill out questionnaires. The results show that the implementation of the government's internal control system in Dinas Bina Marga dan Cipta Karya is excellent. However, a few shortcomings need to be addressed. Additionally, the contribution of the government's internal control system to good governance is significantly positive, accounting for 73.2%.

PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA Ciptaningtias, Arum Febriyanti; Astungkara, Agni; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16185

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially. Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviour

GENERASI Z DAN KEMANDIRIAN FINANSIAL? PERAN FRUGAL LIVING DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN GENDER SEBAGAI VARIABEL PEMODERASI Astungkara, Agni; Ciptaningtias, Arum Febriyanti; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16183

In a dynamic economy, the ability to survive is essential. One strategy to survive is to have financial independence. Financial independence can be achieved with good financial management. This study examines the effect of frugal lifestyle (frugal living), financial literacy, and gender on financial management behavior. The sample of this research is 88 students at a state university in Semarang city. With regression analysis techniques, this study shows the results that frugal living and financial literacy have a significant positive effect on financial management behavior. Gender variables are also able to moderate the influence of frugal living and financial literacy on financial management behavior. This research is presented to be able to encourage generation Z in conducting financial management as an effort to achieve financial independence.

PENGARUH FINANCIAL TECHNOLOGY, FINANCIAL KNOWLEDGE DAN FINANCIAL ATTITUTE TERHADAP FINANCIAL MANAGEMENT BEHAVIOUR MAHASISWA Ciptaningtias, Arum Febriyanti; Astungkara, Agni; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The development of financial technology can change the way people conduct financial transactions and quickly convert cash transactions to cashless. This research aims to determine the effect of financial technology, financial knowledge, and financial attitude on bachelor students' financial management behavior. The research methodology used is a quantitative approach, utilizing primary data obtained from 88 questionnaire answers. Data were analyzed using descriptive statistical analysis, instrument test, normality test, multiple regression analysis, and hypothesis testing. The test was assisted by SPSS 22 software. The results show that financial knowledge and financial attitude affect financial management behavior partially. Meanwhile, financial technology has no effect toward financial management behavior partially.Â Keywords: Financial Technology, Financial Knowledge, Financial Attitude, Financial Management Behaviour

GENERASI Z DAN KEMANDIRIAN FINANSIAL? PERAN FRUGAL LIVING DAN LITERASI KEUANGAN TERHADAP PERILAKU MANAJEMEN KEUANGAN DENGAN GENDER SEBAGAI VARIABEL PEMODERASI Astungkara, Agni; Ciptaningtias, Arum Febriyanti; Mahesti, Triloka
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

In a dynamic economy, the ability to survive is essential. One strategy to survive is to have financial independence. Financial independence can be achieved with good financial management. This study examines the effect of frugal lifestyle (frugal living), financial literacy, and gender on financial management behavior. The sample of this research is 88 students at a state university in Semarang city. With regression analysis techniques, this study shows the results that frugal living and financial literacy have a significant positive effect on financial management behavior. Gender variables are also able to moderate the influence of frugal living and financial literacy on financial management behavior. This research is presented to be able to encourage generation Z in conducting financial management as an effort to achieve financial independence.

Gen Z Digital Investment Intentions: An Analysis of Financial Literacy, Social Media, and Privacy Issues Utami, Sri Endar; Astungkara, Agni; Mahesti, Triloka; Ciptaningtias, Arum Febriyanti
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.183

Economic uncertainty is inevitable for every individual, including Generation Z. One way to deal with this economic uncertainty is through financial planning, which also includes investment activities. This study aims to investigate the role of financial literacy, social media, and privacy concerns on investment intentions. This study involved 206 respondents who were Generation Z students in Semarang City, Indonesia. The results showed that financial literacy and the role of social media have a positive influence on Generation Z's intention to invest in digital platforms, while privacy concerns negatively affect their intention to invest in digital platforms. However, this study was unable to show a moderating relationship between privacy concerns and the role of social media and investment intentions in digital platforms.

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