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All Journal Jurnal Akuntansi dan Pajak FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat Asia Borobudur Accounting Review Journal of Management and Administration Provision Journal of Universal Community Empowerment Provision Applied Accounting and Management Review
Astungkara, Agni
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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

Abstract

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.
Improving Planning and Financial Management Literacy for Housewives Aziza, Elisa Nur; Insani, Hanifah; Amelia, Dhea Arifah; Ammani, Ferry Miftah; Astungkara, Agni
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1628

Abstract

Purpose: This research aims to enhance financial literacy among families in Duwet Village, Indonesia, focusing on effective financial planning and management. The issue investigated is the low awareness and practice of financial management, which is crucial for maintaining economic stability.Method: The study employed a community service approach, involving socialization sessions targeted at mothers in the Family Welfare Empowerment (PKK) group. Data were collected through participant engagement and feedback, enabling a comprehensive understanding of their financial literacy needs.Practical Applications: The findings have significant implications for improving family financial management practices, promoting economic stability, and enhancing the overall quality of life for families in the community. Increased literacy can lead to better budgeting, savings, and investment decisions.Conclusion: The study demonstrated a notable increase in financial literacy among the mothers of PKK in Duwet Village, emphasizing the importance of community-based education in empowering families for effective financial management.
ANALYSIS OF THE EFFECT OF TOTAL QUALITY MANAGEMENT ON MANAGERIAL PERFORMANCE WITH PERFORMANCE MEASUREMENT SYSTEM AS AN INTERVENING VARIABLE ON PERUMDA AIR MINUM TIRTA MOEDAL SEMARANG Apridita, Kausarina; Karyanti, Tutik Dwi; Ciptaningtias, Arum Febriyanti; Astungkara, Agni
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6038

Abstract

This study aims to determine the effect of Total Quality Management, especially focus on customers, quality obsession, long-term commitment, and continuous improvement on managerial performance mediated by a performance measurement system at Perumda Air Minum Tirta Moedal Semarang. There are 38 respondents selected based on the purposive sampling technique. Methods of data collection by distributing questionnaires and interviews. This study used a data quality test which consisted of validity and reliability tests, then used the classical assumption test which consisted of a normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing is done by t-test, f-test, determinant coefficient test, and path analysis (Path Analysis). The results of this study state that the performance measurement system cannot mediate the relationship between customer focus and managerial performance. The performance measurement system cannot mediate the relationship between quality obsession with managerial performance. The performance measurement system cannot mediate the long-term commitment relationship to managerial performance, the performance measurement system cannot mediate the continuous improvement relationship to managerial performance.
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Thyas, Nanda Ayu Cahyaning; Wijayanti, Anita; Astungkara, Agni
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4545

Abstract

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.
Peran profitabilitas pada nilai perusahaan dengan likuiditas sebagai variabel pemoderasi Astungkara, Agni; Rois, Dimas Ilham Nur
Borobudur Accounting Review Vol. 3 No. 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.9529

Abstract

The corporation has responsibility to its shareholder for gaining their wealth through distribution company’s wealth. In order to fulfill this agenda for a long-term period, the company needs to develop a strategy to be able to maintain high corporate value. This study aims to find the factors that can affect the increase in firm value. This study will examine the effect of profitability and liquidity on increasing firm value. This study also examines the moderating effect of liquidity on the relationship between profitability and stock value. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period using a purposive sampling technique. Multiple regression test and moderated regression analysis (MRA) was used in this study to test the research hypothesis. The results of the study show that profitability and liquidity have a positive effect on increasing firm value. The moderating effect also has a significant influence on the relationship between profitability and firm value.
Co-Authors Amelia, Dhea Arifah Ammani, Ferry Miftah Anita Wijayanti Apridita, Kausarina Arum Febriyanti Ciptaningtias Aziza, Elisa Nur Endang Masitoh, Endang Febriany, RA Evy Cintya Hamidah, Raisa Aribatul Hasanah, Aini Nur Hendra Ts, Kartika Insani, Hanifah Karyanti, Tutik Dwi Kurniati, Sari Mahesti, Triloka Marwati, Fithri Setya Ningtyas, Kurnia Puspita Rois, Dimas Ilham Nur Thyas, Nanda Ayu Cahyaning Yusef, Afrido Adetya