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All Journal Jurnal Kajian Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal RAK (Riset Akuntansi Keuangan)
Tullah, Dewi Sarifah
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Economics, Econometrics & Finance Engineering Social Sciences

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FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Abstract

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.
Digitalization, AI, and Service Quality in Islamic Banks: Customer Satisfaction and Knowledge as Parallel Mediators of Customer-Perceived Financial Performance Rahayu, Sri; Tullah, Dewi Sarifah; Suginam, Suginam; Nur, Sobihatun
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3762

Abstract

Digitalization and artificial intelligence (AI) are reshaping retail banking, yet evidence on how they translate into financial performance in Islamic banks—particularly through customer-level mechanisms—remains limited. This study investigates the effects of digitalization, AI, and service quality on customer-perceived financial performance, with customer satisfaction and customer knowledge as parallel mediators. A cross-sectional survey was administered to 120 customers of Islamic banks in Medan, Indonesia, selected via purposive sampling (active users of digital services who interacted with AI features within the last six months). Data were analyzed using SEM–PLS. The measurement model met standard quality criteria (convergent and discriminant validity; reliability), and the structural model showed good fit (SRMR = 0.07) and predictive relevance (Q² > 0). The model explained substantial variance (R²: satisfaction = 0.431, knowledge = 0.441, perceived financial performance = 0.760). Digitalization, AI, and service quality positively affected satisfaction and knowledge, which in turn improved customers’ perceived financial performance; both mediators exhibited significant indirect effects. These findings indicate that robust digital channels and AI capabilities, when delivered with consistent service quality and coupled with effective customer education, enhance satisfaction and knowledge—key pathways through which customers perceive stronger financial performance of their Islamic bank. Practical implications and avenues for future research are discussed.   Keywords: Digitalization; Artificial Intelligence; Service Quality; Customer Satisfaction; Customer Knowledge; Customer-Perceived Financial Performance; Islamic Banks.
Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies Tullah, Dewi Sarifah; Dewi, Kusuma; Mediawati, Elis; Salim, Farah Akmar Anor; Febrian, Jan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10290

Abstract

An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and operating cash flow on tax avoidance, with financial distress as a mediating variable. Using a quantitative approach with secondary data from the financial statements of 220 infrastructure firms listed on the IDX during 2019–2023, the analysis employed multiple linear regression and the Sobel test. The results indicate that all three independent variables significantly influence both financial distress and tax avoidance, directly and indirectly. Thin capitalization and operating cash flow increase tax avoidance incentives, while financial distress reduces such tendencies. These findings support agency, trade-off, and signaling theories. The study's implications highlight the need for balanced tax policy oversight and corporate financial management, especially under financial pressure. Theoretical contributions include the use of the book-tax difference proxy, while practical insights are intended for policymakers and corporate managers to formulate fair and sustainable tax strategies.
Co-Authors Andriana, Sintia Apriyanti, Erma Asyifa, Siti Callista, Christine Dewi, Kusuma Elis Mediawati, Elis Erma Apriyanti Fatimah Abdillah Febrian, Jan Febriyan, Febriyan Feri Noviyanti Iriyadi Iriyadi Jason, Jason Khairunnisa, Hana Lumbantobing, Chandra Rony Novianto, Fajar Nur, Sobihatun Ratih Puspitasari Salim, Farah Akmar Anor SITI NURJANAH SRI RAHAYU Sudradjat Sudradjat Suginam Sutarti Sutarti Tullah, Ramunah Fatmawati