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All Journal Jurnal Kajian Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi Kesatuan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Empowerment Society Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal RAK (Riset Akuntansi Keuangan)
Tullah, Dewi Sarifah
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Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Enhancing Efficiency Via Digital Marketing and Financial Management of MSME Sari Buah Idaman Abdillah, Fatimah; Tullah, Dewi Sarifah; Sudradjat; Asyifa , Siti; Febriyan; Callista, Christine; Febrian, Jan; Lauwsetia, Chessa Auriel
IMPOWERMENT SOCIETY Vol 8 No 1 (2025): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v8i1.1417

Abstract

The main product of Sari Buah Idaman (SBI), a micro, small, and medium-sized enterprise (MSME) in the food and beverage sector, is nutmeg juice. Currently, only nutmeg seeds have a high economic value, so attention needs to be paid to the utilization of nutmeg flesh in nutmeg juice products. This study aims to describe the impact of training and mentoring from digital marketing and finance on enhancing the knowledge of Sari Buah Idaman members. This quantitative research will use a paired sample t-test, sampling both before and after the training, to explain the influence of training and mentoring. All the participants who became respondents in this study were employees of Sari Buah Idaman. The study's results demonstrate the significant impact of training and assistance in enhancing the understanding of digital technology utilization in the marketing and financial management of Sari Buah Idaman. Through the development of knowledge, MSMEs will continue to grow and succeed.
A BIBLIOMETRIC ANALYSIS OF THE TERM “ISLAMIC SOCIAL REPORT”: RESEARCH CLASSIFICATION, RESEARCH TRENDS AND FUTURE DIRECTIONS Mediawati, Elis; Tullah, Dewi Sarifah; Hasibuan, David HM; Triyono, Bambang
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.27377

Abstract

This bibliometric analysis delves into the dynamic landscape of "Islamic Social Report" research, offering insights into the diverse themes and trends within the intersection of Islamic principles and social reporting practices. Through the classification of research clusters, exploration of temporal trends, and examination of citation metrics, the study provides valuable guidance for researchers, policymakers, and practitioners engaged in the realm of Islamic social reporting. However, limitations related to database selection and language bias are acknowledged. Future research opportunities include more inclusive analyses across diverse databases and languages, along with a deeper exploration of specific thematic areas within Islamic social reporting. This study serves as a roadmap for navigating the complexities of the field and informs strategic decision-making for sustainable development within Islamic principles.
Co-Authors Andriana, Sintia Apriyanti, Erma Asyifa , Siti Asyifa, Siti Callista, Christine David HM Hasibuan Dewi, Kusuma Elis Mediawati, Elis Erma Apriyanti Fatimah Abdillah Febrian, Jan Febriyan Febriyan, Febriyan Feri Noviyanti Iriyadi Iriyadi Jason, Jason Khairunnisa, Hana Lauwsetia, Chessa Auriel Lumbantobing, Chandra Rony Novianto, Fajar Nur, Sobihatun Ratih Puspitasari Salim, Farah Akmar Anor SITI NURJANAH SRI RAHAYU Sudradjat Sudradjat Sudradjat Suginam Sutarti Sutarti Triyono, Bambang Tullah, Ramunah Fatmawati