Article Per Year (5 Year)
p-Index From 2020 - 2025
1.607
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Dinamika Jurnal Pendidikan Dasar Riset Akuntansi dan Keuangan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business SEIKO : Journal of Management & Business Jurnal Akuntansi dan Keuangan Ranah Research : Journal of Multidisciplinary Research and Development Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia
Hartikasari, Annisa Ilma
Unknown Affiliation
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Sharia Maqashid Index and Its Effect on The Value of The Firm of Islamic Commercial Bank in Indonesia Wahyuni, Sri; Pujiharto, Pujiharto; Hartikasari, Annisa Ilma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9493

Abstract

This research aimed to measure the performance of Islamic banks using the Sharia Maqashid Index approach and examine its effect on firm value. This current research used the Islamic Commercial Banks in Indonesia as its object, with an observation period of 2012-2018. The sampling method used was purposive sampling. It was done by setting certain criteria according to the purpose of the research and produced a total of 9 Islamic Commercial Banks (ICB) as the research sample. Sharia Maqashid Index measurement results showed the ICB performance ranked from the highest to the lowest were as follows: 1) Mandiri Syariah; 2) Panin Syariah; 3) BCA Syariah 4) Bank Muammalat Indonesia; 5) BRI Syariah; 6) Bukopin Syariah; 7) BNI Syariah; 8) Mega Syariah; 9) Maybank Syariah. The results of hypothesis testing indicated that the sharia maqashid index has an impact on increasing the value of Islamic Commercial Banks. The results of this research provided a significant contribution to the management of Islamic banks, Bank Indonesia, and the Islamic Financial Accounting Standards Development Board. For managers of Islamic banks, the results of this research can be used as performance evaluations so that the goals of establishing Islamic banks, one of which is the public interest, can be achieved. For Bank Indonesia, the results of this research can be used to design policies that can encourage Islamic banks to improve sharia-based performance. As for the Islamic Accounting Standards Board, it can be used to develop sharia compliance audit standards that can guarantee the application of sharia principles in Islamic bank operations.
The Link Effect of ESG Score, Stock Price Volatility, and Tax Payment: Doing Well while Doing Good Hartikasari, Annisa Ilma; Wahyuni, Sri; Rahmawati, Ika Yustina; Utami, Restu Frida
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.231-242

Abstract

This study aims to identify how environmental, social and governance (ESG) performance influences stock price volatility, explicitly focusing on the moderating role of tax engagement. ESG performance is measured by an ESG Score calculated from the weighting of three dimensions: environmental, social and governance. Stock price volatility is measured by the degree of price variations over 12 months based on the last 52 weeks’ prices. A sample of Indonesia-listed firms is used, with 770 observations from 2023. The results show that the ESG Score negatively impacts stock price volatility, which is more significant in the social dimension than in the environmental and governance dimensions. In addition, the tax payment variable moderates the relationship and increases the effect of the ESG Score on stock price volatility. These findings suggest that ESG practices and tax transparency are ethical elements and critical components for financial stability, promoting the high-quality development of listed firms. This study is significant for firms, regulators, policymakers and investors. Overall, it underrates the importance of firms adopting ESG activities and engaging in tax management to mitigate risks and maintain viability in the contemporary business environment. This study provides new empirical evidence regarding the factors driving corporate stock price volatility. In addition, it offers pertinent policy recommendations for businesses and governments regarding the significance of ESG investments.
Islamic Banking Financial Performance in Indonesia and Malaysia: Analysis of Factors That Influence It Hayuningtyas, Faizah Diah; Hartikasari, Annisa Ilma; Fakhruddin, Iwan; Pratama, Bima Cinintya
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 23 No. 2 (2024): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fmhpka81

Abstract

This research focuses on the analysis of the financial performance of Islamic banks in Indonesia and Malaysia from 2018 to 2022. The study aims to determine the impact of Operational Expenses Compared to Operational Revenues (BOPO), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Net Interest Margin (NIM), and Firm Size on the profitability (ROA) of Islamic banking in Indonesia and Malaysia. Using purposive sampling techniques, 24 banks were selected as samples, with 12 banks from Indonesia and 12 from Malaysia. Data analysis was conducted using multiple regression analysis. The results of the study indicate that (1) BOPO has a negative and significant contribution to the ROA of Islamic banks in Indonesia, while CAR and NPF show a positive correlation but not significantly; (2) NPF and NI affect the ROA of Islamic banks in Malaysia, while Firm Size shows a positive correlation but not significantly. These findings are expected to provide valuable insights for investors in making investment decisions, particularly in the banking sector in both Indonesia and Malaysia.
Determinan Tax Avoidance dengan Moderasi Dewan Komisaris Independen Sailarizka Nukman, Rafidah; Kusbandiyah, Ani; Pandansari, Tiara; Hartikasari, Annisa Ilma
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 5 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Juli 20
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i5.1046

Abstract

Tax avoidance, meminimalisir beban pajak secara legal tanpa melanggar peraturan perpajakan dan hukum berlaku serta merupakan salah satu stategi pengolaan pajak. Self assessement system yang berjalan di Indonesia membuka peluang terjadinya tax avoidance. Wajib pajak difasilitasi sistem ini untuk menaksir serta melaporkan besaran kewajiban pajak secara mandiri. Penelitian bertujuan untuk membuktikan dan mengkaji pengaruh thin capitalization, sales growth, capital intensity, dan dewan komisaris independen pada tax avoidance. Populasi yang digunakan dalam riset ialah industri batu bara tercatat di Bursa Efek Indonesia (BEI) periode 2015-2022. Dengan metode purposive sampling, diperoleh sampel sejumlah 186 data. Analisis data yang diterapkan yakni regresi data panel. Dari riset diperoleh hasil thin capitalization berdampak negatif terhadap praktik tax avoidance. Sales growth dan dewan komisaris independen tidak dapat mempengaruhi tax avoidance, sedangkan capital intensity berpengaruh positif pada tax avoidance. Dewan komisaris independen tidak bisa memoderasi pengaruh thin capitalization, sales growth, serta capital intensity pada tax avoidance.
Sharia Maqashid Index and Its Effect on The Value of The Firm of Islamic Commercial Bank in Indonesia Wahyuni, Sri; Pujiharto, P; Hartikasari, Annisa Ilma
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.9493

Abstract

This research aimed to measure the performance of Islamic banks using the Sharia Maqashid Index approach and examine its effect on firm value. This current research used the Islamic Commercial Banks in Indonesia as its object, with an observation period of 2012-2018. The sampling method used was purposive sampling. It was done by setting certain criteria according to the purpose of the research and produced a total of 9 Islamic Commercial Banks (ICB) as the research sample. Sharia Maqashid Index measurement results showed the ICB performance ranked from the highest to the lowest were as follows: 1) Mandiri Syariah; 2) Panin Syariah; 3) BCA Syariah 4) Bank Muammalat Indonesia; 5) BRI Syariah; 6) Bukopin Syariah; 7) BNI Syariah; 8) Mega Syariah; 9) Maybank Syariah. The results of hypothesis testing indicated that the sharia maqashid index has an impact on increasing the value of Islamic Commercial Banks. The results of this research provided a significant contribution to the management of Islamic banks, Bank Indonesia, and the Islamic Financial Accounting Standards Development Board. For managers of Islamic banks, the results of this research can be used as performance evaluations so that the goals of establishing Islamic banks, one of which is the public interest, can be achieved. For Bank Indonesia, the results of this research can be used to design policies that can encourage Islamic banks to improve sharia-based performance. As for the Islamic Accounting Standards Board, it can be used to develop sharia compliance audit standards that can guarantee the application of sharia principles in Islamic bank operations.
Development of innovative audiobooks to optimize e-learning Fitriati, Azmi; Hartikasari, Annisa Ilma; Pandansari, Tiara; Pramurinda, Rezky; Nuryana, Ilham; Ong, Eng Tek
Dinamika Jurnal Ilmiah Pendidikan Dasar Vol. 15 No. 2 (2023): Dinamika Jurnal Ilmiah Pendidikan Dasar
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/dinamika.v15i2.18717

Abstract

E-learning requires innovative teaching materials to improve the quality of learning. But currently, e-learning cannot increase motivation and learning outcomes. Materials and media should adapt to the learning needs of e-learning. This study aimed to develop and test the effectiveness of innovative audiobooks for practical computers. The research method used is research and development. The stages of this model are analysis, design, development, implementation, and evaluation. Instruments used are interviews, observation, validation, questionnaires, and tests. Then, descriptive statistical analysis was used. The research subjects are lecturers and students. The number of respondents was as many as 115 people. The results of the analysis showed that the use of audiobooks could improve students' understanding and skills. Audiobook is an alternative e-learning media. Audiobooks have been designed in a flexible and user-friendly. Audiobooks are equipped with learning sounds and videos that users need. So that users can understand and practice it independently. Users can easily learn and operate it. Based on the evaluation results, it is known that the user has perceived usefulness and ease of use. Users feel satisfied and have a positive attitude. This attitude will foster interest in and actual use of audiobooks. Furthermore, innovative digital books can be developed for other subjects. Students can use flexible audiobooks be outonomous to improve their understanding and skills.
Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi Manajemen Laba Prismulyantoro, Arif; Wahyuni, Sri; Pramono, Hadi; Hartikasari, Annisa Ilma
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5916

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, kualitas audit, kepemilikan manajerial, terhadap nilai perusahaan dengan manajemen laba sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2019-2021. Teknik sampel yang digunakan adalah purposive sampling dan jumlah sampel 33 perusahaan. Model yang digunakan dalam penelitian ini adalah Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kualitas audit dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan, manajemen laba tidak memoderasi profitabilitas, kualitas audit dan kepemilikan manajerial terhadap nilai perusahaan. Kata kunci: Profitabilitas, kualitas audit, kepemilikan manajerial, manajemen laba dan nilai perusahaan
Pengaruh Komitmen Organisasi, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Partisipasi Masyarakat Sebagai Varibel Moderasi Pribadi, Kukuh Iqnatul; Santoso, Selamet Eko Budi; Dirgantari, Novi; Hartikasari, Annisa Ilma
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18193

Abstract

Untuk memeriksa pengaruh moderasi, makalah ini bertujuan untuk mengevaluasi dampak komitmen organisasi, transparansi, dan teknologi informasi terhadap keterlibatan sipil. Kerangka kerja ini dibangun di atas filosofi penatalayanan. Oleh karena itu SEM PLS digunakan sebagai pendekatan analitis. Populasi penelitian terdiri dari peralatan desa yang tersebar di dua puluh desa Kabupaten Cilongok. Dengan teknologi pengambilan sampel purposive, ukuran sampel menjadi 135 responden. Hasil penelitian menunjukkan bahwa tanggung jawab dana desa secara signifikan dipengaruhi oleh komitmen dan transparansi organisasi. Meskipun demikian, tanggung jawab pengelolaan keuangan desa tidak dipengaruhi oleh penggunaan teknologi informasi. Dalam hal komitmen organisasi, transparansi, dan penggunaan TI, penelitian ini menunjukkan bahwa keterlibatan masyarakat memiliki dampak minimal terhadap akuntabilitas keuangan desa.
DIVIDEND POLICY: ARE AGENCY COSTS AND R&D INVESTMENTS IMPORTANT? Kafitasari, Arie Widya; Hartikasari, Annisa Ilma; Fitriati, Azmi; Pratama, Bima Cinintya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11123

Abstract

Dividend policy is an essential component that cannot be separated from a company's profits. In this research, the dividend policy of companies included in the IDX High Dividend 20 stock index will be tested by paying attention to the agency cost factor, which is proxied by free cash flow, ownership dispersion, insider ownership, and asset growth as well as the level of R&D investment carried out. Between 2018 and 2022, 31 companies joined the stock index with the highest dividend yield. This research shows that free cash flow significantly and positively affects dividend policy, and insider ownership significantly and negatively affects dividend policy. Meanwhile, the variables dispersion of ownership, asset growth, and R&D investment do not affect dividend policy. Some of the applications that companies can implement are being able to increase the number of dividends that will be announced by increasing the amount of free cash flow available, considering in detail the potential interests of insider ownership to decide on an appropriate policy, and being able to use internal funds wisely for good purposes. Distribute dividends or make R&D investments.
Co-Authors Ani Kusbandiyah Dirgantari, Novi Fitriati, Azmi Hadi Pramono Hayuningtyas, Faizah Diah Iwan Fakhruddin Kafitasari, Arie Widya Nuryana, Ilham Ong, Eng Tek Pandansari, Tiara Pramurinda, Rezky Pratama, Bima Cinintya Pribadi, Kukuh Iqnatul Prismulyantoro, Arif Pujiharto, P Rahmawati, Ika Yustina Restu Frida Utami Sailarizka Nukman, Rafidah Santoso, Selamet Eko Budi Sri Wahyuni Yoga Yuniadi