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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Sebatik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Buletin Poltanesa Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Jurnal Akuntansi, Keuangan dan Perpajakan Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Hamzani, Umiaty
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Analisis Perspektif Donatur dalam Upaya Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Keuangan Masjid Hanida, Ines; Hamzani, Umiaty; Yunita, Khristina
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 7 No. 2 (2024): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v7i2.1719

Abstract

The mosque is one of the non-profit organizations whose majority of funding comes from donors. Then it is obligatory for the mosque administrator to give accountability for the money that comes to the donor. This study aims to analyze the picture of transparency and accountability of financial management in Hidayatullah Mosque, Pontianak from the point of view of donors. Using a qualitative approach, this study uses an open questionnaire to obtain data. Based on the results of the research, it can be concluded that the donors who assess the transparency carried out by the Hidayatullah Mosque administrator have been quite transparent. This is demonstrated by reports that the mosque has routinely delivered to jamaah every Friday before the Friday sermon began. Besides, the Hidayatullah Mosque does not have a written SOP. The mosque only has an unwritten SOP that the mosque administrator usually handed over to the jamaah or donor.                Abstrak Masjid merupakan salah satu organisasi nirlaba yang sebagian besar pendanaan berasal dari donatur. Maka wajib bagi pengurus masjid untuk bertanggung jawab atas uang yang masuk kepada donatur. Penelitian ini bertujuan untuk menganalisis gambaran transparansi dan akuntabilitas manajemen keuangan di Masjid Hidayatullah, Pontianak dari sudut pandang donatur. Dengan pendekatan kualitatif, penelitian ini menggunakan kuesioner terbuka untuk memperoleh data. Berdasarkan hasil penelitian, dapat disimpulkan bahwa donatur menilai transparansi yang dilakukan oleh pengurus Masjid Hidayatullah telah cukup transparan. Hal ini ditunjukkan oleh laporan bahwa masjid telah secara rutin menyampaikan laporan kepada para jamaah setiap hari Jumat sebelum khotbah Jumat dimulai. Selain itu, Masjid Hidayatullah tidak memiliki SOP tertulis. Masjid hanya memiliki SOP tidak tertulis yang biasanya diberikan oleh pengurus masjid kepada jamaah atau donatur.
FINANCIAL DISTRESS DAN TAX AVOIDANCE: POTRET PERUSAHAAN MANUFAKTUR DALAM ANALISIS DESKRIPTIF KUANTITATIF Sam, Benedikta Fristhalie; Umyana, Ayu; Hamzani, Umiaty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.431

Abstract

Tax avoidance can be driven by several factors, including declining financial conditions. Based on some cases that have occurred in companies in Indonesia, the research questions for this study are: 1) Do companies experiencing financial difficulties tend to engage in tax avoidance? 2) Do companies not experiencing financial difficulties also tend to engage in tax avoidance? The purpose of this study is to investigate and describe the tendency of tax avoidance based on the financial conditions of companies. The sample for this study includes manufacturing companies in the sub-sectors of Household Goods, Leisure Goods, and Tobacco listed on the Indonesia Stock Exchange for the period 2020-2022. The sample selection was done using purposive sampling, resulting in 33 samples from 11 companies that met specific criteria. This research is a descriptive quantitative study, describing financial distress using the Springate S-Score method and tax avoidance using the Cash Effective Tax Rate. The scores and ratios were then analyzed using Microsoft Excel Office 2021. The results of this study indicate that companies experiencing financial difficulties tend to engage in tax avoidance practices. There are also companies that are not experiencing financial difficulties but are still indicated to be engaging in tax avoidance practices. Additionally, it was found that some companies categorized as experiencing financial difficulties do not engage in tax avoidance practices
Accountability and Transparency of Village Fund Budget Management Warna, Warna; Hamzani, Umiaty; Rusmita, Sari
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2803

Abstract

The village is the smallest organization in the state government so that it cannot be separated from the government's attention so that the village is given the authority to manage several matters related to its own regional autonomy such as the management and planning of village funds, but in implementing these two things must be in accordance with the regulations of the Republic of Indonesia. The purpose of this study is to find out how the implementation of accountability and transparency in Batu Makjage village is. The approach used in this study is qualitative research. Data was collected using observation, interviews, and document studies. The types of data used are primary data and secondary data where primary data is obtained through interviews, observations and also documentation studies, namely several people who are considered sufficient as sources of information or data. Secondary data was obtained from several documents in the Batu Makjage village office including the Report Document on the realization of the implementation of the village revenue and expenditure budget for the final semester of the 2023 budget year. The results of the study show that the management of the village fund budget in this village has met the regulations and is in accordance with existing procedures, namely with accountability and transparency which is indicated by community participation and ease of accessing information related to planning and management of village funds.
Donor Perspectives on Accountability and Transparency of Nonprofit Financial Reporting Amartha, Pandu; Hamzani, Umiaty; Yantiana, Nella
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The number of cases involving the misappropriation of donation funds given by the public to nonprofit organizations has garnered significant attention. One common issue is the ethics surrounding donation solicitation. The methods often used by certain individuals include the inaccuracy of information provided by nonprofit organizations to donors, leading to subpar services and misallocation of funds that do not align with the donation values. This research aims to reveal donors' understanding of the transparency of funds managed by nonprofit organizations, as well as their trust in how donation funds are administered. Additionally, it seeks to uncover donors' perspectives on accounting practices and the transparency of financial reports within nonprofit organizations. This study is qualitative and employs a descriptive method. Data collection was conducted through interviews and open-ended questionnaires. The data obtained were subsequently analyzed. The results indicate that donors' views on the accountability of financial reporting by nonprofit organizations in Pontianak are quite positive, as evidenced by seven accountability indicators. However, the perception of donors regarding the transparency of financial reporting in these organizations is still lacking.
The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City Nanang, Nanang; Hamzani, Umiaty; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2487

Abstract

This study aims to analyze the influence of tax services and religiosity on the tax compliance of MSMEs in Singkawang City, with tax sanctions as a moderating variable. Tax compliance is a critical concern for the government, particularly in increasing state revenue from taxes, especially from the MSME sector. This research adopts a quantitative approach using a survey method involving 96 MSME actors in Singkawang City who are registered as taxpayers. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The findings reveal that tax services and religiosity have a significant positive effect on taxpayer compliance, indicating that high-quality tax services and strong religiosity can encourage greater compliance. Additionally, tax sanctions significantly impact compliance, showing that strict sanctions can enhance taxpayer adherence. However, tax sanctions do not moderate the relationship between tax services or religiosity and taxpayer compliance. This study concludes that to improve tax compliance among MSMEs, tax authorities should focus on enhancing service quality and reinforcing moral education through religiosity. Meanwhile, tax sanctions remain essential as a control mechanism, even though they do not consistently strengthen the relationship between services, religiosity, and compliance.
The Influence of Competence, Professionalism and Integrity on Audit Quality with Auditor Ethics as a Moderating Variable Setyadi, Setyadi; Heniwati, Elok; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2493

Abstract

This study aims to evaluate the influence of professionalism and integrity on audit quality and analyze the role of auditor ethics as a moderating variable. The research was conducted at the Inspectorates of Mempawah Regency and Bengkayang Regency, involving 30 auditors as the sample. Data were collected through questionnaires and analyzed using the path analysis method with WarpPLS 7.0 software. The results indicate that professionalism and integrity significantly influence audit quality, while competence does not have a significant effect. Furthermore, auditor ethics moderates the relationship between integrity and professionalism on audit quality but does not moderate the relationship between competence and audit quality. The findings highlight the critical role of professionalism, integrity, and auditor ethics in enhancing audit quality. This study provides both practical and theoretical contributions to fostering more transparent and accountable regional financial governance.
The Influence of Green Accounting and Capital Structure on Financial Performance with Environmental Performance (Proper Index) as a Moderation Variable Anisah, Nur Wafa; Hamzani, Umiaty; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2512

Abstract

This research aims to examine the relationship between green accounting and capital structure on financial performance, moderated by environmental performance within appropriate indices. The research population includes energy and mining companies listed on the IDX during 2021–2023, with the sample selected using purposive sampling techniques. The sample comprises 30 companies and 90 data points. Secondary data were utilized, drawn from annual reports and sustainability reports. The analytical tool employed in this research is EViews 13, using multiple linear regression and moderated regression analysis techniques. The results reveal that green accounting has a significant effect on financial performance, while environmental performance does not moderate the relationship between green accounting and financial performance. Capital structure does not have a significant effect on financial performance, but environmental performance moderates the relationship between capital structure and financial performance. This research contributes to the environmental accounting and financial strategy literature by emphasizing the importance of green accounting and environmental performance management in enhancing corporate value. Furthermore, the findings provide valuable insights for companies in developing sustainability strategies and effectively managing their capital structure.
Financial Accounting Financial Accounting Strategy for Sustainable Development of MSMEs in Indonesia: MSMEs, Financial Accounting, Digital Transformation Dea Haritiantari; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but face complex challenges in financial accounting management. This research aims to analyze financial accounting strategies for sustainable development of MSMEs in Indonesia. The research method employs a qualitative library research approach by exploring various literature, documents, and related research. The research results reveal that the majority of MSMEs still use traditional accounting systems with limited digital infrastructure and literacy. The study identifies four critical dimensions in financial accounting transformation: digital technology, human resource development, regulatory frameworks, and sustainable empowerment strategies. The developed strategy model offers an adaptive approach capable of accommodating the diversity of MSME characteristics. Findings indicate that digital technology integration, continuous training, and ecosystem support can significantly improve MSME financial performance. The research recommends building integrated digital platforms, comprehensive incentive policies, and multi-stakeholder collaboration to drive MSME financial accounting transformation.
Menguak Dampak Good Corporate Governance Dalam Memoderasi Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak Napiajo, Napiajo; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.250

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas, likuiditas, terhadap agresivitas pajak dengan good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang didapat dari situs Bursa Efek Indonesia. Populasi dari penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI), yang mempublikasikan laporan keuangan dan laporan tahunan selama periode 2022. Sample yang digunakan dalam penelitian ini sebanyak 45 perusahaan dengan periode data 1 tahun. Pemilihan sample dilakukan dengan metode sampel jenuh. Penelitian ini menggunakan metode kuantitatif dengan analisis regresi moderasi dengan bantuan software SPSS versi 24 dengan tingkat signifikansi 5%. Hasil penelitian menunjukkan bahwa Likuiditas berpengaruh terhadap Agresivitas Pajak. Sedangkan Profitabilitas tidak berpengaruh terhadap Agresivitas Pajak. Variabel Good Corporate Governance yang diproksikan oleh Kepemilikan Institusional dapat memoderasi pengaruh Likuiditas terhadap Agresivitas Pajak, namun tidak dapat memoderasi pengaruh profitabilitas terhadap Agresivitas Pajak. Kata Kunci: Profitabilitas, Likuiditas, Good Corporate Governance, Kepemilikan Institusional
Menguak Strategi Implementasi SAK EMKM Susanto, Veronica Nessie; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JSMA Vol 16 No 2 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i2.198

Abstract

Penelitian bertujuan untuk mengidentifikasi bagaimana implementasi SAK EMKM (Y) dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3) yang dimediasi dengan niat (Z). Objek penelitian adalah UMKM di Kota Pontianak, Kalimantan Barat. Data penelitian ini dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Berdasarkan pengujian yang telah dilakukan, ditemukan bahwa implementasi SAK EMKM (Y) dapat dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3). Selain itu, niat (Z) memperkuat pengaruh kualitas sumber daya manusia (X2) dan pemanfaatan teknologi (X3) terhadap implementasi SAK EMKM (Y). Namun, niat (Z) memperlemah pengaruh pemahaman akuntansi (X1) terhadap implementasi SAK EMKM (Y).
Co-Authors ., Rusliyawati Afifah, Siti Amartha, Pandu Anisah, Nur Wafa Carolina, Rika Damayanti, Fera Dea Haritiantari Desyana, Gita Djunita Permata Indah Elok Heniwati Hanida, Ines Helisa Noviarty Helmi, Syarif M. Helmi, Syarif Muhammad Ikhsan, Syarbini Ismadayanti, Jumita Karpriana, Angga Permadi Khristina Yunita Luthfi’ya, Ghina Ayu Maulana, Nafiz MUHAMMAD FAHMI Muhsin Muhsin nanang nanang Napiajo Napiajo Nina Febriana Dosinta Permata Indah, Djunita Pratama, Nanda Saputra Sam, Benedikta Fristhalie Sari Rusmita Sarimastini, Agustina Setyadi Setyadi Sinaga, Agnes Novita Sari Situmorang, Yohana Deswita Susanto, Veronica Nessie Suzitra, Rayen Umyana, Ayu Warna, Warna Yantiana, Nella Yolanda, Angela