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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI MBIA Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Inovasi Ekonomi Journal of Community Service and Empowerment Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) Pareto : Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Mahasiswa Nias Selatan Economics, Business, Accounting & Society Review Jurnal Riset Akuntansi Mutiara: Jurnal Penelitian dan Karya Ilmiah Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen dan Akuntansi Welfare: Jurnal Pengabdian Masyarakat
Srihastuti, Eni
Universitas Islam Kadiri
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Literasi Keuangan Digital dan Pencegahan Pinjaman Online Ilegal Bagi UMKM di Desa Campursari Puji Rahayu; Eni Srihastuti
Nuansa Akademik: Jurnal Pembangunan Masyarakat Vol. 10 No. 1 (2025)
Publisher : Lembaga Dakwah dan Pembangunan Masyarakat Universitas Cokroaminoto Yogyakarta (LDPM UCY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/jnajpm.v10i1.2640

Abstract

Financial literacy is an important skill that influences the success of Micro, Small and Medium Enterprises (MSMEs). The aim of the community service program is designed to increase financial literacy among MSMEs in the Campursari village area, Sidorejo District, Magetan Regency. This program involves training on financial planning and preventing illegal online investments and loans. The method used includes lectures. The training participants are MSMEs from various types of businesses in Campursari Village. The results of the training showed an increase in participants' understanding of financial planning, as well as improving practical skills in making financial plans. Training participants also felt an increase in understanding about how to access the OJK website to complain about illegal lending practices or view legal Fintech Lending companies. This program is expected to contribute to the sustainability and growth of MSMEs by increasing financial literacy while preventing illegal loans.
The Influence of Digital Tax Literacy, Trust in E-Tax System, Religiosity, and Nationalism on Tax Compliance of Individual Taxpayers at KPP Pratama Kediri Diana Fitria Hermanita; Imroatus Suaida; Eni Srihastuti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.10620

Abstract

This research is motivated by the transformation of digital-based tax administration that requires digital tax literacy and trust in the e-tax system, and is influenced by the values of religiosity and nationalism in shaping tax compliance. This study aims to analyze the influence of Digital Tax Literacy, Trust in E-tax System, Religiosity, and Nationalism on the Tax Compliance of Individual Taxpayers at KPP Pratama Kediri. The research method used was quantitative with an associative design through a survey of 51 Individual Taxpayers using a four-level Likert scale questionnaire. Data were analyzed using simple linear regression and multiple linear regression at a significance level of 5%. The results of the study show that partially Digital Tax Literacy has an effect of 16,6%, Trust in E-tax System by 18,6%, Religiosity by 15,2%, and Nationalism by 38,6% on Tax Compliance. Simultaneously, the four variables were able to explain 45,9% of the variation in Tax Compliance and had a statistically significant effect. The novelty of this research lies in the integration of technological factors, institutional trust, and moral and civic values in an empirical model of tax compliance for Individual Taxpayers in the digital era.
The Effect of Operating Cash Flow on Earnings Quality: The Moderating Role of Leverage in Indonesian Industrial Sector Firms Sulton Afzani; Eni Srihastuti; Agus Athori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11173

Abstract

This study examines the direct effect of operating cash flow on earnings quality and evaluates the moderating role of leverage in industrial sector companies listed on the Indonesia Stock Exchange during the post-pandemic recovery period of 2022-2025. Employing a quantitative explanatory design, secondary data were gathered from audited annual financial statements of 41 firms selected through purposive sampling, yielding 164 firm-year observations. Earnings quality was measured as an inverse proxy via the absolute value of discretionary accruals (ABSDA) using the Modified Jones Model. Due to significant heteroskedasticity violations in the diagnostic phase, the model was estimated using Robust Standard Errors with the HC3 estimator. The empirical results demonstrate that operating cash flow does not significantly affect earnings quality. This indicates that operational cash metrics during this transitional timeline were driven by defensive liquidity survival rather than financial report modification. Furthermore, leverage fails to moderate the relationship, as stringent debt covenants independently restrict interactive accrual manipulation. Conversely, firm size exhibits a significant negative effect on ABSDA, confirming that a larger corporate scale is associated with superior earnings quality due to heightened public scrutiny and robust internal controls. These findings suggest that capital market participants should prioritize corporate scale over isolated cash metrics when assessing financial reporting integrity.
Leverage and Earnings Management: Firm Size Moderation in Indonesian Industrial Firms Eni Srihastuti; Sulthon Afzani
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11508

Abstract

Abstract Purpose: This study investigates the firm-level determinants of accrual-based earnings management among Indonesian industrial firms, focusing on leverage, firm size, and their interaction. It hypothesises that leverage positively affects the magnitude of discretionary accruals (H1), firm size negatively affects it (H2), and firm size moderates the relationship between leverage and earnings management (H3). Methods: Using purposive sampling, the sample comprises 41 industrial-sector firms listed on the Indonesia Stock Exchange over the 2023–2025 period, yielding 123 firm-year observations. Earnings management is proxied by the absolute value of discretionary accruals from the cross-sectional Modified Jones Model. Two nested ordinary least squares models, namely a baseline and a moderation specification, are estimated with year fixed effects and firm-clustered standard errors, with all continuous variables winsorised at the 1st and 99th percentiles. Results: firm size is negatively and marginally associated with discretionary accruals (p = .073), offering modest support for the political cost hypothesis, whereas leverage's main effect is positive but statistically weak. Sales growth emerges as the most robust positive determinant of accrual magnitude, and the interaction between leverage firm size is positive and marginally significant, indicating amplification rather than attenuation of the relationship for larger firms. Implications: Auditors should treat sales growth as a salient operational risk signal when designing substantive procedures, and regulators may use the evidence to support differentiated audit-risk frameworks. Future research should extend the analysis to multi-sector panels and incorporate real activities manipulation proxies.
Preparation and Comparison of Simple Tax Avoidance Scores Based on Profitability Ratio in Banking Companies in the LQ45 Index Bi Rirantri; Eni Srihastuti; Moch Wahyudi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9706

Abstract

This study aims to develop and implement a simple tax avoidance score based on the Effective Tax Rate (ETR) and illustrate its relationship to profitability ratios in banking companies listed in the LQ45 Index for the 2020-2024 period. The study uses a descriptive and comparative quantitative approach using financial statement data. The results show that banks with relatively high profitability tend to have high and stable tax avoidance scores. The simple ETR-based score is effective for mapping tax avoidance patterns based on company profitability performance.
The Effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness in Multinational Companies in the Manufacturing Sector Listed on the IDX Shelma Adiel Anindya; Eni Srihastuti; Imarotus Suaidah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11594

Abstract

This study investigates the influence of capital intensity and inventory intensity on tax aggressiveness among multinational corporations in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, using the effective tax rate (ETR) as a proxy for tax aggressiveness. The approach employed is associative quantitative research based on panel data from 14 companies with a total of 70 observations selected through purposive sampling, processed employing multiple linear regression analysis via IBM SPSS 29. The test results indicate that capital intensity has a positive and significant effect on ETR (coefficient +0.038), this indicates that a higher proportion of fixed assets relative to total assets is associated with an increase in the company’s reported ETR, suggesting a lower level of tax aggressiveness This finding is inconsistent with the depreciation shield hypothesis and suggests that in the context of multinational manufacturing companies, investment in fixed assets tends to be accompanied by tax compliance burdens that actually increase ETR. Conversely, inventory intensity has a negative and significant effect on ETR (coefficient −0.151), meaning that the higher the proportion of inventories to total assets, the lower the ETR reported, which reflects an increase in tax aggressiveness. This finding indicates that in multinational manufacturing companies, intensive inventory management has the potential to suppress taxable income through storage costs, inventory valuation, and cross jurisdictional supply chain mechanisms. The findings suggest that both variables jointly have a significant effect on tax aggressiveness, with the regression model explaining 32.1% of the changes in tax aggressiveness. These findings validate that the characteristics of multinationality including international compliance pressures and consolidated accounting standards shape tax behavior that differs from domestic manufacturing companies, while also implying the need for a tax oversight approach based on asset structure profiling for multinational entities.
The Effect of the Implementation of PSAK 73 (Leases) and Good Corporate Governance on the Quality of Financial Statements, with Company Size as a Control Variable Wahyu Hidayatulloh; Eni Srihastuti; Marhaendra Kusuma
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11681

Abstract

This study aims to examine the impact of Good Corporate Governance (GCG) and the implementation of PSAK 73 on the quality of financial statements in transportation sector companies listed on the Indonesia Stock Exchange from 2022 to 2024. The control variable for this analysis is firm size. A quantitative methodology based on the causality approach was used in this study. Eleven companies were randomly selected using purposive sampling; a total of 33 observations were made. Multiple linear regression was used to analyze the data. According to the study’s findings, financial statement quality is positively and significantly influenced by the implementation of PSAK 73. Financial reporting quality is also significantly influenced by institutional ownership and managerial ownership, which serve as proxies for GCG. Financial reporting quality is significantly influenced by the simultaneous implementation of PSAK 73 and GCG, with firm size as a control variable. The findings of this study indicate that better financial reporting can be achieved through the implementation of corporate governance procedures and accounting standards.
Analisis Cost Structure Dengan Metode Variable Costing Guna Meningkatkan Laba Studi Kasus Di Rumah Sakit Swasta Di Jawa Timur Safiara Aura Nadifatus Solikhah; Eni Srihastuti; Agus Athori
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1465

Abstract

Cost Structure consists of fixed costs and variable costs in producing hospital services. Variable costing is a strategic method used to classify hospital costs. The research aims to analyze the cost structure using the variable costing method in increasing profits of private hospitals in East Java, with financial data for 2022. This research is limited to cost structure analysis using the variable costing method in private hospitals in East Java. This research uses data secondary in the form of cost and profit and loss reports from private hospitals in East Java in 2022. Data collection techniques include interviews and documentation. The data will be processed using quantitative descriptive analysis, and the data analysis steps include identifying cost structures, identifying variable costing, and comparing profit and loss using the variable costing method and the hospital method. Analysis of the profit and loss report shows the differences between the Private Hospital method in East Java and the method variable costing. The variable costing method uses the cost of goods sold and does not include the cost of goods manufactured. The difference in profit generated is IDR. 81,152,791,-.
Co-Authors Adilla, Tanaya Agus Athori Agus Athori Agustin , Beby Hilda Agustin, Beby Hilda Ahmad Yani ahmad yani Ananda Dea Putri Nuritami Angga Prasongko Anindya Kiara Aisyiya Situsmara Athori, Agus Awalina, Putri Beby Hilda Agustin Bhasthiar, Adhik Bi Rirantri Binti Kholifatul Rosidah Della Anggrahini Galuh Lestari Dewi Laura Fawa’id Dewi Wulandari Dewi Wungkus Antasari Diana Fitria Hermanita Dita Ayu Inka Natalia Erlikawati, Erlikawati Eva Nur Vitasari Fanesa Eris Monica FAUZIYAH Hartono, Ralfli Surya Imarotus Suaidah Imroatus Suaida Ira Yusmita Yulanda Isnaniati, Siti Kasih Rahayu Khasanah Sahara Lembayung Nurkumalasari Liyonna, Sherin Amirtha M Alfa Ni’am Marhaendra Kusuma Miladiah Kusumaningarti Muhammad Alfa Niam Netty Nasifa Aurasari Ninik Anggraini Nisa Mutiara Nurazzah, Fikriz Ayu Puji Rahayu Putri Awalina Riko Cahyo Suntoro Safiara Aura Nadifatus Solikhah Safiara Aura Nadifatus Solikhah Satrio Agung Shelma Adiel Anindya Shieren Novelinda Sinta Puspita Sari Siti Isnaniati Sofyan Hadi Febrianto Sri Luayyi Sri Luayyi Sri Utami, Novi Robin Sulih Tiara Safitri Sulthon Afzani Sulton Afzani Wahyu Hidayatulloh Wahyudi, Moch. Zoan Herlambang Saputra