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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jambura Accounting Review Jambura Economic Education Journal Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Jurnal Magister Akuntansi Trisakti
Anggraini, Dahlia Tri
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences

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Pengaruh Kualitas Informasi Akuntansi, Akuntabilitas, dan Transparansi Pelaporan Keuangan Lembaga Pengelola Zakat terhadap Pembayaran Zakat Muzaki dengan Aksesibilitas sebagai Pemoderasi Syifa, Syifa; Anggraini, Dahlia Tri
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.38-55

Abstract

Objectives: Most zakat funds do not flow to the Zakat Management Institution (LPZ). Therefore, this study aims to empirically test and analyze the influence of external factors that can influence muzaki to pay zakat through LPZ such as the quality of accounting information, accountability, and transparency of financial reporting, and accessibility of LPZ.Design/method/approach: This study uses a quantitative method sourced from primary data through the distribution of questionnaires (google form). The convenience sampling technique is used in determining the sample, namely one hundred muzaki who pay zakat through LPZ. Data analysis tools with SmartPLS software version 4.Results/findings: The quality of accounting information has a significant positive effect and accountability, transparency, and accessibility have an insignificant positive effect on zakat payments, but accessibility does not moderate the effect of factors that influence the payment of zakat.Theoretical contribution: Develop the field of LPZ accounting science that the accounting aspect is very important to study because it influences the development of an LPZ.Practical contribution: The research provides recommendations to LPZ to improve the quality of information, accountability and transparency in its operations because it greatly influences muzaki paying zakat in addition to ease of access.Limitations: This research model cannot predict the response variable, namely zakat payments, because the response variable is less reliable and the sample is less accurate. Another limitation is that most of the research results are not significant due to the large number of invalid research statement constructs
Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan dengan Intellectual Capital sebagai Moderasi Ningrum, Miftahul Janah Tejo; Anggraini, Dahlia Tri
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.914

Abstract

This research aims to examine the impact of GCG and CSR on firm value, and whether IC moderates these effects. This research use data from the Indonesia Stock Exchange (IDX) for the food and beverage subsector from 2021-2023. In this research, the sample was selected through the purposive sampling method and employs descriptive statictical analysis, panel data regression, and model feasibility testing techniques. The result of this research indicate that CSR, GCG, and IC have a positive effect to Firm Value. The connection between CSR and the value of a company cannot be moderated by IC. However, it has the potential to influence the relationship between GCG and firm value. This research contributes by offering a new perspective, positioning IC as a moderating variable that can strengthen or weaken the relationship between CSR and GCG on firm value.
Antesenden Efektivitas Pengelolaan BUMDes di Indonesia Anggraini, Dahlia Tri
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.151

Abstract

Isu pengelolaan Badan Usaha Milik Desa (BUMDes) jarang diteliti dibandingkan UMKM. BUMDes berperan memberdayakan dan membangun ekonomi desa namun hanya sedikit yang berkontribusi untuk pembangunan desa. Belum optimalnya kinerja BUMDes ditunjukkan dengan rendahnya pendapatan. Penelitian ini bertujuan untuk mengetahui, menguji, serta menganalisis determinan pengelolaan efektif BUMDes. Urgensitasnya mendorong terciptanya efektivitas pengelolaan BUMDes dan memberikan pertimbangan kepada pemerintah dalam pengembangannya. Hasil penelitian menunjukkan terdapat pengaruh signifikan inovasi kreativitas terhadap pemilikan sertifikat halal dan terhadap efektivitas pengelolaan BUMDes, pengaruh tidak signifikan akuntabilitas keuangan terhadap pemilikan sertifikat halal serta inovasi kreativitas dan akuntabilitas terhadap efektivitas pengelolaan BUMDes. Dalam mediasi, pemilikan sertifikat halal tidak memediasi pengaruh inovasi kreativitas dan akuntabilitas keuangan terhadap efektivitas pengelolaan BUMDes. Secara teoritis, hasil penelitian ini berimplikasi pada teori institusi bahwa kinerja BUMDes sangat dipengaruhi oleh lingkungan sosial yaitu kemampuan inovasi kreativitas dan kepemilikan sertifikat halal, sedangkan akuntabilitas keuangan belum berdampak signifikan. Secara praktik, hendaknya negara membuat kebijakan dan sosialisasi tentang pengelolaan BUMDes yang baik untuk mendukung kemandirian desa.
Optimalisasi Penerapan Akad Salam dan Istisna dalam Perbankan Syariah: Tantangan, Strategi, dan Implikasi Operasional Furqoni, Muhammad Ihsan; Jaharuddin, Jaharuddin; Gani, Nur Asni; Utama, Rony Edward; Anggraini, Dahlia Tri
Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Vol. 19, No. 2 : Al Qalam (Maret 2025)
Publisher : Sekolah Tinggi Ilmu Al-Qur'an (STIQ) Amuntai Kalimantan Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35931/aq.v19i2.4100

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis kendala yang dihadapi dalam penerapan akad Salam dan Istisna di bank syariah, serta merumuskan strategi yang dapat meningkatkan efektivitas penerapannya. Pendekatan kualitatif dengan metode studi kasus digunakan untuk mendapatkan pemahaman mendalam mengenai fenomena ini. Data dikumpulkan melalui wawancara mendalam dengan delapan informan kunci yang terdiri dari manajer area, customer service, marketing lending, dosen atau praktisi syariah, appraisal bank syariah, asisten manajer syariah, dan nasabah bank syariah, serta melalui observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa kendala utama dalam penerapan akad Salam dan Istisna mencakup masalah regulasi, kurangnya literasi masyarakat, dan tantangan operasional terkait infrastruktur dan pengembangan produk. Rekomendasi strategis yang dihasilkan mencakup peningkatan edukasi dan literasi masyarakat, pengembangan produk yang inovatif dan sesuai dengan prinsip syariah, serta peningkatan kolaborasi antara bank syariah dan regulator. Implikasi dari penelitian ini menunjukkan bahwa optimalisasi penerapan akad Salam dan Istisna dapat memperkuat daya saing bank syariah di pasar dan memastikan kepatuhan terhadap prinsip-prinsip syariah.
Pengaruh Pemahaman Perpajakan dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi Kurwanti, Syafina Sri; Anggraini, Dahlia Tri
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.30375

Abstract

In using religiosity as a moderating variable, this study attempts to examine how individual taxpayers' opinions of tax evasion are impacted by their knowledge of taxes and tax justice. This kind of study is quantitative and descriptive. There were 75 responders who were individual taxpayers at the Sawangan Depok Primary Tax Service Office. Purposive sampling combined with non-probability sampling is the strategy used in this study to gather data sources.The SmartPLS 4.0 version is the analytical tool utilized. The findings demonstrated that individual taxpayers' perceptions of tax evasion are significantly impacted by their sense of tax fairness and comprehension, and that the relationsip between these two factors and the perceptions of tax evasion can be moderated by religious belief (religiosity). Furthermore, it is advised that the study's factors be expanded for readers and upcoming scholars. Research can offer a more comprehensive and proficient comprehension of the several elements that may impact tax evasion by incorporating more variables.
The Effect of Love of Money And Tax Discrimination on Individual Taxpayers' Perceptions of Tax Evasion With Religiosity As A Moderating Variable SORAYA, Chairunnisa Nur Azizah; Anggraini, Dahlia Tri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4784

Abstract

This study aims to analyze the effect of love of money and tax discrimination on individual taxpayers' perceptions of tax evasion with religiosity as a moderating variable. The population of this study are taxpayers registered at KPP Pondok Aren. Based on purposive sampling, 100 respondents were used as samples in this study. This research is a quantitative research with survey method. This research data was processed using SmartPLS 4.1 software. The results showed that love of money and discrimination have a significant positive effect on tax evasion. Religiosity has a significant negative effect on tax evasion. Religiosity is not able to moderate the effect of Love of Money on Tax Evasion. Religiosity is not able to moderate the effect of Discrimination on Tax Evasion.
THE EFFECT OF ACCOUNTING INFORMATION SYSTEM QUALITY AND TRUST ON CUSTOMER SATISFACTION IN USING MOBILE BANKING WITH PERSONAL DATA SECURITY AS THE MODERATION Anggraini, Dahlia Tri; Ajeng Radiska Febriola; Juita Tanjung; Septi Wulandari Chairina
Jurnal Magister Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i2.23427

Abstract

Customer satisfaction plays a crucial role in encouraging continued use of financial services. This study examines the effect of Accounting Information System (AIS) quality and trust on customer satisfaction in mobile banking, with data security as a moderating variable. Primary data were collected through questionnaires distributed to mobile banking users at PT Bank XYZ (Persero), Jakarta, specifically at the Fatmawati branch. The analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. The results indicate that AIS quality and data security do not significantly affect customer satisfaction in mobile banking. In contrast, trust has a significant positive effect on customer satisfaction. Furthermore, the findings reveal that data security does not moderate the relationship between AIS quality and customer trust, which in turn does not influence customer satisfaction. These results highlight the dominant role of trust in shaping user satisfaction, indicating that the quality of accounting information systems and data security alone are insufficient to enhance the customer experience. The study contributes to the literature on mobile banking by emphasizing the importance of trust as a key determinant of customer satisfaction, and provides insights for banks to strengthen trust-building strategies in digital financial services.
READINESS OF SMALL AND MEDIUM ENTERPRISES (SMES) TOWARDS A COMPETITIVE HALAL INDUSTRY THROUGH THE IMPLEMENTATION OF HALAL CERTIFICATION Herianti, Eva; Arifin, Ichwan; Nora, Liza; Marundha, Amor; Rudiatin, Endang; Wahyudi, Slamet; Tanjung, Juita; Muluk, Adrian; Anggraini, Dahlia Tri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2507

Abstract

The main objective of this community service is to provide some support and guidance to the Small and Medium Enterprises (SMEs) within the Women Farmers Group (KWT) Barokah in Pagedangan Village. Specifically, the assistance aims to facilitate the acquisition of halal certification, which is crucial for enhancing their competitiveness in the global market, given the increasing demand for such certification in the halal industry. It is imperative that forward-thinking SMEs understand the possible commercial advantages linked to halal certification. This program gives SME owners in Pagedangan Village informational materials and advice on the halal certification procedure. The project focuses on the business owners of KWT Barokah, which comprises 22 SMEs a relatively small number in comparison to the overall population of Pagedangan Village. These businesses include sectors such as frozen food, meatball products, catering, flavored milk beverages, herbal drinks, pecel peanut sauce, sukun chips, and Gabin cake filled with tape, among others. The assistance addresses specific issues identified by the community service team and offers tailored solutions to assist these entrepreneurs in obtaining halal certification. The anticipated outcome is that SME owners will enhance the quality of their products through halal certification and improve their readiness to compete in the halal market.
The role of obedience pressure and self-monitoring in public procurement fraud: An experimental analysis Marundha, Amor; Herianti, Eva; Anggraini, Dahlia Tri
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 10 No. 1 (2024): JTAKEN Vol. 10 No. 1 June 2024
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v10i1.1592

Abstract

Fraud in public procurement is a critical issue; it erodes public trust and disrupts service delivery. Understanding the factors behind procurement fraud is vital for creating effective prevention strategies. While previous studies have linked obedience pressure to unethical behavior, they have not fully examined the role of self-monitoring. This study addresses this gap by investigating the impact of obedience pressure on fraudulent procurement behaviors, with self-monitoring as a moderating factor. Using an experimental method and a 2x2 factorial design, the study involved accounting students from the University of Muhammadiyah Jakarta. Findings indicate that self-monitoring significantly influences the relationship between obedience pressure and fraud: high self-monitoring individuals do not reduce fraudulent behavior under obedience pressure, unlike their low self-monitoring counterparts. Conversely, highly self-monitoring individuals exhibit less fraud when not under obedience pressure compared to those who experience such pressure. The study concludes that regardless of self-monitoring levels, subordinates tend to follow superior orders, underscoring the need for strict supervision to curb unethical practices. This research enhances attribution theory by highlighting that obedience pressure from superiors is a key factor driving fraud in the procurement process.
Co-Authors Ajeng Radiska Febriola Arifin, Ichwan Eva Herianti Furqoni, Muhammad Ihsan Gani, Nur Asni Jaharuddin, Jaharuddin Juita Tanjung Kurwanti, Syafina Sri Marundha, Amor Muluk, Adrian Ningrum, Miftahul Janah Tejo Nora, Liza Rudiatin, Endang Septi Wulandari Chairina Slamet Wahyudi SORAYA, Chairunnisa Nur Azizah Syifa, Syifa Tanjung, Juita Utama, Rony Edward