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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Dinamika Jurnal Pendidikan Dasar SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) Indonesian Journal of Multidisciplinary Science Prosiding University Research Colloquium Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam JIFA (Journal of Islamic Finance and Accounting)
Pandansari, Tiara
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ANALISIS KINERJA KEUANGAN KEMENTERIAN KELAUTAN DAN PERIKANAN REPUBLIK INDONESIA TAHUN 2014 – 2016 Indriyani, Indriyani; Pandansari, Tiara
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1384.283 KB) | DOI: 10.25139/jaap.v2i1.777

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Kementerian Kelautan dan Perikanan Republik Indonesia.Periode pengamatan dalam penelitian ini adalah 2014-2016.Data yang digunakan dalam penelitian ini berupa data sekunder yaitu laporan keuangan Kementerian Kelautan dan Perikanan Republik Indonesia.Metode penelitian yang dilakukan adalah metode deskriptif kuantitatif.Hasil penelitian ini menunjukkan bahwa pada Kementerian Kelautan dan Perikanan terjadi fluktuasi kinerja keuangan dilihat dari rasio likuiditas, solvabilitas, efisiensi, dan pertumbuhan.Jika disorot dari keseluruhan rasio, dapat disimpulkan bahwa Kementerian Kelautan dan Perikanan secara kelancaran keuangan dan kemandirian keuangn dapat dikatakan baik, akan tetapi, jika dilihat dari tingkat pengelolaan  keuangan yang dilihat dari rasio pertumbuhan pendapatan dan belanja serta efisiensi dapat dikatakan kurang baik
ANALISIS KINERJA KEUANGAN KEMENTERIAN KELAUTAN DAN PERIKANAN REPUBLIK INDONESIA TAHUN 2014 – 2016 Indriyani, Indriyani; Pandansari, Tiara
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1384.283 KB) | DOI: 10.25139/jaap.v2i1.777

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Kementerian Kelautan dan Perikanan Republik Indonesia.Periode pengamatan dalam penelitian ini adalah 2014-2016.Data yang digunakan dalam penelitian ini berupa data sekunder yaitu laporan keuangan Kementerian Kelautan dan Perikanan Republik Indonesia.Metode penelitian yang dilakukan adalah metode deskriptif kuantitatif.Hasil penelitian ini menunjukkan bahwa pada Kementerian Kelautan dan Perikanan terjadi fluktuasi kinerja keuangan dilihat dari rasio likuiditas, solvabilitas, efisiensi, dan pertumbuhan.Jika disorot dari keseluruhan rasio, dapat disimpulkan bahwa Kementerian Kelautan dan Perikanan secara kelancaran keuangan dan kemandirian keuangn dapat dikatakan baik, akan tetapi, jika dilihat dari tingkat pengelolaan  keuangan yang dilihat dari rasio pertumbuhan pendapatan dan belanja serta efisiensi dapat dikatakan kurang baik
The Influence of Financial Literacy, Financial Attitudes, and Personality on Financial Management Behavior of SME in Banyumas Regency Rahmawati, Ika Yustina; Wahyu, Rizky Ananda; Pandansari, Tiara; Hapsari, Ira; Inayati, Nur Isna
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: 10.32639/27kc6j85

Abstract

This study aims to analyze the effect of financial literacy, financial attitudes, and personality on financial management behavior. This study uses a quantitative method, the sampling technique is Non-Probability Sampling, purposive sampling approach, the number of samples is 100 respondents. The data analysis technique used in this study is descriptive statistical test, classical assumption test, multiple linear regression test, model fit test, and hypothesis testing with the analytical tool used is SPSS. The results of the analysis show that financial literacy and personality partially have a positive and significant effect on financial management behavior. Meanwhile, financial attitudes have a negative and significant effect on financial management behavior.
Unveiling the Link Between Islamic Governance Practices and CSR Disclosure in Islamic Financial Institutions Fakhruddin, Iwan; Amany, Ashilla Nadiya; Winarni, Dwi; Kusbandiyah, Ani; Pandansari, Tiara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.81-92

Abstract

This research aims to determine the impact of Islamic Corporate Social Responsibility disclosure by considering the proportion of audit quality, number of SSB meetings, and level of implementation of Islamic Corporate Governance. The population in this research is Sharia Banking registered with the Financial Services Authority in 2018-2022. Using a purposive sampling approach, the sample includes all items required in each variable. Then, an analysis and hypothesis testing approach was carried out using panel data regression analysis using Stata 17. The results of audit quality testing obtained a significance value of 0.02, and the test of Islamic Corporate Governance was 0.736. This shows that the audit quality and Islamic Corporate Governance variables do not affect Islamic Social Reporting. However, the research results on the variables of Sharia supervisory board meetings have a significance value of 0.104 and a positive coefficient value. This shows that Sharia supervisory board meetings positively influence Islamic corporate governance. Stakeholders have basic desires and implement accountability mechanisms to ensure good monitoring, audit quality and reporting to help achieve organizational goals. However, self-introduction with the organization cannot prove commitment to better Sharia principles. This research also provides insight into indicators that need to be applied to Sharia banking and by Islamic principles in Sharia banking management.
The Influence of Profit Persistence, Profitability, Liquidity, and Capital Structure on the Quality of Earnings in Kompas 100 Index Companies 2019-2022 Putri, Erlyn Nurlita; Pandansari, Tiara; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5397

Abstract

This research aims to empirically test the influence of earnings persistence, profitability, liquidity, and capital structure on earnings quality. This research method uses quantitative data with secondary data sources. The population in this research is the Kompas 100 Index which is listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used was Purposive Sampling so the data resulted in 54 samples and 26 samples. This research uses multiple linear regression analysis techniques. The results of this research can be state that earnings persistence has a positive effect on earnings quality. This happens because there is investor interest in companies that can maintain their profits. Meanwhile, profitability, liquidity, and capital structure have a negative effect on earnings quality because the level of profitability is low both in the ability to pay short-term debt and the company also uses more capital than paying dividends. So, the company also incurs a lot of costs and the quality of profits decreases. From this, it can motivate management to carry out earnings management.
THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE QUALITY AND COMPUTER ANXIETY ON USER SATISFACTION IN THE DANA APPLICATION Fatmawati, Erina Farah; Fitriati, Azmi; Fakhruddin, Iwan; Pandansari, Tiara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12210

Abstract

This research aims to determine the influence of system quality, information quality, services quality and computer anxiety on user satisfaction of dana application. Sampling in this research used to Accidental Sampling technique with a sample size of 100 respondents who used the dana application. The analytical method used is Structural Equation Modeling (SEM) with a Partial; Least Square (PLS) approach. The research results show that system quality and service quality have a positive effect on dana application user satisfaction. Meanwhile, information quality and computer anxiety have no effect on user satisfaction with dana application.
Environmental, Social and Governance (ESG) and Corporate Financial Performance: Moderating Effects of Financial Slack Inayati, Nur Isna; Rahmawati, Ika Yustina; Pandansari, Tiara; Hapsari, Ira; Ramadhani, Alfina Nur
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.110-120

Abstract

This study explores the impact of ESG (environmental, social, governance) on company financial performance, particularly in manufacturing companies. In addition, this research also seeks to analyze whether high financial slack can strengthen the relationship between ESG, both collectively and separately, and the company's Return on Assets (ROA). The population focused on this study consists of 635 manufacturing companies operating in Indonesia, with a sample of 446 companies listed on the Indonesia Stock Exchange (IDX). The data used comes from annual and sustainability reports from 2018 to 2022. To analyze the data, this study employs linear regression analysis, including calculating coefficients, p-values, and R-squared. The study results show that the environmental, social, and governance variables do not have a significant relationship with the company's ROA, indicating that although ESG is considered important, its implementation in practice may not yet provide the expected impact on financial performance. Additionally, high financial slack was found not to strengthen the relationship between ESG and ROA, suggesting that more significant financial resources do not always guarantee improved sustainable performance. The implications of this study highlight the importance of companies effectively managing ESG aspects and financial resources to achieve sustainability. These findings also provide theoretical insights into the role of financial slack in the relationship between ESG and financial performance, emphasizing that companies need to be more proactive in integrating sustainability practices into their business strategies. 
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.
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.
Pengaruh Kinerja Keuangan dan Investment Opportunity Set Terhadap Nilai Perusahaan : Pengungkapan Csr sebagai Pemoderasi Aneira, Melina Fidi; Wahyuni, Sri; Fitriati, Azmi; Pandansari, Tiara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.90090

Abstract

Penelitian ini bertujuan memperoleh bukti empiris mengenai dampak profitabilitas, leverage, dan investment opportunity set terhadap nilai perusahaan, dengan corporate social responsibility sebagai variabel moderasi. Populasi yang dianalisis dalam penelitian ini yaitu semua perusahaan sektor properties dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Sampel dipilih menggunakan metode purposive sampling, menghasilkan 63 data sampel. Teknik analisis yang diterapkan mencakup regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwasanya profitabilitas memiliki pengaruh negatif, leverage tidak memiliki pengaruh, sementara investment opportunity set berpengaruh positif terhadap nilai perusahaan. Corporate Social Responsibility tidak terbukti memoderasi hubungan antara profitabilitas, leverage, dan investment opportunity set dengan nilai perusahaan.
Co-Authors Amany, Ashilla Nadiya Aneira, Melina Fidi Ani Kusbandiyah Christina Tri Setyorini Dion Romodon Dirgantari, Novi Dwi Winarni Eko Hariyanto Fatmawati, Erina Farah Fauzan, Muhammad Abilio Fitriati, Azmi Gista Rismayani Handayani, Erna Hapsari, Ira Hartikasari, Annisa Ilma Inayati, Nur Isna Indriyani Indriyani Iwan Fakhruddin Maula, Kholida Atiyatul Naelati Tubastuvi Nuryana, Ilham Ong, Eng Tek Pramurinda, Rezky Pratama, Bima Cinintya Puspita, Dea Putri, Erlyn Nurlita Putri, Syavika Nurcahyani Rahmawati, Ika Yustina Ramadhani, Alfina Nur Sailarizka Nukman, Rafidah Santoso, Selamet Eko Budi Sri Wahyuni SURYO Budi Santoso Wahyu, Rizky Ananda Wakhudin, Wakhudin Zainavy, Shafa Fadia