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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan EQIEN - JURNAL EKONOMI DAN BISNIS FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi dan Bisnis Indonesia Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS JURNAL EDUKASI NONFORMAL Akuntansi'45 Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Sublim: Jurnal Pendidikan Jurnal Bintang Pendidikan Indonesia Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen dan Akuntansi Edumaspul: Jurnal Pendidikan
Sri Andriani
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pemetaan Bibliometrik dan Tinjauan Literatur atas Penelitian Good Corporate Governance: Temuan dari Analisis Vosviewer Latifatul Hasanah; Sri Andriani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1244

Abstract

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.
Peran Kepemimpinan Kepala Madrasah dalam Pengembangan Kurikulum Merdeka di MTs. Negeri 2 Medan Sri Andriani; Inom Nasution; Budi Budi
Jurnal Bintang Pendidikan Indonesia Vol. 2 No. 4 (2024): November : Jurnal Bintang Pendidikan Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubpi.v2i4.3327

Abstract

This research aims to determine the implementation of the independent curriculum, the leadership role of the principal in developing the independent curriculum and supporting and inhibiting factors in developing the independent curriculum at MTs. Negeri 2 Medan. This research uses a qualitative research method with a phenomenological approach. The data collection process was carried out by means of observation, interviews and documentation. The informants in this research were the principal, the deputy principal for curriculum and several teachers. Based on the research results, the implementation of the independent curriculum in MTs. Negeri 2 Medan begins in the 2022/2023 academic year by teaching students to create projects in each subject and implementing the Strengthening Pancasila Student Profile Project (P5). In developing the independent curriculum, the principal plays the role of evaluator, supervisor and facilitator. The supporting factors in developing an independent curriculum at MTs. Negeri 2 Medan namely; the existence of adequate facilities and infrastructure, the competence and readiness of teachers and the leadershipIof the school principal. Meanwhile, the inhibiting factors in developing an independent curriculum at MTs. Negeri 2 Medan, namely; inadequate facilities and infrastructure, lack of competence and readiness of teachers and lack of cooperation between principal and teachers.
Peluang dan tantangan Pembelajaran Daring pada sekolah Madrasah Ibtidaiyah Swasta Madrisatul Ibrar Wisnu Ahmad Wardana; Muhammad Gembira; Pitri Ristia Ningsih; Sri Andriani
Edumaspul: Jurnal Pendidikan Vol 6 No 1 (2022): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v6i1.2416

Abstract

During the COVID-19 pandemic, all activities were hampered, one of which was in the field of education. Where in every educational institution requires online or virtual learning based on regulations set by the government to break the ropes of the spread of the COVID-19 virus. However, online learning currently has both advantages and disadvantages in the online or virtual teaching and learning process. and in this study it will be discussed about the online learning process in an educational institution to see whether the obstacles and changes contained in schools in the current online learning system
PENGARUH PERSEPSI KORUPSI PAJAK DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KEPERCAYAAN OTORITAS PAJAK SEBAGAI VARIABLE MEDIASI Silvia Imelda Cendrawinata; Sri Andriani
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 11 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v11i2.754

Abstract

The research explores the effect of perceived tax corruption and the standard of tax services on taxpayer compliance, considering trust in tax authorities as a mediator. Indonesia continues to face challenges in achieving optimal tax compliance, despite its efforts to improve revenue collection. Negative public perceptions of tax corruption and inadequate service quality are identified as major barriers. Adopting a quantitative methodology, this study surveyed 48 individuals from the Kediri Young Entrepreneur (KYE) community. Questionnaires were used for data collection, which was then analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The findings show that tax corruption perception has a significant negative effect on taxpayer compliance, while tax service quality has a significant positive effect. Additionally, trust in tax authorities functions as an significant mediator connecting the independent variables to taxpayer compliance. This indicates that even in the presence of tax corruption perceptions, strong citizens’ trust in the taxation institution can enhance voluntary compliance. This paper extends the literature by integrating these three variables into a single empirical model, emphasizing the importance of a trust-based approach in tax administration. The practical implication suggests that government tax agencies should focus on service improvement and anti-corruption efforts to rebuild public trust and boost compliance behavior. This research offers valuable insights for policymakers seeking to increase sustainable tax compliance through improved service delivery and enhanced institutional integrity.
ZAKAT SEBAGAI PENGURANG PAJAK PENGHASILAN PADA BADAN AMIL ZAKAT Sri Andriani; Fitha Fathya
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i1.200

Abstract

Tax is become the highest acceptance for a country. There is no one country in the world get higher acceptance sector than tax. Because of its high proportion for a country, the tax acceptance is struggled by the government. In case, tax is so important for a country acceptance, then the society awareness came along for the importance of zakat too. Both of tax and zakat need a right management. Bad management of both will make productions contradictive for the building of the nation. One of them is a double load to pay tax and zakat. Goal of this research is to analyze the effectiveness management of zakat as subtrahend of tax in BadanAmil Zakat (BAZ), East Java. This research using descriptive qualitative approach and will describe systematically about the research focus (zakat as subtrahend of tax). Data analysis is done to simplify the data, so that the data will be easy to read and interpreted. The data collection is done by observation, interview, and documentation. Data analysis by three phases : data reduction, data presentation, and verification. From this research, BAZ in East Java shows that zakat as subtrahend of tax has a big impact for the potential tax acceptance. Then, it can be concluded that realization of the law of zakat and tax must be increased.
PENGARUH SANKSI DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ONLINE DI MALANG DENGAN MODERASI PENGETAHUAN PAJAK Nabila Nur Wardani; Sri Andriani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5659

Abstract

Tujuan penelitian ini untuk menilai sejauh mana sanksi pajak dan tingkat kesadaran wajib pajak memengaruhi kepatuhan pajak di kalangan pelaku bisnis daring. Selain itu, studi ini juga menelusuri peran pengetahuan perpajakan sebagai variabel moderasi dalam hubungan antara kedua komponen ini dengan kepatuhan pajak wajib. Mekanisme yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada pelaku usaha berbasis online sebagai responden. Perangkat lunak SmartPLS digunakan untuk melakukan analisis data dengan metode Partial Least Square (PLS). Studi ini menunjukkan bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh kesadaran pajak dan sanksi pajak. Di sisi lain, pengetahuan perpajakan terbukti memperkuat hubungan antara sanksi pajak dan kepatuhan, menunjukkan peran moderasi yang positif. Namun demikian, pengetahuan perpajakan tidak menunjukkan peran moderasi dalam kaitannya antara kesadaran pajak dan kepatuhan pelaku bisnis online. Hasil ini menekankan pentingnya peningkatan literasi perpajakan di kalangan pelaku bisnis daring untuk mendorong kepatuhan sukarela terhadap kewajiban perpajakan mereka.
Co-Authors Abdul Rohim Husaini Wijaya Abdul Salam Ahmad Fahrudin Alamsyah Ahmad Khaidir Rafi Rosyidi Ahmad Mukhlasin Aisyah Kamila Putri Akfa Atiatur Rahma Aprilia Kurnia Saputri Auria Revi Marisa Bella Bunda Budi Budi Eka Lestari Eka susanti Fakhrul Fakhrudin Febri Nanda Monalisa Fifi Apriani Fitha Fathya Hafiza Huzaima Zukrova Ihsan Saraini Inom Nasution Jumili Arianto Laily Nur Sa’ida Latifatul Hasanah Masyhuri Masyhuri Muhammad Attalarik Hadiatullah Muhammad Gembira Nabila Nur Wardani Oktaviani, Devi Pitri Ristia Ningsih Putri Reno Kemala Sari Ramadani, Suci Rismoninta Padang Saniah Nurhasanah Serli Oktapiani Silvia Imelda Cendrawinata Sri Erlinda Sri Ratna Sari SULASTRI Sulis Rochayatun Tria Indah Ristika Wisnu Ahmad Wardana