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All Journal Wahana Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan EKONOMIS : Journal of Economics and Business Distribusi Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jambura Economic Education Journal Jurnal Riset Akuntansi Aksioma Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ilmiah Manajemen dan Akuntansi
Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Faktor Fundamental Keuangan dan Makro Ekonomi Terhadap Harga Saham pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020 Fabiola Dinda Effendi; Tantina Haryati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 15 No. 1 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i1.601

Abstract

Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique is a purposive sampling technique. The sample obtained amounted to 13 companies. The results of the analysis using SmartPLS 3.0 shows that ROE has a positive and significant effect, DER has a negative and significant effect, while the exchange rate has no significant effect on stock prices.
The Role Of Finance Performance In Moderating The Effect Of Erm, Corporate Governance, CSR, And Sustainability Report On Firm Value Melindah Seviona; Tantina Haryati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.6040

Abstract

This study was conducted with the aim of knowing the role of finance performance in moderating the Effect of ERM, Corporate Governance, CSR, and Sustainability Report on Firm Value. This study uses a population of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. This type of research is explanatory research with a quantitative approach. The data used is secondary data in the form of annual reports. The sampling method used was purposive sampling, which resulted in 48 manufacturing sector companies as research samples based on predetermined criteria. The analysis technique used is Partial Least Square (PLS) with the help of the Smart-PLS program. The results showed that ERM and CG have a positive and significant influence on firm value. However, CSR and SR do not have a significant influence on firm value. On the other side, finance performance is not able to moderate ERM, CSR and SR on firm value, but finance performance is able to moderate CG.
Effect Of Earnings Management, Leverage, And CSR On Tax Avoidance With GCG As Moderating Variable Wulandari Hidayanti; Tantina Haryati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6171

Abstract

This study aims to test and analyze the effect of Earning management, leverage, and CSR on Tax avoidance with moderated by independent commissioners for GCG. Property and real estate companies are the population used in this study, where the processed companies are companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Quantitative approach is used in research”using secondary data in the form of financial statements”for 2018-2022. The purposive sampling method is one of the methods used for research, from this method researchers get 15 real estate companies as research samples. This study uses partial least squares (PLS) and SmartPLS 3. The results of this study indicate that earnings management and leverage have no significant impact on tax avoidance. GCG is unable to moderate Earning Management, Leverage, and CSR on Tax Avoidance because the P-Values are less than 0.5%. While Corporate Social Responsibility has a significant effect on Tax Avoidance because the P-Values are greater than 0.5%. The results of this study can be good input to the government or companies in the best possible taxation practices, so that practices that utilize tax avoidance can be used.
Exploring Taxation Understanding among Individual Taxpayers at Sekolah Pelayaran Bhakti Samudera Sahrul Anam; Firman Eka Putra; Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4151

Abstract

This community engagement initiative aims to assess the extent of the understanding among the academic community of Sekolah Pelayaran Bhakti Samudera regarding the reporting of Article 21 personal income tax (PPh 21). The level of understanding was gauged through the distribution of a questionnaire, which included inquiries about the registration of taxpayers within the Sekolah Pelayaran Bhakti Samudera environment and participants' comprehension of taxation and their tax obligations. The taxpayer registration process will assist the community engagement team in developing materials for socialization and assistance in filing individual income tax returns (SPT PPh Orang Pribadi) to be conducted in the future. Based on the questionnaire, data were obtained from 26 participants, with 61.5% of them having a Taxpayer Identification Number (NPWP), while the rest did not possess an NPWP. This aligns with the condition of the academic community in the school, which typically earns income below the Non-Taxable Income Threshold (PTKP). Regarding the understanding of tax reporting, the academic community at Sekolah Pelayaran Bhakti Samudera still lacks a solid grasp of the subject. A total of 20 respondents out of 26 participants exhibited a low level of understanding of tax reporting. Consequently, many members of the academic community remain unfamiliar with the tax reporting obligations of individual taxpayers with NPWP. This situation is further supported by the school's practice of not providing PPh 21 withholding tax slip due to the academic community's income falling below the PTKP threshold.
Examining the Relationships Between Islamic Governance, Financial Performance, and Corporate Value: A Literature Review Arnez Cendana; Muhammad Kiki Januar; Tantina Haryati; Acynthia Ayu Wilasittha; Sofie Yunida Putri
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4172

Abstract

The objective of this literature review is to offer a thorough examination of the relationship between Islamic company Social Responsibility (ICSR), Islamic Corporate Governance (ICG), financial performance, and company value in the realm of Islamic finance and business practices. The main aim of this study is to conduct a comprehensive literature analysis to obtain a deeper understanding of the interconnected elements that play a role in the overall achievement and long-term viability of Islamic enterprises. The research technique utilized for this review entails a comprehensive analysis of pertinent scholarly literature, with a specific emphasis on the concepts and implementation of ICSR (Islamic Corporate Social Responsibility) and ICG (Islamic Corporate Governance) within the context of Islamic ethics and adherence to Sharia. The evaluation emphasizes the importance of ensuring that company actions are by Islamic principles, such as engaging in philanthropy, practicing ethical business conduct, and demonstrating environmental responsibility. Additionally, the literature review presents empirical findings that suggest organizations that are dedicated to the principles of corporate social responsibility (CSR) and corporate governance (CG) tend to demonstrate greater financial performance and increased corporate value. This study examines the potential impact of these principles on the long-term financial performance and stability of Islamic markets, with a specific focus on enhancing shareholder wealth. The paper additionally examines several approaches and indicators employed for evaluating ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within Islamic settings. It acknowledges the distinct difficulties encountered by scholars and practitioners when attempting to effectively assess these categories. The literature review has two implications. First and foremost, this highlights the significance of incorporating practises related to Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) within the framework of Islamic firms, with a focus on their ability to enhance financial performance and corporate value. Additionally, this underscores the necessity for additional study in order to establish standardized measuring frameworks and methodologies specifically designed for Islamic banking and commercial contexts. This literature study offers significant insights into the intricate interconnections between ICSR (Islamic Corporate Social Responsibility), ICG (Islamic Corporate Governance), financial performance, and corporate value within the context of Islamic business practises. This statement highlights the need of ensuring that Islamic principles are in accordance with business actions and governance structures, in order to promote the well-being of stakeholders and ensure the long-term viability of Islamic firms. Future study should prioritise the resolution of measurement issues and the examination of the intricacies inherent in these associations among distinct Islamic sectors and geographical areas.
Exploring Self-Potential and Business Potential as an Effort to Create Womenpreneurship Sofie Yunida Putri; Tantina Haryati; Acynthia Ayu Wilasittha
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3373

Abstract

Sidoarjo Regency held a funding program for women's business groups targeted at housewives domiciled in Sidoarjo Regency, the funding was packaged in the form of the Independent Women's Business Card Program - KURMA - and will be given in the form of an Award to Independent Women Business Groups based on RT in Sidoarjo Regency through Administrative and technical assessments are carried out in stages from the village level to the district level, so it is necessary to assess the business potential and business interests of housewives in the surrounding environment. This community service activity was carried out by distributing questionnaires to mothers of Family Welfare Development (PKK) in Bligo village, RT 21, RW 08, Candi District, Sidoarjo Regency. The questionnaire was distributed with the aim that local PKK women were able to explore their potential because the main problem experienced was that there was a funding program organized by the local government, but these women still did not know the business potential and business interests they had. to obtain funding for the Mandiri Women's Business Card. Based on the service activities that we carried out, the results of the service showed that the most business potential in the local environment was in the culinary field, while the business interests of PKK women in the local area were businesses engaged in trading. Therefore, selling food is a business breakthrough that is considered the most appropriate according to the potential and interests of the existing business.
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Analisis Akuntansi Forensik Dan Audit Investigatif Terhadap Pengungkapan Fraud Oleh Auditor: Studi Literatur Periode 2019-2023 Zahra, Bilqist Nabila; Haryati, Tantina
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3174

Abstract

Dalam era globalisasi yang semakin kompleks, kebutuhan akan transparansi dan akuntabilitas dalam laporan keuangan menjadi sangat krusial. Akuntansi forensik serta audit investigatif berperan penting dalam pendeteksian serta pengungkapan fraud yang mungkin terjadi dalam entitas bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi forensik dan audit investigatif terhadap pengungkapan fraud melalui pendekatan kualitatif dengan metode studi literatur. Hasil penelitian ini menunjukkan bahwa akuntansi forensik dan audit investigatif memiliki pengaruh terhadap pengungkapan fraud. Hal ini mengindikasikan bahwa semakin tinggi penerapan akuntansi forensik dan audit investigatif, semakin tinggi pula tingkat pengungkapan fraud. Pengungkapan fraud yang lebih tinggi berarti bahwa lebih banyak kasus kecurangan yang teridentifikasi dan diungkapkan kepada publik atau pihak berwenang, yang pada gilirannya dapat memperbaiki praktik bisnis dan memperkuat kepercayaan pemangku kepentingan. Temuan ini menggarisbawahi pentingnya peran akuntansi forensik dan audit investigatif dalam memperkuat keandalan dan integritas laporan keuangan. Dengan menerapkan strategi dan teknik yang tepat, akuntansi forensik dan audit investigatif dapat membantu mengidentifikasi kelemahan dalam sistem kontrol internal dan merekomendasikan perbaikan yang diperlukan. Selain itu, akuntansi forensik juga berkontribusi dalam proses litigasi dengan menyediakan bukti dan analisis yang dapat digunakan dalam pengadilan. Dalam jangka panjang, penerapan akuntansi forensik dan audit investigatif yang efektif dapat mengurangi insiden kecurangan, meningkatkan transparansi dan akuntabilitas, serta memperkuat kepercayaan publik terhadap entitas bisnis. Dengan demikian, penelitian ini menegaskan bahwa akuntansi forensik dan audit investigatif merupakan alat yang esensial dalam upaya meningkatkan kualitas pelaporan keuangan dan kejujuran dalam operasi bisnis. Hal ini pada akhirnya akan mendukung stabilitas ekonomi dan reputasi entitas bisnis di mata para pemangku kepentingan.
Perilaku Whistleblowing, Perspektif Theory Of Planned Behavior dengan Gender Sebagai Pemoderasi Yulita Dwi Nuraini; Tantina Haryati
BAJ: Behavioral Accounting Journal Vol. 5 No. 2 (2022): July-December 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.166

Abstract

This study aims to test and analyze empirically the effect of attitudes, subjective norms, and behavioral control on the intention to commit whistleblowing moderated by gender using the theory of planned behavior. This research uses a quantitative approach. The population of this research is students of the Accounting Department, Faculty of Economics and Business, Airlangga University batch 2016. The samples obtained are 100 accounting students at Airlangga University Class of 2016. The data of this study are primary data obtained by distributing questionnaires directly to respondents. The analytical technique used in this research is Partial Least Square (PLS) using SmartPLS 2.0. The results of the study prove that Airlangga University students majoring in Accounting have the intention of whistleblowing in Airlangga University students who are supported by good ethical behavior but are still afraid to do so. Behavioral control can increase the intention to do whistleblowing, while subjective norms have not contributed, while only the gender variable can strengthen the attitude of students to carry out whistleblowing intentions and female students are more daring to become whistleblowers.
The Effect of ESG, Human Capital, and Green Innovation Disclosure on Financial Performance Tuti, Yeny Widya; Haryati, Tantina; Kirana, Nanda Wahyu Indah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): 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.v8i2.6310

Abstract

Financial performance is a crucial element for a company's sustainability because it determines its ability to make a profit. However, companies that are members of the SRI-KEHATI index experienced fluctuations in performance based on ROA during 2019–2023. This study focuses on companies in the SRI-KEHATI index listed on the IDX during the period, to empirically examine the influence of ESG, human capital, green process innovation, and green product innovation on financial performance. The analysis used secondary data from financial, annual, and sustainability reports as many as 125 observations were obtained through purposive sampling. This study uses a quantitative approach and SEM-PLS analysis techniques, which results in findings that ESG, human capital, and green process innovation have a positive and significant impact on financial performance, while green product innovation has a non-significant negative influence.
Co-Authors Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Fatkhurrozi, Bima Akmal Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putranti, Fani Anggraeni Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rafli Syahrul Hikam Rahma, Anidya Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Tuti, Yeny Widya Vicky Vendy Waninghiyun, Vidya Hangialevi Wardhana, Ferdy Widodo, Ulfa Puspa Wanti Widyanti, Rara Anggita Salsabila Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain