Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM)
Kesumaningrum, Ninuk Dewi
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
THE INFLUENCE OF SHARIA ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF ISLAMIC FINANCIAL INSTITUTIONS: THE MEDIATING ROLE OF CUSTOMER TRUST AND COMPLIANCE Tubarad, Chara Pratami Tidespania; Asmaranti, Yuztitya; Kesumaningrum, Ninuk Dewi
Jurnal Akuntansi dan Keuangan (JAK) Vol 30 No 2 (2025): JAK Volume 30 No 2 Tahun 2025
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v30i2.4312

Abstract

This study examines the influence of Sharia Accounting Information System (SAIS) quality on the financial performance of Islamic financial institutions, considering customer trust and Sharia compliance as mediating variables. Using a quantitative explanatory design, data were collected from respondents representing managers, accounting staff, internal auditors, and active customers of Islamic financial institutions across Indonesia. The data were analyzed using SEM–PLS. The results demonstrate that SAIS quality positively and significantly affects financial performance, both directly and indirectly, through the mediating roles of customer trust and Sharia compliance. High-quality SAIS enhances information accuracy, timeliness, reliability, and integrity, thereby improving transparency, operational efficiency, and compliance with Islamic principles. Furthermore, customer trust strengthens institutional credibility, while adherence to Sharia principles reinforces ethical governance and social legitimacy, ultimately driving financial sustainability. This study contributes to the literature by integrating technological and spiritual dimensions into the Islamic financial performance model. It also extends the DeLone and McLean Information System Success framework by embedding faith-based constructs. The findings also provide practical insights for managers and regulators to improve digital governance and reinforce Sharia-compliant information systems in achieving competitive advantage and sustainable performance within the Islamic finance industry.
Analysis of Factors Influencing Local Taxpayers’ Compliance in Paying Rural and Urban Land and Building Tax (Pbb-P2): A Literature Review Werdoningsih, Tri Sari; Suhendro, Saring; Kesumaningrum, Ninuk Dewi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.962

Abstract

The realization of Rural and Urban Land and Building Tax (PBB-P2) revenue faces significant challenges with arrears reaching 59.27% to 75% in various regions, indicating structural problems in taxpayer compliance. This research aims to identify and analyze factors affecting PBB-P2 taxpayer compliance and analyze the consistency of empirical findings across various contexts. A library research method was employed by analyzing ten journals from 2020-2025 through descriptive-qualitative content analysis techniques. The research results identify three hierarchical layers: core factors with high consistency (tax awareness, tax knowledge, taxpayer income), institutional factors with moderate consistency (service quality), and contextual factors with high inconsistency (tax sanctions, socialization). The determinant contribution of variables ranges from 22.5%-63.7%. The research concludes the need to prioritize strengthening tax awareness and literacy, taxpayer satisfaction-oriented administrative reform, nuanced approaches in sanction implementation, and exploration of emerging factors such as digitalization and institutional trust to develop comprehensive compliance prediction models.
Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era? Sutanto, Handi; Komalasari, Agrianti; Kesumaningrum, Ninuk Dewi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1028

Abstract

This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024 after the implementation of AEOI. The research uses a quantitative approach with a causal design and secondary data from financial reports. Multiple regression analysis is applied to test the relationship between variables. The results show that transfer pricing, firm size, and tax haven utilization have a significant effect on tax avoidance but in the opposite direction of the initial expectation, indicating lower tax avoidance. Meanwhile, thin capitalization shows a significant effect consistent with the hypothesis, where higher leverage increases tax avoidance. These findings suggest that tax behavior is influenced not only by company characteristics but also by regulatory pressure and transparency. Overall, the study provides evidence that stricter tax regulations have reduced aggressive tax practices.
Co-Authors Handi Sutanto, Handi Komalasari, Agrianti SARING SUHENDRO Tubarad, Chara Pratami Tidespania Werdoningsih, Tri Sari Yuztitya Asmaranti, Yuztitya