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All Journal Economica: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting Shafin: Sharia Finance and Accounting Journal Journal of Accounting and Digital Finance Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora Tintamas: Jurnal Pengabdian Indonesia Emas Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Arismaya, Anisa Dewi
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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WHISTLEBLOWING, KPK INDONESIA DAN CPIB SINGAPURA Arismaya, Anisa Dewi
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1190

Abstract

Whistleblowing is one of the tools used by anti-corruption agencies in Singapore and Indonesia to support the prevention and implementation of an anti-corruption culture. The implementation of Whistleblowing in Indonesia and Singapore has complied with the standard of application, but there are several things that are still obstacles to implementation, including the absence of a law that guarantees the confidentiality of the reporter. This study uses a qualitative descriptive analysis method to explain the differences in the application of Whistleblowing at the KPK and CPIB Singapore corruption eradication institutions. From the results of the study, it can be concluded that CPIB Singapore applies Whistleblowing with complete content and independent application because it has a centralized structure while at the Corruption Eradication Commission, the application of Whistleblowing is not centralized because it is derived from central government institutions and local governments.
Green accounting dan kepemilikan saham publik terhadap kinerja keuangan: Peran islamic social reporting pada perusahaan pertambangan di Indeks Saham Syariah Indonesia Rani, Siti Barokah; Arismaya, Anisa Dewi
Journal of Accounting and Digital Finance Vol. 4 No. 2 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i2.1287

Abstract

This study analyses the effect of green accounting, Islamic social reporting and public share ownership on financial performance. This study uses panel data, with a sample of 16 mining sector companies in the 2019-2023 research period. The sampling technique in this study is purposive sampling. The data analysis method uses path analysis. The results of the study show that green accounting does not have a significant effect on financial performance, public share ownership has a positive effect on financial performance, Islamic social reporting does not affect financial performance, green accounting has a significant positive effect on Islamic social reporting, share ownership does not affect Islamic social reporting. The Islamic social reporting variable cannot mediate the effect of green accounting on financial performance. In contrast, the Islamic Social reporting variable can mediate the effect of public share ownership on financial performance.
PENGABDIAN RELAWAN PAJAK TAX CENTER-PENINGKATAN LITERASI PERPAJAKAN: Perpajakan, Relawan Pajak, Surat Pemberitahuan Tahunan Arismaya, Anisa Dewi
Jurnal Bakti Humaniora Vol. 3 No. 2 (2023): DESEMBER 2023
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v3i2.2560

Abstract

Direktorat Jenderal Perpajakan Indonesia memiliki program kerjasama dengan Universitas dalam hal pengabdian kepada masyarakat yaitu membentuk program Relawan Pajak yang dilaksanakan setiap tahun. Relawan pajak merupakan program pengabdian masyarakat dari mahasiswa berbagai universitas untuk dapat membantu wajib pajak dan membantu kantor pajak melaksankaan program tahunan yaitu program pelaporan pajak. Melalui kegiatan relawan pajak, mahasiswa mampu meningkatkan literasi bidang perpajakan terutama bagi mahasiswa Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Salatiga yang mendapatkan lokasi penempatan di KP2KP Ungaran. Sebanyak empat mahasiswa melakukan aksi pengabdian dengan membantu wajib pajak orang pribadi dan badan melakukan pengisian Surat Pemberitahuan Tahunan didampingi dengan petugas dan kepala kantor pajak KP2KP Ungaran.
2022: Indonesia's Economic Recovery Arismaya, Anisa Dewi
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 3 No. 1 (2023): Januari
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v3i1.1966

Abstract

The world's economic condition was made into a crisis due to the effects of the Covid-19 pandemic, including in Indonesia. Indonesia is one of the countries that has experienced the impact of a decline and economic slowdown from 2019 to 2021. The Covid-19 pandemic has not only had an economic impact but also has an impact on health, social and education due to the government Lockdown which requires all people to be active. inside the house. Policies continue to be carried out to improve the economy Back to normal, one of which is the National Economic Recovery (PEN) policy by the Indonesian government. Through PEN, all aspects are assisted by the disbursement of funds from the State Budget to assist various aspects ranging from education, social to economic so that all economic activities continue to run. The government divided the PEN program into three parts, namely Stimulus 1, Stimulus 2, and Stimulus 3 and succeeded in helping Indonesia's economic recovery until 2022. Abstrak Kondisi ekonomi dunia dibuat krisis akibat dampak pandemi Covid19, termasuk di Indonesia. Indonesia merupakan salah satu negara yang mengalami dampak penurunan dan perlambatan ekonomi dari tahun 2019 ke tahun 2021. Pandemi Covid-19 tidak hanya berdampak pada ekonomi tetapi juga berdampak pada kesehatan, sosial dan pendidikan akibat Lockdown pemerintah yang menuntut semua orang untuk aktif. di dalam rumah. Kebijakan terus dilakukan untuk meningkatkan perekonomian Kembali normal, salah satunya adalah kebijakan Pemulihan Ekonomi Nasional (PEN) oleh pemerintah Indonesia. Melalui PEN, semua aspek dibantu kucuran dana dari APBN untuk membantu berbagai aspek mulai dari pendidikan, sosial hingga ekonomi agar semua kegiatan ekonomi tetap berjalan. Pemerintah membagi program PEN menjadi tiga bagian yaitu Stimulus 1, Stimulus 2, dan Stimulus 3 dan berhasil membantu pemulihan ekonomi Indonesia hingga tahun 2022.
LITERASI KEUANGAN, PERSEPSI RISIKO, DAN RELIGIUSITAS TERHADAP MINAT INVESTASI DI PASAR MODAL SYARIAH Arismaya, Anisa Dewi
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 10 No 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v10i2.596

Abstract

Investor di pasar modal syariah mengalami peningkatan sejak tahun 2022 meskipun jumlahnya masih lebih rendah dibandingkan pasar modal konvensional. Kurangnya minat investasi di pasar modal syariah dan kurangnya literasi keuangan masih menjadi kendala bagi investor muda. Ketidakmampuan menerima risiko investasi dan  pedoman agama seseorang dikaitkan dengan minat seseorang untuk mengambil keputusan dalam berinvestasi. Penelitian ini dilakukan untuk mengetahui pengaruh minat investasi di pasar modal syariah dari literasi keuangan, persepsi risiko dan religiusitas pada mahasiswa Fakultas Ekonomi dan Bisnis Islam di Universitas Islam Negeri Salatiga. Metode penelitian ini adalah metode kuantitatif menggunakan kuesioner menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa literasi keuangan dan religiusitas berpengaruh positif signifikan terhadap minat investasi, sedangkan persepsi risiko berpengaruh positif tidak signifikan terhadap minat investasi di pasar modal syariah.
Pengaruh Transfer Pricing, Firm Size, Leverage, Sales Growth Terhadap Tax Avoidance dengan Profitability sebagai Variabel Moderating Pada Perusahaan Manufaktur dan Dagang Yang Terdaftar Di JII 70 Tahun 2019-2023 Nur Isnaini; Arismaya, Anisa Dewi
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.18202

Abstract

This research is motivated by the phenomenon of tax avoidance carried out by PT Bentoel Internasional Investama in 2019 which is engaged in manufacturing. This research is a quantitative study that aims to determine the effect of transfer pricing, company size, leverage, sales growth on tax avoidance with profitability as a moderating variable in manufacturing and trading companies listed on the JII 70 years 2019-2023. with the type and source of secondary data obtained from the company's financial statements through the official website of the Indonesia Stock Exchange or the company's official website. The data analysis technique used is panel data regression analysis and MRA which is processed using E-Views 12. The results of this study indicate that transfer pricing, firm size, leverage, sales growth do not significantly affect tax avoidance. Transfer pricing, firm size, leverage, sales growth on tax avoidance cannot be moderated by profitability.
Toward Sustainable Islamic Banking: The Role of FinTech, Knowledge Management, Green Banking, and Sharia Compliance Nurcahyo, Satria Avianda; Ferdianto, Raditya; Arismaya, Anisa Dewi; Anis, Muhammad
Economica: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2025.16.1.23752

Abstract

Islamic banking is facing increasing pressure to adopt sustainable business practices while maintaining compliance with sharia principles. In this context, Financial Technology (Fintech), Knowledge Management, Green Banking, and Sharia Compliance have emerged as critical factors influencing sustainability. This research aims to examine sustainable business models in Islamic banking in Central Java by analyzing the interrelations among these factors. A quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) was applied to data from 515 sharia bank employees. The findings indicate that Fintech significantly influences Green Banking, Knowledge Management, and business sustainability, but does not directly affect Sharia Compliance. Green Banking significantly impacts both Sharia Compliance and business sustainability, while Sharia Compliance mediates the relationship between Green Banking and sustainability. These results highlight the need for deeper integration between Fintech and Islamic principles. Islamic banks are encouraged to develop strategies that synergize technological innovation, environmental responsibility, and religious compliance to achieve long-term, sustainable growth.
MANAJEMEN KEUANGAN RUMAH TANGGA ANGGOTA PKK RT 003 RW 005 KARANG ALIT, SALATIGA Arismaya, Anisa Dewi
Jurnal Bakti Humaniora Vol. 1 No. 2 (2021): DESEMBER 2021
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v1i2.1260

Abstract

Keluarga yang memiliki pengelolaan dan perencanaan keuangan yang baik akan merasa lebih aman dan lebih stabil kondisi pemasukan dan pengeluarannya. Terlebih apabila keuangan dikelola oleh ibu rumah tangga. PKK RT 003 RW 005 Karangalit Salatiga merupakan kelompok rutin yang diadakan setiap bulan sekali dan peserta terdiri dari ibu-ibu warga Karang Alit Salatiga berjumlah 7 orang. Ibu-ibu PKK RT 003 RW 005 wilayah Karang Alit Salatiga rata-rata belum memiliki penghasilan sendiri dan menjadi ibu rumah tangga, hanya mengandalkan uang penghasilan dari suami. Memiliki pengetahuan manajemen keuangan bagi ibu rumah tangga perlu diketahui agar ibu-ibu posyandu dapat melakukan manajemen keuangan dengan baik. Manajemen keuangan rumah tangga harus di klasifikasikan berdasarkan prioritas penggunaan seperti dana wajib rutin bulanan hingga dana tidak wajib. Edukasi manajemen keuangan bagi anggota PKK RT 003 RW 005 Karang Alit Salatiga dapat memberikan pengetahuan dalam mengelola keuangan dan memisahkan pos-pos prioritas keuangan hingga dana darurat. Pos pengelolaan keuangan antara lain adalah kebutuhan pokok, tabungan atau investasi, kewajiban, hingga dana darurat
Trading competition: Upaya peningkatan portofolio keuangan mahasiswa Aimi, Fanny Nurul; Arismaya, Anisa Dewi
Tintamas: Jurnal Pengabdian Indonesia Emas Vol. 2 No. 1 (2025): Tintamas: Jurnal Pengabdian Indonesia Emas
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/tintamas.v2i1.1661

Abstract

Community service through investment education classes and trading competitions in the Islamic capital market class of the Islamic Business Management Study Program, FEBI UIN Salatiga, aims to enhance financial literacy and students' understanding of portfolio management. Good financial literacy is a fundamental necessity for students to make wise financial decisions and avoid risky investments. This activity is designed to provide insights into investment concepts, risk management strategies, and hands-on trading practices through competitive simulations. The methods used in this program include interactive education sessions conducted by the Indonesia Stock Exchange and Mirae Asset Securities, market analysis training, and a trading competition aimed at developing students' investment decision-making skills. The results of this program indicate an improvement in students' knowledge and understanding of investment principles, portfolio diversification strategies, and the importance of risk management in financial markets. Through this initiative, students are expected to become more aware of the importance of early investment and be able to manage their finances more effectively in the future. Moreover, this program contributes to fostering a sustainable and healthy investment ecosystem among the younger generation.
Whistleblowing intention: Gen Z as whistleblower Arismaya, Anisa Dewi
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss2.art5

Abstract

Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should know how the organization's condition is running, one of which is through whistleblowing. Whistleblowing is one of the media for disclosing unethical behavior in organizations that can be done by employees, leaders, and the community. The purpose of this study is to find out the factors that affect whistleblowing intentions with quantitative research methods. The sampling technique used was saturated sampling, namely 172 students of the Auditing course of the Faculty of Islamic Economics and Business UIN Salatiga. The data collection method uses a survey technique, namely a questionnaire. The hypothesis of this study is that personal cost has a negative effect on the intention to whistleblow, the level of seriousness of the fraud has a positive effect on the intention to whistleblow, the organization's commitment has a positive effect on the intention to whistleblow, and professionalism has a positive effect on the intention to whistleblow.
Co-Authors Aimi, Fanny Nurul Azlya, Chalida Nashwa Muhammad Anis, Muhammad Nur Isnaini Raditya Ferdianto Rani, Siti Barokah Satria Avianda Nurcahyo