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All Journal Jurnal Dimensi Journal of Accounting Science Gorontalo Accounting Journal JASF (Journal of Accounting and Strategic Finance) Nusantara Science and Technology Proceedings Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) IIJSE VISA: Journal of Vision and Ideas Indonesian Journal of Sustainability Policy and Technology
Kirana, Nanda Wahyu Indah
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The Effect of Green Accounting Implementation on Islamic University Social Responsibility: Peranan Green Accounting Terhadap Implementasi Islamic University Social Responsibility Haryati, Tantina; Kirana, Nanda Wahyu Indah; Wilasittha, Acynthia Ayu; Putri, Sofie Yunida
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1654

Abstract

Currently, various environmental issues are completely unavoidable, and even the implementation has begun to be applied in multiple sectors, including the world of education. This study aims to determine the implementation of IUSR-based Green Accounting at the Islamic University in Surabaya by using Sharia Enterprise Theory as the theoretical basis. The total population of this study is 1,311 students, consisting of 556 State Islamic University of Sunan Ampel Surabaya (UINSA) students, 530 Muhammadiyah University of Surabaya students, and 225 Nahdlatul Ulama University Surabaya (UNUSA) students. They were chosen using simple random sampling with a total sample according to the calculation of the Slovin formula. The hypothesis in this study is that Green Accounting, as measured by the indicators of Environmental Concern, Environmental Involvement, Environmental Reporting, and Environmental Audit have a significant effect on Islamic University Social Responsibility. The research variables were measured by indicators Al-Adl, Al-Ihsan, Maslaha, and Tafwid. The hypotheses were analyzed and tested using Partial Least Square (PLS) with SmartPLS 3.0 software, the results of which show that Green Accounting has a significant effect on Islamic University Social Responsibility. The implementation of green accounting in Islamic universities social responsibility should be implemented in every activity and activity that supports measurable environmental preservation through environmental performance at the university, which is measured by activities that support green accounting by participating in a green campus program so that the university's image becomes good in the eyes of society.
Turnover Intention of Generation Z in Banking Industries: A Literature Review Kirana, Nanda Wahyu Indah; Sunani, Avi; Wanti, Ulfa Puspa; Lukitasari, Ika Chandra
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.2024.4171

Abstract

Turnover Intention is closely related to the subjective prospect of an employee of a company to move and leave his job in search of another opportunity in a different place. The high assumption of workers in shifting jobs is influenced by the high expectations of gaining an advantage over other companies. Generation Z or the Society born above 1998 has a basic character that wants to explore something new and uncomfortable when working under pressure. Generation Z will be a potential and valuable talent for “Golden Indonesia”, and will be a lot of economic reinforcement in it. The sector that will strengthen the economy is banking. This research will discuss comprehensively the generation that will occupy the peak of the economy in “Golden Indonesia” with the literature review approach previously studied. This research was conducted to study and prevent a large number of Z generations in the banking environment from having a tendency to turnover intention. This study reveals that turnover intention is influenced by some factors, such as work environment, job competency, and job satisfaction. Thus, in order to prevent the level of turnover intention, the company should consider those factors. Satisfaction with good workplace support will greatly affect the generation that is unstable to survive the plethora of strong lifestyle competition tendencies that color Generation Z in world progress, in economics.
The Relationship between Manufacturing Company Values and Corporate Social Responsibility Mandasari, Virginia; Kirana, Nanda Wahyu Indah
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.2024.4174

Abstract

Corporate social responsibility (CSR) has recently drawn more interest from academic economists and managers working in the real world. The implementation of corporate social responsibility allows you to report economic, social, and environmental activities to stakeholders, which can raise the value of your organization. This can build trust and foster positive relationships with stakeholders, easing their concerns about the future. Investors and customers in the market tend to place more focus on and attention to corporate social responsibility (CSR) conduct in organizations, and many of these companies pay attention to consumer welfare, environmental concerns, and environmentally friendly production (Fukuda & Ouchida, 2020). In addition to increasing sales and consumer loyalty, better quality and productivity, increased ability to retain employees, and increased access to capital markets, corporate social responsibility can enhance brand image and reputation. These effects can all increase company value.
Going Concern Audit Opinion: Does it Depend on Disclosure and Previous Years’ Audit Opinion? Kirana, Nanda Wahyu Indah; Simanjuntak , Joshua Christian
Indonesian Journal of Sustainability Policy and Technology Vol. 2 No. 1 (2024): Indonesian Journal of Sustainability Policy and Technology - May 2024
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v2i1.195

Abstract

A going Concern Audit Opinion is an opinion given by an independent auditor to the auditee. This opinion contains the auditor's assessment regarding the company's sustainability. This opinion is one factor that becomes a consideration for management, creditors, investors, and other stakeholders in making decisions. The population in this study were all companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. The sample selection technique used purposive sampling, and 25 companies were obtained, so 50 samples were processed. Hypothesis testing uses multivariate analysis, namely logistic regression, with E-Views 10 software. This research aims to determine the effect of disclosure and the previous year's opinion on going concern audit opinion with opinion shopping as a moderating variable. This research found that disclosure did not affect the acceptance of going-concern audit opinions. Still, the previous year's opinion positively affected the acceptance of going-concern audit opinions. These results indicate that investors have to be careful in reading the audit opinion of the previous year regarding the company's going concern.
Analisa perhitungan dan pemotongan PPh pasal 21 terhadap peraturan pemerintahan NO. 58 Tahun 2023 Putri, Nessa Pavetria; Kirana, Nanda Wahyu Indah
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 2 (2024): July 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i2.13663

Abstract

Taxes are mandatory monetary payments due to the government from all citizens; these funds serve both the public and the government. When businesses and people get money, they are subject to a tax called income tax. PPh Article 21 imposes a tax on any remuneration received by domestic individual taxpayers in relation to their employment, whether in the form of salary, wages, honorarium, allowances, or any other name or form. Article 21 of Government Regulation Number 58, which deals with Tax Rate Cuts, and its derivative laws, especially Minister of Finance Regulation Number 168 of 2023, lay forth the notion of relaxation with respect to income related to work, services, and activities of individual taxpayers. Our study's overarching goal is to ascertain whether or not PT. ABC's income tax filings, calculations, and applications comply with the requirements of Taxation Law no. 58 of 2023. The data analysis technique used is the descriptive analysis approach, which is a means of talking about issues that gives details about a scenario or data and how to apply that description to form conclusions about how to solve current problems. Article 21 of Law No. 58 of 2023 and the processes outlined in the Indonesian Tax Regulations are followed when determining how to calculate, withhold, and submit income tax. In accordance with the company's monthly arrangement, each employee receives their compensation straight at the start of each month.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN ORGANISASI NIRLABA FINANCIAL STATEMENT ANALYSIS TO EVALUATE FINANCIAL PERFORMANCE OF NON-PROFIT ORGANISATIONS Kurniawan, Muchamad Rizqy; Kirana, Nanda Wahyu Indah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.503

Abstract

The mosque is a house of worship for Muslims to do prayer. The majority of the Mosque's funds come from community donations. The use of these funds requires a financial report as evidence of responsibility. Analysis is needed to explain the performance of the mosque management using financial statements. This study was conducted to determine the good or bad performance of the mosque from the results of the analysis of financial statements. The aspects evaluated of the mosque's performance are fiscal performance, public support, and fundraising efficiency. The method used for this research is a qualitative method with data collection performed by observation and interviews to mosque management. The object of study used is the mosque's financial statements for the years 2022 and 2023. The results of the analysis show that the financial performance in the year 2022 and 2023 is quite good. Some of the ratios studied in 2022 were obtained better than in 2023. The results of this study indicate that the mosque management must make improvements in order to be more efficient in obtaining revenues from other sectors
Corporate Social Responsibility, Audit Committee, and Public Accounting Firm: Implications for Tax Aggressiveness in Financial Distress Situations Agustini, Aulia; Kirana, Nanda Wahyu Indah
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.v7i3.6098

Abstract

Taxes is a very influential sector supporting state revenue because most of the state revenue comes from tax revenue. Sources of tax in Indonesia come from individual taxpayers and corporate taxpayers. In its implementation, there are differences of interest between taxpayers and the government. Differences of interest cause taxpayers to tend to reduce the amount of tax payments, both legally and illegally. This study’s focus is to analyze whether Corporate Social Responsibility, Audit Committees, and Public Accounting Firms influence Tax Aggressiveness in Financial Distress conditions. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. This study uses a quantitative method with sampling using the purposive sampling method with a sample size of 53 companies with 6 years of observation. The data used in this study are secondary data taken from the company’s annual financial report. The analysis tool in this study uses Partial Least Squares (PLS). The results of this indicate that: Corporate Social Responsibility affects Tax Aggressiveness, The Audit Committee does not have an effect on Tax Aggressiveness, Public Accounting Firm does not affect Tax Aggressiveness, Financial Distress does not affect Tax Aggressiveness, Corporate Social Responsibility does not have an effect on Financial Distress, the Audit Committee does not affect Financial Distress, and Public Accounting Firm does not have an effect on Financial Distress.
TURNOVER INTENTION IN BANK EMPLOYEES: THE MEDIATING ROLE OF JOB SATISFACTION Kirana, Nanda Wahyu Indah; Sunani, Avi; Widodo, Ulfa Puspa Wanti; Lukitasari, Ika Chandra; Permatasari, Lintang Putri
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5751

Abstract

The current study dealt with the work environment, job competence, and job satisfaction effect as potential determinants of the turnover intention of banking employees in Indonesia. Using the structural equation model, data were collected and analyzed from a final sample of 253 bank employees of Indonesian banking. The results show that the work environment in the baking industry and job competency play a critical role in preventing turnover intention. Moreover, job satisfaction plays an influential role in mediating the work environment in preventing turnover. Thus, stakeholders of the banking industries can improve the work environment and the level of employee competence to minimize the level of turnover intention. The implications of these findings are of practical significance for policymakers in the banking industry, as they provide insights on how to effectively reduce employee turnover rates inside their organizations.
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.
Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Interventions Susilowati, Endah; Fadilah, Aidha Kurnia Wardhani; Putri, Sofie Yunida; Andayani, Sari; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.450

Abstract

This study aims to analyze whether there is an effect between Profitability, Leverage, and tax avoidance toward firm value, either directly or indirectly. This research uses quantitative methods with partial least square analysis techniques. The data was obtained through the official website of the Indonesia Stock Exchange. This study found that 58 manufacturing companies were listed on the Indonesia Stock Exchange from 2016–to 2018. The results indicate that profitability and leverage do not affect tax avoidance and profitability. Leverage affects firm value, and tax avoidance does not mediate the effect of Profitability and Leverage toward firm value. Tax avoidance does not mediate the impact of leverage on firm value because the higher the leverage, the greater the funds provided by the creditor, and this makes investors careful about investing in companies with a high leverage ratio. This study implies that maximizing firm value does not necessarily require the company to engage in tax avoidance schemes since increasing profit will signal to the investor that the company has been managed effectively and ultimately maximizes firm value.
Co-Authors Acynthia Ayu Wilasittha Agustini, Aulia Anik Yuliati Dian Puspitasari Eka Yudhyani, Eka Endah Susilowati Fadilah, Aidha Kurnia Wardhani Faizal Reza Haryati, Tantina Kurniawan, Muchamad Rizqy Lukitasari, Ika Chandra Mandasari, Virginia Permatasari, Lintang Putri Putri, Nessa Pavetria Sari Andayani Serafina, Ligia Simanjuntak , Joshua Christian Sitorus, Astrid Napita Sofie Yunida Putri Sunani, Avi Tuti, Yeny Widya Umi Kulsum Wanti, Ulfa Puspa Widodo, Ulfa Puspa Wanti