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All Journal EL-MUHASABA Jurnal Keuangan dan Perbankan JURNAL ILMIAH MANAJEMEN & BISNIS The International Journal of Accounting and Business Society Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen dan Kewirausahaan (JMDK) Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Arthavidya Jurnal Ilmiah Ekonomi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Journal of Regional Economics Indonesia Indonesian Journal of Business Analytics (IJBA) Journal of Community Service Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Artificial Intelligence and Digital Business Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Innovation Business Management and Accounting Journal
Prihat Assih
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Peran Tax Avoidance sebagai Moderasi: Profitabilitas, Intensitas Modal, Ukuran Perusahaan, Solvabilitas Andhito Rahmadhan Wijaya; Edy Subiyantoro; Prihat Assih
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.16

Abstract

This study investigates the moderating role of Tax Avoidance in relation to profitability, solvency, capital intensity, and firm size. Data was processed using the statistical software SPSS. The results of the analysis indicate that the correlation between Return on Assets (ROA) and Debt Asset Ratio (DAR) exhibits a significant negative association. Firm size demonstrates a significant positive correlation with DAR, while capital intensity also shows a significant positive relationship with DAR. However, the interaction between ROA and Tax Avoidance does not exhibit statistical significance in its relationship with DAR. These findings illustrate that Tax Avoidance does not act as a moderator in the relationship between ROA and DAR. The outcomes of this study offer insights into how these elements can shape a company's financial structure and underscore the importance of considering the interactions among these variables in financial decision-making.
Village Fund Management in Indonesia: Impact on Government Performance in Madiun Lasboi, Yorim N; Sumtaky, Maxion; Assih, Prihat
Journal of Regional Economics Indonesia Vol. 5 No. 2 (2024): Agustus 2024
Publisher : University Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jrei.v5i2.13521

Abstract

This study examines the strategic impact of village fund management on the performance of village governments in Madiun Regency, Indonesia. Using a sample of 27 villages and 80 respondents, including village heads, secretaries, and financial officers, the research investigates how planning, implementation, transparency, and accountability affect governmental performance. Data were collected through documentation and questionnaires and analyzed using multiple linear regression. The results show that both planning and accountability have a positive and significant influence on village government performance, while implementation also contributes positively. However, transparency does not significantly impact performance. The findings suggest that improving planning and accountability processes is essential for enhancing the effectiveness of village governance. In contrast, transparency efforts, while important, may not directly lead to performance improvements in this context. The study highlights the need for better public access to information and more active participation in performance evaluations to further enhance village fund management and its outcomes.
Beyond Compliance: The Role of Corporate Governance, Workplace Spirituality and Job Satisfaction in Enhancing Organizational Citizenship Among East Javanese Lecturers Ria Mennita; Astuti, Widji; Assih, Prihat
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.860

Abstract

Purpose—This paper aims to investigate how good corporate governance (GCG) and workplace spirituality (WS) influence organizational citizenship behaviour (OCB) through job satisfaction (JS) among lecturers in East Java. The study explores how corporate governance practices, spiritual values and psychological aspects within the workplace contribute to voluntary behaviours beyond job descriptions. Design/methodology/approach — This paper employs a quantitative approach to examine the effects among variables and uses Structural Equation Modelling by AMOS 22 to analyze 200 East Java lecturers' responses. Data is collected through structured surveys. Findings — The results demonstrate a significant effect between good corporate governance, workplace spirituality, and job satisfaction on OCB among lecturers. The p-value result shows that the significance level of GCG is 0.011, WS is 0.007, and JS is 0.000; each p-value is smaller than 0.05, meaning all exogen variables impact OCB. This result also validated the mediation effect of job satisfaction. The result of the direct impact of GCG is 0.209., and WS is 0.256. While the total influence shows that the value of GCG is 0.487 and WS is 0-543. Based on the results of the total effect, which is greater than the direct effect, there is a mediation effect of JS. The findings indicate that lecturers who perceive their work environment as ethical and supportive of their values are likelier to engage in behaviours beneficial to the organization. Practical implications—The findings underscore the importance of organizations implementing corporate governance and workplace spirituality practices to foster job satisfaction and OCB effectively. University leaders should consider aligning GCG policies with spiritual values to create a supportive and ethical work environment. Neglecting either aspect may lead to an imbalance, reducing the likelihood of positive, citizenship-oriented behaviour among lecturers. Originality/value—This paper contributes a combination indicator of workplace spirituality and examines the limited research on governance, spirituality and organizational behaviour. It also provides insights into how an integrated approach can enhance workplace behaviours, which may be particularly valuable for organizations in regions where spiritual and ethical values play a significant role in professional life. Paper type — Quantitative Study  
The Impact of Firm Size and Leverage on Profit Quality: An Empirical Review of Family Ownership Rizal, Noviansyah; Chandrarin, Grahita; Assih, Prihat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9969

Abstract

This research aims to analyze the influence of firm size and leverage on earnings quality and the moderation of family ownership on the influence of leverage and firm size on earnings quality. The research population includes all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2022. The sampling technique uses purposive sampling, so the sample must meet the specified criteria to represent the population. Thus, the number of samples in the research was 664 companies. The data analysis method uses descriptive and Moderated Regression Analysis (MRA). The research results show that firm size positively affects earnings quality, leverage does not affect earnings quality, and family ownership proves a positive interaction between firm size and earnings quality. Family ownership positively interacts leverage with earnings quality, meaning that leverage in family-controlled companies can encourage management to carry out discretionary accruals. This research contributes positively to companies by providing information about the factors that influence earnings quality, gaining knowledge about quality earnings through the influence of firm size and leverage, and highlighting the moderating potential of family ownership in this context. The practical implications can help company stakeholders optimize earnings management policies and strategies.
Etika Bisnis Dalam Ancaman Digitalisasi Di Indonesia: Studi Literatur Hermawan, Reza Ronny; Safriliana, Retna; Setyawan, Bagus; Assih, Prihat
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1721

Abstract

Artikel ini membahas tantangan etika bisnis dalam ancaman digitalisasi di Indonesia. Dari beberapa penelitian tersebut  telah menunjukkan  hasil  bahwa  dampak positif digitalisasi adalah dapat peningkatan profit atau keuntungan. mempermudah dalam memasarkan produk dengan cepat, karena tersedianya media yang efektif dan  murah, sehingga mempermudah para pelangganya dalam mengakses informasi. Adapun dampak negatif dari digitalisasi adalah, seperti terjadinya malpraktik, skandal, penipuan, sekaligus menjadi peluang bagi perusahaan untuk melakukan banyak praktik-praktik usaha yang tidak terpuji atau tindakan yang kurang bermoral yang dilakukan hanya untuk keuntungan semata. Bahkan mereka berlomba-lomba untuk mendapatkan keuntungan tanpa memperhatikan etika dalam berbisnis. Oleh karena itu, etika bisnis menjadi solusi bagi perusahaan, karena etika bisnis dapat memberikan nilai lebih bagi para pelanggannya.
Analysis and Design of AI and AR-Based Applications with a UIUX Approach to support Inclusive Learning for students with Disabilities Swalaganata, Galandaru; Andarwati, Mardiana; Al-Islama Achyunda Putra, Firnanda; Assih, Prihat; Sudarwati, Ririn; Bramasta, Yara
Inform : Jurnal Ilmiah Bidang Teknologi Informasi dan Komunikasi Vol. 10 No. 2 (2025): In Press: July, 2025
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/inform.v10i2.9996

Abstract

The integration of Artificial Intelligence (AI) and Augmented Reality (AR) in education holds transformative potential, particularly in fostering inclusive learning environments for students with disabilities. This study investigates the integration of Artificial Intelligence and Augmented Reality to advance inclusive education. This research examines the analysis and design of AI and AR-based applications, employing a User Interface and User Experience (UI/UX) approach to cater to the diverse needs of students with physical, sensory, or cognitive impairments. By emphasizing inclusive design principles, the study aims to develop adaptive and accessible educational tools that promote engagement, deepen understanding, and improve learning outcomes. The research adopts a multidisciplinary methodology, combining insights from accessibility standards, UI/UX design frameworks, and educational technologies. Key objectives include identifying accessibility barriers, designing user-centric interfaces, and evaluating the effectiveness of AI-driven personalization and AR-enhanced interactivity in real-world learning scenarios. Preliminary findings highlight the importance of responsive and adaptive interfaces in facilitating equitable access and promoting active participation among students with disabilities. The study underscores the role of innovative technologies in bridging gaps in traditional education systems, ultimately promoting an inclusive and empowering learning experience. This research contributes to the broader discourse on leveraging technology to ensure educational equity and inclusion in the digital age.
A Systematic Review Of Business Ethics And Professional Implementation: A Literacy Study In Digital Marketing Syakur, Abd.; Safriliana, Retna; Assih, Prihat; Mujairimi, Mujairimi; Bella Ayu, Roro
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 1 (2025): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The digital era has fundamentally transformed the business landscape, with digital marketing becoming the backbone of many companies' strategies. However, this rapid development has also given rise to significant ethical complexities, demanding deep consideration of business practices and professionalism. This research presents a Systematic Literature Review (SLR) to identify, analyse, and synthesize relevant academic literature on business ethics and professional implementation in the context of digital marketing. A rigorous SLR method is applied, including comprehensive searches in leading scientific databases, screening based on clear inclusion and exclusion criteria, and thematic data extraction and synthesis. The main focus of this review includes crucial issues such as consumer data privacy, transparency in digital advertising, misleading marketing practices, corporate social responsibility (CSR) on digital platforms, and the ethical implications of using artificial intelligence (AI) in marketing. The research findings indicate a gap between technological innovation and an adequate ethical framework, highlighting the urgent need for adaptive regulations, enhanced ethical literacy among practitioners, and the development of a code of ethics specific to the digital realm. The conclusion of this SLR provides critical insights for academics, practitioners, and policymakers to navigate the ethical complexities in the era of digital marketing, promoting more responsible and sustainable practices.
The Effect of Digital Literacy on Students’ Understanding of Professional Ethics in Accounting Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Safriliana, Retna; Assih, Prihat
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19828

Abstract

This study aims to examine the effect of digital literacy on students’ understanding of professional ethics in the field of accounting. As technological advancements increasingly shape the accounting profession, the ability to use digital tools responsibly has become essential for future accountants. This research employs a quantitative approach using a survey method, with data collected from accounting students at Battuta University. The sample was selected using purposive sampling, and responses were analyzed using multiple linear regression analysis. The results indicate that digital literacy has a significant positive effect on students’ understanding of professional ethics. Students with higher levels of digital competence tend to demonstrate greater awareness of ethical standards, particularly in the context of data integrity, digital communication, and responsible use of accounting software. The findings suggest the importance of integrating digital literacy development into accounting education curricula to strengthen ethical awareness in the digital era.
ANALISIS DETERMINAN KINERJA SAHAM PASCA-IPO: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Alhifni, Ahlam; Assih, Prihat; Kumar, Abdul Malik
Arthavidya Jurnal Ilmiah Ekonomi Vol 27 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v27i2.649

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi kinerja saham pasca Initial Public Offering (IPO) di Bursa Efek Indonesia (BEI), dengan fokus pada reputasi penjamin emisi, underpricing, leverage, profitabilitas, dan proporsi saham yang ditawarkan. Sampel terdiri dari 103 perusahaan yang melakukan IPO selama periode 2016–2019. Metode yang digunakan adalah regresi linier berganda dengan pengujian asumsi klasik, mencakup uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi, guna memastikan validitas model. Hasil penelitian menunjukkan bahwa hanya variabel underpricing yang berpengaruh positif dan signifikan terhadap return saham pasca-IPO, dengan koefisien sebesar 3,157 (p < 0,05). Sementara itu, reputasi penjamin emisi, leverage, profitabilitas, dan proporsi saham yang ditawarkan tidak menunjukkan pengaruh signifikan. Temuan ini menegaskan bahwa pada pasar berkembang seperti Indonesia, sinyal harga lebih menentukan dalam membentuk persepsi investor dibandingkan indikator keuangan tradisional. Penelitian ini berkontribusi melalui kerangka empiris terintegrasi yang mencakup dimensi reputasi, struktural, dan fundamental—suatu pendekatan yang masih jarang diangkat dalam literatur IPO di negara berkembang. Kesimpulan ini memberikan implikasi penting bagi investor, emiten, dan regulator dalam merancang strategi IPO yang lebih efektif.
The Role of Green Accounting, Good Corporate Governance, and Environmental Performance Corporate Social Responsibility Taufiq, Abd Rohman; Sanusi, Anwar; Assih, Prihat
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8763

Abstract

The goal of the research is to find out how environmental performance is affected in industrial businesses listed on the IDX between 2017 and 2020 by sustainable accounting and good corporate governance. A manufacturing company with managerial ownership shares for the yearly report and continual involvement in the PROPER program makes up the study's population. Using the SPSS 22 analytic tool, the multiple line regression technique was used to 66 yearly reports as a sample and data processing procedures. The results of this research indicate that, while green accounting is voluntary and has not been fully implemented in the nation of Indonesia, it does have an impact on the nation's environmental performance. Second, environmental performance is affected by the implementation of sound corporate governance.
Co-Authors Abd. Syakur Adi Suroso Ahmad Jibrail Al-Islama Achyunda Putra, Firnanda Alhifni, Ahlam Andhito Rahmadhan Wijaya Aprilia Rachmadian Apriyanto, Gaguk Aristanto, Eko Astuti, Widji Bella Ayu, Roro Bramasta, Yara Diana Zuhroh Digitha Oktaviani Putri Edi Subiyantoro Edy Subiyantoro Etty Harya Ningsi Grahita Chandrarin GUDONO GUDONO Hastuti, Ambar Woro Hastuti, Ambar Woro Hermawan, Reza Ronny Iwan Triyuwono Kumar, Abdul Malik Kusuma, Marhaendra Langgeng Prayitno Utomo Lasboi, Yorim N Mardiana Andarwati Maukonda, Rana Maxion Sumtaky mujairimi, mujairimi Nadiah Lutfi Wakid Nenik Mey Yetty Nirsetyo Wahdi Noviansyah Rizal Parawiyati Parawiyati Retna Safriliana Ria Mennita Ririn Sudarwati sanusi, Anwar Saverius Dhuri Mbipi Setia Budi Kurniawan Setia Budi Kurniawan SETYAWAN, BAGUS Subiyantoro, Edy Sugeng Haryanto Sugeng Haryanto Sukmawati SUKMAWATI Sumtaky, Maxion Sunardi Sunardi Swalaganata, Galandaru Taufiq, Abd Rohman Utomo, Langgeng Prayitno Vinsensius Vinsensius Vinsensius Vinsensius Widji Astuti Wijaya, Andhito Rahmadhan Yanuar Bachtiar Yetty, Nenik Mey Zaenal Aripin Zainal Aripin