Article Per Year (5 Year)
p-Index From 2021 - 2026
7.216
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Akuntansi dan Pajak QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL MANAJEMEN MOTIVASI SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Enterprise and Development (JED) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Safari : Jurnal Pengabdian Masyarakat Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Ranah Research : Journal of Multidisciplinary Research and Development IIJSE Riset Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Ani Kusbandiyah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 1   2   3   4   5 
The Influence of Intellectual Capital, Shariah Compliance and Islamicity Performance Index on the Financial Performance of Islamic Commercial Banks Depriska Lailatul Aroof; Iwan Fakhruddin; Ani Kusbandiyah; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i3.2436

Abstract

This study aimed to determine the effect of intellectual capital, sharia compliance, and islamicity performance index on the performance of sharia commercial banks. Sharia compliance is proxied by the zakat performance ratio, the islamicity performance index is proxied by the profit sharing ratio and financial performance is proxied by the return on assets. This study uses a population of commercial banks in Indonesia with a sample of Islamic commercial banks registered with the OJK during the 2017–2021 period. Data processing in this study used the STATA 17 program. The results of this study indicate that the variable intellectual and sharia compliance has a positive effect on financial performance and the islamicity performance index does not affect financial performance
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Free Cash Flow, Profitabilitas dan Kepemilikan Manajerial yang Mempengaruhi Manajemen Laba (Studi Kasus pada Perusahaan Sektor Consumer Non-Cyclicals periode 2019-2021) Wa Mareza Dwi Nugraheni; Hadi Pramono; Ani Kusbandiyah; Nur Isna Inayati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1106

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, free cash flow, profitabilitas, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah semua perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2021. Sample yang digunakan berdasarkan purposive sampling dan diperoleh sampel sebanyak 27 perusahaan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan ROA berpengaruh negative terhadap manajemen laba, sedangkan asset pajak tangguhan, beban pajak tangguhan serta free cash flow tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial berpengaruh positif terhadap manajemen laba.
Optimalisasi Kesadaran Hukum Dalam Menanggulangi Petaka Ah Long Pada Buruh Migran Di PCIM Wilayah Kampung Baru Kuala Lumpur Malaysia Wati, Ratna Kartika; Wahyuni, Sri; Kusbandiyah, Ani
Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Vol. 6 No. 1 (2024): Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JLS.v6i1.p31-45

Abstract

Mitra is a member of PCIM Malaysia. According to observations and interviews with the chairman of PCIM Malaysia, you said that around 80-90% of PCIM Malaysia members are related to Ah Long. The aim of this activity is to provide solutions so that partners avoid being trapped by Ah Long, raise partners' awareness of the disaster of borrowing from Ah Long and provide skills and assistance in reporting Ah Long cases to the authorities. Activities carried out by the implementing team and partners are in the form of training and legal awareness assistance in overcoming the Ah Long disaster. This training and assistance is carried out comprehensively in accordance with the program so that this activity can provide partners with awareness of the Ah Long dangers and skills in dealing with the Ah Long dangers as well. ways to report the case to the authorities. IbM outputs are scientific articles that will be published in National Journals as mandatory outputs and Copyright as additional outputs.
The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach Razaq, Zihni Hashfi; Inayati, Nur Isna; Kusbandiyah, Ani; Mudjiyanti, Rina
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.20

Abstract

Purpose: This research aims to assess the impact of understanding the determinants of taxpayer compliance using online game top-ups using the technology acceptance model (TAM) approach. Methodology: In this study, the data were collected by distributing questionnaires to 104 respondents, namely online game players who had ever topped up. Apart from that, respondents from the public were aged 20 years and over, playing online games, and regularly topped up games. The primary data used was obtained from the questionnaire. Finding: The results concluded that the perception of taxpayer convenience and the perception of taxpayer usefulness have a positive influence on taxpayer compliance. Meanwhile, taxpayer attitudes do not affect taxpayer compliance. Implication: The government can use the research results to formulate more effective tax policies for online game top-up transactions—for example, more explicit policies regarding tax rates and how to report them.The gaming industry can increase user confidence in their services with transparency and compliance with tax regulations. This research is expected to raise awareness of online game users' tax obligations, especially in digital transactions such as game top-ups. Originality: This research specifically examines tax compliance in the context of the Hoyoverse online game top-up, a relatively new and underexplored area in the tax literature. Originality also lies in the data collection methods which may involve surveys or interviews with online game users. Empirical data obtained from involved in online game top-ups provide strong validity to the research findings.
Pengaruh Firm size, ROA, Thin capitalization Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Gintha Rahmadani, Enzelin; Kusbandiyah, Ani; Mudjiyanti, Rina; Pramurindra, Rezky
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.728

Abstract

Di Indonesia terdapat kendala dalam memaksimalkan penerimaan pajak, misalnya upaya wajib pajak untuk mengurangi pembayaran pajak melalui tindakan penghindaran pajak. Tujuan dari penelitian ini untuk mengidentifikasi hubungan antara variabel firm size, ROA, dan thin capitalization terkait dengan penghindaran pajak, dengan kepemilikan institusional sebagai variabel moderasi. Populasi yang diteliti mencakup perusahaan di sektor batu bara yang tercatat di Bursa Efek Indonesia selama rentang tahun 2018 hingga 2022, dengan total sebanyak 42 perusahaan. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel, yang menghasilkan 111 pengamatan selama periode 5 tahun. Dari penelitian ini, terlihat bahwa firm size tidak berdampak pada penghindaran pajak, ROA, thin capitalization dan kepemilikan institusional berdampak positif terhadap penghindaran pajak. Kepemilikan institusional tidak dapat memoderasi pengaruh firm size dan thin capitalization terhadap penghindaran pajak. Namun kepemilikan institusional dapat memoderasi dampak ROA terhadap penghindaran pajak.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dampak Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Consumer Non Cyclical Di Bursa Efek Indonesia Ani Kusbandiyah; Eko Priyanto; Purnadi Purnadi; Rina Mudjiyanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6470

Abstract

The purpose of this study is to examine and find empirical evidence of the influence of political connections, profitability, managerial ownership, and institutional ownership on tax avoidance and to determine differences in tax avoidance before and during the Covid-19 pandemic in Non-Cyclical Consumer companies on the Indonesia Stock Exchange for the 2018-2021 period. Based on sample selection using purposive sampling, 86 sample data were obtained. The analytical method used was multiple linear regression and Wilcoxon signed rank test. The results show that political connections have no effect on tax avoidance, ROA has a positive effect on tax avoidance, managerial ownership and institutional ownership have no effect on tax avoidance in non-cyclical consumer companies listed on the IDX. The results of the Wilcoxon signed rank test show that there are differences in tax avoidance before and during the Covid-19 pandemic. The CETR value before the Pandemic is greater than the CETR value during the Pandemic. This means that there is an increase in tax avoidance during the Pandemic because if the CETR value is getting smaller, it means that the increase in tax avoidance is increasing. Keywords: CETR, Political Connections, ROA, Managerial and Institutional Ownership
Pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Alifatul Akmal Al Hasyim; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7525

Abstract

This study aims to examine the effect of transfer pricing, foreign ownership and capital intensity on tax avoidance. The population of this study is energy sector companies in 2019-2021 which were selected by purposive sampling. The analysis technique uses multiple linear regression tests. The results showed that transfer pricing and foreign ownership have a negative effect on tax avoidance. Meanwhile, capital intensity has a positive effect on tax avoidance. Keywords: Transfer Pricing, Foreign Ownership, Capital Intensity, Tax Avoidance
Unveiling the Link Between Islamic Governance Practices and CSR Disclosure in Islamic Financial Institutions Fakhruddin, Iwan; Amany, Ashilla Nadiya; Winarni, Dwi; Kusbandiyah, Ani; Pandansari, Tiara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.81-92

Abstract

This research aims to determine the impact of Islamic Corporate Social Responsibility disclosure by considering the proportion of audit quality, number of SSB meetings, and level of implementation of Islamic Corporate Governance. The population in this research is Sharia Banking registered with the Financial Services Authority in 2018-2022. Using a purposive sampling approach, the sample includes all items required in each variable. Then, an analysis and hypothesis testing approach was carried out using panel data regression analysis using Stata 17. The results of audit quality testing obtained a significance value of 0.02, and the test of Islamic Corporate Governance was 0.736. This shows that the audit quality and Islamic Corporate Governance variables do not affect Islamic Social Reporting. However, the research results on the variables of Sharia supervisory board meetings have a significance value of 0.104 and a positive coefficient value. This shows that Sharia supervisory board meetings positively influence Islamic corporate governance. Stakeholders have basic desires and implement accountability mechanisms to ensure good monitoring, audit quality and reporting to help achieve organizational goals. However, self-introduction with the organization cannot prove commitment to better Sharia principles. This research also provides insight into indicators that need to be applied to Sharia banking and by Islamic principles in Sharia banking management.
Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia Kusbandiyah, Ani; Wahyuni, Sri; Tubastuvi, Naelati; Wati, Ratna Kartika; Fitriati, Azmi; Rahmah, Nunung Aini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.14627

Abstract

The aim of this Community Service is to increase insight and competence in the field of accounting, especially in understanding simple recording for Micro, Small and Medium Enterprises (MSMEs) in the Malaysian migrant worker environment. The level of knowledge of Financial Literacy among Micro, Small and Medium Business Actors among business actors in the migrant worker environment is generally still relatively low. One indicator that stands out is that most MSMEs owned by Malaysian migrant workers are trapped in online loans. The main problem faced by MSMEs is their low financial administration skills. The indicator can be seen from the fact that personal and business finances are still mixed up, so that it cannot be distinguished between the amount of assets owned, how much the bills are and how to prepare simple financial reports to obtain funding from the bank. As for the solution to overcome this problem, the IBM Faculty of Economics and Business Team will provide training and mentoring and introduce simple financial reporting technology using the Android application, which is an application that can be operated by MSME players offline, so that the financial administration system is more organized and biased. presented to obtain third party funding, (Banks and Investors).
Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia Kusbandiyah, Ani; Wahyuni, Sri; Tubastuvi, Naelati; Wati, Ratna Kartika; Fitriati, Azmi; Rahmah, Nunung Aini
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

The aim of this Community Service is to increase insight and competence in the field of accounting, especially in understanding simple recording for Micro, Small and Medium Enterprises (MSMEs) in the Malaysian migrant worker environment. The level of knowledge of Financial Literacy among Micro, Small and Medium Business Actors among business actors in the migrant worker environment is generally still relatively low. One indicator that stands out is that most MSMEs owned by Malaysian migrant workers are trapped in online loans. The main problem faced by MSMEs is their low financial administration skills. The indicator can be seen from the fact that personal and business finances are still mixed up, so that it cannot be distinguished between the amount of assets owned, how much the bills are and how to prepare simple financial reports to obtain funding from the bank. As for the solution to overcome this problem, the IBM Faculty of Economics and Business Team will provide training and mentoring and introduce simple financial reporting technology using the Android application, which is an application that can be operated by MSME players offline, so that the financial administration system is more organized and biased. presented to obtain third party funding, (Banks and Investors).
Co-Authors Alifatul Akmal Al Hasyim Amany, Ashilla Nadiya Amir Amir Amir Andhita Saharani Azahra Andriani, Maya Anindita, Rizka Arba Rafika Syawal Choerunnisa Arini Hidayah, Arini Arum Indrasari, Arum Aryani, Putri Azizah, ​Siti Nur Azzahra Mutiara Perdani, Tifani Bima Cinintya Pratama Budi Santoso, Suryo Damarani, Filosofia Depriska Lailatul Aroof Dwi Winarni Dwi Winarni Eka Sulistyaningsih Eko Hariyanto Eko Priyanto Erisa Nurdiani Erny Rachmawati Fadhilah, Alya Nur Fathmaningrum, Erni Suryandari Fitriati, Azmi Fitrina Hidayati Gintha Rahmadani, Enzelin Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Joko Setyadi, Edi Kuswara, Arif Rahman Ma'ruf, Andhika Sofian Maharani, Khadidjah Dinda Mudjiyanti, Rina Mudjiyanti, Rina Nadarajan Thambu Naelati Tubastuvi Norwani, Norlia Mat Nur Isna Inayati Nur Isna Inayati Nur Laeli Apriani Nurul Aisyah Pandansari, Tiara Pramurindra, Rezky Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Puspitasari, Dilla Amalia Putra, Adli Zuliansyah Putri Elvina Clarissa Dewi Putri, Syavika Nurcahyani Qashash Medya Supriyanto Rahmah, Nunung Aini Ramadani, Hikmah Amalia Randikaparsa, Irawan Ratna Kartika Wati Razaq, Zihni Hashfi Rezky Pramunindra Rifka Utami Arofah Risa Triwardani Rizka Rahayu Utami Sailarizka Nukman, Rafidah Salfa Falisah, Defina Saputri, Elma Dwi Setyadi, Edi Joko Siti Nur Azizah Siti Nur Azizah, Siti Sri Wahyuni Sri Wahyuni Subagyo, Dimas Apryansyah Sulistyani Budiningsih SURYO Budi Santoso Susilo Wardani Sutaryo Sutaryo Tiara Nur Aziza Tiara Pandansari Tiara Pandansari4 Ulvatiani , Huti Wa Mareza Dwi Nugraheni Wardana, Defa Nanda Wida Purwidianti Widodo, Lovetania Islamika Widyasari, Inadyuta Wiliyanti, Juni Wirnani, Dwi