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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Proceeding Seminar LPPM UMP Tahun 2014 EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak 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 Social, Humanities, and Educational Studies (SHEs): Conference Series Jurnal Riset Terapan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Reviu Akuntansi dan Bisnis Indonesia Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) 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) Innovation Business Management and Accounting Journal 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
Ani Kusbandiyah
Universitas Muhammadiyah Purwokerto
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Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
The Effect of Institutional Ownership, Free Cash Flow, and Asset Structure on Debt Policy with Profitability as a Moderation Variable (Case Study of Property & Real Estate Sector Companies Listed on the IDX for the 2019-2021 Period) Rizka Rahayu Utami; Sri Wahyuni; Hadi Pramono; Ani Kusbandiyah
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2081

Abstract

This study aims to examine the effect of institutional ownership, free cash flow, and asset structure on the debt policy of property & real estate companies listed on the IDX during the period 2019 to 2021, moderated by profitability. The sampling technique used was purposive sampling and 45 samples were obtained. The analytical method used is a multiple linear regression test with Moderating Regression Analysis (MRA). The results of the analysis show that asset structure has no impact on debt policy, while institutional ownership and free cash flow have a negative effect. The impact of institutional ownership on debt policy can be moderated by profitability. However, profitability cannot moderate the impact of free cash flow and asset structure on debt policy.
Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership Qashash Medya Supriyanto; Bima Cinintya Pratama; Eko Hariyanto; Ani Kusbandiyah
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.2180

Abstract

This research was conducted to examine the factors affecting tax avoidance, including transfer pricing, institutional ownership, and foreign ownership. This research also examines the role of institutional ownership and foreign ownership as moderating variables. The samples of this study was conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017 – 2021 period. In testing the hypothesis of this study using panel data regression analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in regression models 1 and 2. This study reveals that transfer pricing has a negative effect on tax avoidance, the smaller the receivables owned by the company the smaller the company will do tax avoidance.
The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era Risa Triwardani; Hadi Pramono; Ani Kusbandiyah; Bima Cinintya Pratama
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.22

Abstract

This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.
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.
Enhancing Accounting Systems: Unleashing User Potential through Perceived Utility and Security Mudjiyanti, Rina; Kusbandiyah, Ani; Wardani, Susilo
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.48

Abstract

The modernization of digital systems requires that every activity can be reached from various places, including financial activities. This study aims to prove whether there is an effect of perceived usefulness, perceived convenience of use, security, and system quality on the actual use of accounting information systems by mobile banking users. This study used a sample of students in Purwokerto, with the provision that a student uses more than one mobile banking, to assess the usefulness, convenience, security, and quality of the system, as well as satisfaction with using mobile banking. This activity increases when all the conveniences can be felt by mobile banking users in transactions. Respondents in this study are students who use more than one mobile banking. This is useful for assessing how satisfied students are with using mobile-banking applications. The results showed that perceived convenience and usefulness had no effect on the actual use of accounting information systems. While the variables of security and system quality have an influence on the actual use of accounting information systems.
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.
Co-Authors Alifatul Akmal Al Hasyim Amany, Ashilla Nadiya Amir Amir Amir Anindita, Rizka Arba Rafika Syawal Choerunnisa Arum Indrasari, Arum Aryani, Putri Azizah, ​Siti Nur Azzahra Mutiara Perdani, Tifani Bima Cinintya Pratama Budi Santoso, Suryo Damarani, Filosofia Depriska Lailatul Aroof Dian Wulandari 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 Hartikasari, Annisa Ilma Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Irawan Randikaparsa Iwan Fakhruddin Iwan Fakhrudin, Iwan Joko Setyadi, Edi Kuswara, Arif Rahman Ma'ruf, Andhika Sofian Maharani, Khadidjah Dinda Mudjiyanti, Rina Mudjiyanti, Rina Naelati Tubastuvi Norwani, Norlia Mat Nur Isna Inayati Nur Isna Inayati Nur Isna Inayati Nur Laeli Apriani Nurchayati, Sri 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 Ratna Kartika Wati Razaq, Zihni Hashfi Rezky Pramunindra Rezky Pramurindra 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 Sulistyani Budiningsih SURYO Budi Santoso Susilo Wardani Sutaryo Sutaryo Suyoto Suyoto Tiara Nur Aziza Tiara Pandansari Tiara Pandansari Tiara Pandansari4 Ulvatiani , Huti Wa Mareza Dwi Nugraheni Waluyo, Sabar Wardana, Defa Nanda Wida Purwidianti Widodo, Lovetania Islamika Widyasari, Inadyuta Wiliyanti, Juni Wirnani, Dwi