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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
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Determinan Tax Avoidance dengan Moderasi Dewan Komisaris Independen Sailarizka Nukman, Rafidah; Kusbandiyah, Ani; Pandansari, Tiara; Hartikasari, Annisa Ilma
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 5 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Juli 20
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i5.1046

Abstract

Tax avoidance, meminimalisir beban pajak secara legal tanpa melanggar peraturan perpajakan dan hukum berlaku serta merupakan salah satu stategi pengolaan pajak. Self assessement system yang berjalan di Indonesia membuka peluang terjadinya tax avoidance. Wajib pajak difasilitasi sistem ini untuk menaksir serta melaporkan besaran kewajiban pajak secara mandiri. Penelitian bertujuan untuk membuktikan dan mengkaji pengaruh thin capitalization, sales growth, capital intensity, dan dewan komisaris independen pada tax avoidance. Populasi yang digunakan dalam riset ialah industri batu bara tercatat di Bursa Efek Indonesia (BEI) periode 2015-2022. Dengan metode purposive sampling, diperoleh sampel sejumlah 186 data. Analisis data yang diterapkan yakni regresi data panel. Dari riset diperoleh hasil thin capitalization berdampak negatif terhadap praktik tax avoidance. Sales growth dan dewan komisaris independen tidak dapat mempengaruhi tax avoidance, sedangkan capital intensity berpengaruh positif pada tax avoidance. Dewan komisaris independen tidak bisa memoderasi pengaruh thin capitalization, sales growth, serta capital intensity pada tax avoidance.
The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable) Ulvatiani , Huti; Fakhruddin, Iwan; Kusbandiyah, Ani; Amir
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i1.7437

Abstract

The purpose of this study was to examine the effect of  characteristics of the sharia supervisory board and sharia compliance on Islamic Social Reporting reporting with financial performance as a moderating variable on sharia compliance. The type of quantitative research with the sample used in this research is Sharia Commercial Banks in 2017-2022 with a total 80 samples. This study uses three stages of data analysis to determine the most appropriate multiple linear regression model. The tests carried out consisted of the Hausman test, the Breusch and Pagan multiplier test, and the Chow test. Based on these three models, it shows that this study will use the ordinary least square model. Then the diagnostic test, namely normality test, multicollinearity, heteroscedasticity.
FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA Fadhilah, Alya Nur; Kusbandiyah, Ani; Fitriati, Azmi; Pramono, Hadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i1.16486

Abstract

This study aims to provide empirical evidence on the effect of leverage, firm size, and profitability on tax avoidance, as measured by the Effective Tax Rate (ETR). The research population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The purposive sampling method is used in the sample selection, resulting in 102 observation data points. The statistical technique used is multiple linear regression analysis with SPSS. The results show that firm size and profitability do not have an impact on tax avoidance, while leverage has a negative effect on tax avoidance. This research contributes to the government, particularly as a basis for taking preventive measures to ensure that companies do not engage in tax avoidance.
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 Persepsi Manfaat dan Persepsi Risiko terhadap Niat Penggunaan Berkelanjutan QRIS yang Dimediasi oleh Kepercayaan pada Generasi Z Azzahra Mutiara Perdani, Tifani; Fitriati, Azmi; Kusbandiyah, Ani; Nur Azizah, Siti
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1984

Abstract

Perkembangan teknologi mendorong transformasi pembayaran digital, ditandai dengan meningkatnya penggunaan QRIS di Indonesia. Keberhasilan QRIS dipengaruhi oleh manfaat, risiko, dan kepercayaan. Penelitian ini bertujuan menganalisis pengaruh persepsi manfaat dan risiko terhadap niat penggunaan berkelanjutan QRIS, serta menguji peran kepercayaan sebagai variabel mediasi. Populasi penelitian ini mencakup mahasiswa pengguna QRIS, dengan jumlah sampel yang digunakan 157 responden. Teknik penentuan sampel menggunakan convenience sampling dan dianalisis menggunakan metode SEM-PLS. Hasil penelitian menunjukkan bahwa persepsi manfaat dan kepercayaan berpengaruh positif terhadap niat penggunaan berkelanjutan. Persepsi manfaat juga berpengaruh tidak langsung melalui kepercayaan. Sebaliknya, persepsi risiko tidak berpengaruh terhadap kepercayaan maupun niat penggunaan berkelanjutan, baik secara langsung maupun tidak langsung. Temuan ini menunjukkan bahwa niat penggunaan berkelanjutan lebih didorong oleh manfaat yang dirasakan yang dapat membentuk kepercayaan pengguna.
Pemasaran dan Keuangan Digital untuk Tingkatkan Pendapatan Usaha Batik di Desa Srowot Winarni, Dwi; Fakhruddin, Iwan; Kusbandiyah, Ani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2025): Juli : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i3.2734

Abstract

Srowot Village in Banyumas Regency has a promising group of batik artisans but still faces challenges in marketing and financial record-keeping. This community service activity aims to increase income and business sustainability through training in digital marketing and digital financial recording. The methods used include training on the use of social media and e-commerce platforms, branding strategies, and financial recording using simple applications such as Google Sheets or similar tools. The activity also involved students and lecturers from various fields as facilitators and companions during implementation. The results show that members of the group have begun to understand the benefits of digital marketing; several have created business accounts and started recording transactions digitally. However, challenges remain in managing promotional content, maintaining consistent financial records, and dealing with limited devices and poor internet access. In conclusion, training and mentoring have significantly improved the group’s digital capacity, but continued strategies, accessible educational materials, and sustained assistance are needed to ensure optimal and consistent implementation over the long term.
Pengaruh Fee Audit, Ukuran KAP, Ukuran Perusahaan, Audit Report Lag Terhadap Kualitas Audit (Studi pada Perusahaan Manufaktur Sektor Industrials yang Terdaftar di BEI 2020-2024) Salfa Falisah, Defina; Joko Setyadi, Edi; Budi Santoso, Suryo; Kusbandiyah, Ani
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2166

Abstract

Penelitian ini bertujuan untuk menguji pengaruh fee audit, ukuran KAP, ukuran perusahaan, dan audit report lag terhadap kualitas audit. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan. Pada penelitian ini, kualitas audit dihitung dengan menggunakan variabel dummy dimana opini audit WTP diberi nilai 1 dan opini lainnya diberi nilai 0.  Populasi penelitian ini adalah perusahaan manufaktur sektor industrials yang terdaftar di BEI 2020-2024. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling, sehingga diperoleh total 251 data observasi dari 64 perusahaan yang memenuhi kriteria penelitian. Metode analisis yang digunakan adalah analisis regresi logistik yang diolah menggunakan alat uji SPSS versi 26. Hasil penelitian menunjukan bahwa ukuran perusahaan berpengaruh positif terhadap kualitas audit, lalu audit report lag berpengaruh negatif terhadap kualitas audit, sedangkan fee audit dan ukuran KAP tidak berpengaruh terhadap kualitas audit.
Examining The Impact of Islamic Corporate Governance, Doctoral-Level Sharia Supervisory Board, Sharia Compliance, and Board of Commissioners on Fraud Mitigation in Corporate Settings Fakhruddin, Iwan; Kusbandiyah, Ani; Winarni, Dwi; Norwani, Norlia Mat
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.12594

Abstract

ACFE Indonesia in 2025 confirmed that most of the surveyed cases occurred because internal employees exploited weak controls. Employees who committed fraud occurred at all levels, namely operational staff/employees were most involved, especially in the procurement function with 29.3 cases, operational employees with 17.4% of cases, and finance (13.6%). At the middle manager/executive level, there were around 14.3% of cases and at the top management (directors/board) with 6.5% of cases. This study aims to examine the influence of the variables of Islamic Corporate Governance, Shariah Compliance Disclosure, Board of Commissioners, Shariah Supervisory Board Education on internal fraud, using total assets as a control variable. This study uses secondary data from the annual reports of Islamic Commercial Banks accessed on the official websites of each bank. The data collection technique used a purposive sampling method with the criteria of Indonesian Islamic Commercial Banks in the period 2015-2024 and has data related to the term of office of directors, educational background of the DPS, and awards received by Islamic banks. The number of samples obtained was 72 observational data. The analytical method used in this study was panel data regression analysis processed using Stata 17 software. The results showed that Sharia Compliance Disclosure has a significant negative effect on Internal Fraud. And the variables of Islamic Corporate Governance, Board of Commissioners, and Education of the Sharia Supervisory Board do not have a significant effect on Internal Fraud
The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable Putri, Syavika Nurcahyani; Hariyanto, Eko; Kusbandiyah, Ani; Pandansari, Tiara
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.7339

Abstract

This study aims to determine the effect of capital intensity, leverage, and institutional ownership on tax avoidance with profitability as a moderating variable. The population in this study are energy sector companies listed on Bursa Efek Indonesia for the 2017-2021 period. The sampling method used was purposive sampling, so the samples taken were 188 data that matched the criteria. The data analysis method used is the multiple regression analysis absolute difference method. The result of this study indicates that capital intensity and institutional ownership positively affect tax avoidance, while leverage does not. Profitability can strengthen the effect of capital intensity and leverage on tax avoidance, but profitability cannot moderate the effect of institutional ownership on tax avoidance. This research implies that it can be especially useful for the government so that the government can take preventive measures so that the company does not do tax avoidance.
Pengaruh Struktur Modal, Likuiditas, Profitabilitas, Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Saputri, Elma Dwi; Hariyanto, Eko; Santoso, Suryo Budi; Kusbandiyah, Ani
Jurnal Ecogen Vol 7, No 2 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i2.15873

Abstract

Penelitian ini dilakukan untuk mengetahui bukti empiris apakah struktur modal, likuiditas, profitabilitas berpengaruh terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan indeks LQ-45 yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2022. Struktur modal, likuiditas dan profitabilitas bersifat independen . Variabel dalam analisis ini, variabelnya adalah nilai perusahaan. Kebijakan dividen digunakan sebagai variabel moderasi. Untuk penelitian ini menggunakan pendekatan kuantitatif, 31 perusahaan dipilih melalui metode purposive sampling. Penelitian ini menggunakan analisis uji asumsi klasik dan Moderated Regression Analysis (MRA) untuk moderasi variabel. Hasil penelitian menyatakan bahwa struktur modal berpengaruh positif terhadap nilai perusahaan, likuiditas tidak berpengaruh terhadap nilai perusahaan, profitabilitas berpengaruh negatif terhadap nilai perusahaan, kebijakan dividen mampu memoderasi struktur modal dan profitabilitas terhadap nilai perusahaan dan kebijakan dividen tidak mampu memoderasi likuiditas terhadap nilai perusahaan.
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