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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 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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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).
Impact Of Compensation And Work Discipline On Employee Performance With Work Motivation As Intervening Variable (Case Studies Of LAZIS Muhammadiyah) Waluyo, Sabar; Amir, Amir; Suyoto, Suyoto; Kusbandiyah, Ani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6860

Abstract

The study aims to study the impact of compensation, work discipline, and motivation on employee performance, with motivation as an intervening variable. The study analyzed data from 105 respondents using quantitative approaches and Partial Least Squares Structural Equation Modeling (PLS-SEM). In addition, although compensation has a significant impact on work motivation, work discipline also strongly affects work motivations. Work motivation has been shown to mediate the relationship between compensation and employee performance. These findings suggest that in addition to competitive compensation, improving employee discipline and motivation can be an effective strategy for improving performance. The results of this research can serve as a benchmark for managers to formulate more effective compensation policies and develop human resources.
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).
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.
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 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 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