Articles
<![CDATA[Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia ]]>
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Wahyuni, Sri]]>;
<![CDATA[Tubastuvi, Naelati]]>;
<![CDATA[Wati, Ratna Kartika]]>;
<![CDATA[Fitriati, Azmi]]>;
<![CDATA[Rahmah, Nunung Aini]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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DOI: 10.29040/budimas.v6i3.14627
<![CDATA[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).]]>
<![CDATA[Impact Of Compensation And Work Discipline On Employee Performance With Work Motivation As Intervening Variable (Case Studies Of LAZIS Muhammadiyah) ]]>
<![CDATA[Waluyo, Sabar]]>;
<![CDATA[Amir, Amir]]>;
<![CDATA[Suyoto, Suyoto]]>;
<![CDATA[Kusbandiyah, Ani]]>
<![CDATA[ EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari ]]>
Publisher : <![CDATA[UNIVED Press ]]>
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DOI: 10.37676/ekombis.v13i1.6860
<![CDATA[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.]]>
<![CDATA[Peningkatan Literasi Keuangan Untuk Memperkuat Wirausaha Pekerja Migran Malaysia ]]>
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Wahyuni, Sri]]>;
<![CDATA[Tubastuvi, Naelati]]>;
<![CDATA[Wati, Ratna Kartika]]>;
<![CDATA[Fitriati, Azmi]]>;
<![CDATA[Rahmah, Nunung Aini]]>
<![CDATA[ BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LPPM ITB AAS Indonesia Surakarta ]]>
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<![CDATA[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).]]>
<![CDATA[Determinan Tax Avoidance dengan Moderasi Dewan Komisaris Independen ]]>
<![CDATA[Sailarizka Nukman, Rafidah]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Pandansari, Tiara]]>;
<![CDATA[Hartikasari, Annisa Ilma]]>
<![CDATA[ Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 5 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Juli 20 ]]>
Publisher : <![CDATA[Dinasti Research ]]>
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DOI: 10.38035/rrj.v6i5.1046
<![CDATA[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.]]>
<![CDATA[The Effect of Sharia Supervisory Board Characteristics and Sharia Compliance on Islamic Social Reporting Disclosure (Financial Performance as a Moderating Variable) ]]>
<![CDATA[Ulvatiani , Huti]]>;
<![CDATA[Fakhruddin, Iwan]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Amir]]>
<![CDATA[ Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2024): January 2024 ]]>
Publisher : <![CDATA[PT FORMOSA CENDEKIA GLOBAL ]]>
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DOI: 10.55927/ministal.v3i1.7437
<![CDATA[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.]]>
<![CDATA[FACTORS DETERMINING TAX AVOIDANCE IN ENERGY SECTOR COMPANIES IN INDONESIA ]]>
<![CDATA[Fadhilah, Alya Nur]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Fitriati, Azmi]]>;
<![CDATA[Pramono, Hadi]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 1 (2025): IJEBAR : Vol. 9, Issue 1, March 2025 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v9i1.16486
<![CDATA[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.]]>
<![CDATA[The Determining Taxpayer Compliance Factors from Online Game Top Up Using the Technology Acceptance Model (TAM) Approach ]]>
<![CDATA[Razaq, Zihni Hashfi]]>;
<![CDATA[Inayati, Nur Isna]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Mudjiyanti, Rina]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2024.011.02.20
<![CDATA[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.]]>
<![CDATA[Pengaruh Persepsi Manfaat dan Persepsi Risiko terhadap Niat Penggunaan Berkelanjutan QRIS yang Dimediasi oleh Kepercayaan pada Generasi Z ]]>
<![CDATA[Azzahra Mutiara Perdani, Tifani]]>;
<![CDATA[Fitriati, Azmi]]>;
<![CDATA[Kusbandiyah, Ani]]>;
<![CDATA[Nur Azizah, Siti]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v6i2.1984
<![CDATA[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.]]>
<![CDATA[Pemasaran dan Keuangan Digital untuk Tingkatkan Pendapatan Usaha Batik di Desa Srowot ]]>
<![CDATA[Winarni, Dwi]]>;
<![CDATA[Fakhruddin, Iwan]]>;
<![CDATA[Kusbandiyah, Ani]]>
<![CDATA[ SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2025): Juli : SAFARI :Jurnal Pengabdian Masyarakat Indonesia ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/safari.v5i3.2734
<![CDATA[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.]]>
<![CDATA[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) ]]>
<![CDATA[Salfa Falisah, Defina]]>;
<![CDATA[Joko Setyadi, Edi]]>;
<![CDATA[Budi Santoso, Suryo]]>;
<![CDATA[Kusbandiyah, Ani]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v6i3.2166
<![CDATA[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.]]>
