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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Proceeding Seminar LPPM UMP Tahun 2014 Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) 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) 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 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

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Practice for Completing Corporate Tax Return in Tax Payers at Cooperatives Universitas Muhammadiyah Purwokerto Ani Kusbandiyah; Iwan Fakhruddin; Rezky Pramurindra
Journal of Society, Community and Business Development Vol. 2 No. 2 (2024): Oktober
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v2i2.212

Abstract

The aim of this Community Service is to increase insight and competence in the field of taxation, especially in understanding the calculation and filling out of Corporate Tax Returns. The object of this community service activity is the prosperous employee cooperative of Muhammadiyah University, Purwokerto. There are forms of training in the form of filling in e-SPT for Corporate Taxpayers to increase tax competency for employees in the finance department who also serve in the tax department, in filling out SPT online using the e-Form application. The method or method used in this Community Service Activity is firstly using a survey method, where the team conducts a survey directly to the location for initial data collection. Apart from conducting surveys, the team also carried out observations and interviews. These observations and interviews are carried out at an early stage in order to collect data and look for problems before deciding what kind of service activities are appropriate for the target audience. Interviews were conducted with the chairman of the cooperative and employees of the finance and taxation department.
SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) Putri Elvina Clarissa Dewi; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari4
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8331

Abstract

This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.
DETERMINASI KINERJA KEUANGAN: PERAN MODERASI DEWAN KOMISARIS INDEPENDEN Eka Sulistyaningsih; Tiara Pandansari; Ani Kusbandiyah; Ira Hapsari
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ksgsx097

Abstract

Penelitian ini ditujukan guna menyelidiki pengaruh struktur modal, green intellectual capital, green accounting, ukuran perusahaan terhadap kinerja keuangan dengan dewan komisaris independen sebagai variabel moderasi. Penelitian menggunakan metode kuantitatif yang menguji hipotesis dengan populasi perusahaan teregstrasi di Bursa Efek Indonesia pada IDX ESG Leader selama 2021-2024, metode penentuan sampelnya mempergunakan teknik purposive sampling melalui aplikasi SPSS 27 yang dijadikan alat analisisnya. Hasil temuan studi mengindikasikan, green intellectual capital dan ukuran perusahaan tidak berpengaruh positif terhadap kinerja keuangan, struktur modal berpengaruh negatif, serta green accounting berpengaruh positif terhadap kinerja keuangan. Dewan komisaris independen memperkuat hubungan antara struktur modal dan green accounting terhadap kinerja keuangan, tetapi tidak memperkuat hubungan antara green intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan. Implikasi temuan ini perusahaan diharapkan menerapkan struktur modal yang seimbang guna meningkatkan stabilitas dalam pengelolaan keuangan yang dapat meningkatkan kinerja operasional perusahaan. Perusahaan perlu terus memperkuat praktik green accounting dengan lebih bijaksana untuk mendukung peningkatan kinerja keuangan. Meskipun dalam penelitian ini green intellectual capital tidak mengindikasikan pengaruh signifikan terhadap kinerja keuangan, perusahaan disarankan agar senantiasa membuat inovasi menciptakan teknologi ramah lingkungan yang dapat memberikan dampak positif di masa depan, serta perusahaan harus mempertimbangkan faktor ukuran perusahaan untuk memperkuat kinerja keuangan secara keseluruhan.
Determinan Fraud Asset Misappropriation Dalam Perspektif Teori Fraud Hexagon di Pemerintah Daerah Fathmaningrum, Erni Suryandari; Indrasari, Arum; Widyasari, Inadyuta; Kusbandiyah, Ani; Putra, Adli Zuliansyah
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.29494

Abstract

Latar Belakang: Fenomena penyalahgunaan aset merupakan kasus tertinggi kedua yang berkontribusi pada kerugian negara. Meskipun beberapa literatur telah mengeksplorasi faktor-faktor determinan tindak kecurangan dalam pandangan fraud hexagon, eksplorasi pada fenomena fraud asset missappropriation / penyalahgunaan aset pada konteks pemerintah daerah belum banyak dilakukan. Tujuan: Penelitian ini bertujuan untuk menganalisis determinan kecurangan fraud asset missappropriation dalam pandangan teori fraud hexagon pada pemerintah daerah di Daerah Istimewa Yogyakarta.Metode Penelitian: Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah sampel sebanyak 263 data. Jenis data yang digunakan adalah data primer dan mengadopsi teori fraud hexagon. Penelitian ini menurunkan delapan hipotesis yang diuji dengan menggunakan alat analisis SEM-PLS melalui aplikasi SmartPLS v.3.0. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa financial satisfaction, capability, asimetri informasi, dan efektivitas mekanisme pengendalian internal tidak berpengaruh signifikan terhadap fraud asset misappropriation. Namun demikain political skill berpengaruh positif terhadap fraud asset misappropriation, serta integritas, moralitas, dan penegakan hukum berpengaruh signifikan negatif terhadap fraud asset misappropriation.Keaslian/Kebaruan Penelitian: Penelitian ini mengembangkan literatur mengenai fraud hexagon pada konteks fraud asset missappropriation di lingkungan pemerintahan daerah.
Can Citizen Projects Make Pancasila Education Measurable? Evidence Map Based on Pancasila Student Profile Stages Eko Priyanto; Nadarajan Thambu; Ani Kusbandiyah
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol. 18 No. 1 (2026): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v18i1.8873

Abstract

This study investigates how the Project Citizen model strengthens the Pancasila Student Profile (PPP) in Pancasila Education at MTs Muhammadiyah Purwokerto, Indonesia. A qualitative case study was conducted involving a Pancasila Education teacher and MTs students engaged in a full Project Citizen cycle. Data were collected from participatory classroom observations across the stages of Project Citizen, in-depth semi-structured interviews with the teacher and selected students, and document analysis of student project artifacts (e.g., issue analyses, evidence summaries, policy drafts, presentation materials, and reflective notes). Data were analyzed through iterative thematic coding aligned with the six PPP dimensions and emergent codes, strengthened by cross-source triangulation and an explicit evidence-density rubric. PPP development was stage-specific: critical reasoning intensified during problem identification and inquiry; collaboration and creativity peaked during deliberation and policy proposal design; global diversity became salient during public presentation; and moral integrity consolidated through reflection and evaluation. Co-occurrence analysis further indicated strong linkages among critical reasoning, collaboration, and moral integrity, suggesting PPP operates as an interconnected competency configuration rather than isolated outcomes. Project Citizen operationalizes PPP through evidence-informed civic inquiry, deliberative collaboration, and structured ethical reflection within Pancasila Education.
User Behavior of Technology Towards Digital Samsat Services Use Technology Acceptance Model and Theory of Planned Behavior Rina Mudjiyanti; Arini Hidayah; Ani Kusbandiyah; Sri Wahyuni
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.052

Abstract

Digitalization of digital samsat applications such as Signal and NewSakpole, in this study the object is motor vehicle taxpayers in Banyumas Regency through the technology acceptance model and theory planned behavior approaches. This study aims to analyze the usefulness of digital applications for motor vehicle tax payments. The TAM and TPB models are frameworks for explaining the behavior of technology users towards digital samsat applications. The ease of using the digital Samsat application is expected to increase the effectiveness of the ease of tax payment transactions, compliance, and increase regional original income from the motor vehicle tax sector. This research is important to do because it has an impact on the ability to increase regional income from the PKB sector for one period or one year. The results of the study involving 108 respondents showed that the use of digital samsat applications is highly dependent on taxpayer behavior. Taxpayer behavior in this study was able to mediate the relationship between perceived usefulness and use of digital Samsat applications. This shows a change in the attitudes and behavior of taxpayers who increasingly require effectiveness and efficiency in the tax payment process. Taxpayer behavior has not been able to mediate the relationship between ease, security and quality in the use of digital Samsat applications. This can also be seen as an independent variable, taxpayer behavior does not affect the use of digital samsat applications. Perceptions of ease, security and quality of digital samsat have an influence on the use of digital PKB applications. While ease and benefits do not affect the digital samsat application.
The Effect of Capital Structure, Accounting Conservatism, and Independent Commissioners on Earnings Quality with Company Size as a Moderation Variable Andhita Saharani Azahra; Rina Mudjiyanti; Ani Kusbandiyah; Tiara Pandansari
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.059

Abstract

This research analyzed how capital structure, accounting conservatism, and independent commissioners influence earnings quality, with company size as a moderating factor. The study included 135 transportation and logistics sector companies from 2019 to 2023. The analysis method applied in this study was moderation regression analysis. The findings reveal that company size positively impacts earnings quality while accounting conservatism negatively influences earnings quality. In contrast, capital structure and independent commissioners do not affect earnings quality. Furthermore, company size enhances the impact of accounting conservatism on earnings quality, but it does not strengthen the effects of capital structure and independent commissioners on earnings quality. The findings imply that companies should carefully consider the role of accounting policies and organizational structure, particularly the moderation effect of company size, to improve the quality of reported earnings.
This Analisis Faktor-faktor yang Mempengaruhi Keputusan Pembelian iPhone: Kualitas Produk, Harga, Promosi, Citra Merek, dan Gaya Hidup, Cilacap, Purbalingga, Banyumas, iPhone Subagyo, Dimas Apryansyah; Rachmawati, Erny; Kusbandiyah, Ani; Fakhruddin, Iwan
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8650

Abstract

This study analyzes the influence of product quality, price, promotion, lifestyle, and brand image on consumers’ purchasing decisions for iPhones in the Calingmas region (Cilacap, Purbalingga, and Banyumas). A quantitative survey was conducted with 130 iPhone users selected through accidental and snowball sampling. Data were collected using a Likert-scale questionnaire and analyzed with multiple linear regression in SPSS 27. The findings reveal that product quality, price, and brand image significantly affect purchasing decisions, whereas promotion and lifestyle do not. These results highlight the dominant role of functional value and brand strength in shaping consumer decisions.
Religiusitas, Sosialisasi Pajak, Modernisasi Sistem Perpajakan dan Etika Uang: Pengaruhnya terhadap Kepatuhan Pajak UMKM Kusbandiyah, Ani; Fathmaningrum, Erni Suryandari; Winarni, Dwi; Wati, Ratna Kartika; Fakhruddin, Iwan
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 2 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i2.27814

Abstract

Latar Belakang: Kepatuhan pajak Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan aspek penting bagi perekonomian nasional mengingat kontribusi sektor ini yang signifikan. Namun, tingkat kepatuhan pajak UMKM masih tergolong rendah, terlebih di tengah kebijakan kenaikan PPN menjadi 12%. Faktor-faktor seperti religiusitas, sosialisasi perpajakan, etika uang, dan modernisasi sistem administrasi perpajakan diperkirakan memengaruhi perilaku kepatuhan tersebut.Tujuan penelitian: Penelitian ini bertujuan menganalisis pengaruh religiusitas, sosialisasi perpajakan, etika uang, dan modernisasi sistem administrasi perpajakan terhadap kepatuhan pajak UMKM di Kabupaten Banyumas pasca kenaikan PPN 12%.Metode Penelitian: Penelitian menggunakan data dari 197 responden UMKM Kabupaten Banyumas. Analisis data menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS).Hasil Penelitian: Hasil penelitian menunjukkan bahwa religiusitas, sosialisasi perpajakan, dan modernisasi sistem administrasi perpajakan berpengaruh positif terhadap kepatuhan pajak UMKM, sedangkan etika uang tidak berpengaruh. Pendekatan spiritual dan edukasi pajak meningkatkan kepatuhan pasca kenaikan PPN, sementara penerapan coretax sistem mempermudah pelaporan dan mendukung efektivitas pemenuhan kewajiban pajak. Tidak adanya pengaruh etika uang menunjukkan bahwa persepsi UMKM terhadap uang tidak menjadi faktor penentu kepatuhan pajak.Keaslian/Kebaruan Penelitian: Kebaruan penelitian ini terletak pada penggunaan variabel modernisasi sistem administrasi perpajakan yang dikaitkan dengan implementasi coretax sistem, memberikan perspektif baru mengenai peran teknologi perpajakan dalam meningkatkan kepatuhan UMKM.
The Influence of Corporate Governance, Leverage, and Institutional Ownership on Tax Avoidance With Board Gender Diversity as Moderating Variable Khadidjah Dinda Maharani; Tiara Pandansari; Ani Kusbandiyah; ​Siti Nur Azizah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
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.2025.10.2.18586

Abstract

This study investigates the influence of corporate governance, leverage, and institutional ownership on tax avoidance, with board gender diversity serving as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2024. Based on 144 observations from 18 purposively selected firms, tax avoidance was measured using the Effective Tax Rate (ETR), corporate governance, leverage, institutional ownership and gender diversity by the percentage of female directors. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) in SPSS 26. The findings indicate that corporate governance and leverage does not have a significant effect on tax avoidance, while institutional ownership and board gender diversity has significantly on tax avoidance. Board gender diversity moderates the relationship between institutional ownership and corporate governance on tax avoidance but does not moderate the effects of leverage.
Co-Authors Alifatul Akmal Al Hasyim Amany, Ashilla Nadiya Amir Amir Amir Andhita Saharani Azahra Anindita, Rizka Arba Rafika Syawal Choerunnisa Arini Hidayah, Arini Arum Indrasari, Arum Aryani, Putri Azzahra Mutiara Perdani, Tifani Bima Cinintya Pratama Budi Santoso, Suryo Damarani, Filosofia Depriska Lailatul Aroof Dwi Winarni Dwi Winarni Edi Joko i Setyad Eka Sulistyaningsih Eko Hariyanto Eko Hariyanto Eko Priyanto Erisa Nurdiani Erny Rachmawati Fadhilah, Alya Nur Fathmaningrum, Erni Suryandari Fitriati, Azmi Fitrina Hidayati Gintha Rahmadani, Enzelin Hadi Pramono Hardiyanto Wibowo Hartikasari, Annisa Ilma Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Ira Hapsari Iwan Fakhruddin Iwan Fakhrudin, Iwan Joko Setyadi, Edi Juni Wiliyanti Khadidjah Dinda Maharani Kuswara, Arif Rahman Mudjiyanti, Rina Mudjiyanti, Rina Nadarajan Thambu Naelati Tubastuvi Nasya Saefulah Norwani, Norlia Mat Nur Isna Inayati Nur Isna Inayati Nur Laeli Apriani 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 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 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 Widyasari, Inadyuta ​Siti Nur Azizah