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All Journal KEUNIS Jurnal Kajian Akuntansi Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesia Berdaya Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Disrupsi Bisnis Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi PENGABDIAN SOSIAL Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Nusa Akuntansi ABDIMAS Iqtishadia
Aris Sanulika
Universitas Pamulang
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS DENGAN BOPO SEBAGAI VARIABEL MODERATING Sanulika, Aris; Hidayati, Wahyu Nurul
Jurnal Disrupsi Bisnis Vol. 3 No. 3 (2020): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v3i3.8372

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas dengan bopo sebagai variabel moderasi pada bank syariah yang ada di Indonesia periode 2014-2018. Penelitian ini adalah kuantitatif deskriptif dengan menggunakan sampel penelitian yang dipilih dengan menggunakan metode purposive sampling. Data penelitian dianalisis menggunakan MRA berbantuan program spss. Hasil penelitian menunjukkan bahwa pembiayaan mudharabah dan musyarakah berpengaruh terhadap profitabilitas baik secara parsial maupun simultan. dan variabel bopo mampu memperkuat pengaruh pembiayaan mudharabah dan musyarakah terhadap profitabilitas.M
Edukasi Kepatuhan Bayar Pajak Kendaraan Bermotor melalui Aplikasi Sapawarga Wahyu Nurul; Aris Sanulika; Wiwit Irawati
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.46744

Abstract

Salah satu komponen penting dalam struktur pajak yang memberikan pemasukan bagi negara adalah kepatuhan pajak kendaraan bermotor. Sanksi pajak, kesadaran wajib pajak, keahlian perpajakan, dan faktor lainnya dapat berdampak pada kepatuhan pajak kendaraan bermotor. Bagi penduduk Desa Caringin Kab. Bogor, pembayaran pajak kendaraan secara online menggunakan aplikasi Sapawarga menjadi pilihan yang lebih sederhana dan efektif. Namun, sebagian besar penduduk setempat belum memanfaatkan aplikasi tersebut karena kurangnya pengetahuan dan minimnya sosialisasi. Metode pelaksanaan yang digunakan berupa seminar yang dilakukan secara tatap muka dan diskusi mengenai kepatuhan membayar pajak kendaran bermotor. Hasil dari sosialisasi ini masyarakat merasa sadar dengan adanya aplikasi Sapawarga Jabar untuk memudahkan pembayaran pajak khususnya pajak kendaraan bermotor. Kata Kunci : Edukasi, Kepatuhan, Pajak Kendaraan Bermotor, Aplikasi Sapawarga
The Intervening of Earning Management to Tax Aggressiveness in Indonesian Consumer Non-Cyclical Companies Wiwit Irawati; Aris Sanulika; Dian Widiyati; Rosita Wulandari
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9886

Abstract

The purpose of this study is to deepen understanding of how sales growth and capital intensity affect corporate tax aggressiveness through profit management practices, especially in the non-cyclical consumer sector which is stable and crucial to the economy. The results of the research can be used as a reference to improve tax supervision and encourage transparency and corporate governance in the capital market, especially in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This study uses a sample of 238 data from 34 non-cyclical consumer companies during the 2017-2023 period. The data analysis process was carried out using the EViews application through a quantitative approach and the type of intervening research. The results of the study show that there is a positive influence of sales growth and capital intensity on tax aggressiveness. Meanwhile, tax aggressiveness is positively influenced by capital intensity and negatively influenced by sales growth. Another result is evidence that profit management does not affect tax aggressiveness, nor does it mediate the relationship between sales growth and capital intensity partially to tax aggressiveness.
Mengurai Audit Report Lag: Apakah Financial Distress Mengubah Peran Komite Audit, Audit tenure, dan Reputasi Auditor? Aris Sanulika; Wahyu Nurul Hidayati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8249

Abstract

This study aims to examine the effects of the audit committee, audit tenure, and auditor reputation on Audit Report Lag, as well as to investigate the moderating role of financial distress in property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using secondary data obtained from the companies' annual reports and financial statements. The research sample was selected through a purposive sampling technique, resulting in 58 companies with a total of 290 firm-year observations. Data were analyzed using panel data regression with the Fixed Effect Model (FEM) and Moderated Regression Analysis (MRA). The findings reveal that audit tenure has a negative effect on Audit Report Lag, whereas financial distress has a positive effect on Audit Report Lag. In contrast, the audit committee and auditor reputation do not have a significant effect on Audit Report Lag. Furthermore, the moderating analysis indicates that financial distress does not moderate the relationships between the audit committee, audit tenure, and auditor reputation and Audit Report Lag. These findings suggest that the experience accumulated through longer audit tenure contributes to greater audit efficiency, thereby reducing the time required to complete the audit process. Conversely, companies experiencing financial distress tend to require a longer audit completion period. Therefore, maintaining financial stability and enhancing the effectiveness of the audit process are essential for ensuring the timely issuance of audited financial statements.
Peran Pelaporan Keberlanjutan dan Keberagaman Gender dalam Meningkatkan Kinerja Keuangan pada Sektor Perbankan Aris Sanulika
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1383

Abstract

The increasing emphasis on sustainability, inclusive governance, and financial performance has intensified the need for empirical evidence in the banking sector, particularly in emerging economies such as Indonesia. Banks are no longer evaluated solely on financial outcomes but also on their commitment to transparency, social responsibility, and effective governance structures. This study aims to examine the relationship between sustainability reporting, gender diversity, intermediation efficiency, capital adequacy, firm age, and financial performance in Indonesian conventional banks. The research adopts a quantitative approach with an associative research design. The population comprises all banking companies operating in Indonesia, while the sample is selected using purposive sampling based on predetermined criteria, resulting in twenty-eight conventional banks observed over the period from two thousand eighteen to two thousand twenty-four. Panel data regression is employed as the analytical method, supported by panel model selection tests, classical assumption tests, and hypothesis testing. Data processing is conducted using EViews software. The findings indicate that sustainability reporting, gender diversity, and intermediation efficiency play a significant role in enhancing bank profitability. Sustainability reporting functions as a strategic mechanism to strengthen stakeholder trust, improve transparency, and reinforce corporate legitimacy. Gender diversity contributes to better decision-making quality and more effective corporate governance. In contrast, capital adequacy and firm age show relatively limited influence. Overall, the study highlights the strategic importance of inclusive governance and sustainable practices in improving the financial performance of the Indonesian banking sector.
PENGARUH FINANCIAL STABILITY, FINANCIAL TARGET , NATURE OF INDUSTRY TERHADAP KECURANGAN LAPORAN KEUANGAN Miftahul Falah; Aris Sanulika
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11612

Abstract

. This study aims to examine and obtain empirical evidence on the effect of financial stability, financial target, and nature of industry on fraudulent financial reporting in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This research employs a quantitative approach using secondary data obtained from the Indonesia Stock Exchange (IDX) and the official websites of the respective companies. The analytical technique used in this study is panel data regression, processed using EViews version 10 software. The research sample consists of healthcare sector companies selected through purposive sampling, resulting in 100 observations from 20 companies over a five-year period (2020–2024). The results of this study indicate that, partially, financial stability and financial target have no effect on fraudulent financial reporting, while nature of industry partially has a effect on fraudulent financial reporting. Keywords: Fraudulent Financial Reporting, Financial Stability, Financial Target, Nature of Industry
Deteksi Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dengan Fraud Hexagon Putra Agustian; Aris sanulika
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 04 (2026): AGUSTUS - SEPTEMBER 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian in bertujuan untuk menguji secara empiris mengenai pengaruh Tekanan, Kesempatan, Rasionalisasi, Kapabilitas, Arogansi, dan Kolusi terhadap Kecurangan Laporan Keuangan. Jenis pada penelitian ini adalah kuantitatif. Dengan menggunakan metode purposive sampling, data yang digunakan adalah data sekunder dengan media berupa laporan keuangan perusahaan Kesehatan yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Sampel penelitian terdiri dari 15 perusahaan yang telah lulus kriteria sampel, diperoleh data sejumlah 75 data penelitian dengan pengamatan selama 5 (lima) tahun. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, analisis pemilihan model regresi data panel, dan uji hipotesis dengan menggunakan Eviews 12 dalam pengolahan data. Hasil penelitian ini menunjukkan bahwa fraud hexagon yang diproksikan variabel Tekanan berpengaruh terhadap Kecurangan Laporan Keuangan. Sedangkan, variabel Kesempatan, Rasionalisasi, Kapabilitas, Arogansi dan Kolusi tidak berpengaruh terhadap Kecurangan Laporan Keuangan
Co-Authors Adhitya Putri Pratiwi Ambarwati Dian Nur Aprida Dian Widiyati Dila Angraini Halimah, Imar Hari Stiawan Hidayati, Wahyu Nurul Holiawati Irawati Sianturi Jauharah, Dhiyah Jelanti, Desi Julian Maradina Khuluqi, Khusnul Khusnul Khuluqi Lia Agustina Lubis, Siti Abina Meta Nursita Miftahul Falah Nabila Alfi Sylvatica Napisah Napisah Napisah, Napisah Nursita, Meta Putra Agustian Riantini, Kirana Rosita Wulandari Ruhiyat, Endang SATRIYAS ILYAS Stiawan, Hari Suciati Muanifah Tofiq, Tri Agung Tri Agung Tofiq Wahyu Nurul Wahyu Nurul Hidayati Wahyu Nurul Hidayati Wiwit Irawati Wiwit Irawati Wulandari, Liana Novi