Article Per Year (5 Year)
p-Index From 2021 - 2026
3.947
P-Index
This Author published in this journals
All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Studi Manajemen dan Bisnis EDU-KATA: Jurnal Bahasa, Sastra, dan Pembelajarannya PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Mandala Pengabdian Masyarakat Jurnal Pengabdian Masyarakat: BAKTI KITA Kreasi: Jurnal Inovasi dan Pengabdian Kepada Masyaraka Basic and Applied Accounting Research Journal Escalate : Economics and Business Journal Jurnal Pengabdian Kepada Masyarakat Multidisciplinary Indonesian Center Journal
Isnaini Anniswati Rosyida
Fakultas Ekonomi, Universitas Islam Darul ‘Ulum Lamongan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
The Influence of Managerial Decisions, Ethical Orientation, and Locus of Control on Whistleblowing Intentions in Preventing Fraud in MSMEs Fanny Evanda Fachruddin; Novi Darmayanti; Isnaini Anniswati Rosyida
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.11053

Abstract

The primary purpose of this study is to analyze the impact of managerial decisions, ethical orientation, and locus of control on whistleblowing intentions in preventing fraud in MSMEs in Bojonegoro Regency. This studi is grounded in a quantitative methodology, with data collection carried out through a structured survey. The data sources' firsthand information was gathered using a set of questionnaire items directed at the respondents to MSMEs owners and employees involved in operational activities in Bojonegoro Regency. A non-probability sampling method, specifically purposive sampling, resulted in a total of 103 participants who met the research criteria. Data processing and analysis were conducted using multiple regression analysis methods in IBM SPSS Statistics version 31. Based on the partial test results, ethical orientation and locus of control exert a positive influence on whistleblowing intentions, while managerial decisions fail to notably impact whistleblowing intentions. These findings indicate that the stronger an individual's ethical orientation and locus of control, the greater their willpower to engage in report as an effort to prevent fraud in MSMEs
Financial Distress, ESG Disclosure, and Tax Avoidance: The Moderating Role of Audit Quality in Post-Pandemic Non-Cyclical Consumer Firms Sofiyatur Rohmah; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3345

Abstract

This study aims to examine the influence of financial difficulties and Environmental, Social, and Governance (ESG) disclosures on tax avoidance practices, with audit quality as a moderating variable. This research addresses gaps in the literature, as previous studies have produced inconsistent findings regarding the role of ESG and financial difficulties in influencing tax avoidance, especially in post-pandemic defensive sectors. This study adopts a quantitative approach using secondary data. The population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. Using purposive sampling, 21 companies were selected, resulting in 105 observations over the five-year period. Data were obtained from annual financial statements and sustainability reports published on the company's website and the Indonesia Stock Exchange. Panel data regression analysis was used, with EViews 13 employed for data processing. The findings indicate that neither financial difficulties nor ESG disclosures have a significant impact on tax avoidance. Furthermore, audit quality does not moderate the relationship between financial difficulties, ESG disclosures, and tax avoidance. These results highlight that tax avoidance behavior in post-pandemic non-cyclical consumer companies tends to be stable and is not significantly influenced by company-level financial pressures or ESG practices, nor is it reinforced by external monitoring thru audit quality. The findings indicate that tax avoidance in the defensive sector is driven structurally rather than influenced by corporate-level governance mechanisms.
Keputusan Manajerial, Pengungkapan Emisi Karbon, dan Nilai Perusahaan: Peran Kualitas Audit Fitri Dwi Anggraeni; Novi Darmayanti; Isnaini Anniswati Rosyida
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3353

Abstract

 This study aims to examine the effect of managerial decisions and carbon emission disclosure on firm value, with audit quality as a moderating variable in Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study is motivated by the increasing importance of environmental issues and corporate transparency in influencing investor assessments. Using purposive sampling, this study obtained a sample of 11 firms and employed secondary data from annual reports and sustainability reports. Data were analyzed using Moderated Regression Analysis (MRA) with EViews 14. The results show that managerial decisions have a significant effect on firm value, supporting signaling theory which suggests that investment decisions act as positive signals regarding future growth prospects. In contrast, carbon emission disclosure does not significantly affect firm value, indicating that, in line with stakeholder theory, environmental information has not yet become a primary consideration for investors in emerging markets. Furthermore, audit quality strengthens the relationship between managerial decisions and firm value, consistent with agency theory, as high-quality audits enhance information credibility and reduce information asymmetry. However, audit quality does not moderate the relationship between carbon emission disclosure and firm value, suggesting that the credibility of non-financial information is still limited. Overall, these findings indicate that internal factors, particularly managerial decisions and audit quality, play a more dominant role in determining firm value than environmental disclosure.
EVALUASI IMPLEMENTASI NILAI-NILAI SYARIAH DALAM SISTEM PELAYANAN NASABAH PADA BANK SYARIAH INDONESIA KC BOJONEGORO Isnaini Anniswati Rosyida
Jurnal Pengabdian kepada Masyarakat Vol. 13 No. 1 (2026): JURNAL PENGABDIAN KEPADA MASYARAKAT 2026
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v13i1.9788

Abstract

This community service project aims to evaluate the implementation of sharia values ​​in the customer service system at Bank Syariah Indonesia Bojonegoro Branch, by positioning the service experience as a space where values ​​are not only understood but also implemented. The approach used was descriptive qualitative through observation, in-depth interviews, and documentation. The results of the community service show that sharia values ​​such as ṣidq (honesty), amanah (responsibility), tabligh (transparency), and fathanah (competence) have been attempted in service practices, particularly in polite communication and openness of information to customers. However, this implementation has not been fully consistent, especially in busy service conditions, where efficiency orientation tends to be more dominant than the appreciation of values. These findings indicate that sharia values ​​have been present as formal guidelines and have begun to shape the service identity, but have not yet fully become an ingrained culture. Therefore, strengthening the aspect of internalization of values ​​through continuous development is needed, so that sharia principles are not merely procedural, but truly become the spirit of every service to customers.
THE EFFECT OF AUDIT TECHNOLOGY LITERACY, PROFESSIONAL ETHICS, AND SELF-CONTROL ON THE AUDIT READINESS OF ACCOUNTING STUDENTS WITH AUDITOR CAREER INTEREST AS A MODERATING VARIABLE (Case Study of Accounting Students at Private Universities in Lamongan Regen Nindy Ayu Khoiriyah; Isnaini Anniswati Rosyida; Moh. Ali Wafa
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.599

Abstract

The digital transformation in audit practice has changed the competencies required of auditors in the modern era. Auditors are no longer only required to possess technical skills in the field of auditing, but also the ability to utilize audit technology, uphold professional ethics, and have good self-control in facing various professional challenges. This study aims to analyze the influence of audit technology literacy, professional ethics, and self-control on the audit readiness of accounting students with auditor career interest as a moderating variable. The study used a quantitative approach. The study population was students of the Accounting Study Program at a private university in Lamongan Regency, while the sample was determined using a purposive sampling technique according to predetermined criteria. The research data were obtained through the distribution of questionnaires using a five-point Likert scale. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. Testing included evaluation of the measurement model (outer model), the structural model (inner model), and testing the moderation effect. The results showed that audit technology literacy, professional ethics, and self-control influenced the audit readiness of accounting students. In addition, auditor career interest was proven to act as a moderating variable that strengthens the relationship between the independent variables and student audit readiness. These findings indicate that students' audit readiness is influenced not only by technical competency and behavioral aspects, but also by their motivation to pursue a career as an auditor. This research provides theoretical contributions to the development of auditing and behavioral accounting studies, and offers practical implications for universities in designing auditing courses that can enhance graduates' readiness to face the transformation of the auditing profession in the digital era.
THE EFFECT OF DIGITAL ACCOUNTING LITERACY AND ARTIFICIAL INTELLIGENCE (AI) AWARENESS ON THE EFFECTIVENESS OF USING ACCOUNTING INFORMATION SYSTEMS WITH DIGITAL COMPETENCE AS A MODERATING VARIABLE (Study on Accounting Students at Private Universities in Lam Aida Hariyanti; Isnaini Anniswati Rosyida; Webbyani Kartikasari
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.600

Abstract

This study aims to analyze the influence of digital accounting literacy and Artificial Intelligence (AI) awareness on the effectiveness of Accounting Information Systems (AIS) use with digital competence as a moderating variable, among accounting students at three private universities in Lamongan Regency (UNISDA, UNISLA, and UMLA). The study used a quantitative explanatory approach with a sample of 77 active students in semesters IV–VIII selected through purposive sampling. Data were collected through an online questionnaire with a Likert scale of 1–5 distributed via Google Form, then analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) assisted by SmartPLS version 4. The results showed that digital accounting literacy had a positive and significant effect on the effectiveness of AIS use (β = 0.299; t = 3.100; p = 0.002), AI awareness had a positive and significant effect (β = 0.445; t = 3.615; p = 0.000), and digital competence had a positive and significant effect (β = 0.347; t = 3.192; p = 0.001). As a moderating variable, digital competence significantly weakened the influence of digital accounting literacy on the effectiveness of AIS use (β = -0.260; t = 2.678; p = 0.007), but significantly strengthened the influence of AI awareness (β = 0.287; t = 2.941; p = 0.003). The research model had strong explanatory power (R² = 0.861) and high predictive relevance (Q² = 0.819). These findings indicate that accounting students' technological readiness is determined by the complex interaction between digital literacy, AI awareness, and digital competence, so that strengthening all three in a balanced manner is important for developing an accounting curriculum in the digital era.
Co-Authors Achmad Dhani Prasetyo Agus Nur Saputra Ahmad Taufiq Rifaldi Aida Hariyanti ainiyah, khurotu Ainul Masruroh Arindra Tri Hapsari Arindra Tri Hapsari Ayu Dwi Ramadhani Bilgies, Ana Fitriyatul Chakim Budi Cahyono Cipto Sudirman Daniar - Sofeny, Daniar - Dewi Kusmayasari Dita Ayu Noviyanti Dr. Novi Darmayanti, SE, MSA, Ak, CA. Dr. Novi Darmayanti, SE, MSA, Ak, CA. Edi Susilo Era Wahyu Ningrum Erwin Mei Gumelang Fanny Evanda Fachruddin Fitri Dwi Anggraeni Galuh Adi Irawan Happy Fitria A’ yuni Istifak Iyatus Sholikha Izzatur Rohmah Khatibul umam abidin M. Agus Heru Sulaksono Martha Laila Arisandra Martin Yehezkiel Sianipar Masyhadi Moh Ali Wafa Moh. Ali Wafa Mohammad Nizarul Alim Muh. Dandy Dwi P Natasya Isabel F Nindy Ayu Khoiriyah Novi Darmayanti Novi Darmayanti Novi Darmayanti Novi Darmayanti Nur Khoirotun Nasihah Nurul Laili Qomariyatul Mubarokah Regi Aprilian Rifky Ardhana Kisno Saputra Rizka Nur Lailatul Fajri Rizkya Ananda Bintarawati Yulianto Rozi, Ahmad Fathur Sepiya Triyani Shintya Permata Sari Sinta Wati Siti Shoimah Sofiyatur Rohmah Sutri Handayani Sutri Handayani handa Wahyu Ajie Setyawan Webbyani Kartikasari Webbyani Kartikasasri Yendra Erison Yerisma Welly Yulia Prastika