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All Journal Indonesian Journal of Geography Jurnal Agroekoteknologi Agrin : Jurnal Penelitian Pertanian Jurnal Analisa Akuntansi dan Perpajakan Business and Finance Journal Accounting and Management Journal Community Development Journal BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ilmiah Raflesia Akuntansi GREENOMIKA Sustainable : Jurnal Akuntansi Journal Of World Science Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah Equity
Heni Agustina
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Teknologi Digital, Universitas Nahdlatul Ulama Surabaya
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Management Compensation's Impact on Tax Avoidance in Indonesia With Moderation of Management Arifianti, Novalina; Heni Agustina
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 1 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2016

Abstract

This study aims to determine the significance of management compensation on tax avoidance and the interaction between management compensation and management stock ownership on tax avoidance in the consumption industry 2020-2023. The method used is Multiple Regression Analysis (MRA) with moderation of management ownership. The results show that management compensation is significant in relation to tax avoidance. Meanwhile, the interaction between management compensation and management ownership is not significant in relation to tax avoidance. Percentage of management ownership is not large enough to change their decisions regarding tax strategies. So that companies do not have to add management shares in the compensation package to motivate management to take tax avoidance actions.
ANALISIS TEKNOLOGI INFORMASI MOBILE BANKING DAN PERSEPSI RISIKO TRANSAKSI TERHADAP KEPUASAN NASABAH (Studi Kasus Bank Mandiri Syariah Cabang Jemur Handayani Surabaya) Soelistya, Djoko; Agustina, Heni Agustina
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.77

Abstract

In this era of technology now a very important role in the banking business the role of technology is absolute, where in the banking system of information technology is needed to support the progress of the banking system. The purpose of this research is to know about the effect of Information Technology of banking car and Risk Transaction Perception on Banking Customer Satisfaction, because many people only think about the interest in the use of banking facilities but not many banks know the feeling of satisfaction that exist within the customer over the facility. This research is quantitative research with explanative research type by doing observation because it explains the relation between variables through hypothesis testing without giving treatment with sample taken from a population using questionnaire as primary data gathering tool, and generally is unit of individual analysis. The population taken as many as 155 respondents, taken from the respondent employees UNUSA Yayasan RSI Surabaya. The results of this study found that a significant value variable Perception of Technology (X1) 0,000
DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Khusnah, Hidayatul; Agustina, Heni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i2.1403

Abstract

The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.
Tekanan Ketaatan Budgetary Slack (Perspektif Budaya Organisasi sebagai Variabel Moderasi) Majidi, Lalu M. Syahril; Agustina, Heni; Elfita, Rizki Amalia; Muttaqiin, Ninnasi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2205

Abstract

Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran. Pentingnya suatu pengelolaan anggaran ini membuat banyak manajemen melakukan budgetary slack. Faktor yang dapat mempengaruhi adanya slack salah satunya adalah tekanan ketaatan pada suatu perusahaan. Bedasarkan hal tersebut peneliti ingin mengetahui seberapa besar pengaruh tekanan ketaatan terhadap budgetary slack yang dimoderasi oleh budaya organisasi. Penelitian ini bersifat kuantitatif deskriptif dengan populasi seluruh mahasiswa yang telah mengampu mata kuliah etika profesi dan bisnis. Jumlah sampel ditemukan sebanyak 110 mahasiswa. Berdasarkan hasil pengolahan data dan hasil analisisis menunjukkan bahwasannya variabel tekanan ketaatan memiliki pengaruh signifikan terhadap budgetary slack dan variabel budaya organisasi memoderasi hubungan tekanan ketaatan terhadap budgetary slack.
Pengaruh Self-Assessment, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pribadi Urfatul Rustaprilana; Agustina, Heni; Khusnah, Hidayatul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2449

Abstract

This study aims to examine the effect of self-assessment, taxpayer awareness, and tax sanctions on taxpayer compliance. The data used in this study using primary data. Primary data obtained through questionnaires distributed to taxpayers in the West Sidoarjo region. This study uses a data collection technique which uses the slovin formula with a sample of 100 taxpayers having a TIN. The type in this research is quantitative. The population in this study is an individual taxpayer in West Sidoarjo. The analysis used is multiple linear analysis and uses the SPSS 25 program. The results of the study indicate that the self-assessment variable, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance in paying personal taxes. However, partially the self-assessment variable has a significant positive effect on taxpayer compliance. Meanwhile, the taxpayer awareness variable has no significant effect on taxpayer compliance. And the variable of tax sanctions has a significant positive effect on taxpayer compliance.
Literature Review: The Effect of Wages on Performance of Shopping Center Employees in Surabaya Moh. Maruf; Putra, Riyan Sisiawan; Nurcahya Setiani Rahayu; Heni Agustina; Hidayatul Khusnah
GREENOMIKA Vol. 5 No. 2 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2023.05.2.2

Abstract

Human resources hold an important position in a company, because the human factor is the most important driver in every activity within the company, because employees carry out company activities from planning, implementing, to controlling every activity and activities of the Company. This research aims to determine the effect of wages on the performance of shopping center employees in Surabaya. The research carried out was a Literature Review Using the Systematic Literature Review Method. Final findings include variables that have been researched extensively, namely the influence of wages on performance among shopping center employees in Surabaya. The research results show that the Wage Variable has a significant influence on the dependent variable, namely Employee Performance. It is hoped that the findings of this research can help Shopping Centers in Surabaya to pay more attention to and improve employees who show good work results at the Company, so that they can become role models for other employees, that providing decent wages from leaders can improve employee performance.
Stock Price and Profitability: an Impact Analysis in the Consumer Products Industry in Indonesia Agustina, Heni; Lestari, Fitria; Putra, Riyan Sisiawan
GREENOMIKA Vol. 6 No. 1 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.1.2

Abstract

This study aims to determine the effect of profitability (ROA, ROE, ROS, and NPM) on stock prices. The population in this study are consumer goods industry sector companies listed on the Indonesia Stock Exchange. The retrieval method uses the Purposive Sampling method. Samples were collected from 8 consumer goods industry sector companies listed on the Indonesia Stock Exchange during the period 2019 - 2022. The research used is associative research with a quantitative approach. Data analysis techniques use descriptive statistics, classic assumption tests. While hypothesis testing uses multiple linear regression analysis. The results of this study indicate that partially profitability (ROA, ROE, ROS, and NPM) has a positive and significant effect on the company value of consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2019-2020.
The Effect of Profitability, Leverage, Fixed Asset Intensity, Company Size, and Company Age Partially on Tax Avoindance Nur Inda Wulandari; Heni Agustina; Djoko Soelistya
GREENOMIKA Vol. 6 No. 1 (2024): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2024.06.1.8

Abstract

This study aims to analyze the effect of profitability, leverage, fixed asset intensity, company size, and company age partially on tax avoidance. This research is a type of quantitative research. The research population is food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample of this study was 33 companies selected by purposive sampling method. While the data analysis method used is multiple linear regression analysis with normality test steps, multicollinearity test, heteroscedasticity test, autocorrelation test, linear regression test, and hypothesis testing. Based on this research, the following results were obtained: 1) profitability has a positive and significant effect on tax avoidance. 2) leverage has no effect on tax avoidance. 3) fixed asset intensity has no effect on tax avoidance. 4) company size has a positive and significant effect on tax avoidance. 5) company age has a negative and significant effect on tax avoidance.
Peningkatan Literasi Akuntansi Dan Keuangan Remaja: Mempersiapkan Generasi Cerdas Finansial Di Era Digital [Improving Accounting and Financial Literacy among Adolescents: Preparing a Financially Smart Generation in the Digital Era] Elfita, Rizki Amalia; Agustina, Heni; Wulan, Tri Deviasari; Ghofirin, Mohamad
Indonesia Berdaya Vol 7, No 1 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261313

Abstract

Absdtract. The development of digital financial services or financial technology (fintech) has had a significant impact on the financial behavior of young people. Senior high school students are increasingly exposed to application-based financial services, yet their level of financial literacy remains low. Data from the 2025 National Survey on Financial Literacy and Inclusion (SNLIK) by the Financial Services Authority (OJK) shows that Indonesia’s financial literacy index stands at 66.46%, while the financial inclusion index reaches 80.51%. Among the 15–17 age group, the literacy level is only 51.86%, indicating a wide gap between the utilization of financial services and the understanding of inherent risks. This community service program was carried out at SMAN 1 Bangsal, Mojokerto, with the aim of improving financial literacy and introducing fintech safely to students. The implementation method included needs analysis, interactive workshops, digital financial application simulations, and evaluations through pre-tests and post-tests. The results showed a significant increase in students’ understanding average financial literacy scores improved by 70–100% across various indicators. Students demonstrated wiser attitudes in managing pocket money, recording expenses, and understanding the risks of illegal online loans. This program reinforces previous literature stating that the integration of financial literacy with digital literacy can foster healthy financial behavior. Abstrak. Perkembangan layanan keuangan digital atau financial technology (fintech) membawa dampak signifikan terhadap perilaku finansial generasi muda. Siswa sekolah menengah atas (SMA) semakin terpapar layanan keuangan berbasis aplikasi, namun tingkat literasi keuangan mereka masih rendah. Data Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) OJK 2025 menunjukkan bahwa indeks literasi keuangan masyarakat Indonesia sebesar 66,46%, sementara indeks inklusi keuangan mencapai 80,51%. Pada kelompok usia 15–17 tahun, tingkat literasi hanya 51,86%, menandakan adanya kesenjangan yang lebar antara pemanfaatan layanan keuangan dengan pemahaman risiko yang melekat. Program pengabdian masyarakat ini dilaksanakan di SMAN 1 Bangsal, Mojokerto, dengan tujuan meningkatkan literasi keuangan dan mengenalkan fintech secara aman kepada siswa. Metode pelaksanaan meliputi analisis kebutuhan, workshop interaktif, simulasi aplikasi keuangan digital, serta evaluasi dengan pre-test dan post-test. Hasil menunjukkan peningkatan signifikan pemahaman siswa: nilai rata-rata literasi keuangan meningkat 70–100% pada berbagai indikator. Siswa menunjukkan sikap lebih bijak dalam mengelola uang saku, mencatat pengeluaran, serta memahami risiko pinjaman online ilegal. Program ini memperkuat literatur terdahulu yang menyebutkan bahwa integrasi literasi keuangan dengan literasi digital mampu menciptakan perilaku finansial sehat.
Edukasi Kewajiban Perpajakan dan Pemanfaatan Sistem Informasi Perpajakan untuk Meningkatkan Generasi Sadar Pajak [Tax Obligation Education and the Utilization of Tax Information Systems to Develop a Tax-Conscious Generation] Arifianti, Novalina; Agustina, Heni; Latifah, Zanuba Ziyadatul
Indonesia Berdaya Vol 7, No 1 (2026)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.20261371

Abstract

State revenue from taxes has not yet reached its full potential due to non-compliance among taxpayers. Taxpayer compliance can be influenced by the low level of public understanding regarding tax obligations and tax information systems. To create a tax-conscious generation, tax counseling activities are necessary. The purpose of this Community Service Program (PKM) is to improve the understanding of students at SMAN 1 Bangsal regarding tax obligations and tax information systems in order to increase their awareness of their tax responsibilities. The PKM activities were carried out using a counseling method for 11th-grade students of SMAN 1 Bangsal by the PKM team from the Accounting Study Program of UNUSA. The implementation method consisted of three stages: preparation, implementation, and evaluation. The results after the counseling show an increase in students’ knowledge about taxation. The conclusion of this PKM activity is that tax socialization can enhance the understanding of SMAN 1 Bangsal students about tax obligations and tax information systems, thereby helping to create a tax-conscious generation. Abstrak. Penerimaan negara berasal dari pajak belum maksimal akibat wajib pajak yang tidak patuh. Kepatuhan  wajib  pajak dapat disebabkan oleh tingkat pemahaman masyarakat tentang kewajiban perpajakan dan system informasi perpajakan rendah. Untuk menciptakan generasi sadar pajak perlu diadakan penyuluhan. Tujuan PKM adalah meningkatkan pemahaman siswa SMAN 1 Bangsal terhadap kewajiban perpajakan dan system informasi perpajakan agar meningkatkan kesadaran tentang kewajiban perpajakan mereka.  Kegiatan  PKM dilakukan  dengan  metode penyuluhan kepada  siswa  kelas XI SMAN 1 Bangsal oleh tim PKM prodi Akuntansi UNUSA. Metode  pelaksanaan  yang  digunakan  terdiri dari tiga tahap, yaitu: tahap persiapan, tahap pelaksanaan, dan tahap evaluasi. Hasil yang didapat setelah penyuluhan adalah pengetahuan siswa tentang pajak meningkat. Kesimpulan dari    kegiatan  PKM ini adalah sosialisasi pajak dapat meningkatkan pemahaman siswa SMAN 1 Bangsal tentang kewajiban perpajakan dan system informasi perpajakan sehingga dapat menciptakan  generasi sadar pajak.
Co-Authors Abdussalam Abdussalam Abu Amar Bustomi Adiba Fuad Syamlan Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Bela, Triwulan Maryanita Berto Mulia Wibawa Bintarti, Tri Wahyuni Budiarti, Rizqi Putri Nourma Campos, Karl Dedi, Muhammad Djoko Soelistya Elina Setyawati Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Eva Desembrianita Evi Tasya Azahro Fadhilah Aulia Febrianti Fajar Annas Susanto Firdha Putri Andini Firdha Ghofirin, Mohamad Harun, M Umar Hinda Noviyanti Husni Mubarok I Wayan Wisnu Utama I Wayan Wisnu Utama Indah Puspitasari Jaelani, Lalu Muhamad Jessica Puspa Kencana Karya, Denis Fidita Khannifah Rahmadhani Khusnah, Hidayatul Lalu Muhammad Syahril Majidi Latifah, Zanuba Ziyadatul M. Umar Harun M. Yogi Riyantama Isjoni Majidi, Lalu M. Syahril Mardhotillah, Rachma Rizqina Marselli Widya Lestari Masita, Elly Dwi Masita Maslia, Ramzi Dhamar Fahlefi Moh. Maruf Moh. Maruf Mohamad Ghofirin Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Adi Dafit Muhammad Rafli Mutiara Putri Nur Soefi'i Naufal, Rafif Niken Savitri Primasari Niswatin Avivah Nimas Pradani Ponengo Novalina Arifianti Nugroho, Moch Indah Hastomo Nur Afifah Nur Inda Wulandari Nur Maulidyah Azizah Nur Saila Nurcahya Setiani Rahayu Ocktora Putri Kirana Oktaria Pialan Putri Pratiwi Hariyani Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riski Puspita Anggraini Riyan Sisiawan Putra Rizki Amalia Elfita Rizkiyah Sanjaya, Hartanto Sari, Nanda Qori’ Faticha Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Siti Fauziya Muhammad Siti Hamiyah Sopiana, Rina Sulistiyani, Endang Susanto, Fajar Annas Tri Cicik Wijayanti Tri Deviasari Wulan Triana Amelia Wati UKE MAHARANI DEWI Ummu Imara Nusaibah Urfatul Rustaprilana Windi Arifa Syahadatina Wulan, Tri Deviasari Yakup Parto Yudianto, Firman Yuli Rodiah Zanuba Ziyadatul Latifah