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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Madinah: Jurnal Studi Islam Ekspose: Jurnal Penelitian Hukum dan Pendidikan DIDAKTIKA : Jurnal Kependidikan Jurnal Pajak dan Keuangan Negara (PKN) Journal of Economic, Public, and Accounting (JEPA) An Nisa' Jurnal Ilmiah Akuntansi Peradaban Tangible Journal El-Iqtishod: Jurnal Ekonomi Syariah Jurnal Iqtisaduna Islamic Accounting and Finance Review Indonesian Journal of Business Analytics (IJBA) Islamic Economic and Business Journal Asian Journal of Community Services (AJCS) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Journal of Economic Education and Entrepreneurship Studies Jurnal Guru Pencerah Semesta (JGPS) KHIDMAH: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Business Management and Economic Development JICS : Journal Of International Community Service Phinisi Applied Accounting Journal Jurnal Akuntansi, Keuangan dan Audit (JAKA) Jurnal Akuntansi dan Keuangan Syariah Journal of Accounting, Economics, and Business Education Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM) Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy Journal of Economic Education and Entrepreneurship Studies
Raodahtul Jannah
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Pengaruh Profitabilitas, Ukuran Perusahaan, Financial Slack, Terhadap Carbon Emission Disclosure Dengan Tekanan Eksternal Sebagai Variabel Moderasi Sri Alfiana; Mustakim Muchlis; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 3, No 1 (2025): June 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i1.167

Abstract

This research aims to examine the effect of profitability, company size, and financial slack on carbon emission disclosure with external pressure as a moderating variable in infrastructure and energy sector companies. This study is a type of quantitative research, with the population and sample taken from infrastructure and energy sector companies listed on the Indonesia Stock Exchange (IDX). The method used for sampling is purposive sampling. The data obtained has been tested for classical assumptions, and the hypothesis testing methods used include multiple linear regression analysis and moderation regression analysis using the absolute difference method. The results of the tests in this study. This research found that profitability has a significant negative effect on carbon emission disclosure, company size has a significant positive effect on carbon emission disclosure, and financial slack has a significant positive effect on carbon emission disclosure. The analysis of the moderating variable shows that external pressure can moderate the effect of profitability and financial slack on carbon emission disclosure; however, external pressure has not been able to moderate the effect of company size on carbon emission disclosure. Based on the research results above, the implications of the research are as follows: Companies with higher profitability can use carbon emission disclosure as a legitimacy strategy to enhance their reputation in the eyes of stakeholders. Investors can use information about the proportion of shares traded and the level of carbon emission disclosure.
PENGARUH SISTEM E-FILLING, SANKSI DAN PENGETAHUAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN AKHLAK SEBAGAI VARIABEL MODERATING (Studi Kasus UMKM Asal Wangi-Wangi) Khairum Nadila Sandy; Lince Bulutoding; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.25

Abstract

This study aims to examine the influence of the e-filing system, sanctions and knowledge on the compliance of MSME taxpayers with morals as a moderating variable with a case study of MSMEs from Wangi-Wangi which are registered at the Bau-Bau KPP. This study uses a quantitative methodology with a causal associative type as the methodology of this research. The theories used in this study are TAM (Technology Acceptance Model) theory and attribution theory. MSME taxpayers from Wangi-Wangi who are registered at the Bau-Bau KPP are the population of this study. The technique used in collecting nonprobability sampling is by using the purposive sampling approach. Respondents were given a questionnaire as part of the data collection procedure. There were 45 respondents whose data was successfully collected, to find out the impact of each variable, this study used multiple linear regression analysis and moderate regression analysis. The results of the multiple linear analysis show that the variables of the e-filling system, sanctions and knowledge have a positive effect on the corruption of MSME taxpayers. The moderating variable, namely morals, can only moderate the influence of sanctions on the compliance of MSME taxpayers, while morals cannot moderate the influence of the e-filling system and knowledge on the compliance of MSME taxpayers.
Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Nur Azizah Latif; Mustakim Muchlis; Raodahtul Jannah
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i2.33

Abstract

This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.
Analysis of Factors Influencing Taxpayer Compliance in Paying Land and Building Tax with Islamic Faith Nur Risqiananda; Della Fadhilatunisa; Raodahtul Jannah
Journal of Applied Taxation and Policy Volume 1, Issue 2 (November) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i2.130

Abstract

This study examines the influence of tax knowledge, tax sanctions, and tax awareness on taxpayer compliance in paying land and building tax (PBB), with Islamic faith as a moderating variable. The research addresses the issue of fluctuating PBB revenue in Bone Regency and the need to understand behavioral and spiritual factors underlying tax compliance. The study used a quantitative approach with purposive sampling of 100 individual taxpayers in Tanete Riattang Barat District, Bone Regency. Data were collected through questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, tax sanctions, and tax awareness significantly and positively affect taxpayer compliance. Further, Islamic faith moderates the effect of tax sanctions on compliance, but does not moderate the relationship between tax knowledge or tax awareness and compliance. These findings highlight that while knowledge and awareness are important determinants of compliance, religiosity is more influential in reinforcing the deterrent effect of sanctions rather than enhancing knowledge or awareness. This study contributes to the literature by integrating Islamic values into tax compliance analysis, an area rarely explored in previous research. Practically, the results suggest that local governments should strengthen education and awareness programs while considering cultural and religious aspects in tax policy design.
Stock Price Determination of Consumer Goods Companies on the Indonesia Stock Exchange: Financial Ratio Analysis 2019-2023 Raodahtul Jannah
Journal of Economic Education and Entrepreneurship Studies Vol. 6 No. 3 (2025)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

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

Abstract

This study aims to analyze the effect of financial ratios on stock prices in manufacturing companies in the goods and consumption sub-sector listed on the Indonesia Stock Exchange (IDX). The financial ratios used include Return on Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Capital Intensity. The background of this study is based on the importance of investors' understanding of company financial information as a basis for investment decision-making. This study uses a quantitative approach with a comparative causal research design. The study population includes 49 manufacturing companies in the goods and consumption sub-sector listed on the IDX, and through purposive sampling, 17 companies were obtained as samples for the period 2019–2023. Data analysis was performed using descriptive tests, classical assumption tests, and simple regression tests processed using SPSS version 23. The results show that the ROE and DER variables do not have a significant effect on stock prices, while the EPS and Capital Intensity variables have a significant effect on stock prices. These findings indicate that investors place greater consideration on a company's ability to generate earnings per share and the efficiency of fixed asset utilization when assessing stock performance. This study is expected to contribute to investors, company management, and academics in understanding the financial factors that influence stock prices in the goods and consumption sector.
Pemberdayaan Masyarakat Melalui Program Tanaman Obat Keluarga (TOGA) di Murangan VIII Triharjo Amrin, Ananda Nasywa; Fhara Nur Aulia Azzahra; Miftahul Muflihah; Fariskayuni; Syahidatul Jannah; Raodahtul Jannah; Fitriani Nur
KHIDMAH: Jurnal Pengabdian Masyarakat Vol 6 No 2 (2026): JULY
Publisher : Faculty of Tarbiyah and Teacher Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/khidmah.v6i2.61987

Abstract

Utilization of yard land thru the cultivation of Family Medicinal Plants (TOGA) has become one of the strategies for family health independence. However, the community of RW 29, Desa Murangan VIII, Kelurahan Triharjo, Kecamatan Sleman is facing the problem of declining utilization of traditional medicinal plants despite the availability of land with potential for development. Therefore, this program aims to improve health literacy and community independence thru the development of Family Medicinal Plants (TOGA). The method used is health education and community empowerment based on the environment with a participatory approach, involving students and the Family Welfare Program (PKK). Activities were carried out thru observation, seed procurement, land clearing, planting, and socializing the benefits of TOGA using brochures. The results of the activities show that the vacant land was successfully transformed into a TOGA garden as a center for medicinal plants. In addition, this program raises public awareness about the importance of utilizing medicinal plants in maintaining community health. Thus, the development of TOGA not only supports the independence of public health but also has the potential to increase the productivity of the local community.
Co-Authors Aditya, Roby Agustina, Irnarezky ahmad habibi Ahmad, Angriani Ahmad, Yunikartika Ali, Nur Amalia Amalia, Nurhidayah Ainun Aminuyati Amrin, Ananda Nasywa Andi Wawo Andi Wawo Anwar, Puspita Hardianti Asniati Asniati Astridani, Andi ASWANDI Aswandi Della Fadhilatunisa Della Fadhilatunnisa Dinda Agus Putri, Dinda Dirmawati, Dirmawati Fadhilatunnisa, Della Fajar Fajar Farid Fajrin Fariskayuni Fauziah Bachtiar Fhara Nur Aulia Azzahra Fikra, Raosdatul Fitriani Nur Hajra Harjauri Ma’rifat Hendra Iffah, Nur Irwan Irwan Iwang, Baso Jamaluddin Majid Jayawarsa, A.A. Ketut Jumiati Haerudin Karmila karmila karmila Khairum Nadila Sandy Layli, Jumbratul Lince Bulutoding Lutfi, Mufti M. Miftach Fakhri marzuka, syafika Masrawati, Masrawati Memen Suwandi Miftahul Muflihah Miftha Farild Muchlis, Mustakim Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Muslimah, Firanti Mustakim Muchlis Mustakim Muchlis Nadiah, Khaerun Nasir nengsih, sriwahyuni Nur Azizah Latif Nur Azizah Latif NUR FADHILAH S., NUR FADHILAH S. Nur Rahmah Sari Nur Risqiananda Nur Risqiananda Nurhidayah Puspita Hardianti Anwar Puspita, Silvia Raden Ulandari Tamrin Radhiah Rahyuni, Gusty Rama Linda Septian Risa Rukmana Roby Aditiya Rosidah Rosidah S Sumarlin Sabir, Sadli Sahban, Azizah Saiful Muchlis Saifullah, Fu’ad Sandy, Khairum Nadila Sari, Nur Rahma Sirajuddin Sirajuddin Sri Alfiana Sri Alfiana Suhartono Suhartono Suhartono Sumarlin Sumarlin Sumarlin Syahidatul Jannah Syariati, Namla Elfa Wahyudi Wahyudi Wardan. AH, Luthfia Yunikartika Ahmad Zainal, Ghaliah Jalwaa Insyrah Zul Fahri