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All Journal Jurnal Ekonomi JURNAL ILMIAH MANAJEMEN & BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Online Insan Akuntan JAAF (Journal of Applied Accounting and Finance) Jurnal Proaksi Jurnal Akuntansi Bisnis Pelita Bangsa East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Trends Economics and Accounting Research Jurnal Pengabdian Pelitabangsa International Journal of Scientific Multidisciplinary Research (IJSMR) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Kabar Masyarakat Jurnal Ekonomi, Bisnis, dan Humaniora GEMBIRA (Pengabdian Kepada Masyarakat) Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Indonesian Journal of Economic & Management Sciences (IJEMS) Journal of Scientific Interdisciplinary Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial SEMANIS
Dian Sulistyorini Wulandari
Fakultas Ekonomi, Universitas Pelita Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Journal of Scientific Interdisciplinary

 1 
Does Company Size and  Profitability Matter? Investigating the Moderating Effects of Growth in Cash Flow on Stock Performance Agus Fuadi; Dian Sulistyorini Wulandari; Fedia Chairunnisa
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi933

Abstract

This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Boardroom Strategies: How Governance Structures and Firm Size Influence Accounting Conservatism Vista Yulianti; Dian Sulistyorini Wulandari; Satinah Satinah
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi934

Abstract

This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Unpacking the Impact of Asset Structure and Sales Growth on Capital Structure: The Moderating Influence of Profitability Jamian Purba; Dian Sulistyorini Wulandari; Sri Lestari
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi935

Abstract

This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service Ahmad Bukhori Muslim; Dian Sulistyorini wulandari; Ita Sari
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi936

Abstract

This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Strengthening MSME Financial Reports: The Influence of Accounting Knowledge and Education, Moderated by SAK EMKM Socialization Erlina Widayanti Djatnicka; Dian Sulistyorini Wulandari; Mainatul Khasanah
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsie937

Abstract

This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Driving Individual Taxpayer Compliance: How Information Technology Elevates Tax Service Quality, Social Engagement and Education Edi Triwibowo; Dian Sulistyorini Wulandari; Titi Nandarwati
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi938

Abstract

This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
Transforming Challenges Into Opportunities: The Role Of Accounting Systems And Technology In MSME Performance Post-COVID-19, Enhanced By Market Innovation Benny Oktaviano; Dian Sulistyorini Wulandari
Journal of Scientific Interdisciplinary Vol. 1 No. 3 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi939

Abstract

This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.
Co-Authors Ade Priyani Adilista Puspa Aliya Lutfi Agus Fuadi Agus Fuadi Agus Fuadi Ahmad Bukhori Muslim Ahmad Bukhori Muslim Ahmad Bukhori Muslim Aji Saputra Angga Deni Pratama Arthamivia Brilyana Rasidi Benny Oktaviano Benny Oktaviano Cecilia Margaretha Sinaga Christine Yuliyanti Tiurma Devi Suci Wijayanti Dhani Rosjadi Diah Ayu Prihasteti Dian Sukma Lestari Diana Anggraeni Dina Faradilla Djatnicka, Erlina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Edi Triwibowo Erlina W Djatnicka Erlina Widayanti Erlina Widayanti Erlina Widayanti Djatnicka Erman Firmansyah Fedia Chairunnisa Fuadi, Agus Hafida Nashna Syafiqoh Hurian Kamela Ilham Dwi Saputro imamudin Ita Sari Jamian Purba Jamian Purba Khansa Naelil Muna KHOIRUN NISA Kuwat Riyanto Lela Laelatul Mubarokah Leni Anggraini Lisa Kustina Mainatul Khasanah Marina Marsha Rose Delima Maulina Dyah Permatasari Maulina Dyah Permatasari Mey Anjelika Muhamad Surya Muhammad Ahmi Husein Muhammad Andre Hafidz Lyzen Muhammad Asrori Muhammad Najamuddin Dwi Miharja Muthia Mahmudah Nandhito Kuslesmana Neng Asiah Neng Asiah Neng Deti Rohimah Nining Yuningsih Nur Asti Amalia Nur Cahyonowati Oktaviano, Benny Perdana Ricardo Perdana Ricardo Purba, Jamian Putri Edelweis Aprilia Rachman, Mutiara Arvia Revina Pasha Rindah Putri Lestari Rustianah Rustianah Sabbarudin Salmiya Kartika Saputro, Ilham Dwi Satinah Satinah Selfiani Shafa Amelia Putri Sinaga, Cecilia Margaretha Sinaga Sindik Widati Sindik Widati Sinta Angeliya Siti Sopiah Siti Suharyani SRI LESTARI Sulistyani, Cleo Jesy Sunita Dasman Suriyanti Suriyanti Syifa Aulia Syifa Fauziyyah Tirin Wulandari Titi Nandarwati Triwibowo, Edi Verentia Amranani Putri Virza Hardianti Vista Yulianti Vista Yulianti Vista Yulianti Widayanti, Erlina Widiastuti Widiastuti Yahya, Adibah Yancy Yoga Religia Yohanes Bosco Riando Yulianti, Erni Yulianti, Vista Yurman Zega Yusnia Devarianti