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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Al-Qardh Jurnal Riset Akuntansi Dan Bisnis Airlangga AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) Akuntabel : Jurnal Ekonomi dan Keuangan METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia Ilomata International Journal of Management AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Proceeding of International Conference on Entrepreneurship (IConEnt) International Research Journal of Business Studies Accounting Analysis Journal
Isnalita
Airlangga University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Faktor-Faktor yang Memengaruhi Keputusan Pembelian Generasi Z pada Kegiatan Bisnis Berbasis E-Commerce Irwan Adimas Ganda Saputra; Noorlailie Soewarno; Isnalita
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.766 KB)

Abstract

The study aims to analyze the factors that influence the purchasing decisions of generation Z using multiple linear regression. The results showed that trust, information quality, purchase interest, and lifestyle had a positive effect on generation Z purchasing decisions, while service quality did not affect because most of them thought that service quality was not a significant factor. The selection of generation Z as respondents and the focus of research on the factors that influence online purchasing decisions is an update to previous research. Abstrak Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi keputusan pembelian generasi Z dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa kepercayaan, kualitas informasi, minat beli, dan gaya hidup memiliki pengaruh positif dengan keputusan pembelian generasi Z, sementara kualitas layanan tidak memiliki pengaruh karena kebanyakan dari mereka berpikir bahwa kualitas layanan bukan merupakan faktor utama untuk membuat keputusan pembelian. Pemilihan generasi Z sebagai responden serta fokus penelitian terhadap faktor-faktor yang mempengarui keputusan pembelian online merupakan pembaharuan terhadap penelitian sebelumnya.
PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI Solichah, Ninis Nur; -, Isnalita; Soewarno, Noorlailie
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i2.46037

Abstract

The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing.The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on formal compliance. The contribution of this research can provide information about the ease of reporting tax returns through e-filing so that more people report tax returns and pay their taxes and expected to increase knowledge in the field of taxation
ERP SYSTEM ADOPTION DETERMINANTS Aini, Suci Nur; -, Isnalita
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i2.46051

Abstract

Penelitian ini menguji faktor-faktor yang mempengaruhi penggunaan Enterprise Resource Planning (ERP) di PT Kereta Api Indonesia area operasi 8 Surabaya. Responden penelitian ini sebanyak70 pengguna sistem ERP. Pengujian hipotesis dilakukan menggunakan model SEM-PLS. Hasil penelitian ini menunjukkan bahwa karakteristik individu, karakteristik organisasi, dan karakteristik teknologi memiliki pengaruh positif yang signifikan terhadap manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP. Manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP memiliki pengaruh positif yang signifikan terhadap niat untuk menggunakan ERP. Persepsi kemudahan penggunaan ERP mempengaruhi secara positif dan signifikan terhadap manfaat yang dirasakan dari ERP. Sementara itu, niat untuk menggunakan ERP memiliki pengaruh positif yang signifikan terhadap penggunaan ERP. Hasil penelitian ini dapat digunakan sebagai pertimbangan untuk menilai efektivitas penerimaan implementasi sistem ERP. Selanjutnya, hasil penelitian ini juga dapat digunakan untuk meningkatkan pengembangan sistem ERP di masa depan.
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Santoso, Eko Budi; Basuki, Basuki; Isnalita, Isnalita
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
The Mediation Role of Financial Performance on the Influence of Green Accounting on Banking Sector Company Value Trisnabudi, Ardian Noor; Isnalita
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1409

Abstract

This study aims to examine the influence of green accounting and financial performance on company value and the role of economic performance in mediating the impact of green accounting on company value. The research population is 47 banking companies listed on the IDX from 2021 to 2023. The sampling technique used purposive sampling with 132 observation research samples. The results of the study show that green accounting has a positive effect on company value. At the same time, financial performance cannot mediate the influence of green accounting on company value. The study's results support the stakeholder theory that companies must consider environmental impacts to improve relationships with other stakeholders. The research results can also encourage governments and regulatory authorities to develop policies that support ecological transparency and sustainable accounting reporting. This research is limited to collecting green accounting data for some companies that do not present sustainability reports separately, making it difficult for researchers to trace the data.
Ex-Military Commissioners and Firm Performance: The Case of Indonesia Manufacturing Companies Natalia, Irene; Isnalita, Isnalita
Gadjah Mada International Journal of Business Vol 27, No 1 (2025): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.82302

Abstract

This investigation relates to the new corporate governance (CG) suggestions that using ex-military commissioners can lead to better firm performance. Quantitative analysis was used to analyze the sample of manufacturing sector public companies. The data comprised 906 firm-years (from 2016 to 2021). This study shows that companies whose CG practices involve employing ex-military officers exhibit high firm performance levels. This study emphasizes the value of using a configurational analytical approach to explore firm jointly- and country-specific CG practices that engage firms to achieve the necessary level of performance. The current study calls policymakers’ attention to evalu- ating the current state of regulatory and competitive development in their countries and establishing policies in line with that assessment. The methodology provides connec- tions between firm performance and CG with retired military commissioners. This study broadens the focus of CG studies to provide effective solutions for practitioners, especially Indonesian manufacturing firms. It also highlights the importance of ex-military commis- sioners in a particular company sector and CG procedures specific to a particular nation. It encourages enterprises to reach the desired level of performance. The research impli- cation relates to good governance in board diversity using ex-military as independent commissioners for supervisory roles.
Shaping Corporate Water Disclosure: The Role of Board Meetings, Internet Visibility, and Water Policy Renna Magdalena; Noorlailie Soewarno; Isnalita
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This study focuses on the impact of board meetings on corporate water disclosures, given the moderating influence of internet visibility and water policy. The board meeting is a crucial mechanism in corporate governance, influencing the entity's transparency and sustainability practices. However, this may vary depending on the degree of digitization a company exudes and the relevant policies it adopts regarding internal water management. This research draws on data from firms exhibiting variable levels of internet visibility and water policy stringency to inform analysis of how environmental governance practices, external exposure, and internal policy converge in shaping disclosures relating to water use. Results indicate that the frequency of board meetings positively influences water disclosure; however, this relationship substantially improves when internet visibility is high and when firms have strict water policies. These findings add to the existing literature on corporate governance and environmental transparency and emphasize how relevant external and internal factors are to encourage sustainable performance.
Standardized corporate social responsibility disclosure, assurance, and real earnings management: evidence from developing countries Eko Budi Santoso; Basuki Basuki; Isnalita Isnalita
Journal of Accounting and Investment Vol. 25 No. 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.20292

Abstract

Research aims: This study aims to present empirical evidence on the effect of social responsibility disclosure on real earnings management and the role of assurance in this relationship. This is based on a paradox, i.e., companies that publish standardized corporate social responsibility disclosures to project ethical business practices are also associated with accounting and financial scandals.Design/Methodology/Approach: This study was conducted on non-financial sector companies in developing countries that are members of ASEAN-4, namely Indonesia, Malaysia, Thailand, and the Philippines, which issued GRI-based social responsibility disclosures in the period 2013-2019, amounting to 285 companies with a total of 859 observations.Research findings: The results demonstrated that companies with standardized social responsibility disclosures tend to reduce their real earnings management practices. However, the assurance variable mitigates the negative effect of corporate social responsibility on real earnings management, implying that assurance provides false credibility. In an additional analysis, the samples were grouped based on board structure. The findings of this study are consistent with two-tier board structures, suggesting that a one-tier system provides better information quality.Theoretical contribution/Originality: The originality of this study lies in a comprehensive measurement of social responsibility disclosure variables using an index that gauges a combination of accountability and performance aspects. Furthermore, this study takes into account assurance as a variable representing the credibility of information, which surprisingly moderates the negative effect of social responsibility disclosure on real earnings management.Practitioner/Policy implication: The findings of this study underscore the importance of standardized social responsibility disclosure in mitigating managerial opportunistic behavior. The findings also highlight the need to enhance the assurance function to prevent its use as an opportunistic management tactic. 
Branding dan Manajemen Keuangan Produk Diversifikasi Berbasis Bunga Telang pada Ibu PKK Kelurahan Rangkah Tambaksari Surabaya-SDG’s-1: Branding and Financial Management of Telang Flower Based Diversification Products in the PKK Women's Group, Rangkah Tambaksari Village, Surabaya-SDG's-1 Ekowati, Juni; Isnalita, Isnalita; Bermawi, Bastiana; Yuwono, Mochammad; Adrianto, Muhammad Faris; Purwitasari, Neny; Ifadotunnikmah, Farida; Pratama, Adam; Ichsanto, Farhan Hanang; Setiawan, Albertus Aditya; Wahyuningsih, Etik; Rianti, Dian Ratna; Febrianti, Winanda Rizki
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 6 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i6.8515

Abstract

Product branding and effective financial management are essential to boosting the economy of processed food production. However, PKK mothers in Rangkah Tambaksari Village, Surabaya, face challenges, including limited skills in attractive packaging techniques and financial management for calculating business profits and losses. These challenges serve as the basis for community service activities aimed at supporting the Tri Dharma Perguruan Tinggi initiative. The activities include counseling on product branding and financial management to help address these issues. The goal is to improve the quality of processed food production and its connection to human health, ultimately fostering a healthy and prosperous community. Improving the participants' skills is also expected to increase economic value, contributing to efforts to overcome poverty (aligned with the "No Poverty" sustainable development goal). The program employed methods such as counseling sessions and hands-on skills training. As a result of these activities, participants showed a cognitive improvement of more than 35%, along with enhanced skills in preparing processed food products that ensure quality and promote healthy eating.
The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita; Romadhon, Fitri
International Research Journal of Business Studies Vol. 11 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.11.3.217-230

Abstract

This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners’ composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.
Co-Authors Abdul Hamid Aini, Suci Nur Aldila Putri Soleha Annisa, Tapi Omas Anshari, Rahman Armizha Rahmatika Basuki , Bermawi, Bastiana Budastra, Made Aditya Devi Sulistyo Kalanjati Dian Agustia Dian Anita Nuswantara Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Eko Budi Santoso Eko Budi Santoso Emaluta, Fikriya Hanim Kardiya Etik Wahyuningsih Farida Ifadotunnikmah Febrianti, Winanda Rizki Fikriya Emaluta Gilang Puspita Heru Tjaraka I Made Narsa Ichsanto, Farhan Hanang IRENE NATALIA Irwan Adimas Ganda Saputra Izzato Millati Jeffits Khusnu Alif JEFFITS KHUSNU ALIF Junaidi Junaidi Juni Ekowati Kurniawati, Ika Atma Linggardjaja, Irene Kristanti Merlyana Dwinda Yanthi Mienati Somnya Lasmana Mochammad Yuwono Muhammad Faris Adrianto, Muhammad Faris Ninis Nur Solichah Noorlailie Soewarno Noorlaily Sewarno NOORLAILY SEWARNO Noorlaily Soewarno Nor Hasan Nor Hasan Nur Astri Sari Nurul, Mochammad Nuryaddin , Zayyan Ahmad Prahbawati, Ni Komang Wahyu Trisna Pratama, Adam Purwitasari, Neny Puspita Sari Rahmatika, Armizha Renna Magdalena Rianti, Dian Ratna Romadhon, Fitri Run, Pharatt Satia Utama, Anak Agung Gde Setiawan, Albertus Aditya Siti Sundari Solichah, Ninis Nur Sri Ayu Pracita Sri Iswati Suci Nur Aini Tapi Omas Annisa Trisnabudi, Ardian Noor Widi Hidayat Wiwik Supratiwi Yanti, Putri Dwi