Articles
<![CDATA[Gender, Trust, and Tax Compliance: The Mediating Effect of Fairness Perception ]]>
<![CDATA[Yesaya Biely Febrian]]>;
<![CDATA[Imas Nurani Islami, S.Pd, M.Sc.]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v4i2.1244
<![CDATA[For governments around the world, voluntary tax compliance is critical as they try to minimize budget deficits. In order to boost tax compliance, traditional methods can be expensive to be applied. This study aims to analyze the impact of social factors on the tax compliance intentions of individuals. Supported results were found in a survey of 150 Indonesian taxpayers regarding the effect of social factors on tax compliance. We sum up that gender and trust in government have a significant influence on perception of fairness and perception of fairness on compliance decision. In addition, perception of fairness also succeeded in bridging or mediating gender and trust in government towards compliance decisions. This study might help tax authorities in developing more efficient approaches with less cost to improve taxpayer compliance.]]>
<![CDATA[Financial Ratio Analysis to Predict Financial Distress on Property and Real Estate Company listed in Indonesia Stock Exchange ]]>
<![CDATA[Imas Nurani Islami]]>;
<![CDATA[William Rio]]>
<![CDATA[ JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance) ]]>
Publisher : <![CDATA[President University Press ]]>
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DOI: 10.33021/jaaf.v2i2.550
<![CDATA[This study aims to prove the ability of financial ratios in measuring financial distress. As is known that the start of the number of new companies that compete in order to achieve corporate goals, even more national companies that want to compete with foreign companies. On this basis, researchers attempt to prove the probability of occurring financial distress by using several financial ratios, especially large companies such as property and real estate firms. The financial ratios used in this study are current ratio, debt ratio, return on equity ratio, and capitalization ratio. With the type of research that is quantitative, the population that has been used in this study are property and real estate companies listed on the Indonesia Stock Exchange period 2012-2016. -. The sample obtained is a company that continuously publish its financial report within five years. According to the results of research that has been done, the ratio is able to measure the possibility of financial distress in property companies and real estate is the current ratio, debt ratio, and return on equity ratio. While the ratio is not able to measure the likelihood of occurrence of financial distress is capitalization ratio.]]>
<![CDATA[Pendalaman Materi: Laporan Keuangan sebagai Dasar Analisis Investasi Saham ]]>
<![CDATA[Ika Pratiwi Simbolon]]>;
<![CDATA[Imas Nurani Islami]]>;
<![CDATA[Vita Elisa Fitriana]]>
<![CDATA[ ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 2 (2019) ]]>
Publisher : <![CDATA[President University ]]>
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DOI: 10.33021/aia.v1i2.917
<![CDATA[This community service activities aims to deepen public understanding in making financial records and reporting correctly and making the financial statements as a basis for investment analysi. The investment analysis method used is a discounted cash flow model to determine whether the investment is undervalued or overvalued. The community in this activity are students of SMK Bina Nasional Informatika, North Cikarang. The implementation phase of this activity includes a field survey, coordination with the school principal, the implementation of a financial report socialization program as a basis for stock investment analysis, and preparation of the report. The socialization activity went smoothly attended by 28 Accounting students in class XII. Socialization participants seemed enthusiastic about the material provided. This can be seen from the beginning to the end of the event, all participants followed well. Based on the results of interviews, questions and answers and direct observations, community service activities have increased the knowledge of students by as much as 80% about how to prepare good financial statements and conduct stock valuations using financial statements.]]>
<![CDATA[The Type of Control Deficiency, Internal Audit Function Relationship and Internal Auditor’S Evaluation: an Experimental Study ]]>
<![CDATA[Lyra Raisa Fadhila]]>;
<![CDATA[Imas Nurani Islami]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v19i2.400
<![CDATA[This study aims to examine whether the type of internal control deficiency and the two parties that have a relationship with internal audit function influence the internal control evaluation by internal auditors. This study was conducted a behavioral experiment methodology in 2x2 between-subjects factorial design, and internal auditor as a participant. This study proved that there is an influence between the type of deficiency and the internal auditor’s evaluation. In contrast, this study could not prove the effect of the internal audit function relationship toward auditor’s evaluation of process-specific deficiency. This study has a great implication on internal control over financial reporting) in every part of the company. The limitation of this study is the findings are not generalizable beyond the internal control scenario depicted in the case materials. This study encourages future research to examine the usefulness of the role of the external auditor, and other parties charged with corporate governance, in mitigating any bias from this study. Penelitian ini bertujuan untuk menguji apakah jenis penyimpangan pengendalian internal dan pihak yang memiliki hubungan dengan audit internal memengaruhi evaluasi audit internal terhadap pengendalian internal. Penelitian ini menggunakan metode penelitian eksperimen perilaku yang dikemas dalam desain faktorial antara subjek 2x2, dengan auditor internal sebagai subjek. Penelitian ini dapat membuktikan adanya pengaruh jenis penyimpangan terhadap evaluasi pengendalian. Di sisi lain, penelitian ini tidak dapat membuktikan pengaruh pihak yang memiliki hubungan dengan IAF terhadap evaluasi penyimpangan pengendalian proses-spesifik. Studi ini memiliki implikasi yang besar terhadap pengendalian internal pada laporan keuangan di seluruh perusahaan. Limitasi dari studi ini adalah kurangnya generalisasi temuan di luar skenario pengendalian internal yang digambarkan dalam materi kasus. Studi ini juga memotivasi penelitian selanjutnya untuk menguji peran auditor eksternal dan pihak lain yang bertanggung jawab atas tata kelola perusahaan dalam mengurangi bias dari penelitian ini.]]>
<![CDATA[DO LEADERSHIP STYLES MODERATE THE RELATIONSHIP OF ORGANIZATIONAL COMMITMENT AND BUDGETARY SLACK? AN EXPERIMENTAL APPROACH ]]>
<![CDATA[Imas Nurani Islami]]>;
<![CDATA[Ertambang Nahartyo]]>
<![CDATA[ Journal of Indonesian Economy and Business (JIEB) Vol 34, No 2 (2019): May ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.32285
<![CDATA[Introduction: this study aims to provide empirical evidence of the factors that can mitigate and encourage budgetary slack. Specifically, this study examines the effect of affective organizational commitment on budgetary slack with the style of leadership as a moderating variable. Background Problems: budgetary slack is an unethical action that often occurs in companies and little attention is given to companies that experience losses, especially when it is related to the suboptimal allocation of resources. Novelty: Previous studies paid little attention to the direct relationship between affective organizational commitment and budgetary slack. They were limited to investigating the correlation between affective organizational commitment and budgetary slack. This study provides evidence of causality between the two and includes the style of leadership as a moderating factor. Research Methods: This research is conducted through an experimental approach using a 2 x 2 between-subjects design. The participants of this research are 64 from the Master of Management (MM) program at Gadjah Mada University (UGM). Findings: The result of this study indicates that middle managers with high affective organizational commitment create a smaller budgetary slack than the middle managers with low affective organizational commitment. However, the leadership style is not proven to moderate the relationship between affective organizational commitment and budgetary slack. Conclusion: These findings provide theoretical evidence of the self-determination theory that an individual with high affective organizational commitment creates a smaller budgetary slack than an individual with low affective organizational commitment. Therefore, companies need to pay more attention to their employees’ commitment.]]>
<![CDATA[The Role of Tax Morale as Mediator in The Relationship between Religiosity and Tax Compliance in South Sumatra ]]>
<![CDATA[Mareska Nurani]]>;
<![CDATA[Imas Nurani Islami]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
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DOI: 10.35310/accruals.v4i01.392
<![CDATA[The aims of this study is to examine the direct effect of religiosity on taxpayer compliance level. Besides, this study also examines the indirect effect of religiosity on taxpayer compliance using the mediation variables of taxpayer morale. The data were gathered survey method that was able to collect as much 160 samples that can be used for analysis. The validity and reliability of instruments test were conducted before testing the hypothesis. The indirect influence was calculated from Variance Accounted For (VAF) mediating model. The result showed that the level of religiosity has a positive effect on tax morale and taxpayer compliance. High tax morale would increase taxpayer compliance. The results also provided empirical evidence that there was an indirect influence of religiosity on taxpayer compliance through the mediation of tax morale.]]>
<![CDATA[TAX AWARENESS AS MODERATOR TOWARDS TAX KNOWLEDGE, SUBEJCTIVE NORMS, PERSONAL NORMS, AND TAX COMPLIANCE ]]>
<![CDATA[Tessya Adellia]]>;
<![CDATA[Imas Nurani Islami]]>
<![CDATA[ JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020) ]]>
Publisher : <![CDATA[Universitas Pakuan ]]>
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DOI: 10.34204/jiafe.v6i1.1916
<![CDATA[The development and quality improvement of public service is highly relying on funding from taxation. However, tax compliance is still low in Indonesia. The purpose of this research is to investigate whether subjective norms, personal norms, and tax knowledge have positively influence to taxpayer compliance and whether those factors of tax compliance is moderated by tax awareness. The researcher used electronic questionnaire to distribute questionnaire to respondents domiciled in Cikarang. The minimum samples taken in this research are 135 and 174 questionnaires are eligible. Statistical analysis used in this research is Structural Equation Modeling (SEM). The results show that subjective norms has directly insignificant influence to taxpayer compliance. Furthermore, personal norms and tax knowledge have directly significant influence to tax compliance. On the other hand, subjective norms are not moderated by tax awareness to tax compliance. Personal norms and tax knowledge are moderated by tax awareness to tax compliance. The implication of this study is that the level of taxpayer compliance should be put into account and be improved. According to the result of this research, level of taxpayer compliance may give a positive effect to ease the amount received from tax and report the tax return.]]>
<![CDATA[Faktor Anteseden Lulusan Akuntansi Untuk Mengikuti Ujian Certified Public Accountant (CPA) ]]>
<![CDATA[Islami, Imas Nurani]]>;
<![CDATA[Kusuma, Reza Maulana]]>
<![CDATA[ Accounting Global Journal Vol 8, No 2 (2024): Accounting Global Journal ]]>
Publisher : <![CDATA[Badan Penerbit Universitas Muria Kudus ]]>
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DOI: 10.24176/agj.v8i2.13623
<![CDATA[Bidang Akuntansi menawarkan peluang kerja yang sangat menjanjikan bagi lulusan program akuntansi. Setiap mahasiswa tentunya mempunyai harapan atau keinginan untuk berkarir pada bidang yang dipelajarinya. Perencanaan karir mahasiswa merupakan langkah awal dalam menetapkan jalur karir tersebut. Di antara sekian banyak profesi yang ada, salah satu profesi di bidang jasa akuntansi yang mempunyai prospek sangat menjanjikan adalah profesi akuntan publik.Kemajuan dalam profesi akuntan publik saat ini sejalan dengan pertumbuhan kebutuhan akan jumlah akuntan publik yang semakin tinggi. Namun sayangnya perbandingan antara ketersediaan akuntan publik dengan kebutuhan dunia kerja masih cukup timpang, khususnya akuntan publik bergelar CPA. Tujuan penelitian ini yaitu mampu menganalisis antesenden yang dapat mendorong lulusan akuntansi untuk mengikuti ujian certified public accountant (CPA). Penelitian ini menggunakan metode kualitatif dengan menggunakan tinjauan literatur. Diharapkan dengan adanya penelitian ini, dapat dijadikan referensi bagi institusi untuk mempersiapkan kurikulum yang mampu menyiapkan mahasiswa untuk mengikuti ujian CPA dan mendorong mereka untuk mengambil ujian CPA. ]]>
<![CDATA[Impression of Scarcity Messages on Impulse Buying in E-commerce: Experimental Study: English ]]>
<![CDATA[Ida Nur Aeni]]>;
<![CDATA[Imas Nurani Islami]]>;
<![CDATA[Ratieh Widhiastuti]]>;
<![CDATA[Eva Nur Halimah]]>
<![CDATA[ International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR) ]]>
Publisher : <![CDATA[Cita konsultindo ]]>
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<![CDATA[This research aims to determine whether there are differences in the influence of low and high levels of scarcity messages on impulsive buying mediated by perceived arousal and to examine the effect of the moderating role of financial literacy on the influence of perceived arousal on impulsive buying. The method used in this research is an experimental research method with a factorial research design of 2 (limited-quantity scarcity: high vs low) x 2 (limited-time scarcity: high vs low), the sample in this study was 82 participants. The research results show that there is no difference in perceived arousal when faced with a message of scarcity, however, perceived arousal can encourage consumers to make impulsive purchases and financial literacy is not able to moderate the relationship between perceived arousal and impulsive purchases. This research implies that consumers need to increase self-control so as not to be led by arousal emotions when making purchasing decisions.]]>
<![CDATA[The Role Of Islamic Microfinance Institutions In Promoting Development And Sustainability Agricultural Entrepreneurship Sector ]]>
<![CDATA[Irsyad, Syaiful Muhammad]]>;
<![CDATA[Al Adawiyah, Rumaisah Azizah]]>;
<![CDATA[Islami, Imas Nurani]]>;
<![CDATA[Rahmanto, Dhidhin Noer Ady]]>
<![CDATA[ Al-Tijary Vol 10 No 1 (2024): AL-TIJARY VOL. 10, NO. 1,DECEMBER 2024 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda ]]>
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DOI: 10.21093/at.v10i1.9243
<![CDATA[As one of the largest food-producing nations, Indonesia faces challenges in meeting domestic demand, making sustainability in agriculture a critical issue. One major hurdle is the limited financial resources available to farmers, underscoring the necessity for accessible microfinance. Islamic Microfinance Institutions (IMFIs) offer financing based on Islamic principles, providing unique opportunities to support farmers. This study explores the role of IMFIs in promoting development and sustainability in Indonesia’s agricultural sector. A qualitative approach was employed, and interviews with key stakeholders were conducted to assess IMFIs' contributions to addressing financial constraints and fostering sustainable practices. The findings highlight the potential of IMFIs in enhancing agricultural entrepreneurship and supporting the achievement of Sustainable Development Goals (SDGs). The research results state that IMFIs has great potential to revolutionize financing in the agricultural sector, advancing SDG 1 (no poverty), SDG 2 (no hunger), and SDG 12 (responsible consumption and production). This research aims to guide IMFIs and policymakers in implementing effective strategies for sustainable development in agriculture.]]>
