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All Journal JURNAL ECONOMIA JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Sebatik Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Enterprise and Development (JED) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Buletin Poltanesa Studi Ilmu Manajemen dan Organisasi JCA (Jurnal Cendekia Akuntansi) Accounting and Finance Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies JIMEKA
Nina Febriana Dosinta
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Mental Accounting dan Heuristik: Fenomenologi pada Kolektor Merchandise Ferrary, Melissa; Ikhsan, Syarbini; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1009

Abstract

The entertainment industry is starting to present various types of merchandise to pamper fans who are members of a community. The consumptive nature of merchandise collectors can have a negative impact if it cannot be controlled properly. This research aims to understand how mental accounting and heuristics are applied to anime merchandise collectors in managing finances and making purchasing decisions. This research uses a qualitative method with a phenomenological approach. The data collection techniques used in this research are structured interviews and in-depth observation. This research uses data analysis techniques in the form of data reduction, data presentation, and drawing conclusions. The results of this research show that anime merchandise collectors have applied mental accounting and heuristics to managing their finances and in making purchasing decisions. Of the eight informants interviewed, each had their own way of managing their finances but had the same goal, namely being able to control impulsive buying.
Unveiling the links: How poverty, unemployment, education, and income inequality drive crime in Indonesia? Kurniasih, Erni Panca; Andini, Novia; Kartika, Metasari; Dosinta, Nina Febriana; Hamsyi, Nur Fitriana; Iqbal, Ichsan
al-Uqud : Journal of Islamic Economics Vol. 8 No. 2 (2024): July
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v8n2.p189-210

Abstract

Despite a general decline in crime rates in Indonesia, the rising trends in poverty, unemployment, and income inequality in several provinces raise concerns about their potential to incite criminal behavior and escalate crime rates. This study aims to empirically examine the effects of poverty, unemployment, education, and income inequality on crime rates in Indonesia. Utilizing secondary data from the Central Statistics Agency (BPS), the study analyzes a panel dataset comprising 32 provinces over five years through panel data regression techniques. The findings reveal that poverty and unemployment have a significant and positive impact on crime rates, highlighting their critical roles as socioeconomic determinants of criminal activity. In contrast, education levels and income inequality do not exhibit significant effects on crime rates in the Indonesian context. Theoretically, these findings underscore the relevance of economic and social strain theories, which suggest that socioeconomic hardships contribute to deviant behavior as individuals seek alternative means to meet unmet needs. Practically, the study emphasizes the need for targeted poverty alleviation programs and effective unemployment reduction strategies to mitigate crime rates. Policymakers should focus on creating sustainable economic opportunities and strengthening social safety nets in vulnerable regions. This research contributes to the broader discourse on crime prevention by providing insights into the socioeconomic drivers of crime in a developing country context, guiding future strategies to foster social stability and security.
Impact of Profitability, Leverage, Capital Intensity, Firm Size, and Firm Age on Tax Avoidance Gowira, David; Haryono, Haryono; Dosinta, Nina Febriana
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.13614

Abstract

Indonesia's primary source of state revenue is taxes and is used to support economic growth to achieve the vision of "Golden Indonesia 2045". The challenge in collecting tax revenues is the act of tax avoidance by companies. This research wants to study whether the tax avoidance of basic materials companies on the Indonesia Stock Exchange from 2018 to 2022 is affected by factors such as profitability, leverage, capital intensity, company size, and company age. Ninety-six basic materials companies are the population in this study. This quantitative research uses financial reports through purposive sampling with a total sample of two hundred and ninety-five data. The findings in this study show that the tax avoidance is significantly positively influenced by profitability which is proxied by return on assets, while the tax avoidance is significantly negatively influenced by company size. On the other hand, the tax avoidance is not significantly influenced by leverage, capital intensity, and company age. These results imply that company management is encouraged to avoid taxes to meet the profit level targets set by shareholders, but remains careful to maintain the company's good reputation.
The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
Employee Watchlist as an Effort to Prevent Fraud in Banking in Indonesia Putra, Adirama Chrisna; Hamzani, Umianty; Fahmi, Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2599

Abstract

This study aims to develop a data-based Employee Watchlist system as a fraud prevention strategy in the banking sector in Indonesia. This study is based on the Fraud Triangle Theory, focusing on two main elements, namely motivation and opportunity, and strengthening the implementation of the Know Your Employee (KYE) strategy as regulated in POJK No. 12 of 2024 concerning Anti-Fraud Strategy. The method used is a case study with a descriptive-quantitative approach at Bank ABC. The data analyzed includes internal employee indicators such as Debt Service Ratio (DSR), leave patterns, and length of service in one position. The results of the study indicate that employees with DSR> 70%, do not take block leave, and hold the same position for more than two years have a high risk of fraud. This study supports the preparation of an Employee Watchlist system that is integrated with individual risk indicators predictively. This study also contributes to designing data-based supervision of employee behavior as part of the transformation of human resource risk management in the financial sector.
Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable Julianto, Hery; Yunita , Khristina; Fahmi , Muhammad; Helmi, Syarif M; Dosinta, Nina Febriana
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2613

Abstract

This study aims to analyze the influence of green accounting, company performance, and carbon emission disclosure on firm value, with gender diversity on the board of directors as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange from 2020 to 2023. Employing a quantitative causal-comparative research design, secondary data were collected from annual reports, sustainability reports, and environmental performance rating documents (PROPER). Statistical analyses including descriptive statistics, classical assumption tests, multiple linear regression, and moderated regression analysis were conducted using SPSS 25. The results reveal that green accounting, company performance, and carbon emission disclosure have significant positive effects on firm value. Moreover, gender diversity on the board significantly moderates these relationships, though with varying effects: it weakens the positive impact of green accounting on firm value but strengthens the effects of company performance and carbon emission disclosure. These findings suggest that while environmental accounting practices and corporate performance are critical in enhancing firm value, the role of gender diversity introduces complex dynamics in corporate governance influencing sustainability outcomes.
Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Subsektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Luthfi’ya, Ghina Ayu; Hamzani, Umiaty; Dosinta, Nina Febriana
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.110

Abstract

Penelitian ini menganalisis pengaruh struktur modal, profitabilitas, dan ukuran perusahaan terhadap tax avoidance pada perusahaan properti dan real estate di Bursa Efek Indonesia (BEI) tahun 2018 sampai 2024 menggunakan pendekatan kuantitatif dengan regresi data panel. Hasilnya menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap tax avoidance, sesuai Trade-Off Theory, sementara profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan, sejalan dengan Agency Theory dan Political Cost Theory. Perusahaan yang lebih profitabel dan besar cenderung melakukan tax avoidance secara legal melalui perencanaan pajak yang efisien. Implikasinya, manajemen disarankan tidak hanya mengandalkan utang untuk efisiensi pajak, tetapi juga mempertimbangkan risiko keuangan, keberlanjutan, dan kepatuhan regulasi. Perusahaan dengan profitabilitas tinggi harus menjaga transparansi dan etika untuk menghindari persepsi negatif dari investor dan otoritas pajak. Sementara itu, perusahaan besar perlu menyeimbangkan efisiensi pajak dengan pelaporan yang transparan agar tetap mematuhi hukum. Bagi regulator, temuan ini menekankan pentingnya memperkuat pengawasan dan memperbarui regulasi perpajakan, terutama untuk perusahaan dengan pelaporan keuangan kompleks, guna meminimalkan celah hukum. Investor juga disarankan lebih kritis dalam menganalisis laporan keuangan, seperti memantau Effective Tax Rate dan book-tax difference, sebagai indikator potensi tax avoidance. Dengan demikian, penelitian ini memberikan kontribusi empiris bagi pengambilan keputusan keuangan perusahaan dan perumusan kebijakan pajak yang lebih efektif.
MANIFESTATION OF SDG IN CORPORATE REPORTING: WHAT ABOUT INTEGRATED REPORTING? Dosinta, Nina Febriana; Yunita, Khristina; Astarani, Juanda
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.11

Abstract

Abstrak - Tantangan Pelaporan Terintegrasi: Pelaporan Akuntansi dan Tujuan Pembangunan BerkelanjutanTujuan Utama - Penelitian ini mengeksplorasi tantangan pelaporan terintegrasi berkenaan akuntansi keberlanjutan dan tujuan pembangunan berkelanjutan.Metode – Penelitian ini menggunakan metode analisis konten. Objek penelitian adalah pelaporan perusahaan jasa keuangan tahun 2016-2024.Temuan Utama – Penelitian ini menemukan bahwa pelaporan korporat tidak kontinu dalam mengadopsi secara penuh pelaporan terintegrasi. Internalisasi akuntansi keberlanjutan, dan prioritas tujuan pembangunan berkelanjutan memperkuat keberlanjutan perusahaan yang tercermin pada pelaporan perusahaan bagian keberlanjutan. Penekanan pada asas tujuan pembangunan berkelanjutan tercermin pada pelaporan korporat yang tidak mengadopsi penuh pelaporan terintegrasi.Implikasi Teori dan Kebijakan – Penelitian ini menyarankan kerangka akuntansi yang menekankan akuntansi keberlanjutan dan pelaporan SDGs. International Accounting Standard Board dapat mempertimbangkan hasil penelitian ini untuk mengembangkan kerangka akuntansi yang lebih komprehensif.Kebaruan Penelitian - Penelitian ini mengeksplorasi tantangan pelaporan terintegrasi berkenaan akuntansi keberlanjutan dan tujuan pembangunan berkelanjutan pada pelaporan perusahaan jasa keuangan. Abstract - Integrated Reporting Challenges: Sustainability Accounting and Sustainable Development Goals ReportingMain Purpose – This study explores the challenges of integrated reporting regarding sustainability accounting and sustainable development goals.Method – This study utilises the content analysis method. The study object is a financial services company reporting from 2016 to 2024.Main Findings – This study found that corporate reporting is not consistent in fully adopting integrated reporting. The internalisation of sustainability accounting and the prioritisation of sustainable development goals strengthen corporate sustainability, which is reflected in corporate sustainability reporting. The emphasis on the principles of sustainable development goals is reflected in corporate reporting that does not fully adopt integrated reporting. Theory and Practical Implications – This study proposes an accounting framework that emphasises sustainability accounting and SDG reporting. The International Accounting Standards Board may consider the results of this study to develop a more comprehensive accounting framework. Novelty – This study explores the challenges of integrated reporting regarding sustainability accounting and sustainable development goals in financial services company reporting.
Analisis Firm Performance: Pengaruh Asset Tangibility, Sales Growth, Dan Free Cash Flow Dengan Firm Size Sebagai Variabel Moderasi Musfikianty, Rindy; Fahmi, Muhammad; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.6340

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh asset tangibility, sales growth, dan free cash flow terhadap firm performance, dengan firm size sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Teknik Sampling yang digunakan adalah Purposive Sampling dengan total sampel yang dihasilkan sebanyak 10 perusahaan. Metode analisis yang digunakan adalah regresi linier berganda dan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa asset tangibility, sales growth, dan free cash flow berpengaruh signifikan terhadap firm performance. Selain itu, firm size terbukti memoderasi hubungan antara free cash flow dan firm performance, moderasi firm size tidak signifikan pada hubungan asset tangibility dan sales growth dengan firm performance. Secara simultan asset tangibility, sales growth, dan free cash flow berpengaruh signifikan terhadap firm performance.
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Sistem Digitalisasi Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Susanti, Titik; Yantiana, Nella; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.6341

Abstract

Perkembangan teknologi digital yang pesat telah menciptakan peluang baru di sektor ekonomi, termasuk memengaruhi nilai perusahaan, sebagaimana dijelaskan dalam teori dan penelitian sebelumnya. Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, ukuran perusahaan dan sistem digitalisasi terhadap nilai perusahaan, dengan profitabilitas sebagai variabel intervening, pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian mencakup 37 perusahaan transportasi dan logistik yang terdaftar di BEI selama periode 2019-2023, dengan teknik purposive sampling digunakan untuk menentukan sampel yang memenuhi kriteria penelitian, menghasilkan 10 perusahaan terpilih. Analisis data dilakukan menggunakan analisis jalur (path analysis) dan uji Sobel untuk menguji efek mediasi. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan ukuran perusahaan memiliki pengaruh signifikan terhadap profitabilitas, sementara digitalisasi sistem tidak berpengaruh signifikan. Selain itu, pertumbuhan penjualan, ukuran perusahaan, digitalisasi sistem, dan profitabilitas tidak memiliki pengaruh signifikan terhadap nilai perusahaan, serta profitabilitas tidak mampu memediasi pengaruh variabel-variabel tersebut terhadap nilai perusahaan. Temuan ini menunjukkan bahwa meskipun teknologi digital memiliki potensi besar, dampaknya terhadap nilai perusahaan di sektor transportasi dan logistik masih memerlukan kajian lebih mendalam
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Agustina Sarimastini Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Auro Osti Berliana Hutabarat Azmi, Ika Nur Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera Destriani, Mutiara Dewi, Anis Kusuma Elok Heniwati Elvariany, Karina Erni Panca Kurniasih Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gowira, David Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif M Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari Muhammad Fahmi MUHAMMAD FAHMI Muhammad Imran Syafe'ie Muhsin Muhsin Musfikianty, Rindy Nella Yantiana Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Ramadhani, Reni Rejeki, Ires Azri Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Situmorang, Yohana Deswita Surianti Surianti, Surianti Syarif M. Helmi Syarif Muhammad Helmi Titik Susanti Tyas, Farradesty Cahyaning Umiaty Hamzani Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa Wahyuni Wahyuni wahyuni wahyuni Yantiana, Nella Yocelyn Yulianto Yulianto, Yocelyn Yunita , Khristina