Articles
CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE
Lisiantara, Greg Anggana;
Jaeni, Jaeni;
Nugroho, Arief Himmawan Dwi;
Hardiningsih, Pancawati
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang
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DOI: 10.34152/fe.18.2.209-220
This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesis test used is multiple regression analysis with an interaction moderation model. The results of the study prove that earning management has no effect on firm value, CSR has a positive effect on firm value, debt policy has a negative effect on change values, good corporate governance has not been proven to strengthen the effect of earning management on firm value, good corporate governance has been shown to strengthen the effect of CSR on firm value. company. On the other hand, good corporate governance is proven to weaken debt policy on firm value.
Artificial Intelligence (AI) Based Marketing: Optimization in Changing Consumer Behavior Through E-Commerce Platforms
Tjahyono, Rudi;
Kusuma Wijaya, Dewa;
Hardiningsih, Pancawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia
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DOI: 10.57178/paradoks.v8i3.1323
The increasing use of artificial intelligence (AI) in digital marketing has revolutionized how e-commerce businesses interact with consumers. AI enables content personalization, predictive analysis of consumer needs, and automation of various aspects of marketing. However, the extent to which this technology influences consumer behaviour still needs further research. This study examines the impact of AI-based marketing on consumer behaviour, specifically in purchasing decisions, customer loyalty, and brand engagement on e-commerce platforms. Using AI-based personalization techniques and AI-powered chatbots, e-commerce platforms such as Shopee and Tokopedia offer customized experiences to increase consumer satisfaction and long-term loyalty. The analysis was conducted to determine how AI-based marketing strategies consisting of content personalization and chatbot interactions can influence consumer behaviour and contribute to the development of effective marketing strategies in the e-commerce industry.
The Support of Sharia Rural Banks Financing on National Financial Inclusion
Ariani, Nenny;
Etna Nur Afri Yuyetta;
Pancawati Hardiningsih
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
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DOI: 10.28918/ijibec.v4i1.1980
The purpose of this study is to examine the effect Sharia Rural Banks Financing through Micro Small Medium Entreprise (MSMEs) financing on Financial Inclusion in Indonesia from 2011 to 2018. The study samples consists of Financial Reporting of Sharia Rural Bank from the Indonesian Financial Service Authority and Financial Inclusion from Growth EconomiReport of Indonesia Central Bank. This study uses a quantitative approach with secondary Financial Inclusion data as measured by MSME Business Expansion Credit and Gross Domestic Product (GDP) using linear regression method to test the effect of variables.The results show that Sharia Rural Banks Financing has a significant effect to GDP (Gross Domestic Product) as a Financial Inclusion in Indonesia. The results of the study also showed that MSMEs Financing in Sharia Rural Banks did not have a significant relationship with Net Expansion credit because of Internal inhibiting the development of MSMEs such as low human resources, organizational management, addition limitations information technology and creativity
PENENTU KEPUASAN KERJA AUDITOR
Srimindarti, Ceacilia;
Poerwati, Rr. Tjahjaning;
Hardiningsih, Pancawati;
Lisiantara, Gregorius Anggana;
Oktaviani, Rachmawati Meita
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK
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DOI: 10.35315/dakp.v14i1.10251
This study aims to examine the effect of role conflict and locus of control on auditors’ job satisfaction. The population in this study consists of auditors working at Public Accounting Firms in the city of Semarang. The respondents selected for this research are auditors who work at Public Accounting Firms in Semarang and have at least one year of work experience. Data collection was conducted using a convenience sampling technique through questionnaires. Multiple regression analysis was used as a tool for data analysis. The results of the study show that role conflict has a negative effect on job satisfaction, whereas locus of control has a positive effect on job satisfaction.
Pengaruh Persepsi dan Pengetahuan Perpajakan Terhadap Keputusan Berkarir di Bidang Pajak dengan Variabel Motivasi Sebagai Moderasi
Sholecha, Falah Nazi';
Hardiningsih, Pancawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia
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DOI: 10.57178/paradoks.v8i4.1673
Studi ini menganalisis pengaruh persepsi profesi pajak dan pegetahuan perpajakan terhadap keputusan berkarir di sektor perpajakan, dengan mempertimbangkan peran motivasi sebagai variabel pemoderasi. Metode kuantitatif diterapkan dengan menyebarkan kuesioner daring kepada 117 mahasiswa jurusan Akuntansi dan PPAK di Universitas Stikubank Semarang. Analisis data menggunakan teknik PLS-SEM melalui perangkat SmartPLS 4. Hasil penelitian mengungkapkan bahwa pandangan positif terhadap profesi pajak secara signifikan mendorong minat berkarir di bidang tersebut. Sebaliknya, tingkat pemahaman perpajakan tidak menunjukkan pengaruh yang bermakna. Selain itu, motivasi tidak berhasil memperkuat hubungan antara persepsi maupun pemahaman perpajakan dengan pilihan karir. Temuan ini memberikan masukan berharga bagi pengelola pendidikan dan pihak terkait dalam mengembangkan pendekatan untuk meningkatkan minat mahasiswa terhadap karir di ranah perpajakan.
Optimalisasi Tata Kelola Keuangan ZIS melalui Penerapan PSAK 109 pada LAZISKU KB PII: Pengabdian Kolaboratif
Zulflrman Hasibuan, M.;
Pancawati Hardiningsih
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Agustus
Publisher : Lembaga Teewan Journal Solutions
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DOI: 10.62710/kyr83c27
Transparent and accountable financial governance is key to maintaining public trust in zakat institutions (LAZ). PSAK 109 serves as a guideline for sharia accounting in the management of zakat, infaq, and alms (ZIS), but its implementation is still limited in most community LAZs. This community service activity aims to assist LAZISKU KB PII in gradually implementing PSAK 109 to optimize ZIS's financial reporting. The implementation method includes initial assessment, training, technical assistance, and the preparation of financial SOPs based on PSAK 109. The results of the community service demonstrate a significant increase in management's understanding of the principles of PSAK 109, changes in the recognition and measurement of ZIS funds, and the development of an institutional commitment to maintaining consistent Sharia reporting. This activity demonstrates that a collaborative approach between academics and LAZs can be an effective strategy in strengthening the governance of Islamic social financial institutions
DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN
Safira, Ardisa;
Hardiningsih, Pancawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung
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DOI: 10.31955/mea.v9i3.6175
This study aims to analyze the effect of institusional ownership and firm size on sustinability report disclosure, with profitability as a moderating variable. This research applies a quantative approach using secondary data from annual report and sustainability resport of industrial sector comapnies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period. The sample was selected using purposive sampling and anlyzed with multiple linier reggresion and moderated regrresion analysis (MRA). Sustainability disclosure was measured using GRI 2021 Standars. The results indicate that institusional ownership and profitability have a significant negative effect on sustainability report disclosure, while firm size has no significant effects. Futhermore, profitability is proven to moderated the relationship between institusional ownwership and sustainability disclosure by strengthening the negative effects. These findings highlight that companies tend to prioritize financial performance over sustainability transparancy, emphasizing the need for alignment between financial orientation and social and environmental accountability reporting.
Bridging Data Discrepancies in Indonesia’s Self-Assessment System: Consultative Interventions at CV ABC
Astini, Yuli;
Hardiningsih, Pancawati
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2025): September
Publisher : Edumedia Solution
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DOI: 10.55824/jpm.v4i5.691
This article analyzes the process of resolving Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) received by CV ABC, a food and beverage distributor, for the 2022 and 2023 tax years. In Indonesia's self-assessment tax system, discrepancies often arise between taxpayer reports and data held by tax authorities. To address these gaps and enhance compliance, the Directorate General of Taxes (DGT) issues SP2DK as a strategic supervisory instrument. This study utilized a qualitative case study approach with a consultative assistance method (pendampingan). The analysis was conducted through data equalization and a thorough review of relevant tax regulations. The findings revealed common issues such as an unusually low profit margin, unreported bonus income in the form of goods, and data inconsistencies in Income Tax Article 23 and Value added tax return. Most findings were successfully resolved through clarification and voluntary corrections by the taxpayer. This case highlights the critical importance of professional assistance and strong internal controls to improve tax compliance and overcome administrative complexities, particularly for micro, small, and medium-sized enterprises (MSMEs). The findings of this study are expected to provide practical insights for other taxpayers and serve as a valuable reference for academics and policymakers
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI
Fadhila, Zati Rizka;
Hardiningsih, Pancawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin
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DOI: 10.36694/jimat.v10i2.211
Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI DALAM BERWIRAUSAHA: FACTORS AFFECTING ACCOUNTING STUDENT DECISION MAKING IN ENTREPRENEURSHIP
Aulia, Garinda;
Hardiningsih, Pancawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 3 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau
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DOI: 10.31258/current.4.3.434-444
The goal of this study is to investigate and look at how e-commerce, business capital, accounting information systems, income expectations, and entrepreneurial decision-making relate. Students enrolled in the Semarang Stikubank University (UNSBANK) Accounting Study Program for the classes of 2019 and 2020 made up the study's population. The primary data used in this study was directly collected from respondents using a Google form. A questionnaire is a method of gathering data. 130 respondents were included in the sample that was collected using the purposive sampling technique. The analytical technique employed is multiple linear regression analysis. According to the test's findings, e-commerce, accounting information systems, and income expectations have a effect and significant impact on entrepreneurs' ability to make decisions, however business capital has no such impact.