Article Per Year (5 Year)
p-Index From 2021 - 2026
7.135
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Journal of Community Service and Empowerment Journal Economy And Currency Study (JECS) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Indonesian Community Journal Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) International Journal of Business and Applied Economics (IJBAE) International Journal of Scientific Multidisciplinary Research (IJSMR) Paradoks : Jurnal Ilmu Ekonomi Bukhori: Kajian Ekonomi dan Keuangan Islam Jurnal Nusantara Mengabdi Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Advances in Accounting, Economics, and Management IIJSE Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi dan Pembangunan Indonesia International Journal of Business, Economics & Financial Studies Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi JER International Journal of Economics, Management and Accounting Goodwood Akuntansi dan Auditing Reviu International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Sasambo: Jurnal Abdimas (Journal of Community Service) BEGAWI: Jurnal Pengabdian Kepada Masyarakat Nemui Nyimah Studi Akuntansi dan Bisnis Indonesia Indonesian Journal of Taxation and Accounting Jurnal Akuntan Publik IJEMA
Komalasari, Agrianti
Department Of Accounting, Faculty Of Economics And Business, Lampung University, 35145 Bandar Lampung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 2   3   4   5   6 
Analisis Penggunaan Bank Digital Berbasis Sistem Informasi Akuntansi Menggunakan Model UTAUT2 pada Generasi Z di Kota Bandar Lampung Indy Basitu Rahma; Agrianti Komalasari
Jurnal Akuntan Publik Vol. 3 No. 1 (2025): Maret:Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v3i1.4807

Abstract

This study aims to evaluate the factors influencing the adoption of digital banking among Generation Z in Bandar Lampung using the UTAUT2 model. The research employs a quantitative approach, with purposive sampling as the sampling technique. Data analysis is conducted using SmartPLS 4.0 with the PLS-SEM method. Primary data for this study was collected through an online survey via Google Forms, involving a total sample of 312 respondents. The findings indicate that performance expectancy, effort expectancy, price value, hedonic motivation, and trust positively influence behavioral intention. Meanwhile, the variables found to affect use behavior are facilitating conditions, habit, and behavioral intention. Furthermore, this study reveals that social influence does not have an effect on behavioral intention.
ESG, Ownership Structure, and Board Composition Effects on Tax Avoidance in Indonesian Manufacturing Febby Taniya; Agrianti Komalasari
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i2.494

Abstract

Purpose: This study aims to analyze the effect of ESG performance, institutional ownership, and the proportion of female directors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. Methodology: This study uses a quantitative approach with a balanced panel dataset of 19 companies, yielding 57 observations selected through purposive sampling. Tax avoidance is proxied by the Effective Tax Rate (ETR), while firm size and profitability serve as control variables. The analysis was conducted using a Random Effect Model with Panel EGLS (Swamy-Arora) in EViews. Results: ESG performance and the proportion of female directors had no significant effect on tax avoidance. Institutional ownership has a significant negative effect on tax avoidance, indicating that higher institutional ownership reduces aggressive tax-avoidance practices. Conclusions: The findings suggest that institutional ownership effectively monitors management and curbs opportunistic behavior related to tax avoidance, while ESG disclosure and female director representation are currently insufficient to significantly influence tax strategies in the Indonesian manufacturing context. Limitations: This study is limited by a small sample (19 firms), reliance on a single ESG data source, and a short post-pandemic period. Future research should expand the sample, separate ESG dimensions, and explore alternative tax avoidance proxies, such as Cash ETR or Book-Tax Differences. Contribution: This study provides empirical evidence on the factors of corporate governance and sustainability that affect tax avoidance in Indonesia, offering insights for regulators, investors, and companies to improve monitoring mechanisms and corporate reporting practices.
Pengaruh Religiusitas, Machiavellian, Dan Kolektivisme Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas Lampung Febriansyah Duwi Saputra; Agrianti Komalasari
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 2 (2025): IJEMA - Februari 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh religiusitas, machiavellian, dan kolektivisme terhadap persepsi etis mahasiswa akuntansi. Studi ini menggunakan pendekatan kuantitatif dengan metode explanatory research, melibatkan 130 mahasiswa akuntansi Universitas Lampung yang telah menyelesaikan mata kuliah terkait etika bisnis dan profesi. Data diperoleh melalui kuesioner berbasis skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa religiusitas dan kolektivisme berpengaruh positif dan signifikan terhadap persepsi etis mahasiswa, sedangkan machiavellian memiliki pengaruh negatif dan signifikan. Temuan ini menegaskan bahwa nilai-nilai keagamaan dan budaya kolektivis dapat meningkatkan kesadaran etis mahasiswa, sementara kecenderungan manipulatif justru menurunkan standar etika. Implikasi dari penelitian ini dapat digunakan oleh institusi pendidikan untuk memperkuat pembelajaran etika dalam kurikulum, guna membentuk mahasiswa akuntansi yang lebih berintegritas di dunia profesional
Global Trends in Greenwashing Research Within Sustainability Reporting: A Bibliometric Analysis (2008–2026) Miftha Pasha Alfallah; Agrianti Komalasari; Liza Alvia
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 3 (2026): June
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i1.442

Abstract

This study aims to uncover the intellectual evolution and global dynamics of greenwashing practices in sustainability reporting and to identify shifts toward more technical detection mechanisms. The methodology used is a quantitative descriptive bibliometric approach to 174 Scopus-indexed journal articles from 2008 to 2026 through analysis of trends, citation networks, and conceptual structures. The results show that greenwashing has transformed from a marginal issue to a strategic topic with exponential growth since 2023, accompanied by a shift in focus from symbolic legitimacy to Environmental, Social, and Governance (ESG) based transparency and disclosure. Furthermore, the integration of technologies such as Artificial Intelligence and Natural Language Processing is beginning to be utilized to detect discrepancies between claims and actual performance. The study's conclusion confirms that greenwashing has developed into a systemic risk that impacts the credibility of sustainability reporting and financial market performance. The limitations of this study lie in the use of a single database and the lack of cross-sector empirical validation. The contribution of this study is to provide a comprehensive mapping of the trends, structure, and future directions of greenwashing research and provide a basis for the development of more adaptive policies and detection instruments.
Determinants of Fintech Adoption among MSMEs: Integrating TAM Constructs, Financial Literacy, Government Support, Trust, and User Innovativeness Sri Astuti; Rindu Rika Gamayuni; Agrianti Komalasari
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.883

Abstract

Purpose – This study examines the determinants of fintech adoption among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia by extending the Technology Acceptance Model (TAM) with financial literacy, government support, trust, and user innovativeness. It also examines the effects of financial literacy and government support on user innovativeness..Method – A quantitative explanatory design was employed using survey data from 335 MSME owners and managers participating in the 2024 MSME Enhancement Program across 19 cities and regencies in Java, Sumatra, and Bali. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).Findings – Financial literacy and government support significantly enhance user innovativeness. Fintech adoption is significantly influenced by financial literacy (β = 0.126, p = 0.042), government support (β = 0.131, p = 0.009), trust (β = 0.344, p < 0.001), and user innovativeness (β = 0.256, p < 0.001). In contrast, perceived usefulness and perceived ease of use do not significantly influence fintech adoption.Research implications – The findings suggest that behavioral, institutional, financial, and trust-related factors are more influential than traditional TAM constructs in explaining fintech adoption among Indonesian MSMEs. Policymakers should strengthen financial literacy, innovation-oriented support, and digital ecosystems, while fintech providers should prioritize trust and security.Originality – This study extends TAM by integrating financial literacy, government support, trust, and user innovativeness into a unified framework, demonstrating the importance of contextual and behavioral factors in explaining fintech adoption among MSMEs in a developing-country context.
Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan Benjamin Agustinus Haloho; Mega Metalia; Agus Zahron Idris; Agrianti Komalasari
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1986

Abstract

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.
Co-Authors Achmad Chaedar Yasin Bakhtiar Agus Zahron Idris Albi, Rachma Utari Annisa Papuanita Hefiria Arisky Andrinaldo Aryan Danil Mirza. BR Ayu Dwiny Octary Ayu Susanti Ayuni Putri, Lidya Benjamin Agustinus Haloho Bisma Putra Atallah Celvin Yusra Chara Pratami Tidespania Tubarad Dadan Kurniawan Desvita Adaria Desvita Adaria Dewi, Fajar Gustiawaty Doni Sagitarian Warganegara Einde Evana Einde Evana Ernie Hendrawaty Ersi Sisdianto Fajar Gustiawaty Dewi Fathur Rahman As Shiddiq Febby Taniya Febriansyah Duwi Saputra Firda Fitria Nasution Fitra Dharma fitra dharma Haninun Harsono Edwin Puspita HERU WAHYUDI Husni Bagus Kananda Ibnu Trilaksono Indy Basitu Rahma Intan Kumala Ratu Ivanka Maharani SZ Joni Putra Kamadie Sumanda Syafiz Kiagus Andi Kiagus Andi Kiagus Andi Komaruddin Komaruddin Komaruddin Komaruddin Lindrianasari Liza Alvia Liza Alvia Liza Alvia Liza Alvia Mailiza Maharani Maulidia Berlianti Mega Metalia, Mega Meidiah Islamiati Melli Oktaviana Mely Syafitri Wartindas Miftha Pasha Alfallah Mira Apriliana Sari Mohammad Bin Abdullah Mohd. Lokman Muhammad Abduh Hafidz Muhammad Abib Nur Alim Nadia Maharani Nairobi Neny Desriani Neta Tertina Aratri Niken Kusumawardani Nurdiono Nurdiono Nurul Rizki Yanti Nurul Rizki Yanti Pratiwi, Tasya R. Ribhan Regina Caeli Reni Oktavia Retno Yuni Nur Susilowati Reyhan Jaya Rialdi Azhar rindu rika gamayuni Riska Tiara Putri Rona Majidah Sari Indah Oktanti Sari Indah Oktanti Sembiring Saring Suhendro SARING SUHENDRO Sella Yunita Setyawan, FX Arinto Siti Khusfatun Khasanah Siti Zulaiha Sri Astuti Sri Hasnawati Sri Ratna Sulistiyanti Sri Suningsih Suningsih, Sri Susi Sarumpaet Susi Sarumpaet Susi Sarumpaet Syaipudin, Usep Thisya Audina Tri Joko Prasetyo Tri Joko Prasetyo Trijoko Prasetyo Valen Miranda Wangi, Bunga Mega Widya Rizki Eka Putri Widya Rizki Eka Putri Winanti, Diki Danar Tri Winia Waziana Yuliansyah Yuliansyah Yuztitya Asmaranti