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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Jurnal Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi ACCOUNTABILITY PROSIDING Jurnal Ilmu Ekonomi ASET Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS Jurnal Akuntansi Bisnis Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Al Tijarah Jurnal EMT KITA Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis Indonesian Journal for Health Sciences (IJHS) JURNAL MANAJEMEN BISNIS Jurnal STIE Semarang (Edisi Elektronik) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Indonesia Accounting Journal POINT International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi SOLUSI Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Ilmiah ASET Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Adbis : Jurnal Administrasi dan Bisnis Jurnal Ekonomi Efektif Journal of Social Responsibility Projects by Higher Education Forum Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Golden Ratio of Finance Management Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) BanKu: Jurnal Perbankan dan Keuangan JURNAL ABDIKARYASAKTI Mamangan Social Science Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Sustainable Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Muslim Heritage Indo-Fintech Intellectuals: Journal of Economics and Business Tematik Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Environmental Innovation (ANEVA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Advances in Educational Innovation
Ardiani Ika Sulistyawati
Universitas Semarang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KEPUASAN KERJA DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING PADA KARYAWAN GENERASI Z DI PT DIGDAYA BERKAH INDONESIA Anbrilla; Christantius Dwiatmadja; Ardiani Ika Sulistyawati
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42673

Abstract

This study was conducted to examine the effect of Leadership Style and Compensation on Job Satisfaction, with Motivation as an intervening variable, among Generation Z employees at PT. Digdaya Berkah Indonesia, Semarang Regency, Central Java. The research employed a quantitative approach, distributing closed-ended questionnaires to 57 Generation Z employees at the company. Data analysis was carried out using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the SmartPLS software. The results indicate that Leadership Style does not have a significant effect on Job Satisfaction, while Compensation has a positive and significant effect on Job Satisfaction. Leadership Style has a positive and significant effect on Motivation, and Motivation in turn has a significant effect on Job Satisfaction. Moreover, there is a very strong relationship between Compensation and Motivation.
Mediating Contribution of Job Crafting to the Role of Servant Leadership and AI in Enhancing Work Engagement Mey Ayu Lestari; Ardiani Ika Sulistyawati; Gehad Mohammed Sultan Saif
Advances Educational Innovation Vol. 1 No. 1 (2024): August
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aei.v1i1.84

Abstract

Objective: This study investigates the mediating role of job crafting in the relationship between artificial intelligence (AI) awareness, servant leadership, and work engagement among employees.Methods: Utilizing quantitative analysis, the research involved surveying employees and employing structural equation modeling to test the proposed hypotheses regarding the influence of AI awareness and servant leadership on job crafting and work engagement.Findings: The results reveal that while servant leadership significantly enhances job crafting and work engagement, AI awareness does not positively impact job crafting. However, job crafting positively influences work engagement and mediates the effect of servant leadership on work engagement, indicating a complex interplay between leadership styles and employee engagement levels.Novelty: This study contributes to the literature by highlighting the differential impact of AI awareness and servant leadership on job crafting and work engagement, emphasizing the critical role of leadership in fostering employee motivation and productivity in the context of technological advancements.Theory and Policy Implications: The findings suggest that organizations should focus on developing servant leadership qualities among managers to promote job crafting and enhance employee engagement. Furthermore, while fostering AI awareness is essential, organizations must balance it with supportive leadership practices to prevent potential negative impacts on employee morale.
The Influence of Leadership and Supervision on Work Discipline with Commitment as an Intervening Variable (Study at the Grobogan Regency Industry And Trade Office) Dedy Restu Nugroho; Wyati Saddewisasi; Ardiani Ika Sulistyawati
Eduvest - Journal of Universal Studies Vol. 5 No. 11 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i11.52130

Abstract

One of the main keys to determining the success of an organization in achieving goals is employee work discipline. A high level of work discipline reflects the employee's commitment and responsibility to the existing regulations. However, many employees have proven to be less than optimal in implementing employee discipline rules. There are many factors that can affect the lack of work discipline among employees. This study aims to determine the influence of Leadership and Supervision on Work Discipline with Commitment as an intervening variable in employees of the Grobogan Regency Disperindag, with a population of 57 ASN employees, sampling 55 ASN (PNS and PPPK) using the census method. The data collection method in this study uses a questionnaire and a data collection scale with a Likert scale. The analysis technique used in this study employs SEM (Structural Equation Model) with the Partial Least Square (PLS) analysis technique operated using the help of SmartPLS software version 3.0. The results of the study show that Leadership has a positive and significant effect on Commitment; Supervision has a positive and significant effect on Commitment; Commitment has a positive and significant effect on Work Discipline; Leadership does not have a significant effect on Work Discipline; and Supervision does not have a significant effect on Work Discipline. In addition, Leadership has a positive effect on Work Discipline through Commitment, and Supervision has a significant effect on Work Discipline through Commitment.
Analisis Faktor-Faktor Penentu Penghindaran Pajak Ardiani Ika Sulistyawati; Fransiska Nanda Kristianti Kiswanto
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/r2t43b59

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Karakter Eksekutif (KAE), Capital Intensity, Good Corporate Governance, dan Profitabilitas terhadap Penghindaran Pajak (Tax Avoidance) yang dihitung dengan menggunakan Cash Effective Tax Rate (CETR). Populasi dan sampel penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Kemudian, setelah dilakukan proses pemilihan sampel dengan menggunakan metode purposive sampling, maka diperoleh 200 data sampel. Metode yang digunakan dalam penelitian ini adalah dengan menggunakan metode kuantitatif dengan sumber data sekunder, yaitu mengumpulkan laporan keuangan atau annual report yang dipublikasikan di Bursa Efek Indonesia atau website masing-masing perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan analisis yang telah dilakukan dalam penelitian ini, maka dapat disimpulkan bahwa Karakter Eksekutif (KAE), Good Corporate Governance (GCG), dan Profitabilitas (ROA) tidak berpengaruh signifikan terhadap penggelapan pajak, sedangkan Capital Intensity (CIR) berpengaruh signifikan terhadap penggelapan pajak.
Kajian Empiris Faktor-Faktot Penentu Kepatuhan Wajib Pajak Orang Pribadi Pitri Sheli Indarwati; Ardiani Ika Sulistyawati
Jurnal Inovasi Pajak Indonesia Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/estz9r28

Abstract

Tujuan: Penelitian ini bertujuan untuk menyelidiki pengaruh Pemahaman, Kesadaran, Kualitas Pelayanan, Sanksi, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi, dengan fokus utama pada pemahaman dampak masing-masing faktor tersebut terhadap tingkat kepatuhan pajak individu.Metode: Penelitian ini menggunakan analisis regresi linier berganda. Data primer dikumpulkan dari 97 responden yang merupakan wajib pajak di suatu wilayah tertentu.Hasil: Analisis menunjukkan bahwa Pemahaman dan Kesadaran memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan Kualitas Pelayanan dan Sanksi tidak berpengaruh signifikan. Sosialisasi Pajak juga memiliki pengaruh signifikan terhadap kepatuhan wajib pajak.Kebaruan: Penelitian ini menambah wawasan baru mengenai faktor-faktor yang memengaruhi kepatuhan pajak individu, menyoroti pentingnya Pemahaman dan Kesadaran, serta mengidentifikasi keterbatasan pengaruh Kualitas Pelayanan dan Sanksi.Implikasi Praktis: Penelitian ini menekankan pentingnya edukasi dan sosialisasi untuk meningkatkan kepatuhan pajak. Hasil ini dapat membantu pemerintah dan lembaga terkait dalam merancang kebijakan yang lebih efektif guna meningkatkan penerimaan pajak negara.
FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING IN FINANCIAL COMPANY Muhtar Sapiri; Ardiani Ika Sulistyawati; Muklis Muklis; Alfiana Alfiana; Rizki Listyono Putro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/dyh7eg65

Abstract

Indonesia's banking sector has experienced recurrent fraud incidents, particularly those involving falsified financial statements, revealing persistent vulnerabilities despite heightened regulatory scrutiny. These issues position banking and financial services as one of the most fraud-prone industries in Indonesia, necessitating a deeper understanding through advanced frameworks like the fraud pentagon theory, which identifies pressure (Financial Target) as a primary driver of dishonest reporting, alongside opportunity (Financial Stability), rationalization (Change in Auditor), competence (Change in Director), and arrogance (CEO’s Photo Frequency). This study utilizes secondary data obtained from the IDX, with 30 companies as samples, resulting in 150 panel data points from the banking and financial sector in Indonesia. The data was analyzed using Eviews. The research indicate that only the financial target variable, proxied by ROA, has a positive and significant effect. Meanwhile,the other variables are insignificant, although the variables financial stability, change in auditor, and change in director show a negative direction. The implications of these findings suggest that by increasing its application in developing market environments and demonstrating that not all proxies suggested for ability and arrogance have predictive power in non-Western environments like Indonesia, where cultural and institutional factors can reduce their relevance, this research advances the Fraud Pentagon Theory. Specifically, this casts doubt on the universality of arrogance as an incentive for deception, arguing that the visual depiction of leadership is more consistent with enhancing corporate image than with dishonesty.
Optimalisasi Pemanfaatan Pencatatan Keuangan Dasar untuk Meningkatkan Literasi Keuangan Pelaku UMKM Aprih Santoso; Saifudin Saifudin; Ardiani Ika Sulistyawati; Sri Purwantini
Journal of Social Responsibility Projects by Higher Education Forum Vol 7 No 1 (2026): July 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v7i1.10723

Abstract

Batik Tapak Dara micro, small, and medium enterprises (MSMEs) are a group of business actors facing challenges in financial management, particularly in recording business transactions in a simple and systematic manner. An initial survey conducted in January–February 2026 indicated that most MSME actors had insufficient understanding of basic financial recording. The problems were reflected in irregular recording of income and expenses, the absence of separation between business and personal finances, and increasing business management pressures due to declining income and rising operational costs. This community service activity aimed to improve the financial literacy and basic financial recording skills of MSME actors and assist participants in applying more systematic financial records in their business activities. The activity was conducted from March to May 2026 and involved 30 MSME actors through the Participatory Action Learning System (PALS) approach, consisting of training, practical exercises, and mentoring on basic financial recording. Evaluation was conducted using pre-test and post-test assessments to measure changes in participants’ knowledge before and after the intervention. The evaluation results showed that the mean knowledge score increased from 42.3 in the pre-test to 78.6 in the post-test. This represents an increase of 36.3 points or 85.8% compared with the initial score. Furthermore, 26 participants (86.7%) were able to correctly practice cash-flow recording, sales records, purchase records, and the separation of business and personal finances after participating in the activity. These results indicate an improvement in participants’ basic financial knowledge and practical skills following the intervention. The contribution of this activity was to provide MSME actors with practical skills for implementing simple financial records as a basis for more organized business management and improved decision-making.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Anbrilla Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Christantius Dwiatmadja Dede Hertina Dedy Christiyanto Dedy Restu Nugroho Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fransiska Nanda Kristianti Kiswanto Gehad Mohammed Sultan Saif Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Lestari, Rr. Dian Indriana Tri Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mey Ayu Lestari Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Muhtar Sapiri Muklis Muklis Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Pitri Sheli Indarwati Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizki Listyono Putro Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Sabilla, Rahma Isna Saddewisasi, Wyati Saifudin Saifudin Septi Ratnasari Septiana, Shella Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Purwantini Sri Yuni Widowati Sujarwati, Intan Sujito Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yuliyanti Yuliyanti