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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) Iqtishoduna: Jurnal Ekonomi Islam 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 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
Ardiani Ika Sulistyawati
Universitas Semarang
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Work Discipline as a Strategic Mediator Linking Islamic Leadership, Religiosity, and HR Performance in Competitive Islamic Economic Organizations Sulistyawati, Ardiani Ika; Fridatien, Ericke; Vydia, Vensy; Santoso, Aprih; Suboh, Ammeruddin Shah
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Department of Sharia Economics Faculty of Islamic Economics and Business, Universitas Islam Syarifuddin Lumajang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3223

Abstract

This study investigates the mediating role of work discipline in the relationship between Islamic Leadership, religiosity, work motivation, and human resource (HR) performance within Islamic educational institutions. A quantitative explanatory research design was employed to examine causal relationships among the constructs under study. The population consisted of teachers at State Islamic High School Semarang, Indonesia, and data were collected using saturated sampling, a non-probability technique in which the entire accessible population is used as respondents. A total of 60 teachers participated by completing a structured questionnaire measured on a five-point Likert scale. Instrument reliability and validity were assessed through Cronbach's alpha, composite reliability, and convergent validity indicators. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), which is appropriate for small sample sizes, complex mediation models, and non-normal data structures. The results reveal that work discipline significantly mediates the effect of Islamic Leadership on HR performance, as indicated by a higher indirect effect value (9.558 > 2.247). A similar pattern is observed in the relationship between religiosity and HR performance, where the indirect effect (11.158 > 5.066) exceeds the direct impact. Moreover, work discipline is found to mediate the influence of work motivation on HR performance, supported by a more substantial indirect effect (15.474 > 0.801). Overall, the findings highlight work discipline as a critical mechanism that strengthens HR performance in Islamic institutional settings.
ANALISIS DAMPAK GCG, PERENCANAAN PAJAK PADA MANAJEMEN LABA Pipin Sri Sudewi; Ardiani Ika Sulistyawati; Aprih Santoso; Puspa Rini; Dipa Teruna Awaloedin
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v6i2.1829

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan perencanaan pajak terhadap manajemen laba pada perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa GCG tidak berpengaruh signifikan terhadap manajemen laba, sehingga mekanisme tata kelola belum mampu menekan tindakan oportunistik manajemen. Sebaliknya, perencanaan pajak terbukti berpengaruh positif dan signifikan terhadap manajemen laba, yang mengindikasikan bahwa upaya pengelolaan beban pajak dapat mendorong praktik manajemen laba di perusahaan. Secara simultan, kedua variabel mampu menjelaskan 53% variasi manajemen laba. Temuan ini menegaskan pentingnya peran perencanaan pajak dalam memengaruhi kebijakan pelaporan keuangan, serta menunjukkan bahwa penerapan GCG masih perlu diperkuat untuk meminimalkan praktik manajemen laba.
MENAKAR KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI FAKTOR-FAKTOR PENENTUNYA (Studi Empiris pada SKPD di Kota Semarang) Intan Ayuningtyas; Ardiani Ika Sulistyawati; , Arief Himmawan Dwi Nugroho
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 1 (2022): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i1.109

Abstract

This research aims to test and analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity toward the quality of the financial information of local government. The sample in this research were employees of the finance department at SKPD in Semarang. Sampling techniques carried out by purposive sampling method that produces 124 samples to be processed. The analysis method used in this research is a quality test of data, classic assumptions test, hypothesis test and multiple linear regression analysis with SPSS program. The results show that the partial implementation of information technology utilization and human resources quality have a positive effect on the quality of local government financial reporting information, while the use of internal control systems, implementation good governance, and human resource capacity does not have an effect on the quality of local government financial reporting information. While simultaneously the analyze the influence of internal control systems, information technology utilization, human resources quality, implementation good governance, and human resource capacity together affect the quality of the financial information of local government.
The Influence of Organizational Commitment and Internal Control on Fraud Prevention with Good Governance as a Moderation Anita Mustika Sari; Supramono Supramono; Ardiani Ika Sulistyawati
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3122

Abstract

The fraud phenomenon and the results of the 2023 SPI indicate that the risk in the management of procurement of goods and services in Regional Government G is still at alert status. This study aims to analyze the effect of the internal control system and organizational commitment on fraud prevention, as well as the role of Good Governance as a moderating variable. This study contributes to the development of financial management science and provides practical recommendations for governments and companies in formulating procurement policies. This study uses quantitative methods with surveys and experiments. The study population included 257 employees involved in procurement, with a sample of 209 respondents selected through purposive sampling. Data were collected through a Likert-based questionnaire and analyzed using Partial Least Squares (PLS) with SmartPLS. The results showed that organizational commitment and internal control systems had a positive effect on fraud prevention. Good Governance moderated the effect of organizational commitment positively, but weakened the effect of the internal control system. The implications of the theory based on agency theory indicate that good governance limits the opportunity for deviation through transparency and accountability. Recommendations include increasing anti-corruption training, strengthening supervision, digitalizing procurement, and optimizing the public complaint system. Further research is suggested to add variables such as leadership integrity and organizational culture to enrich the understanding of fraud prevention.
THE EFFECT OF TAX UNDERSTANDING, TAXPAYER AWARENESS, TAX SOCIALIZATION AND FISCUS SERVICES ON TAXPAYER COMPLIANCE OF PERSONAL PERSONS Sulistyawati, Ardiani Ika; Lestari, Rr. Dian Indriana Tri; Sabilla, Rahma Isna
International Journal of Social and Management Studies Vol. 3 No. 1 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.673 KB) | DOI: 10.5555/ijosmas.v3i1.158

Abstract

This study aims to examine the existence, (1) The effect of tax understanding on individual taxpayer compliance, (2) The effect of taxpayer awareness on individual taxpayer compliance, (3) The effect of tax socialization on individual taxpayer compliance, (4) The influence of tax authorities on individual taxpayer compliance. This type of research is quantitative research. The population in this study is an individual taxpayer as an employee who has met the requirements as a registered taxpayer at KPP Pratama Jepara. The sample in this study was an individual taxpayer of Income Tax Article 21. Sampling in this study was conducted by using simple random sampling method. The data collection technique in this study was carried out by interview. The data analysis technique used is multiple regression techniques with the help of SPSS. The results of this study indicate that (1) Understanding of taxes has no effect on taxpayers. (2) Taxpayer awareness has a positive effect on taxpayer comments. (3) Tax socialization does not have a significant effect on tax recommendations. (4) Fiskus services do not have a significant effect on taxpayer comments.
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.
FRAUD PENTAGON THEORY IN DETECTING FRAUDULENT FINANCIAL REPORTING IN FINANCIAL COMPANY Sapiri, Muhtar; Sulistyawati, Ardiani Ika; Muklis, Muklis; Alfiana, Alfiana; Putro, Rizki Listyono
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.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Alfiana 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 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 Fridatien, Ericke 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 Kristianti Kiswanto, Fransiska Nanda 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 Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan 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, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Putro, Rizki Listyono Rachmawati, Ika Anis Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti 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 Sapiri, Muhtar Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah 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 Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti