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All Journal PERMANA The Indonesian Accounting Review Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Otoritas : Jurnal Ilmu Pemerintahan Jurnal ASET (Akuntansi Riset) Fokus Ekonomi Sketsa Bisnis Jurnal Sains Sosio Humaniora Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Jambura Economic Education Journal Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Wacana Ekonomi Jurnal Abdimas Mandiri Jurnal Riset Akuntansi Politala Jurnal Akuntansi Jurnal Inovasi Ekonomi Jurnal Industri Kreatif dan Kewirausahaan Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Nusantara MANAJEMEN Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Public Accounting (JPA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Jurnal Keuangan dan Bisnis Riwayat: Educational Journal of History and Humanities Fokus Abdimas Journal of Information System & Business Management (ISBM) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dewi Indriasih
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
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The Effect of Book Tax Gap, Cash Flow Volatility, Operating Cycle, and Financial Leverage on Earnings Persistence: The Moderating Role of Managerial Ownership Rodiyah Kusuma Dewi; Dewi Indriasih; Teguh Budi Raharjo
Jurnal Wacana Ekonomi Vol 25 No 3 (2026): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i3.43758

Abstract

The volatile nature of earnings within the consumer cyclicals industry often mirrors the sector's acute vulnerability to macroeconomic shifts, casting doubt on the long-term viability of corporate financial performance. Sparked by a persistent lack of consensus in prior literature regarding what truly drives profit durability, this inquiry delves into the underlying mechanics of earnings persistence. The research centers on evaluating the influence exerted by the book tax gap, operating cash flow variance, the duration of the operating cycle, and financial leverage. To provide a deeper layer of analysis, managerial ownership is introduced as a moderating force to determine whether internal governance can tilt the relationship between these factors and earnings stability for firms listed on the Indonesia Stock Exchange between 2021 and 2025. Drawing from a quantitative dataset of 260 observations across 52 entities, the application of Moderated Regression Analysis (MRA) brought several critical insights to light. The data reveals that the discrepancy between accounting and taxable income the book tax gap actually serves as a positive catalyst, reinforcing the persistence of earnings. Conversely, a protracted operating cycle acts as a primary bottleneck, significantly eroding the stability of reported profits. Interestingly, neither the fluctuations in cash flow nor the weight of financial debt played a meaningful role in shaping earnings trajectories during this period. The moderating impact of managerial ownership proved highly targeted; it functioned exclusively to buffer the negative repercussions of a lengthy operating cycle. Ultimately, this study underscores that maintaining a resilient financial profile depends less on debt structures and more on the strategic alignment of fiscal reporting and the aggressive pursuit of operational efficiency.
Edukasi Pasar Modal pada Siswa SMA Negeri 1 Pangkah Guna Meningkatkan Kesadaran Berinvestasi Aminul Fajri; Dewi Indriasih; Yanti Puji Astutie; Abdulloh Mubarok; Fahmi Firmansyah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/tdkv2p03

Abstract

Rendahnya tingkat literasi keuangan di kalangan remaja Indonesia menjadi perhatian serius, terutama karena keputusan finansial pada usia muda dapat berdampak jangka panjang terhadap kesejahteraan ekonomi di masa depan. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2024 oleh OJK–BPS, tingkat literasi keuangan kelompok usia 15–17 tahun hanya mencapai 51,70%, jauh di bawah rata-rata nasional 65,43%. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman investasi pasar modal bagi siswa SMA Negeri 1 Pangkah melalui edukasi dan praktik langsung. Metode pelaksanaan meliputi tahapan perencanaan, persiapan, pelaksanaan, diskusi, serta evaluasi. Kegiatan dilakukan dengan metode ceramah interaktif, diskusi, dan simulasi transaksi saham menggunakan aplikasi trading. Evaluasi dilakukan dengan membandingkan hasil pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil menunjukkan adanya peningkatan rata-rata pemahaman sebesar 50%, dengan aspek mekanisme investasi saham mengalami peningkatan tertinggi sebesar 53,5%. Temuan ini menunjukkan bahwa edukasi investasi pasar modal melalui pendekatan praktis dan interaktif efektif dalam meningkatkan literasi keuangan remaja. Kegiatan ini diharapkan menjadi langkah awal dalam membangun kesadaran finansial dan perilaku investasi cerdas di kalangan generasi muda.
Gen Z: The Interaction Between Accounting Understanding and Factors Influencing AI Adoption in Accounting Software Hakim, Muhammad Haekal Fadhillah; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58369

Abstract

This study examines the effects of accounting digitalization, prospective accountants' technology readiness, and financial reporting accuracy on the adoption of Artificial Intelligence (AI) in accounting software, with accounting understanding positioned as a moderating variable. The study was motivated by inconsistent findings in prior research regarding the technological and individual factors that drive AI adoption among accounting students, and by the absence of an integrated model linking digitalization, readiness, information quality, and accounting competence. A quantitative survey method was employed, collecting primary data through a structured Likert-scale questionnaire distributed to 400 active accounting students from five higher-education institutions in Tegal City, Indonesia, selected through purposive sampling based on the Slovin formula. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that accounting digitalization, technology readiness, and financial reporting accuracy each have a positive and significant effect on AI adoption. Accounting understanding was found to significantly moderate the relationship between accounting digitalization and AI adoption, although in a negative (weakening) direction, while it did not significantly moderate the relationships between technology readiness or financial reporting accuracy and AI adoption. These findings extend the Technology Acceptance Model by clarifying the boundary conditions under which accounting competence shapes technology adoption behavior among future accountants, and offer practical implications for accounting curriculum development and accounting-software design.
The Effect of Tax Fairness Perception, Tax Knowledge, and Tax Ease on Taxpayer Compliance with Religiosity Attitude as a Moderating Variable: A Case Study of MSME Taxpayers in Tegal City Rizki, Amelia ana; Indriasih, Dewi; Mubarok, Abdulloh
Jurnal Sains Sosio Humaniora Vol. 10 No. 2 (2026): Volume 10, Nomor 2 July - December 2026 (On Progress)
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i2.58371

Abstract

Indonesia's tax revenue depends heavily on the compliance of Micro, Small, and Medium Enterprises (MSMEs), yet the growth of MSMEs in Tegal City has not been matched by a stable rate of tax reporting compliance. This study examines the effect of tax fairness perception, tax knowledge, and tax ease on MSME taxpayer compliance, and tests whether religiosity attitude moderates these relationships. A quantitative approach was applied to 400 MSME taxpayers registered at KPP Pratama Tegal, selected through purposive sampling using the Slovin formula. Data were collected through structured questionnaires and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS Statistics 22. The results show that tax fairness perception, tax knowledge, and tax ease each have a significant positive effect on taxpayer compliance, jointly explaining 36.5 percent of its variance. However, religiosity attitude does not significantly moderate any of the three relationships, indicating that the moderated model's explanatory power only marginally increases to 39.8 percent and that the interaction terms remain statistically insignificant. These findings suggest that structural and cognitive factors, namely fairness, knowledge, and administrative ease, are more decisive in shaping MSME tax compliance than internalized religious values. The study recommends that tax authorities continue to simplify administrative procedures and strengthen taxpayer education rather than relying on religiosity-based appeals to improve compliance.
Co-Authors Abdulloh Mubarok agnes dwita susilawati agnes_dwita Agus Wibowo Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti ., Ariyanti Ariyanti, Mrs. Aulia, Fauziah Dinda Bachtiar, A. Zani Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Bei Harira Irawan Budi Susetyo Catur Wahyudi Deddy Prihadi Dessi Rosdiana Dewi Puji Astuti Dien Noviany Rahmatika Dinda Febriana Elsa Kholifatul Nur Rachmadani Ely Agustina Eva Anggra Yunita Eva Anggra Yunita Fahmi Firmansyah Faiz Irsyad Prasetyo Febri Yoga Sapta Raharjo Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Hakim, Muhammad Haekal Fadhillah Hari Setiyawati Hasanah, Ari Kurniawati Himatul Aulia Ifada, Denov Irnadianis Iftikhor, Adelia Nur Inayah Adi Sari Ira Maya Hapsari Irwan Prasetyo Irwan Prasetyo Izul Mustika Ratu Jaka Wasito Jaka Waskita Jaka Waskito Jaka Waskito Juli Riyanto Tri Wijaya Khafidah, Tiara Aenun Kristina Nimas Wijayanti Kristina Wijayanti Lestari Ayu Handayani Lidiawati, Shailla Nisa Lisa Nuriyatul Azizah Mahben Jalil Mahben Jalil Manik, Rizki Maylinda Mei Rani Amalia Moh. Irkham Mohammad Arridho Nur Amin Muhammad Andi Budiyanto Mulyantini, Sri Niken Wahyu Niken Wahyu C Noor Zuhry, Noor Nur Anisa Nur Indriyati Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Permananingrum, Adilah Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Regina Maretha Rimbawan, Teguh Rissa Rosita Rizki, Amelia ana Rodiyah Kusuma Dewi Rosma Rosmawati Sari, Nur Mala Setyowati Subroto Setyowati Subroto Setyowati Subroto Silviana, Putri Suciati Rahmadani Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani . Tabrani, Mr. Teguh Budi Raharjo Tety Yuliani Tiara Aenun Khafidah UNGGUL SUGIHARTO UNGGUL SUGIHARTO WAHYUDI Wahyudi Wasito, Jaka Wati, Indi Rakhma Wendy Gita Apsari Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra