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All Journal AKUNTABILITAS Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL AKUNTANSI DAN AUDITING Graduasi: Jurnal Bisnis & Ekonomi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEIKO : Journal of Management & Business YUME : Journal of Management Pontianak Nutrition Journal (PNJ) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Jurnal Akuntansi dan Keuangan Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research Jurnal Ilmiah Multidisiplin Indonesia IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi E-Jurnal Akuntansi
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Analisis Niat Menyalurkan Infaq dengan Menggunakan QRIS pada Generasi Z dengan Model UTAUT: Peran Altruisme dan Religiusitas Dewita Puspawati; Novel Idris Abas; Kurnia Rina Ariani; Ihsan Cahyo Utomo; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9903

Abstract

This study aims to examine the effect of the UTAUT model on the intention to use QRIS in distributing infaq with the addition of altruism and religiosity variables. The sample of this study was Generation Z in Central Java. The number of samples used in this study was 345 respondents. The data analysis technique used SEM PLS. The results showed that performance expectancy, social influence, facilitating conditions, and altruism influenced the intention to use QRIS in distributing infaq. However, effort expectancy and religiosity did not influence. The implication of this study is that infaq management institutions and mosques need to create QR Codes to facilitate the community in donating infaq.
Pengaruh Literasi Keuangan, Teknologi Informasi, Kepercayaan dan Sumber Daya Manusia Terhadap Minat Menabung Gen Z pada Bank Syariah Alvaro Wisnu Zaraneta; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 2 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i2.11269

Abstract

This study aims to analyze the influence of financial literacy, information technology, trust, and human resources on Generation Z’s saving interest in Islamic banks. The research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to Generation Z respondents in Surakarta City and analyzed using multiple linear regression analysis. The results indicate that financial literacy and trust have a significant partial effect on Generation Z’s saving interest in Islamic banks. Meanwhile, information technology and human resources do not show a significant partial effect. However, simultaneously, financial literacy, information technology, trust, and human resources significantly influence Generation Z’s saving interest in Islamic banks. These findings suggest that improving Islamic financial literacy and strengthening trust among Generation Z are key factors in increasing saving interest in Islamic banking. This study is expected to provide insights for Islamic banks in formulating strategies to enhance financial inclusion and market penetration among younger generations.
Pengaruh Pemanfaatan Mobile Banking, Dana Pihak Ketiga, Jumlah Kantor, dan Jumlah Pembiayaan Terhadap Kinerja Keuangan Bank Syariah di Indonesia Periode 2020-2024 Ratna Himatul Aina; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.11140

Abstract

Financial performance is an important measure in assessing the effectiveness and efficiency of a company. This study aims to examine the effect of mobile banking utilization, third-party funds, number of offices, and number of financing on financial performance. The research population includes Sharia Commercial Banks registered with OJK and Bank Indonesia during the period 2020–2024. The sample selection was conducted using purposive sampling, resulting in 11 Islamic Commercial Banks that met the research criteria with a total of 46 observations from a total population of 14 companies. Financial performance was proxied by Return on Assets (ROA). This study used a quantitative approach with secondary data in the form of annual financial reports, and was analyzed using multiple linear regression through the SPSS version 25 program. The results showed that third-party funds and the amount of financing had an effect on financial performance, while the use of mobile banking and the number of offices had no effect on financial performance.
Pengaruh Konservatisme Akuntansi, Inventory Intensity, dan Sales Growth terhadap Praktik Tax Avoidance pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode 2020-2024 Fa’iz Rahadien Hafiz; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11361

Abstract

This study aims to examine the effect of accounting conservatism, inventory intensity, and sales growth on tax avoidance practices in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employs a quantitative approach with a causal comparative (ex post facto) method. Secondary data in the form of annual financial statements are analyzed using multiple linear regression. The results indicate that, partially, accounting conservatism and sales growth do not have a significant effect on tax avoidance. In contrast, inventory intensity has a positive and significant effect on tax avoidance, indicating that a higher proportion of inventory in the asset structure increases the tendency of companies to engage in tax avoidance. Simultaneously, accounting conservatism, inventory intensity, and sales growth have a significant effect on tax avoidance. These findings imply that inventory management characteristics are a key determinant of tax avoidance practices in the property sector, while accounting conservatism and sales growth are not major determinants in the Indonesian taxation context during the study period.
The Impact of Green Accounting, Environmental Disclosure, and Material Flow Cost Accounting on Corporate Profitability Aisyah, Salma Putri; Kurniawati, Lintang
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6690

Abstract

Environmental sustainability issues require companies—particularly those in the consumer sector that contribute to environmental degradation—to focus not only on financial performance but also on environmental impacts, thereby driving the adoption of green accounting, environmental disclosure, and MFCA as approaches to sustainability accounting. This study aims to empirically test the influence of green accounting, environmental disclosure, and Material Flow Cost Accounting (MFCA) on the profitability of consumer sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. This study uses a quantitative approach with a sample of 40 companies (185 observations) selected through purposive sampling based on specific criteria. The research data consists of secondary data obtained from companies’ annual reports and sustainability reports, which were then analyzed using SPSS through classical assumption tests, multiple linear regression, the coefficient of determination (R²), as well as F-tests and t-tests to examine the simultaneous and partial effects of the independent variables on profitability. The research results indicate that Green Accounting does not have a significant effect on profitability (t = 0.594; sig = 0.553), whereas Environmental Disclosure (t = −1.766; sig = 0.079) and MFCA (t = −5.097; sig = 0.001) have a significant negative effect on ROA. These findings indicate that sustainability practices have not yet had a direct impact on improving profitability because they still incur short-term implementation costs, although they have the potential to improve long-term efficiency and performance.
Pengaruh Penerapan Pengendalian Internal, Profesionalisme, Audit Investigasi, dan Akuntansi Forensik terhadap Pengungkapan Fraud Nova Ramadani; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

This study aims to analyze the effect of internal control implementation, professionalism, investigative audit, and forensic accounting on fraud disclosure. The research employed a quantitative approach based on Agency Theory and used primary data collected through questionnaires distributed to inspectorate auditors in Wonogiri Regency, Surakarta City, and Karanganyar Regency. The sample was determined using purposive sampling with the Slovin formula. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS software through outer model testing, inner model testing, and bootstrapping. The findings reveal that professionalism and forensic accounting significantly influence fraud disclosure, while internal control implementation and investigative audit do not significantly affect fraud disclosure. These results indicate that auditor professionalism and the application of forensic accounting play an important role in improving the effectiveness of fraud disclosure within government institutions.
Pengaruh Dari Love of Money, Sistem Perpajakan, Keadilan Pajak dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax Evasion): Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Lira Dewi Ariyanti; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

This study aims to analyze the influence of love of money, tax system, tax fairness, and tax sanctions on students’ perceptions of tax evasion. The research employed a quantitative approach using a survey method and explanatory research design. The population consisted of active Accounting students of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta class of 2022 who had completed Taxation I or Taxation II courses. A total of 110 respondents were selected using proportionate stratified random sampling. Data were collected through a Google Form questionnaire using a 5-point Likert scale. Data analysis was conducted using IBM SPSS Statistics 25 and SmartPLS 4.0 through validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The results indicate that love of money and the tax system do not have a significant effect on students’ perceptions of tax evasion. Meanwhile, tax fairness and tax sanctions have a positive and significant effect on students’ perceptions of tax evasion. These findings indicate that perceptions of fairness in the tax system and the strictness of tax sanctions are important factors in shaping students’ views toward tax evasion practices.
Pengaruh Cost of Capital, Return On Asset (ROA), dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perbankan Syariah Periode 2019 - 2024 Pradesti Ermaningtyas; Lintang Kurniawati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10295

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Cost of Capital (COC), Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap harga saham perbankan syariah di Indonesia selama periode 2019–2024. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan sampel dipilih melalui purposive sampling dari seluruh Bank Umum Syariah yang memiliki data laporan keuangan dan harga saham lengkap. Data diperoleh secara sekunder melalui dokumentasi laporan keuangan, situs resmi bank, Bursa Efek Indonesia, dan Otoritas Jasa Keuangan. Analisis dilakukan menggunakan statistik deskriptif, uji asumsi klasik, dan regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya Cost of Capital yang berpengaruh signifikan terhadap harga saham, sedangkan ROA dan DER tidak berpengaruh signifikan. Nilai R-Square sebesar 0,397 menunjukkan bahwa model menjelaskan 39,7% variasi harga saham, sementara sisanya dipengaruhi faktor lain di luar penelitian. Temuan ini memberikan wawasan bagi perusahaan dalam pengelolaan biaya modal dan investor dalam pengambilan keputusan investasi.
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Terhadap Pengelolaan Keuangan Pada Gen Z Di Kota Surakarta Alifia Hanifa Wina Putri; Lintang Kurniawati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 3 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i3.10495

Abstract

Transformasi digital dan pesatnya perkembangan financial technology (fintech) telah mengubah perilaku keuangan Generasi Z, khususnya di kalangan mahasiswa yang memiliki akses luas terhadap layanan keuangan digital. Namun, tingginya penggunaan teknologi belum tentu diimbangi dengan kemampuan pengelolaan keuangan yang memadai. Penelitian bertujuan menganalisis pengaruh literasi keuangan, financial technology, dan gaya hidup terhadap pengelolaan keuangan pada Generasi Z di Kota Surakarta. Pendekatan yang digunakan adalah kuantitatif asosiatif dengan teknik pengumpulan data melalui kuesioner skala Likert kepada 100 mahasiswa yang dipilih memanfaatkan purposive sampling. Data dianalisis mengaplikasikan metode SEM-PLS. Temuan menginformasikan bahwasanya literasi keuangan dan financial technology berpengaruh positif signifikan terhadap pengelolaan keuangan, sedangkan gaya hidup tidak berpengaruh signifikan. Temuan menegaskan bahwasanya pemahaman finansial yang baik dan pemanfaatan teknologi secara bijak menjadi faktor utama dalam meningkatkan kualitas pengelolaan keuangan Generasi Z. Implikasi dari studi menekankan pentingnya peran lembaga pendidikan dalam merancang kebijakan edukatif yang berfokus pada penguatan pemahaman finansial dan etika penggunaan layanan fintech yang bertanggung jawab.
Pengaruh Dari Love of Money, Sistem Perpajakan, Keadilan Pajak dan Sanksi Pajak Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax Evasion): Studi Kasus pada Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta Lira Dewi Ariyanti; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 5 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

This study aims to analyze the influence of love of money, tax system, tax fairness, and tax sanctions on students’ perceptions of tax evasion. The research employed a quantitative approach using a survey method and explanatory research design. The population consisted of active Accounting students of the Faculty of Economics and Business at Universitas Muhammadiyah Surakarta class of 2022 who had completed Taxation I or Taxation II courses. A total of 110 respondents were selected using proportionate stratified random sampling. Data were collected through a Google Form questionnaire using a 5-point Likert scale. Data analysis was conducted using IBM SPSS Statistics 25 and SmartPLS 4.0 through validity and reliability tests, descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The results indicate that love of money and the tax system do not have a significant effect on students’ perceptions of tax evasion. Meanwhile, tax fairness and tax sanctions have a positive and significant effect on students’ perceptions of tax evasion. These findings indicate that perceptions of fairness in the tax system and the strictness of tax sanctions are important factors in shaping students’ views toward tax evasion practices.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Aina, Ratna Himatul Aisyah, Salma Putri Alifia Hanifa Wina Putri Alvaro Wisnu Zaraneta Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Anjarningsih, Dwi Arifah Fauziah Islami Arinda Herliana Berlianna Devita Siwa Bhaskoro, Haryo Bunga Mentari Calvin Ardana Putra Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fajar Kholillulloh Fatchan, Fuad Hudaya Fa’iz Rahadien Hafiz Febriyanto, Muhammad Rizqi Ferdyamin, Pinnacle Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Humaida, Nadya Afifa Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Kurnia Rina Ariani Kurnia Rina Ariani Kusuma Wijayanto Kusumawati, Annisa Fitriana Laila Oshiana Fitria A’zizah Lira Dewi Ariyanti Loxyanto, Feby Lufi Rahayu Maliana, Putri Dilla Melindawati, Clara Putri Mila Ramadhanti Muhamad Andi setiawan Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Muhammad Rizqi Febriyanto Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nadilla Nur Azizah Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Nova Ramadani Novel Idris Abas Nur Kholis Nur Kholis Nur Kholis Nur Kholis Nur kholis Nur Kholis Nur Lathifah Mardiyati Nur Oktaviani Nur Prasetyo Aji Nurharjanti, Nashirotunnisa Ovi Itsnaini Ulynnuha Permatasari, Firmina Niken Poejianto Pradesti Ermaningtyas Pramudya Kurnia Pratama, Ichdiat Wahyu Putri, Alifia Hanifa Wina Qoonita Afiifah Adzroo Rafi Amani Muflih Rahardi Rahadien Hafiz, Fa’iz Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Ratna Himatul Aina Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Rosyidani, Nabila Masithoh Saputra, Rendra Bagus Septia Rahayu Setiawan, Ahmad Syihan Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Vita Agustina, Vita Yusela Angga Putra Pradhana