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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 Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9192

Abstract

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Analysis of the Effect of Profitability Ratio, Liquidity Ratio, Solvency Ratio, and Activity Ratio on Stock Price (Empirical Study of Food and Beverage Companies Listed on the IDX 2020-2023) Poejianto; Kurniawati, Lintang
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.423

Abstract

Stock prices are the values of a stock that describe the wealth of a company. Stock prices are essentially the acceptance of the amount of sacrifice that must be made by each investor for participation in the company. This study aims to analyze the effect of profitability ratios, liquidity ratios, Solvency ratios, and Activity ratios on stock prices in Food and Beverage companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used in this study was purposive sampling. A total of 100 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of this study indicate that the Profitability ratio has a significant effect on stock prices. While the Liquidity ratio, Solvency ratio, Activity ratio do not have a significant effect on stock prices.
Analysis of the Effect of Profitability Ratio, Liquidity Ratio, Solvency Ratio, and Activity Ratio on Stock Price (Empirical Study of Food and Beverage Companies Listed on the IDX 2020-2023) Poejianto; Kurniawati, Lintang
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.423

Abstract

Stock prices are the values of a stock that describe the wealth of a company. Stock prices are essentially the acceptance of the amount of sacrifice that must be made by each investor for participation in the company. This study aims to analyze the effect of profitability ratios, liquidity ratios, Solvency ratios, and Activity ratios on stock prices in Food and Beverage companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used in this study was purposive sampling. A total of 100 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of this study indicate that the Profitability ratio has a significant effect on stock prices. While the Liquidity ratio, Solvency ratio, Activity ratio do not have a significant effect on stock prices.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA UMKM DI KECAMATAN GEMOLONG Ananda, Fareal Frisma; Kurniawati, Lintang
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.575

Abstract

Penelitian ini mengkaji dampak penerapan sistem informasi akuntansi, pemanfaatan teknologi informasi, dan kualitas sumber daya manusia terhadap kinerja usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Gemolong. Dengan menggunakan pendekatan kuantitatif dan teknik regresi linear berganda, penelitian ini melibatkan seluruh pelaku UMKM di kecamatan tersebut melalui teknik non-probability sampling. Data yang dikumpulkan melalui kuesioner dan dianalisis dengan uji validitas, reliabilitas, serta uji asumsi klasik menunjukkan bahwa sistem informasi akuntansi dan pemanfaatan teknologi informasi memiliki dampak signifikan terhadap kinerja UMKM, dengan nilai t sebesar 2,292 dan 4,896 serta tingkat signifikansi masing-masing 0,026 dan 0,000. Sebaliknya, kualitas sumber daya manusia tidak berpengaruh signifikan terhadap kinerja UMKM, dengan nilai t sebesar 0,718 dan tingkat signifikansi 0,477.
PENGARUH SISTEM INFORMASI AKUNTANSI, BELANJA ONLINE, DAN SHOPPING LIFESTYLE TERHADAP PEMBELIAN IMPULSIF PADA PENGGUNA E-COMMERCE SHOPEE Permatasari, Firmina Niken; Kurniawati, Lintang
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.576

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi, Belanja Online, dan Shopping Lifestyle terhadap Pembelian Impulsif pada pengguna E-Commerce Shopee. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data primer melalui kuesioner yang disebarkan kepada mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta, yang merupakan pengguna aktif Shopee. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan jumlah sampel ditentukan menggunakan rumus Slovin dengan tingkat kelonggaran kesalahan sebesar 10%. Data yang terkumpul dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi tidak memiliki pengaruh signifikan terhadap Pembelian Impulsif, dengan nilai t sebesar 1,502 dan nilai signifikansi 0,136. Sebaliknya, Belanja Online dan Shopping Lifestyle memiliki pengaruh signifikan terhadap Pembelian Impulsif, dengan nilai t masing-masing sebesar 3,097 dan 2,104, serta nilai signifikansi sebesar 0,003 dan 0,038.
Analisis Fraud Triangle untuk Mendeteksi Financial Statement Fraud: Studi Empiris pada Perusahaan Properties & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2021-2023 Nafisa Athiyya Ramadhani; Kurniawati, Lintang
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9192

Abstract

This study aims to obtain empirical evidence on the influence of the Fraud Triangle in detecting Financial Statement Fraud. Seven independent variables were used in this study. These seven variables are derived from three elements of fraud triangle: Financial Stability, External Pressure, Personal Financial Need, Financial Target (from the pressure), Nature of Industry, Ineffective Monitoring (from the opportunity), and Auditor Changes (from the rationalization). Meanwhile, the dependent variable, Financial Statement Fraud, was obtained using the Beneish M-Score. The population of this study was property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling was conducted using purposive sampling, resulting in 27 companies with three years of observation. This resulted in a total of 81 samples. This research hypotheses were then tested by using binary logistic regression analysis with SPSS 27 software. The result of this study indicate that External Pressure and Auditor Changes influence Financial Statement Fraud. Meanwhile, Financial Stability, Personal Financial Need, Financial target, Nature of Industry, and Ineffective Monitoring did not affect Financial Statement Fraud.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): 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.v6i7.9391

Abstract

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Analisis DeterminanAudit Delay Pada Laporan Keuangan (Studi Empiris Perusahaan Perbankan Yang Terdaftar di BEI) Kurniawati, Lintang Kurniawati
Prosiding University Research Colloquium Proceeding of The 7th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis faktor-faktoryang mempengaruhi (determinan) audit delay pada laporan keuanganperusahaan Perbankan yang terdaftar di Bursa Efek Indonesia.Faktor-faktor yang diuji dalam penelitian ini adalah ukuranperusahaan, opini auditor, dan profitabilitas, sebagai variabelindependen sedangkan audit delay sebagai variabel dependen. Sampelpenelitian ini terdiri dari 28 perusahaan Perbankan yang terdaftar diBursa Efek Indonesia (BEI) tahun 2011-2015. Data yang digunakandalam penelitian ini adalah menggunakan data sekunder danpemilihan sampel menggunakan metode purposive sampling. Teknikanalisis data yang digunakan adalah statistik deskriptif, uji asumsiklasik dan analisis regresi linier berganda.Hasil pengujian secaraparsial membuktikan bahwa ukuran perusahaan, opini auditor, danprofitabilitas berpengaruh signifikan terhadap audit delay Danvariabel independen yang dominan paling berpengaruh terhadap auditdelay adalah opini auditor.
Pengembangan Kreativitas Bidang Ekonomi dan Wirausaha Masyarakat Inklusi Tuna Daksa Desa Bareng Klaten Kurniawati, Lintang; Nurharjanti, Nashirotunnisa
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Forum Komunitas Masyarakat Peduli Difabel (FKMPD) adalah lembaga swadaya masyarakat yang peduli terhadap kaum difabel yang memiliki kemampuan dan minat dalam mengembangkan kreativitas dibidang perekonomian terutama dalam sektor usaha yang memiliki nilai ekonomi. Forum yang dibentuk ini bertujuan untuk menjadi tempat berkumpulnya kaum difable di Klaten agar salaing bersatu dan berkomunikasi dalam menyelesaikan berbagai masalah yang ada dalam berbagai bidang dimana kaum difabel ini berkegiatan. Hal ini terutama pada kegiatan ekonomi menjadi pokok bahasana utama dalam forum komunitas ini. Berbagai forum dan kegiatan yang dilakukan oleh FKMPD biasanya tidak lepas dari pengembangan ketrampilan dan softskill. Adanya motivasi dalam mengembangkan kreativitas bagi para difabel ini maka diperlukan pengelolaan dalam hal pengembangan ketrampilan dan softskills yang meliputi (1)Memberikan Pengetahuan tentang peran FKMPD dalam pelestarian budaya lokal sehubungan dengan kegiatan ekonominya, (2) Memberikan pengetahuan pada FKMPD dalam kegiatan produksi yang menghasilkan secara ekonomi disesuiakan dengan kemampuan dari anggota yang tuna daksa yang memiliki keterbatasan dalam mobilitas,(3) Perluasan Pengetahuan tentang manajemen bisnis demi meningkatkan jiwa entrepeneurship Melalui kegiatan pengabdian maka dilakukan pembinaan dan pendampingan dalam pengembangan kreativitas dan softskills FKMPD dalam kegiatan ekonominya. Metode pelaksanaan pengabdian Pakom meliputi pelatihan dan pendampingan peran FKMPD dalam pelestarian budaya lokal dalam kegiatan ekonominya, memberikan pengetahun dan konsep kegiatan produksi yang disesuaikan dengan keterbatasan mobilitas bagi para anggota difabel dan perluasan pengetahuan konsep manajemen bisnis. Luaran kegiatan ini adalah produk dari hasil kegiatan usaha yang menjunjung budaya lokal yaitu produk hiasan yang dibalut dengan kain batik atau lurik, Kaum tuna daksa yang memiliki kemandirian secara ekonomi , Anggota komunitas memiliki jiwa entrepreneur, Publikasi call for paper urecol 2020, Publikasi jurnal berakreditasi.
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