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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 Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekonomi & Keuangan Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Pontianak Nutrition Journal (PNJ) Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Bina Bangsa Ekonomika Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Indonesia Auditing Research Journal Innovative: Journal Of Social Science Research 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
Lintang Kurniawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Non Logam yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Kurniawati, Lintang; Kholis, Nur
Prosiding University Research Colloquium Proceeding of The 12th University Research Colloquium 2020: Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

The study aims to determine the effect of the independent variablesnamely company size, sales growth, leverage, capital intensity andindependent commissioners on tax avoidance in non-metalmanufacturing companies listed on the Indonesia Stock Exchange in2016-2018. The total sample of the study was 54 financial statementsof non-metal manufacturing companies which were determined basedon the purposive sampling method. The data collection method usedis the documentation method in the form of financial statements ofnon-metal manufacturing companies listed on the Indonesia StockExchange in 2016-2018. Hypothesis testing using multiple regressionanalysis with the SPSS 21 program and previously tested classicassumption. The results of this study indicate that company size, salesgrowth and capital intensity effect tax avoidance. While leverage andindependent commissioners have no effect on the tax avoidance
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Wijayanti, Rita; Sari, Shinta Permata; Kurniawati, Lintang
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
Analysis of Factors Affecting The Index Human Development with Domestic Products Gross Regional as The Intervening Variable (Empirical Study in Regencies and Cities in Central Java 2017-2019) Pratama, Ichdiat Wahyu; Kurniawati, Lintang
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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This study aims to examine and analyze the effect of Regional Original Income, and General Allocation Funds on the Human Development Index with Gross Regional Domestic Product as an intervening variabel in districts/cities in Central Java in 2017-2019. The approach in this research is to use a descriptive approach. Descriptive method aims to determine the relationship and a deeper nature between variabels. The data analysis method used is the multiple regression method and path analysis is used to test the hypothesis. The results of the study show that the Regional Original Income has no effect on the Human Development Index. The General Allocation Fund has an effect on the Human Development Index. Meanwhile, Regional Original Income has an effect on the Human Development Index through Gross Regional Domestic Product. The General Allocation Fund has no effect on the Human Development Index through Gross Regional Domestic Product.
The Effect of Audit Fee, Audit Tenure, Company Size, Audit Rotation, and Institutional Ownership on Audit Quality (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2018-2020) Adzroo, Qoonita Afiifah; Kurniawati, Lintang
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation) A
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This study aims to determine the effect of audit fees, audit tenure, size of company, audit rotation, and institutional ownership of audit quality in companies listed on the Indonesia Stock Exchange (IDX). Dependent variable used in this study is audit quality and the independent variables in this study are audit fees, audit tenure, company size, audit rotation and institutional ownership. The population in this study are property and real estate companies registered in Indonesia Stock Exchange 2018-2020. Samples were taken by purposive sampling method and obtained 37 companies as samples. The hypothesis testing of this research was carried out by using linear regression analysis. The result of this study indicates that the fee audit, audit tenure, audit rotation and institusional ownership have no effect on audit quality, while company size has an effect on audit quality.
Perbedaan Perilaku Membaca Label Informasi NIlai Gizi berdasarkan Jenis Kelamin pada Mahasiswa Kurniawati, Lintang; Mustikaningrum, Fitriana; Kurnia, Pramudya; Mardiyati, Nur Lathifah
Pontianak Nutrition Journal (PNJ) Vol 7, No 1 (2024): Maret 2024
Publisher : Poltekkes Kemenkes Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30602/pnj.v7i1.1354

Abstract

Status gizi dapat dipengaruhi oleh pola makan dan pola makan dipengaruhi oleh perilaku membaca label informasi nilai gizi. Perempuan lebih memperhatikan pola makan sehat atau menjalani diet dibanding laki-laki. Penelitian ini bertujuan untuk mengetahui adanya perbedaan perilaku membaca label informasi nilai gizi berdasarkan jenis kelamin pada mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Surakarta. Penelitian ini termasuk penelitian cross sectional. Pengambilan sampel dengan cara random sampling didapat jumlah sampel sebanyak 64 perempuan dan 46 laki-laki. Data perilaku membaca label informasi nilai gizi diperoleh dari kuesioner yang berisi 27 pertanyaan dengan skala likert yang mencakup skor 1 hingga 4 (tidak pernah, jarang, sering, dan selalu. Analisis data menggunakan uji mann whitney dengan hasil nilai p sebesar 0,00. Hasil penelitian ini menunjukkan  bahwa ada perbedaan perilaku membaca label informasi nilai gizi berdasarkan jenis kelamin pada mahasiswa akuntansi Universitas Muhammadiyah Surakarta. Penelitian selanjutnya perlu diteliti lebih luas terkait variabel lain yang berkaitan dengan perilaku membaca label informasi nilai gizi.
Pengaruh Konservatisme Akuntansi, Capital Intensity, Leverage, Dan Profitabilitas Terhadap Tax Avoidance” (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Saputra, Muhammad Rizki; Kurniawati, Lintang
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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Abstract

Tax avoidance merupakan suatu bentuk penghindaran pajak yang legal dan tidak melanggar peraturan perpajakan, dengan memanfaatkan kelemahan-kelemahan yang terdapat dalam peraturan perundang-undangan yang tujuan untuk meminimalisir pembayaran beban pajak perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh konservatisme akuntansi, capital intensity, leverage, dan profitabilitas terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang mana diperoleh 24 perusahaan. Dari sampel tersebut diperoleh data pengamatan selama tiga tahun adalah 72. Metode analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa hasil penelitian menunjukkan bahwa konservatisme akuntansi, capital intensity, dan leverage tidak berpengaruh terhadap tax avoidance, sedangkan profitabilitas berpengaruh terhadap tax avoidance.
Analysis of Determinants Driving Interest Student Accountancy for Role in World Businessman Saputra, Rendra Bagus; Kurniawati, Lintang
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.5069

Abstract

Commencing a firm or engaging in entrepreneurship is a means for individuals to generate income, so bolstering a nation's economy and employment opportunities. This study sought to examine the influence of motivation, environment, social media, digital marketing, and love of money on entrepreneurial inclinations. 973 alumni graduated in the years 2020 and 2021. This study employed a qualitative research approach, gathering data through a questionnaire administered via Google Forms. The data were examined using the purposive sampling technique based on the Slobin formula. The influence of motivation on the entrepreneurial aspirations of students is significant. The environment plays a significant role in shaping the amount of interest in entrepreneurship. Social media has a significant impact on the entrepreneurial aspirations of students. Digital marketing has a big impact on students' entrepreneurial interests. An individual's level of interest in entrepreneurship can be greatly influenced by their strong desire for riches.
Analisis Pengaruh Leverage, Likuiditas, Struktur Modal, Earning Per Share dan Profitabilitas Terhadap Nilai Perusahaan Berlianna Devita Siwa; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (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.v7i1.6794

Abstract

This study aims to analyze the influence of leverage, liquidity, capital structure, earnings per share (EPS), and profitability on company value in the food and beverages subsector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Using a quantitative approach and secondary data, the analysis was conducted using multiple regression to examine the relationship between these variables and company value measured by the Price to Book Value (PBV) ratio. The results show that leverage, liquidity, capital structure, and EPS do not have a significant impact on company value, while profitability positively influences company value. The limitations of this study include a limited sample and the fact that the variables used explain only 17% of the variation in company value. Future research is suggested to extend the research period, use a more diverse sample, and add other independent variables such as LDER, GPM, and NPM..
Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Growth Terhadap Nilai Perusahaan Elinda Kurnia Agilita; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (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.v7i3.7513

Abstract

This study aims to analyze the effect of leverage, profitability, firm size, and growth on firm value in the consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The research adopts a quantitative approach with a causal associative strategy. The research sample was obtained using purposive sampling with specific criteria, while secondary data were collected from financial reports and official IDX sources. Data analysis was conducted using multiple regression, preceded by descriptive statistical analysis and classical assumption tests. The results indicate that leverage and profitability significantly influence firm value, where high leverage attracts investors and increases stock demand, while high profitability reflects asset management efficiency in creating firm value. However, firm size does not have a significant impact on firm value, as a larger scale does not necessarily guarantee better access to capital. Additionally, firm growth does not significantly influence firm value since rapid expansion may increase investment needs, which can suppress firm value. This study has limitations in terms of sector scope, research period, and the variables used. Therefore, future research is recommended to expand the industrial sector coverage, extend the research period, and incorporate additional variables such as market risk, corporate governance, and macroeconomic factors to gain a more comprehensive understanding of the factors affecting firm value.
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.
Co-Authors Adzroo, Qoonita Afiifah Ananda, Fareal Frisma Andy Dwi Bayu Bawono Anggi Bela Ananda Arifah Fauziah Islami Berlianna Devita Siwa Bunga Mentari Dewita Puspawati Elinda Kurnia Agilita Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Indah Permata Dewi Indarti Diah Palupi Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Mardiyati, Nur Lathifah Mila Ramadhanti Muhammad Helmi Muhammad Rizki Saputra Muhammad Rizki Saputra, Muhammad Rizki Mujiyati Mujiyati Mujiyati, M Mustakim, Ridho Dewo Mustofan, Ferdryawan Jun Nafisa Athiyya Ramadhani Nafisa Athiyya Ramadhani Nashirotun Nisa Nurharjanti Niswah, Nasyiatu Novel Idris Abas Nur kholis Nur Kholis Nur Kholis Nur Kholis Nur Kholis Nurharjanti, Nashirotunnisa Permatasari, Firmina Niken Poejianto Pramudya Kurnia Pratama, Ichdiat Wahyu Qoonita Afiifah Adzroo Rahayu, Luluk Atiqah Duwi Rahmawati, Rahmawati Ramadhani, Astrid Maya Ramadhanti, Mila Ratna Himatul Aina Rezya Ismaya Sumantri Rifka Kusuma Ardani Rita Wijayanti Saputra, Rendra Bagus Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Yusela Angga Putra Pradhana