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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 JAS (Jurnal Akuntansi Syariah) Atestasi : Jurnal Ilmiah 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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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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Abstract

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.
Pengaruh Persepsi Pelanggan atas Kualitas Sistem Informasi Akuntansi, Harga, Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Pengguna Jasa Aplikasi GoFood (Studi Kasus Bagi Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sur Ikke Nur Ayyatusyifa Lismiawan; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): 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.v6i7.3572

Abstract

This research aims to analyze the influence of customer perceptions of the quality of accounting information systems, prices, promotions and service quality on customer satisfaction in GoFood Application service users. The sampling technique used in this study was purposive sampling. A total of 100 respondents have met the criteria for filling out the questionnaire. The analysis method used is multiple linear regression analysis. The results of this study provide relevant evidence that the quality of accounting information systems, prices, and promotions do not affect customer satisfaction. While service quality affects customer satisfaction.
Analisis Pengaruh Kualitas SDM, Pemahaman Akuntasi, Persepsi Pelaku UMKM, Sosialisasi SAK EMKM dan Kinerja Manajemen Terhadap Implementasi SAK EMKM: Studi Empiris pada UMKM di Kabupaten Brebes Icha Noviasari; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): 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.v5i7.3281

Abstract

This research aims to analyze the influence of human resource quality, understanding of accounting, perceptions of MSME actors, socialization of SAK EMKM and management performance on the implementation of SAK EMKM, on MSMEs in Brebes Regency. The sampling technique used in this research was purposive sampling. A total of 100 respondents met the criteria for filling out the questionnaire. The analytical method used is moderated regression analysis. The research results provide relevant evidence that the quality of human resources and socialization of SAK EMKM have no effect on the implementation of SAK EMKM. Meanwhile, understanding accounting, perceptions of MSME actors and management performance influence the implementation of SAK EMKM.
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.
The Effect of Sales Growth, Return on Assets, Firm Size and Fixed Asset Intensity on Tax Avoidance Adzra, Salsabila Safa; Kurniawati, Lintang
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1089

Abstract

Tax avoidance is an important issue in corporate taxation because it reflects how companies manage their tax obligations while remaining within legal boundaries. A firm’s choice to engage in tax avoidance can reveal much about its overall conduct and governance standards. Using a quantitative methodology, this research examines how sales growth, return on assets, firm size, and fixed asset intensity relate to tax avoidance in food and beverage firms on the Indonesia Stock Exchange from 2021 to 2024. A purposive sampling process yielded 123 observational data points, which were processed with SPSS. Findings shed light that both increased sales growth and higher return on assets reduce tax avoidance, implying that growing, profitable companies may adopt more compliant tax practices. In contrast, neither firm size nor fixed asset intensity showed a meaningful impact, revealing that neither scale nor the proportion of fixed assets significantly drives avoidance behavior. These findings imply that tax avoidance practices are more closely related to company performance dynamics than to asset size or composition. Therefore, companies are encouraged to integrate tax strategies within transparent and responsible governance frameworks to minimize compliance and reputational risks.
Pengaruh Cost of Capital, Return On Asset (ROA), dan Debt to Equity Ratio (DER) Terhadap Harga Saham Perbankan Syariah Periode 2019 - 2024 Ermaningtyas, Pradesti; Kurniawati, Lintang
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 Pengetahuan Akuntansi, Pengalaman Usaha, Motivasi Kerja, Dan Persepsi Financial Terhadap Penggunaan Sistem Informasi Akuntansi Pada UMKM Di Kota Surakarta Joko Purnomo; Lintang Kurniawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 2 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i2.10076

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi, pengalaman usaha, motivasi kerja, dan persepsi finansial terhadap penggunaan sistem informasi akuntansi (SIA) pada UMKM di Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal komparatif. Sampel terdiri dari 100 responden yang dipilih secara acak dari populasi 11.100 UMKM, dan data dikumpulkan melalui kuesioner daring. Variabel dependen adalah penggunaan SIA, sedangkan variabel independen meliputi pengetahuan akuntansi, pengalaman usaha, motivasi kerja, dan persepsi finansial, yang diukur melalui indikator terkait pemahaman akuntansi, pengalaman bisnis, dorongan kerja, dan penilaian manfaat finansial. Analisis data dilakukan dengan statistik deskriptif dan regresi, serta diuji asumsi klasik dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan persepsi finansial berpengaruh positif dan signifikan terhadap penggunaan SIA, sementara pengalaman usaha dan motivasi kerja tidak berpengaruh signifikan. Temuan ini menegaskan pentingnya pemahaman akuntansi dan keyakinan terhadap manfaat finansial dalam adopsi SIA pada UMKM.
Co-Authors Adzra, Salsabila Safa Adzroo, Qoonita Afiifah Ahmad Syihan Setiawan 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 Berlianna Devita Siwa Bunga Mentari Calvin Ardana Putra Clara Putri Melindawati Dewita Puspawati Elinda Kurnia Agilita Ermaningtyas, Pradesti Fajar Kholillulloh Fatchan, Fuad Hudaya Fa’iz Rahadien Hafiz Febriyanto, Muhammad Rizqi Feby Loxyanto Fitriana Mustikaningrum Frediansyah, Frediansyah Gilang Herlambang Hanafi, Luthfi Aruna Hanif, Athaya Naufal Haryo Bhaskoro Heni Pujiastuti Heppy Purbasari Hestin Mutmainah Icha Noviasari Ichdiat Wahyu Pratama Ichlasul Amal Ihsan Cahyo Utomo Ikke Nur Ayyatusyifa Lismiawan Indah Permata Dewi Indarti Diah Palupi Joko Purnomo Karismaya Devayanti Kurnia Rina Ariani Kurnia Rina Ariani Kusuma Wijayanto Kusumawati, Annisa Fitriana Laila Oshiana Fitria A’zizah Lira Dewi Ariyanti Lufi Rahayu 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 Nadya Afifa Humaida 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 Pinnacle Ferdyamin Poejianto Pradesti Ermaningtyas Pramudya Kurnia Pratama, Ichdiat Wahyu Putri Dilla Maliana Putri, Alifia Hanifa Wina Qoonita Afiifah Adzroo Rafi Amani Muflih Rahardi 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 Salsabila Safa Adzra Saputra, Rendra Bagus Septia Rahayu Shelayanti, Eka Puteri Shinta Permata Sari Syafrida Miftakhul Alifah Thalita Nathaniella Clearesta Ranupadma Vita Agustina Yusela Angga Putra Pradhana