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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Value Added: Majalah Ekonomi & Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting Science Jurnal Dinamika Sosial Budaya ABDIMAS SILIWANGI Jurnal Bisnis dan Akuntansi Jurnal Proaksi Jurnal Ilmiah ASET INQUISITIVE: International Journal of Eonomic Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Jurnal Analisis Bisnis Ekonomi
Andwiani Sinarasri
Universitas Muhammadiyah Semarang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Nursing Public Health Social Sciences

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Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang Patria Nurmala Oktafia; Hardiwinoto Hardiwinoto; Andwiani Sinarasri; Ayu Noviani Hanum
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3212

Abstract

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL ATTITUDE, FINANCIAL MANAGEMENT BEHAVIOR AND FINANCIAL INCLUSION ON THE PERFORMANCE OF MSMES IN SEMARANG CITY Rissa Anie Safitri; Andwiani Sinarasri
Value Added : Majalah Ekonomi dan Bisnis Vol 22, No 1 (2026): Value Added : Majalah Ekonomi dan Bisnis (April period)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v22i1.20866

Abstract

This study aims to find out the factors that affect the performance of MSMEs with financial literacy, financial attitude, financial management behavior, and financial inclusion as independent variables. This research is of a quantitative type. The population and sample used were Semarang City MSME actors, which were selected through convenience sampling techniques  so that the respondents of this study amounted to 250 MSMEs. The research data was obtained through a field survey by distributing questionnaires to MSME actors in Semarang City. This study uses primary data analyzed by multiple linear regression data analysis technique using SPSS version 26. The findings of this study found that the performance of MSMEs was positively and significantly influenced by financial literacy and financial management behavior, while financial attitude and financial inclusion had no influence on the performance of MSMEs.
Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol. 22 No. 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.16489

Abstract

Organizational sustainability is an important issue in the management of Islamic Microfinance Institutions (IMFIs) because these institutions are not only required to achieve economic performance, but also to fulfill social and institutional responsibilities in a sustainable manner. This study examines the influence of the Accounting Information System (AIS), Internal Control System (ICS), and Management Control System (MCS) on Sustainability Performance among 89 IMFIs in Central Java, Indonesia. Data were analyzed using Smart PLS, and the findings reveal that AIS has not been able to support the effectiveness of MCS, thereby failing to contribute to the achievement of sustainability performance. In contrast, ICS has a positive effect on MCS, and MCS mediates the relationship between ICS and sustainability performance. The study concludes that ICS plays a more strategic role than AIS in enhancing sustainability performance within IMFIs. The primary theoretical contribution of this study lies in highlighting the mediating role of MCS in translating the function of ICS as an internal control mechanism into improved sustainability performance outcomes. Practically, this study provides valuable implications for the management of IMFIs by emphasizing the importance of strengthening ICS and developing sustainability-oriented MCS. The findings indicate that improving the quality of supervision, risk management, and integrated performance evaluation can support IMFIs in achieving more sustainable economic, social, and institutional performance. Furthermore, this study emphasizes that the implementation of AIS should be optimized not merely as an administrative tool, but also as a strategic information resource for managerial decision-making processes.
Co-Authors - Alwiyah - Alwiyah 5 - Hardiwinoto A. SANTOSA A. Akhirul Lutfinanda Akhmad Fathurrohman Alwiyah Alwiyah Ayu Noviani H Ayu Noviani Hanum Ayu Noviani Hanum Ayu Noviani Hanum Ayu Noviani Hanum Ayuningtyas Adiputri Elisa Nurad Erlangga , Ega Priyatna Fadhilah, Umi Nurul Fatmasari Sukesti Fima Fastaqima Fitriana, Larasati Hardiwinoto - Hardiwinoto Hardiwinoto Hardiwinoto Hardiwinoto Ida Kristiana Ihsan Zubaidi Kedaton, Angellia Sekar Khatik, Nur Kristiana, Ida Mellisa Renanda Salsabilla Mohammad Ridwan Nadila Aprisismon Novitasari Novitasari Nugroho, Tito Garin Nurcahyono Nurcahyono Patria Nurmala Oktafia Putri RS, Ummu Kultsum R Ery Wibowo R. Ery Wibowo Agung Santosa Rissa Anie Safitri Rochiyati Murniningsih, Rochiyati SAHMUDDIN Sukojo - Sulthan, Faqih Triska Juliyani WAHYU MEIRANTO Wahyu Sabana Zaki Yogi Ari Prakoso Zulaikha -