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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI SEIKO : Journal of Management & Business JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Bina Bangsa Ekonomika Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Innovative: Journal Of Social Science Research Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies J-CEKI JIFA (Journal of Islamic Finance and Accounting)
Fatchan Achyani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Implikasi Institutional Ownership Dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, Dan Tunneling Incentive Terhadap Tax Avoidance Nadila Indah Ratnandari; Fatchan Achyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.2005

Abstract

This study aims to obtain empirical evidence of the effect of Capital Intensity, Fiscal Loss Compensation, and Tunneling Incentives on Tax Avoidance with Institutional Ownership as a moderating variable. This study uses a population of manufacturing companies in the consumption sector for the period 2019-2022. The sample determination was carried out with purposive sampling. The data analysis technique used is panel data Moderated Regression Analysis (MRA). The results showed that Capital Intensity has no effect on Tax Avoidance, Fiscal Loss Compensation, and Tunneling Incentive have a positive effect on Tax Avoidance, Institutional Ownership cannot moderate Capital Intensity on Tax Avoidance, and Institutional Ownership can moderate Fiscal Loss Compensation and Tunneling Incentive on Tax Avoidance.
Pengaruh Kualitas Pelayanan, Kualitas Produk, Nilai Pelanggan, dan Bagi Hasil terhadap Kepuasan Anggota: Studi pada Koperasi Syariah Binama Weleri Muhamad Zidan Miftah Firdaus; Fatchan Achyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 2 (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.v5i2.673

Abstract

This study aims to determine the effect of service quality, product quality, customer value and profit sharing on member satisfaction at Binama Islamic Cooperative, weleri branch. This type of research is quantitative. The data source is obtained by questionnaire. The population in this study were all members of the Binama Islamic Cooperative, weleri branch. The sampling technique used purposive sampling with certain criteria so that 109 respondents were obtained as a research sample. The data analysis technique uses Multiple Linear Regression Analysis using SPSS 25 software. The results of the study state that service quality, product quality, customer value and profit sharing have an influence on member satisfaction at the weleri branch of Binama Islamic Cooperative. Keywords: Service Quality, Product Quality, Customer Value, Profit Sharing, Member Satisfaction
Pengaruh Konvergensi IFRS dan Kompleksitas Operasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Food and Beverage di Indonesia Isnaini Nur Khayati; Fatchan Achyani
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1014

Abstract

The aim of this research is to determine and analyze the influence of IFRS convergence, operational complexity, institutional ownership and public ownership on the timeliness of submitting financial reports. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. In this research, the data used is secondary data with a sampling technique carried out using the purposive sampling method. The number of samples used was 128 companies. The research results provide empirical evidence that operational complexity and public ownership influence the timeliness of submitting financial reports. Meanwhile, IFRS convergence and institutional ownership have no effect on the timeliness of submitting financial reports.
Peran Komite Audit Dalam Mempengaruhi Fee Audit, Audit Tenure, Rotasi Audit Dan Reputasi Auditor Terhadap Kualitas Audit Gilang Abytia Eka Gunawan; Fatchan Achyani
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1096

Abstract

The consideration of audit quality is essential to ensure the credibility and usefulness of a company's financial statements for financial statement users. Companies frequently encounter factors that can impact the quality of their audits. The objective of this study is to assess the impact of audit fees, audit tenure, audit rotation, and audit reputation on audit quality in financial sector companies listed on the IDX throughout the period of 2019-2022. The study also seeks to examine the role of the audit committee as a moderator in this relationship. The study employed a purposive sampling strategy to choose a sample, resulting in 41 companies and 164 research data points. Conducting data testing with the application of moderation regression analysis. The findings indicated that both audit fees and audit reputation exerted a substantial impact on the quality of audits. However, audit tenure and the process of rotating auditors do not influence the quality of the audit. The audit committee lacks the ability to moderate the impact of all independent variables on audit quality.
APAKAH AKUNTANSI LINGKUNGAN BERKONTRIBUSI TERHADAP FAKTOR INTERNAL DAN NILAI PERUSAHAAN? Agus Dwianto; Triyono Triyono; Banu Witono; Fatchan Achyani
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.43

Abstract

Abstrak – Apakah Akuntansi Lingkungan Berkontribusi terhadap Faktor Internal dan Nilai Perusahaan?Tujuan Utama – Penelitian ini bertujuan menginvestigasi peran akuntansi lingkungan terhadap Faktor internal dan nilai perusahaan.Metode – Penelitian ini menggunakan metode regresi linier berganda. Perusahaan manufaktur yang terdaftar di BEI untuk periode 2019-2022 merupakan sampel penelitian.Temuan Utama – Struktur modal, pertumbuhan perusahaan, serta keputusan investasi yang optimal dapat mengurangi risiko keuangan, menarik investasi, dan meningkatkan nilai perusahaan. Meskipun demikian, profitabilitas dan deviden tinggi tidak selalu langsung meningkatkan nilai perusahaan. Pada sisi lainnya, pengungkapan lingkungan yang baik menunjukkan komitmen perusahaan terhadap keberlanjutan dan tanggung jawab sosial.Implikasi Teori dan Kebijakan – Hasil penelitian ini memperkuat teori legitimasi serta mendukung konsep triple bottom line. Pada aspek praktik, penelitian ini merekomendasikan perusahaan untuk mengintegrasikan prinsip keberlanjutan dan tanggung jawab lingkunganKebaruan Penelitian - Kebaruan penelitian ini terletak pada penekanan terhadap peran moderasi akuntansi lingkungan dalam pengaruh faktor internal dan nilai perusahaan. Abstract - Does Environmental Accounting Contribute to Internal Factors and Firm Value?Main Purpose - This study aims to investigate the role of environmental accounting on internal factors and the value of firms.Method - This study uses multiple linear regression methods. The research sample is manufacturing companies listed on the IDX during 2019-2022.Main Findings - Capital structure, firm growth, and optimal investment decisions can reduce financial risk, attract investment, and increase firm value. However, high profitability and dividends do not always directly increase the firm value. On the other hand, good environmental disclosure shows the company's commitment to sustainability and social responsibility. Theory and Practical Implications - The results of this study strengthen legitimacy theory and support the triple bottom line concept. In terms of practice, this study recommends that companies integrate the principles of sustainability and environmental responsibility.Novelty - This study has novelty lies in the emphasis on the moderating role of environmental accounting in the influence of internal factors and firm value.
Pengaruh Penghindaran Pajak, Agresivitas Pajak, Risiko Pajak, dan Manajemen Laba Terhadap Risiko Perusahaan Syanazka Zalyu Azzahra; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.4512

Abstract

Tax avoidance and tax aggressiveness are actions to reduce and manipulate the tax burden. This action is taken by many managers to maintain a good image of the company's financial statements. The existence of this tax avoidance and aggressiveness can create tax risks where this risk occurs due to the uncertainty of tax payments made by companies. This decision is not far from the action of profit management which is an activity of management intervention in the financial reporting process to external parties in order to achieve the company's profits. All of these activities can trigger company risks These corporate risks include various types of risks that occur in the company. This study aims to analyze the influence of tax avoidance, tax aggressiveness, tax risk, and earning management on corporate risk. In this study the population and research sample came from all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period The study used a purposive sampling method with data from 46 companies so that the sample in this study amounted to 138 The testing method in this study uses multiple regression analysis The results of the study found empirical evidence that tax avoidance, tax aggressiveness, and earning management have no effect on corporate risk. Meanwhile, tax risk has an effect on the company's risk.
Pengaruh Kinerja Keuangan, Kinerja Lingkungan, Umur Perusahaan dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting Fadilla Freya Damayanti; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (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.v6i8.4519

Abstract

This study aims to analyze the influence of financial performance, environmental performance, company age, and Islamic Governance Score on the disclosure of Islamic Social Reporting (ISR). Islamic Social Reporting (ISR) is an index of corporate social responsibility disclosure based on Islamic principles. The population of this study comprises Islamic banking companies listed on the Financial Services Authority (OJK) during the 2019-2022 period. The sampling method used in this study is purposive sampling. The total sample used in this study is 10 Islamic banking companies. Data analysis is conducted using descriptive statistics and classical assumption tests, as well as hypothesis testing with multiple linear regression, Adjusted R2 test, F test, and t test. The results of this study indicate that environmental performance has a significant effect on ISR disclosure, while financial performance, company age, and Islamic Governance Score do not affect ISR disclosure
Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Berinvestasi Ilham Nuryana Fatchan; Fuad Hudaya Fatchan; Fatchan Achyani; Candra Kusuma Wardana; Fajar Kholillulloh
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.941

Abstract

This study aims to examine the influence of capital market training, financial literacy, research benefits, and research motivation on the investment interest of students from the Faculty of Economics and Business at Muhammadiyah University of Surakarta. Data were collected using a questionnaire through purposive sampling, with 86 respondents. The research employed validity testing, reliability testing, classical assumption testing, and multiple linear regression analysis. Findings from the t-test indicate that capital market training, financial literacy, investment benefits, and investment motivation significantly affect the investment interest of students in the Faculty of Economics and Business at Muhammadiyah University of Surakarta.
MODEL ROOT CAUSE ANALYSIS SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DALAM PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Tenaga Kerja Kabupaten Wonogiri) Dian Praharaningtyas; Fatchan Achyani; Triyono Triyono
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13708

Abstract

Use of the Regional Government Information System (SIPD) as a form of regional government transparency in disclosing information to the public. How SIPD is implemented in regional financial management at the Wonogiri Regency Manpower Service is the focus of this research. The author uses qualitative research with the Root Cause Analysis model "5 Why Analysis", namely asking why five times or repeatedly until finding the root of the problem. The main technique used in data collection is conducting interviews with staff who are SIPD operators by making a list of questions for observation and documentation. The author's conclusion is that not all informants have the same root problems in implementing SIPD. There are 3 main factors that cause less than maximum problems, namely communication constraints, application constraints and human resource constraints.
Determinan Minat Mahasiswa Berinvestasi di Pasar Modal Zahra, Luthfia Azifa; Achyani, Fatchan
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i2.20436

Abstract

ujuan Penelitian: Studi ini dilaksanakan dengan tujuan mengungkapkan sejauh mana pemahaman investasi, digitalisasi pasar modal, risiko investasi, teknologi media sosial, dan informasi produk mempengaruhi minat mahasiswa dalam berinvestasi di pasar modal.Metode Penelitian: Penelitian ini mengadopsi pendekatan kuantitatif, dengan subjek populasi terdiri dari mahasiswa S1 Akuntansi yang masuk pada tahun 2020 di UMS dan UNS. Dengan metode non probability sampling, studi ini mendapatkan 90 responden sebagai sampel. Metode analisis yang diterapkan ialah regresi linier berganda.Originalitas: Pembaharuan pada studi ini yakni penambahan variabel digitalisasi pasar modal, penggunaan teknologi media sosial dan informasi produk serta memperluas lingkup penelitian dengan sampel yang berasal dari UMS dan UNS.Hasil Penelitian: Dari hasil uji hipotesis didapati pengaruh positif pemahaman investasi, risiko investasi, serta informasi produk terhadap minat untuk berinvestasi namun minat Investasi tidak dipengaruhi oleh digitalisasi pasar modal dan penggunaan teknologi media sosialImplikasi: Temuan dari penelitian ini dapat bermanfaat untuk memperluas pengetahuan di bidang akuntansi dan bisa dijadikan sebagai referensi bagi mereka yang ingin mengembangkan riset terkait minat investasi.Research Objectives: This research is intended to uncover the extent of understanding regarding investment, market digitization, investment risks, social media technology, and data regarding the product influences academic students' interest in investing in the asset exchange.Research Method: This research utilizes a quantitative approach, targeting undergraduate accounting students who began their studies in 2020 at UMS and UNS. Employing the non-probability sampling method, this research designated 90 participants as the sample. The evaluation approach applied is multiple linear regression.Originality/Novelty: Updates to this research is the addition of capital market digitalization factors and product information and expanding the scope of research with samples from UMS and UNS.Research Results: The hypothesis testing revealed a positive impact of investment understanding, investment risk, and product information on investment interest. However, market digitization and social media technology use do not affect investment interest.Implications: The output of this research can contribute to the growth of knowledge in the field of accounting and can be used as a resource for those wishing to conduct an analysis of investment interest.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afkarina Dyah Pangastuti Agung Riyardi Agus Dwianto Ainayya Silmi Kaffah Marianto Ainayya Silmi Kaffah Marianto Aji Tri Mulya Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Banu Witono Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana Damayanti, Susana Delfi Dwi Apriani Dian Praharaningtyas Dinah Purnamasari Ekaputra, Aditiyanto Elvina Resti Fauziyah Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Eskasari Putri Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fian Aufa Nashrulloh Fika Nur Afni Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Fuad Hudaya Fatchan Gilang Abytia Eka Gunawan Hafid Byusi Ilham Nuryana Fatchan Ilham Nuryana Fatchan Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Isnaini Nur Khayati Kartika Setyowati Khoir, Jundi Abdul Lamin Khaira Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhamad Zidan Miftah Firdaus Muhammad Safei Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Payamta, Payamta Potina Histika Pawitra Mahandani Pramaisella, Elsa Febriayu Rachmayanti, Fidya Eka Rahmasari, Maulida Putri Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Rina Trisnawati Rochdati, Mila Carullina Ryandika, Agnes Deby Sandy Prasetyo Sholihah, Puteri Susana Damayanti Susi Lestari SUSI LESTARI Syanazka Zalyu Azzahra Tomy Hermansyah Tomy Hermansyah Triyono Triyono Triyono Triyono Triyono Triyono Triyono Ulifiati, Nur Wardani, Widya Ayu Pramudya Wardhana, Reinaldi Wisnu Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zuzanto, Seto Ferdy