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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 Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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 Journal of Accounting and Finance Management (JAFM) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research Amkop Management Accounting Review (AMAR) IIJSE Islamic Business and Management Journal (IBMJ) Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER Danadyaksa: Post Modern Economy Journal Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah 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 Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Kualitas Pelayanan, Kualitas Produk, Nilai Pelanggan, dan Bagi Hasil terhadap Kepuasan Anggota: Studi pada Koperasi Syariah Binama Weleri Firdaus, Muhamad Zidan Miftah; Achyani, Fatchan
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
Brownis Bayam Merah (BROMER) Pencegah Anemia Tarisa Yunisyah Hapsari; Mayra Permata Madani; Afifah Mutiara Tsany,; Tsania Khofifah; Wiwin Atmadinina; Achyani, Fatchan
Abdi Psikonomi Vol 4, No 2 (2023): Agustus 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v4i2.2899

Abstract

Bayam merah (Amaranthus tricolor) merupakan tanaman pangan bewarna merah yang dapat dikonsumsi daunnya sebagai sayuran. Tanaman ini dapat dibudidayakan di daerah beriklim panas maupun dingin. Bayam merah dikenal sebagai salah satu sumber zat besi yang sangat penting. Dalam bayam merah juga terdapat kandungan protein, lemak, kabohidrat, serat, mineral, vitamin, dan asam oksalat. Bayam merah mempunyai berbagai manfaat untuk kesehatan seperti meningkatkan kadar hemoglobin atau mencegah anemia, menjaga kadar gula darah, meningkatkan daya tahan tubuh, dan sumber protein nabati. Oleh karena itu, kami akan mengolah bayam merah ini menjadi suatu produk yaitu berupa brownies yang digunakan untuk mencegah anemia pada masyarakat. Brownies ini diberi nama “BROMER” (Brownies Bayam Merah). Kata Kunci : Bayam Merah, Brownis, Anemia
Pengaruh Green Accounting, Sustainability Report Dan Material Flow Cost Accounting Terhadap Profitability Dengan Intellectual Capital Sebagai Variabel Moderasi Afni, Fika Nur; Achyani, Fatchan
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, sustainability report, dan material flow cost accounting pada profitability perusahaan, dengan mengambil intellectual capital sebagai variable  moderasi. Penelitian ini menggunakan metodologi kuantitatif dan sumber data sekunder. Antara tahun 2019 dan 2021, Bursa Data Industri (BEI) akan memuat informasi total 98 orang yang bekerja di sektor industri produk konsumen. Selama rentang waktu tiga tahun, informasi dikumpulkan dari total 34 bisnis dengan memakai teknik pengambilan sampel menurut sampel acak berstrata. Dengan menggunakan perangkat lunak SPSS versi 25, analisis regresi linier berganda dimanfaatkan untuk menganalisis data penelitian ini. Hasil penelitian ini adalah material flow cost accounting tidak berpengaruh pada profitability dengan nilai signifikansi 0,992 > 0,05, green accounting tidak berpengaruh pada profitability dengan nilai signifikansi sebesar 0,446 > 0,05, moderasi intellectual capital terhadap green accounting tidak berpengaruh pada profitability dengan nilai signifikansi 0,174 > 0,05, dan moderasi intellectual capital pada material flow cost accounting tidak berpengaruh pada profitability dengan nilai signifikansi 0,290 > 0,05. Namun intellectual capital berpengaruh pada profitability dengan nilai signifikansi 0,035 < 0,05, sustainability report berpengaruh pada profitability dengan nilai signifikansi 0,018 < 0,05, dan moderasi intellectual capital pada sustainability report berpengaruh pada profitability dengan nilai signifikansi 0,000 > 0,05.
Pengaruh Penerapan E-Filing, Tapping Box, Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Dengan Pemahaman Penggunaan Sistem Online Sebagai Variabel Moderasi Safei, Muhammad; Achyani, Fatchan
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini tujuannya agar diketahui pengaruh penerapan e-filing, tapping box, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan membayar pajak melalui pemahaman penggunaan sistem online menjadi variabel moderasi. Populasi yang dipakai pada penelitian ini yaitu seluruh wajib pajak resto yang sudah dipasangi alat tapping box di Boyolali. Penggunaan data primer dari penyebaran kuesioner terhadap wajib pajak resto yang telah dipasangi alat perekam transaksi tapping box. Pengambilan sampel menggunakan teknik purposive sampling dari beberapa kriteria, jadi dipilih 68 wajib pajak yang dijadikan sebagai sampel penelitian, sedangkan analisis datanya memakai metode Analisis Regresi Linier Berganda yang memanfaatkan software SPSS 25. Berdasarkan hasil penelitian menyatakan bahwa E-Filing dan Tapping Box pengaruhnya signifikan terhadap kepatuhan wajib pajak.
Pengaruh Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Dan Beban Pajak Tangguhan Terhadap Penghindaran Pajak Dengan Good Corporate Governance Pada Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Devriadi, Fitri Syafira; Achyani, Fatchan
Innovative: Journal Of Social Science Research Vol. 3 No. 5 (2023): Innovative: Journal of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Penelitian ini tujuannya agar diuji pengaruh hubungan transfer pricing aggressiveness, thin capitalization, political connection, dan beban pajak tangguhan terhadap penghindaran pajak (tax avoidance) dan peran tata kelola perusahaan menjadi variabel moderasinya. Penggunaan data sekunder pada penelitian ini yaitu laporan keuangan dan laporan tahunan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Metode penelitiannya menggunakan purposive sampling berdasarkan kriteria yang sudah ditetapkan dan sampel yang didapatkan berjumlah 86 perusahaan sektor pertambangan. Teknik analisisnya yaitu regresi linear berganda menggunakan SPSS 25. Hasil pengujian regresi linear berganda menunjukkan bahwa thin capitalization, political connection, dan beban pajak tangguhan mempengaruhi penghindaran pajak. Sementara transfer pricing aggressiveness tidak mempengaruhi penghindaran pajak. Penelitian lebih lanjut menunjukkan bahwa GCG memperlemah efek beban pajak tangguhan pada penghindaran pajak, namun GCG tidak dapat memoderasi efek transfer pricing aggressiveness, thin capitalization, political connection terhadap penghindaran pajak.
Accounting Students' Perception of Love of Money, Machiavellian, Religiosity, and Taxation Understanding Towards Tax Evasion Aji Tri Mulya; Achyani, Fatchan
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.v5i1.374

Abstract

This study investigates the psychological and ethical determinants of tax evasion by analyzing the effects of Love of Money, Machiavellianism, Religiosity, and Tax Knowledge among undergraduate accounting students. While the use of a quantitative, positivist approach provides a structured method for identifying variable relationships, the study's generalizability is limited due to its narrow sample of 114 students from a single university who may not represent broader taxpayer behavior. Additionally, reliance on self-reported data concerning sensitive topics like tax evasion introduces the risk of response bias, possibly distorting the findings. The complex, culturally embedded nature of constructs such as Love of Money, Machiavellianism, and Religiosity may not be fully captured through standard questionnaires, potentially weakening the validity of the measurements. Although the study finds that Love of Money significantly influences tax evasion, the insignificance of the other variables might stem from measurement limitations rather than a true lack of effect. Future research should incorporate more diverse and representative samples, refine construct operationalization, and consider mixed-method approaches to deepen understanding of the nuanced drivers behind tax evasion behavior.
The Effect of Accounting Conservatism and Cash Flow on Cash Holding with Information Asymmetry as a Moderating Variable Fadilah, Annisa; Achyani, Fatchan
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.v5i1.377

Abstract

Cash is an asset that plays an important role in the running of a company's operational activities. Cash holding is the amount of cash and cash equivalents held by a company to meet operational needs, investments, and other sudden needs. Companies usually hold cash to meet obligations, manage risks, and take advantage of investment opportunities. Cash holding is cash held by a company to meet daily activities. The purpose of this study is to analyze the effect of accounting conservatism and cash flow on cash holding with information asymmetry as a moderating variable. The type of research used is quantitative research with a non-participant observation method. The sample used in this study was 162 energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample was determined using the purposive sampling method. This study uses multiple linear regression analysis and is processed using MiniTab 19. The results of the study show that: (1) Accounting Conservatism does not have a significant effect on Cash Holding (2) Cash Flow does not have a significant effect on Cash Holding (3) Information Asymmetry has a significant effect on Cash Holding (4) Information Asymmetry does not strengthen or moderate Accounting Conservatism on Cash Holding (5) Information Asymmetry does not strengthen or moderate Cash Flow on Cash Holding.
The Influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable Pamungkas, Putri; Achyani, Fatchan; Witono, Banu
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.438

Abstract

The capital market is a market that acts as a mediator between investors, companies and government institutions in offering various long-term financial securities. With the aim of generating income, investors utilize the capital market as a means for growth and expansion of the Company's business, reflecting the Company's willingness to be open in expanding and maintaining its business. This research examines the influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable. The sample used in this research was 28 manufacturing companies listed on the Indonesia Stock Exchange (BEI) indexed LQ45 in the 2020-2022 period. The sample was determined using the purposive sampling method. This research uses multiple linear regression analysis and is processed using SPSS25. The results of the research show that: (1) Profitability has a positive and significant effect on Share Prices (2) Asset Structure has no significant effect on Share Prices (3) Company Size has a positive and significant effect on Share Prices (4) Corporate Governance has no significant effect on Share Prices (5) Investment Decisions have a positive and significant effect on Stock Prices (6) Stock Returns strengthen or moderate Profitability have a positive and significant effect on Stock Prices (7) Stock Returns do not strengthen or moderate Asset Structure on Stock Prices (8) Stock Returns do not strengthen or does not moderate Company Size on Share Prices (9) Stock Returns do not strengthen or moderate Corporate Governance on Share Prices (10) Stock Returns strengthen or moderate Investment
Determinants of Audit Quality in Manufacturing Companies in Indonesia Rahman, Arif Nur; Achyani, Fatchan; Sasongko, Noer
Journal Research of Social Science, Economics, and Management Vol. 3 No. 5 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i5.590

Abstract

This study was conducted to determine the effect of audit fees, audit tenure, client size, auditor rotation, gender of the audit committee chairman, expertise of the audit committee chairman, education of the audit committee chairman and tenure of the audit committee chairman on the audit quality of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The total sample in this study was 120 companies with sampling techniques using purposive sampling. This study uses logistic regression analysis with Eviews 10. The results of this study indicate that audit fees, audit tenure, client size, auditor rotation, audit committee chair expertise and audit committee chair education have no significant effect on audit quality in manufacturing companies. While the gender of the audit committee chairman has a negative and significant effect on audit quality in manufacturing companies, the tenure of the audit committee chairman has a positive and significant effect on audit quality in manufacturing companies. The results of this study imply the importance of internal company factors, especially the chairman of the audit committee in supervising the company in an effort to improve audit quality.
The Effects Of Transformational Leadership, Power Distance, Communication, and Followership On Employee Decision Making Maharani, Maulidya Dita; Achyani, Fatchan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3130

Abstract

This study aims to determine the effect of transformational leadership, power distance, communication and followership on employee decision making. The type of research used in this study is research with a quantitative approach. Population in this study using the population census where employees at the Office of manpower, investment, and Integrated Services One Door Banjarnegara as many as 59 people. This study used primary data obtained by distributing questionnaires. To produce alternative answers this study uses a Likert scale. This study used slovin formula for sampling. The results of this study showed that transformational leadership, power distance does not affect employee decision making, while communication and followership affect employee decision making.
Co-Authors - Triyono Adellia Pratiwi Adilah Miftah Salma Khoirunnisa Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Ainayya Silmi Kaffah Marianto Aji Tri Mulya Andra Syahrul Ramadhan Anggi Pratiwi Arif Nur Rahman Armiawan, Muhammad Edward Putra Aryudie, Nabila Aurellia Ashifa Nur Sabilah Audia Cindy Arista Aulia, Siti Zhuffara Ayu Ningtyas Dwi Prasasti Azami, Washil Baehaqi Banu Witono Bayu Tri Cahya Byusi, Hafid Candra Kusuma Wardana, Candra Kusuma Damayanti, Susana Delfi Dwi Apriani Devriadi, Fitri Syafira Dian Praharaningtyas Dinah Purnamasari Dwi Astuti Dwianto, Agus Ekaputra, Aditiyanto Elsa Febriayu Pramaisella Elvina Resti Fauziyah Eni Kusumawati Erma Setiawati Fadilah, Annisa Fadilla Freya Damayanti Faizal Aziz Wicaksono Fajar Kholillulloh Farika, Devina Widya Fatchan, Fuad Fatchan, Fuad Hudaya Fian Aufa Nashrulloh Firdaus, Muhamad Zidan Miftah Fitri Syafira Devriadi Fitriyanti, Inayah Frichillia Elvira Agustina Gilang Abytia Eka Gunawan Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Isnaini Nur Khayati Kartika Setyowati Khoir, Jundi Abdul Lady Salsabila Octaviolga Lamin Khaira Lia Rahma Ismanabila Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Maulida Putri Rahmasari Mayra Permata Madani Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhammad Luthfi Ammar Mulato, Febry Yuni Nabila Aurellia Aryudie Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Novi Rahma Diana Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Oktavia Nur Fatimah Oktaviana, Adika Pamungkas, Putri Payamta, Payamta Permatasari, Rahmadani Potina Histika Pawitra Mahandani Praharaningtyas, Dian Pramaisella, Elsa Febriayu Putri, Eskasari Rachmayanti, Fidya Eka Rahman, Arif Nur Rahmasari, Maulida Putri Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Riyardi, Agung Rochdati, Mila Carullina SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Susana Damayanti SUSI LESTARI Susi Lestari Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari Tiffani Razifadila Tomy Hermansyah Triyono Triyono Triyono Triyono Tsania Khofifah Ulifiati, Nur Wardhana, Reinaldi Wisnu Wardoyo, Muhammad Jagad Samodera Wibowo, Riyan Surya Widiatmoko, Wahyu Bagas Widya Ayu Pramudya Wardani Wiwin Atmadinina Wulandari, Dilla Fitri Yasri, Salma Zhafirah Yunus Harjito Zahra, Luthfia Azifa Zulfikar -, Zulfikar Zulfikar Rino Al Faruq Zuzanto, Seto Ferdy