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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
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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 - Faktor yang Mempengaruhi Financial Statement Fraud pada Perusahaan Bank Syariah Indonesia: Studi Kasus pada Perusahaan Bank Syariah yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023 Frichillia Elvira Agustina; Fatchan Achyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (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.v6i11.5503

Abstract

This study aims to determine the analysis of the analysis of factors that affect the financial statement fraud in the company of bank syariah indonesia quantitative research. The population that was the focus of this study was all Indonesian Islamic banks listed on the Indonesia Stock Exchange during the period 2021 to 2023. The selection of Islamic commercial banks as the subject of research is based on unique principles applied in its operations. Sampling technique using purposive sampling technique. The results of the study can be concluded that the financial targets, financial stability does not affect the financial statement fraud, external pressure affects the financial statement fraud.
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
Pengaruh Penerapan E-Registration, E-Filing E-Billing Dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahanan Internet Sebagai Variabel Moderasi Di Kantor Pelayanan Pajak (KPP) Karanganyar Tomy Hermansyah; Achyani, Fatchan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): 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.v6i1.6788

Abstract

This study aims to examine the influence of the implementation of e-registration, e-filing, e-billing systems, and risk preferences on individual taxpayer compliance at KPP Karanganyar, with internet literacy as a moderating variable. The method used is a quantitative approach with primary data collection techniques through questionnaires. The study population includes taxpayers registered at KPP Karanganyar, and the sample was selected using purposive sampling. The results of the study indicate that e-registration, e-billing, and risk preferences do not significantly affect taxpayer compliance. However, e-filing has been proven to improve taxpayer compliance. Additionally, internet literacy as a moderating variable does not strengthen the relationship between e-registration, e-filing, e-billing, or risk preferences and taxpayer compliance. This study contributes to the understanding of factors influencing taxpayer compliance and the role of internet literacy in electronic taxation systems.
Pengaruh Bonus Plan, Net Profit Margin, Cash Holding, Nilai Perusahaan, Dan Institutional Ownership Terhadap Perataan Laba (Income Smoothing) Elvina Resti Fauziyah; Fatchan Achyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): 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.v6i2.7171

Abstract

Income Smoothing is an accounting strategy used by company management to reduce profit fluctuations from one period to another. The objective of this practice is to create the impression that the company has stable and predictable performance, thereby enhancing the confidence of investors, creditors, and other stakeholders. This study aims to analyze the effect of bonus plans, net profit margin (NPM), cash holding, firm value, and institutional ownership on income smoothing in infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This research employs a quantitative method with a purposive sampling approach in sample selection. Data is obtained through documentation methods from the official IDX website and relevant company websites. The data analysis techniques used include descriptive analysis and logistic regression analysis with the assistance of SPSS software. The results indicate that cash holding and institutional ownership have a significant effect on income smoothing, while bonus plans, net profit margin, and firm value do not influence income smoothing.
Pengaruh Profitabilitas, Solvabilitas Dan Auditor Switching Terhadap Audit Delay Dengan Umur Perusahaan Sebagai Variabel Moderasi Ainayya Silmi Kaffah Marianto; Fatchan Achyani
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): 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.v6i5.8067

Abstract

This study aims to analyze the effect of profitability, solvency, and auditor switching on audit delay with firm age as a moderating variable. A quantitative approach was employed using secondary data derived from audited financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A purposive sampling method was used, resulting in a sample of 76 companies. The data were analyzed using Moderated Regression Analysis (MRA), preceded by descriptive statistics and classical assumption tests. The findings reveal that profitability has a significant effect on audit delay, indicating that firms with higher profitability tend to complete their audits more promptly. In contrast, solvency and auditor switching do not significantly affect audit delay. Furthermore, firm age does not moderate the relationship between profitability, solvency, or auditor switching and audit delay.
Analisis Faktor yang Mempengaruhi Minat Mahasiswa dalam Berinvestasi Fatchan, Ilham Nuryana; Fatchan, Fuad Hudaya; Achyani, Fatchan; Wardana, Candra Kusuma; Kholillulloh, Fajar
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.
PENGUATAN LAYANAN APARATUR DALAM MODEL VOUSINAS UNTUK MENCEGAH PENYELEWENGAN PENGELOLAAN DANA DESA Wibowo, Riyan Surya; Zulfikar, Zulfikar; Achyani, Fatchan Fatchan
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.v7i2.4829

Abstract

This study aims to identify variables that influence the occurrence of misappropriation of village funds and determine effective measures to prevent it. This study used a quantitative approach using questionnaires as the survey technique. Primary data was collected from 97 respondents who were village administrators in Banyudono Subdistrict. Statistical analysis was conducted using multiple linear regression. The hypotheses regarding the influence of superior pressure, internal control system, individual morality, apparatus ability, and leadership on preventing village fund fraud were rejected. However, the hypothesis regarding the influence of unethical behavior was accepted, highlighting the significant negative impact of such behavior on fraud prevention. This study provides deep insight into the factors that influence fraud in the management of village funds and demonstrates the need for effective preventive measures. The results of this study can be used as a basis for developing more transparent and accountable village fund management strategies. This research makes a new contribution to the understanding of fraud in the management of village funds by adapting the Fraud Hexagon Hypothesis (Vousinas, 2019) to the context of village fund management, which involves aspects of collusion as an additional factor that can influence the occurrence of fraud.
MODEL ROOT CAUSE ANALYSIS SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DALAM PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Dinas Tenaga Kerja Kabupaten Wonogiri) Praharaningtyas, Dian; Achyani, Fatchan; 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.
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