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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 Studi Akuntansi, Keuangan, dan Manajemen 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 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 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.
Pengaruh Green Accounting, Material Flow Cost Accounting, Environmental Performance, dan Sustainability Report Terhadap Sustainable Development Audia Cindy Arista; Fatchan Achyani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.624

Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh green accounting, material flow cost accounting, environmental performance, dan sustainability report terhadap sustainable development pada perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia periode 2020-2023. Penelitian ini menggunakan metode kuantitatif dengan populasi sebanyak 104 perusahaan dan 64 perusahaan dipilih sebagai sampel penelitian melalui teknik purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan dengan uji statistik deskriptif, uji asumsi klasik, uji hipotesis dan analisis regresi linier berganda dengan bantuan SPSS.25. Hasil penelitian ini menunjukan bahwa green accounting tidak berpengaruh terhadap sustainable development, material flow cost accounting tidak berpengaruh terhadap sustainable development, environmental performance berpengaruh terhadap sustainable developmwnt dan sustainability report tidak berpengaruh terhadap sustainable development. Kata Kunci: sustainable development, green accounting, material flow cost accounting, environmental performance, sustainability report.
Analisis Financial Distress Menggunakan Model Altman Z-Score, Zmijewski, Grover, Springate, dan Taffler Dwi Astuti; Fatchan Achyani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.626

Abstract

Financial distress merupakan ketidakmampuan perusahaan untuk membayar kewajiban keuangannya pada saat jatuh tempo yang menyebabkan kebangkrutan atau kesulitan likuiditas yang mungkin sebagai awal kebangkrutan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis model prediksi yang memiliki tingkat akurasi tertinggi dalam memprediksi financial distress pada perusahaan property and real estate periode 2020-2023. Teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang bersumber dari annual report perusahaan property and real estate selama tahun 2020-2023. Metode penelitian yang digunakan menggunakan penelitian kuantitatif dengan pendekatan deskriptif. Pengujian hipotesis dalam penelitian ini menggunakan uji kruskall wallis. Hasil penelitian menunjukkan terdapat perbedaan tingkat keakuratan antara model financial distress yaitu Altman Z-Score, Zmijewski, Grover, Springate, dan Taffler. Model springate merupakan model financial distress dengan tingkat akurasi tertinggi sebesar 100% dan tipe error terendah sebesar 0%.
Pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Widya Ayu Pramudya Wardani; Fatchan Achyani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 5 (2025): 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.v6i5.8983

Abstract

Kinerja Keuangan adalah analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Penelitian ini menganalisis pengaruh green accounting, kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan manufaktur sektor industri dasar dan kimia, sektor aneka industri, dan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 210 perusahaan telah memenuhi kriteria sebagai unit observasi. Metode analisis yang digunakan adalah anlisis regresi linear berganda dan sudah lolos uji asumsi klasik. Hasil penelitian memberikan bukti empiris bahwa variable green accounting kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan mempunyai pengaruh yang signifikan terhadap kinerja keuangan. Temuan ini memberikan wawasan bagi pengusaha, investor, dan regulator dalam mendorong keberlanjutan melalui strategi lingkungan yang terintegrasi dengan kinerja keuangan perusahaan.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, PAJAK, GOOD CORPORATE GOVERNANCE, DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING Al Faruq, Zulfikar Rino; Achyani, Fatchan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mm5m8t19

Abstract

Transfer pricing merupakan kebijakan penetapan harga dalam transaksi antar pihak yang memiliki hubungan istimewa atau berelasi, baik dalam satu grup usaha maupun antar entitas berbeda yang memiliki pengendalian langsung maupun tidak langsung. Penelitian ini memiliki tujuan untuk menganalisis pengaruh ukuran perusahaan, profitabilitas, pajak, good corporate governance, dan tunneling incentive terhadap keputusan transfer pricing. Sampel yang digunakan dalam penelitian ini merupakan perusahaan manufaktur sektor makanan dan minuman pada tahun 2022-2024 yang sudah terdaftar di Bursa Efek Indonesia. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling sesuai dengan kriteria yang sudah ditentukan sehingga diperoleh 51 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan teknik regresi logistik yang diolah melalui program SPSS versi 27. Hasil penelitian menunjukkan bahwa profitabilitas, pajak, good corporate governance, dan tunneling incentive tidak berpengaruh terhadap transfer pricing, sedangkan ukuran perusahaan memiliki pengaruh terhadap transfer pricing.
Co-Authors - Triyono Adellia Pratiwi Afifah Mutiara Tsany, Afkarina Dyah Pangastuti Afni, Fika Nur Ainayya Silmi Kaffah Marianto Aji Tri Mulya Al Faruq, Zulfikar Rino 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 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 Gunawan, Gilang Abytia Eka Hafid Byusi Ilham Jiensa Wijaya Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Imron Rosyadi Indriawati, Shofiah Intan Kusuma Widyandari Irna Putri Ningtyas Kartika Setyowati Khayati, Isnaini Nur Khoir, Jundi Abdul Khoirunnisa, Adilah Miftah Salma Lamin Khaira Lia Rahma Ismanabila Lovita Lovita Lovita, L Mahameru Rosy Rochmatullah Maharani, Maulidya Dita Mayra Permata Madani Mia Audina, Mia Miftah, Muhamad Zidan Mufti Arief Arfiansyah Muhammad Luthfi Ammar Mulato, Febry Yuni Nadila Indah Ratnandari Nashirotun Nisa Nurharjanti Nisrina Luthfita Tsany Noer Sasongko Novi Rahma Diana Nur Aeni Waly Nur Ulifiati Nurul Khassanah, Marsheila Octaviolga, Lady Salsabila 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 Ramadhan, Andra Syahrul Ramadhani, Arista Luthfia Ramadhania, Nadhifa Aqilla Marza Ratnandari, Nadila Indah Rina Trisnawati Riyardi, Agung Rochdati, Mila Carullina Ryandika, Agnes Deby SAFEI, MUHAMMAD Sandy Prasetyo Sholihah, Puteri Susana Damayanti SUSI LESTARI Susi Lestari Syanazka Zalyu Azzahra Tarisa Yunisyah Hapsari 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 Zuzanto, Seto Ferdy