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All Journal Journal of Accounting and Investment Measurement : Jurnal Akuntansi Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Khazanah Intelektual Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Master: Jurnal Manajemen dan Bisnis Terapan Jurnal Kajian Ekonomi dan Perbankan Syariah
Erlinda Nur Khasanah
Politeknik YKPN
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 13, No 1 (2021)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

Abstract

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bank’s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shari’ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.
Audit Committee Characteristics and Sustainability Practices Disclosure: Empirical Evidence of Islamic Banks in Indonesia Erlinda Nur Khasanah
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.4855

Abstract

This study aimed to examine the characteristics of audit committee on sustainability practices disclosure and to explore the extent to which Indonesian Islamic Banks disclosed their sustainability practice in annual report. The research method used in this study was quantitative method. The objects of this study were annual report of Indonesian Islamic Banks from 2013-2018. Total sample consisted of 66 samples. To test the hypothesis, this study used multiple regression test by using SPSS 21 program. This result showed that Indonesian Islamic Banks have quite low of sustainability practices disclosure rating. This study found that the size of audit committee and the composition of an independent audit committee significantly influenced the sustainability practices disclosure. This study also provided empirical evidence that the frequency of audit committee meetings, the audit committee’s qualification and the audit committee’s experience was not significant on sustainability practices disclosure.
Code of Ethics, Clawback Incentive Schemes, and Personal Value to Mitigate Earnings Management Intention Erlinda Nur Khasanah; Mahfud Sholihin
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.5 KB) | DOI: 10.18196/jai.2102145

Abstract

Research aims: This study aimed to examine the role of a code of ethics and clawback incentive schemes to mitigate earnings management intention. This study also examined the effect of personal value on the relationship between the code of ethics and incentive schemes with earnings management intention.Design/Methodology/Approach: The research method used in this study was an experimental approach with a factorial design of 2x3 between-subjects. The subjects were 83 students from the undergraduate and postgraduate of Accounting Program from a public university in Yogyakarta, Indonesia. To test the hypotheses, two-way ANOVA was used.Research findings: This study discovered that the code of ethics was able to mitigate earnings management intention. However, it should be completed by clear and strict sanctions for ethical violations. The results, however, showed that there were no significant different effects between clawback and bonus-only incentive schemes on earnings management intention. Additionally, this study provided empirical evidence that personal value did not moderate the relationship between the code of ethics and incentive schemes on earnings management intention.Theoretical contribution/Originality: This study showed the causality relationship between the code of ethics and incentive scheme with earnings management intention through the use of experimental methods.Practitioner/Policy implication: This study has important implications for company management in designing and implementing a code of ethics effectively, namely the company should provide sanctions for those who violate the code of ethics.Research limitation/Implication: First, this study only examined earnings management in the form of real earnings management as the operating decisions. Second, most of the data collection was carried out after class, causing participants to lack concentration as they were tired of the lessons in class.Keywords: Earnings Management Intention, Code of Ethics, Clawback Incentive Schemes, Personal Value
Does Corporate Social Responsibility, Corporate Governance And Profitability Affect Earnings Management? Evidence From Manufacturing Firms In Indonesia Florentina Cindy Finishtya; Sriniyati Sriniyati; Erlinda Nur Khasanah
Master: Jurnal Manajemen dan Bisnis Terapan Vol 1, No 2 (2021): Desember
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jmbt.v1i2.12670

Abstract

ABSTRAK Penelitian ini menguji pengaruh corporate social responsibility, corporate governance, dan profitabilitas terhadap manajemen laba. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan tahunan perusahaan manufaktur dari tahun 2015 - 2019. Jumlah sampel terdiri dari 100 sampel. Untuk menguji hipotesis, penelitian ini menggunakan analisis regresi berganda. Penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan berpengaruh positif dan signifikan terhadap manajemen laba, sedangkan faktor lainnya; corporate governance dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap manajemen laba. ABSTRACT This study examined the effect of corporate social responsibility, corporate governance, and profitability on earning management. The research method used in this study was a quantitative method. The data used in this study was secondary data taken from manufacturing firm’s annual report from 2015 - 2019. Total sample consisted of 100 samples. To test the hypotheses, this study used multiple regression analysis. This study found that corporate social responsibility has a positive and significantly influenced the earnings management, while other factors; the corporate governance and profitability had a negative and insignificant effect on earnings management.
PERAN PENERIMAAN PKB DAN BBNKB PADA EFEKTIVITAS KINERJA SAMSAT INDUK BANTUL Evi Grediani; Erlinda Nur Khasanah; Luqman Indrayanto
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7267604

Abstract

Penelitian ini bertujuan untuk menguji dan mengidentifikasi perkembangan realisasi dalam penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) dengan ukuran efektivitas pada Sistem Administrasi Manunggal Satu Atap (SAMSAT) Induk Bantul. Penelitian ini menggunakan sumber data sekunder berupa laporan penerimaan realisasi PKB dan target pajak dari kantor pelayanan pajak kendaraan bermotor di SAMSAT Induk Bantul tahun 2019-2021. Hasil penelitian menunjukkan penerimaan PKB tahun 2019, 2020, dan 2021 memiliki tingkat efektivitas berturut-turut sebesar 100,82%, 105,92%, dan 104,43%. Sementara itu, penerimaan BBNKB tahun 2019, 2020, dan 2021 menunjukkan tingkat efektifitas berturut-turut sebesar 108,09%, 104,09%, dan 106,41%. Dengan demikian, secara keseluruhan realisasi penerimaan PKB dan BBNKB di SAMSAT Induk Bantul dipandang sangat efektif karena diatas 100%. Kata kunci: Penerimaan PKB, BBNKB, SAMSAT
Analisis Niat Penggunaan E-wallet Untuk Transaksi Pembayaran Oleh Mahasiswa Erlinda Nur Khasanah; Sriniyati Sriniyati
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11494

Abstract

The purpose of this study was to examine the effect of effort expectancy, behaviour, price value, and trust towards e-wallet’s usage continuance intention. The data used in this research was primary data collected by distributing questionnaires to students at Vocational Colleges in Special Region of Yogyakarta (DIY). The samples consisted of 92 samples. To test the hypotheses, this study used multiple regression analysis through the SPSS version 26 program. The results of this study indicated that performance expectancy, behaviour, and trust had a positive and significant effects on e-wallet’s usage continuance intention. Meanwhile, price value had no effect on e-wallet’s usage continuance intention.
Analisis Peran Sektor Pertanian Terhadap Pertumbuhan Ekonomi Di Kabupaten Gunungkidul Daerah Istimewa Yogyakarta Erlinda Nur Khasanah; Nusron Habibur Rohman
Jurnal Khazanah Intelektual Vol. 8 No. 2 (2024): Khazanah Intelektual
Publisher : Balitbangda Provinsi Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The flourishing land makes Indonesia to be an agricultural country. Majority of the population in Indonesia works in the agricultural sector. This sector is one of the sectors that supports the country's economy. One of the areas in the Special Region of Yogyakarta (DIY) Province that has quite large agricultural potential is Gunungkidul Regency. This research aimed to analyze the agriculture sector role in economic growth in Gunungkidul Regency. This research method used data analysis techniques consisting of the Klassen Typology Method and Location Quotient analysis. Based on the results of the Klassen Typology Method analysis, the agricultural sector in Gunungkidul Regency is in quadrant 2, namely the advanced but emphasized sector. Meanwhile, the results of the Typology Method analysis show the agricultural sector as one of the sectors in Gunungkidul Regency with a base or source of growth. This means that it was able to meet agricultural needs for its own region and the excess can be sold to other regions.
Minat mahasiswa akuntansi dalam memilih karir sebagai akuntan publik Sriniyati; Erlinda Nur Khasanah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of personality, intrinsic value of work, and financial rewards toward career intention as a public accountant. This research is a type of quantitative research. The data of this research was collected with the survey method. The survey was conducted using a questionnaire distributed to 98 Accounting major students of universities in the Special Region of Yogyakarta. The data analyses were conducted with linear regression analysis with SPSS 26 version. The results of this study indicate that: personality has a significant effect on a career intention as a public accountant, the intrinsic value of work has a significant effect on a career intention as a public accountant, and financial rewards have a significant effect on a career intention as a public accountant.
Determinan Perilaku Penggunaan Dompet Digital Secara Berkelanjutan oleh Mahasiswa Akuntansi Sriniyati; Erlinda Nur Khasanah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1339

Abstract

One of the uses of technology in the field of financial services in this era is the emergence of financial technology in the form of digital wallets (e-wallets). The use of this digital wallet is considered practical, efficient, effective and facilitates mobility, especially for the younger generation (students). The results of previous research regarding the behavioral determinants of sustainable use of digital wallets showed inconsistencies. The purpose of this study was to examine the determinants of accounting student’s e-wallet continuance usage behavior. The determinants consisted of facilitating conditions, habit, and behavioral intention. Data used in this research was primary data collected by distributing questionnaires through 100 students at Vocational Colleges in Special Region of Yogyakarta. To test the hypotheses, this study used multiple regression analysis through the IBM SPSS Statistics 26. The results of this research provide empirical evidence that all hypotheses in this research are supported. The determinants tested include facilitating conditions (sig. 0,004), habit (sig. 0,000), and behavioral intention (sig. 0,001) had a positive and significant effects on e-wallet’s continuance usage behavior by accounting students.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GUNUNGKIDUL DIY Erlinda Nur Khasanah; Fauzi Rifqi Aldiyanto
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.8779

Abstract

Along with increasing development to support the existing natural and cultural tourism potential, Gunungkidul Regency is expected to manage and maximize this potential for the progress of region. One of these potentials can be obtained from sources of revenue originating from regional taxes. Thus, it is necessary to do an analysis to see how far the local tax contribution to Gunungkidul Regency's original local government revenue. In addition, this study aims to measure level of effectiveness of local tax revenues and to analyze the efforts of Gunungkidul local government to increase the potential for local tax revenues. This research method used is a quantitative method with secondary data sources in the form of regional financial reports of Gunungkidul Regency for 2017-2021. The results showed that contribution ratio of local taxes to original local government revenue of Gunungkidul Regency in 2017-2021 reached an average contribution of 22.18%. This ratio is still relatively small in influencing original local government revenue. The results of subsequent research show that the average ratio of effectiveness of local taxes for five years can be said to be good because it reaches of 109.24%. One effort to increase local tax collection in Gunungkidul Regency is by using SIPAPAH application. However, this application is still not optimal because people still lack understanding of this application and technological development.
Co-Authors Aulya, Azna Rizka Evi Grediani Fauzi Rifqi Aldiyanto Florentina Cindy Finishtya Luqman Indrayanto Mahfud Sholihin Nafisa Amalia Putri Nusron Habibur Rohman Sriniyati Susanti, Tia Ayu Wia Rizqi Amalia