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All Journal Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Informatika Ekonomi Bisnis
Meita Larasati
Universitas Muhammadiyah Prof. Dr. HAMKA
Economics, Econometrics & Finance Social Sciences

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Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Measurement of Tax Fairness Perception Meita Larasati; Cotoro Mukri
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

Abstract

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.
Peningkatan Perekonomian Masyarakat Desa Sipak Kabupaten Bogor Melalui Pendampingan Budidaya Bibit Ikan Nila dan Mujair Meita Larasati; Hera Khairunisa; Novita Kusuma Maharani
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 11, No 1 (2020): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v11i1.3460

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat (PKM) ini adalah untuk mengembangkan ekonomi masyarakat di Desa Sipak, Bogor. Pelaksanaan PKM ini juga merupakan upaya nyata berkelanjutan Tim Dosen Fakultas Ekonomi dan Bisnis (FEB) UHAMKA untuk berperan serta dalam mengembangkan potensi ekonomi masyarakat Desa Sipak. Beberapa warga memiliki kolam ikan yang berpotensi untuk terus dikembangkan dengan baik. Hal tersebut merupakan potensi lapangan pekerjaan yang patut untuk dikembangkan dan diperhitungkan. Tingkat pengangguran yang tinggi di Desa Sipak juga menjadi permasalahan bagi warga desa tersebut karena berdampak pada berbagai aspek kehidupan. Kegiatan pendampingan budidaya ikan ini diharapkan mampu menjadi solusi untuk mengurangi tingkat pengangguran di Desa Sipak. Kegiatan ini diwujudkan dengan pemberian bibit ikan, pakan ikan, dan peralatan penunjang untuk kolam ikan. Kegiatan ini juga diwujudkan dengan adanya pengarahan dan pendampingan pengelolaan kolam ikan yang baik dari Tim Dosen FEB UHAMKA. Pemuda – pemuda yang masih menganggur diberdayakan dalam pengelolaan ikan ini
Efek Moral Reasoning Terhadap Niat Auditor Internal Untuk Melakukan Whistleblowing Meita Larasati
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2018): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.976 KB) | DOI: 10.22236/agregat_vol2/is2pp388-398

Abstract

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.
Hubungan Keamanan Persepsian Terhadap Intensi Muzaki Membayar Zakat Menggunakan Aplikasi Digital Wininda Qusnul Khotimah; Meita Larasati
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 3 No. 1 (2019): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.219 KB) | DOI: 10.22236/alurban_vol3/is2pp1-11

Abstract

The purpose of this research is to investigate the relationship of perceived security and the intention of muzaki to use the application of digital transactions in paying zakat. The method of collecting samples in this study used a purposive sampling technique. The sample from this study is muzaki in Indonesia who has paid zakat digitally. This study uses a survey method using a research instrument in the form of a questionnaire. The questionnaire will be distributed to muzaki in Indonesia who have paid zakat digitally via email and google docs. Before testing the hypothesis, the researcher tests descriptive, validity and reliability statistics. All collected questionnaires were analyzed using the Pearson correlation. To measure the dimensions of perceived security, perceived security and intention of muzaki to use the application of digital transactions in paying zakat using a Likert scale, 1 means strongly disagree and 5 means strongly agree. The results of this study prove that perceived security has a positive relationship with the intention of muzaki to use digital applicationsto pay zakat with a significant number of 0.002.
Pengaruh Tingkat Risiko Environmental Social Governance (ESG) dan Leverage terhadap Kinerja Perusahaan Pada Indeks IDXESGL Tahun 2020-2022 Dinda Purwitasari; Sumardi; Meita Larasati
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.255

Abstract

This study examines the impact of the ESG risk level and Leverage ratio on the performance of companies included in the IDXESGL index in 2020-2022. This study uses financial reports from companies including the IDXESGL index in 2020-2022 on the Indonesian Stock Exchange in the last 3 years. This type of research is cross-sectional, and the sampling method used is purposive sampling. Descriptive analysis, t-test, correlation, and regression were performed to support the research objectives. SPSS was used for analysis. Based on the regression results, there is no significant effect between the level of ESG risk and company performance. However, there is a significant effect between leverage and company performance. As well as together the risk level of ESG and Leverage have a significant influence on company performance. This research is limited to companies included in the IDXESGL index in 2020-2022 and cannot highlight companies that are not included in the index.
Co-Authors Cotoro Mukri Dinda Purwitasari Hera Khairunisa Novita Kusuma Maharani Sumardi Wininda Qusnul Khotimah