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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Indonesian Economy and Business WIDYAKALA JOURNAL AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Shirkah: Journal of Economics and Business EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Financial, Accounting, and Management Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Jurnal Pengabdian Masyarakat Madani Apssai Accounting Review (ApAR) Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Dirkantara Indonesia IIJSE EBID:Ekonomi Bisnis Digital JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi Summa : Journal of Accounting and Tax
Sekar Mayangsari
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Neuroscience Physics Social Sciences Transportation Other

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Guarding Integrity in Islamic Banking: The Role of Fiqh Muamalah, Religiosity, and Fraud Intention in Shaping Ethical Behavior Heykal, Mohamad; Murwaningsari, Etty; Mayangsari, Sekar
Shirkah: Journal of Economics and Business Vol. 10 No. 3 (2025)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v10i3.882

Abstract

Fraud remains a persistent challenge in the banking sector, including Islamic financial institutions normatively grounded in Sharia principles. This study examines how fiqh muamalah and religiosity influence fraud intention and fraudulent behavior among internal accountants in Islamic banks, with fraud intention positioned as a mediating mechanism. Using a quantitative explanatory survey design, data were collected from 260 internal accountants employed in Islamic banking institutions in Indonesia and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that fiqh muamalah significantly reduces both fraud intention and fraudulent behavior, indicating its dual role as a jurisprudential and ethical safeguard. Religiosity is found to negatively affect fraud intention but does not directly influence fraudulent behavior, suggesting that its ethical impact operates primarily through cognitive and intentional processes. Furthermore, fraud intention emerges as a strong predictor of fraudulent behavior, confirming its central role in translating ethical vulnerability into misconduct. These results highlight the importance of integrating Sharia-based legal knowledge with moral internalization in fraud prevention strategies. The study contributes to Islamic economics by providing empirical evidence that ethical resilience in Islamic banking depends not only on institutional compliance but also on individual moral intention and jurisprudential understanding.
Peningkatan Kompetensi Guru Akuntansi melalui Pelatihan Software Akuntansi pada Perusahaan Dagang: Implementasi Program Pengabdian kepada Masyarakat di P4 Jakarta Utara Astuti, Henik Hari; Mayangsari, Sekar; Wahyuni, Lidia
Jurnal Pengabdian Masyarakat Madani Vol 6 No 1 (2026): Jurnal Pengabdian Masyarakat Madani (JPMM)
Publisher : Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jpmm.v6i1.228

Abstract

Perkembangan teknologi digital telah membawa perubahan signifikan dalam praktik akuntansi, dari sistem manual menuju sistem berbasis aplikasi komputer akuntansi. Namun, masih terdapat kesenjangan kompetensi di kalangan guru akuntansi, khususnya dalam penguasaan dan pemanfaatan software akuntansi yang relevan dengan kebutuhan industri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru akuntansi dalam penggunaan software akuntansi, khususnya MYOB, melalui pelatihan berbasis praktik. Metode yang digunakan adalah pendekatan partisipatif dengan model pelatihan berbasis praktik (hands-on training), yang meliputi tahap identifikasi kebutuhan melalui pre-test, penyampaian materi, demonstrasi penggunaan software, praktik langsung, pendampingan, serta evaluasi melalui post-test. Sasaran kegiatan ini adalah guru SMK yang tergabung dalam P4 Jakarta Utara. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan software akuntansi. Peserta mampu melakukan pencatatan transaksi, pengelolaan data keuangan, serta penyusunan laporan keuangan secara sistematis menggunakan aplikasi MYOB. Selain itu, kegiatan ini juga meningkatkan kepercayaan diri guru dalam mengintegrasikan teknologi akuntansi ke dalam proses pembelajaran. Dengan demikian, kegiatan ini tidak hanya meningkatkan kompetensi profesional guru, tetapi juga berkontribusi terhadap peningkatan kualitas pendidikan vokasional yang lebih relevan dengan kebutuhan dunia kerja berbasis teknologi. Kegiatan ini diharapkan memberikan dampak jangka panjang terhadap peningkatan kesiapan lulusan SMK dalam menghadapi tantangan industri digital.
DIGITAL TRANSFORMATION AS A MODERATOR: EXAMINING ENVIRONMENTAL DISCLOSURE, INNOVATION CULTURE, AND TAX AVOIDANCE IN INDONESIA Risa, Nurma; Murwaningsari, Etty; Mayangsari, Sekar; Mahfar, Rosmawati
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.42862

Abstract

This study develops a robust measure of corporate tax avoidance by decomposing the book-tax difference (BTD) into permanent and temporary components. Furthermore, it examines the moderating role pf digital transformation in the relationship between environmental disclosure, innovation culture and tax avoidance. The study employs Moderated Regression Analysis (MRA) to test the hypothesis. The sample comprises 620 observations from 310 company listed on The Indonesia Stock Exchange (IDX) for 2023-2024 period, excluding the financial and service company. The results indicates that the proposed corporate tax avoidance measure is robust compared to extant measurements. The study finds that environmental disclosure has a significant negative effect on tax avoidance, whereas innovation culture exhibits no significant influence. Furthermore, digital transformation strengthens the negative impact of environmental disclosure on tax avoidance; however, it does not moderate the non-significant relationship between innovation culture and tax avoidance. This finding suggests that integrating digital transformation with transparent environmental disclosure can serve as an effective corporate governance mechanism to mitigate tax avoidance.
What Does the Literature Suggest About Coretax, Digital Literacy, Service Quality, and Tax Compliance Costs? Husna, Irma Nurul; Mayangsari, Sekar
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1496

Abstract

Tax compliance costs represent a significant economic burden for taxpayers in fulfilling their tax obligations. The digital transformation of tax administration through the Coretax system, along with improvements in digital literacy and service quality, is often associated with reduced compliance costs; however, existing empirical evidence remains fragmented and is frequently examined in isolation. This study aims to synthesize the existing literature by analyzing how these three factors are jointly discussed in relation to tax compliance costs. This study employs a Systematic Literature Review (SLR) approach, following a structured protocol adapted from the PRISMA guidelines. Data were collected from Scopus, ProQuest, Garuda, Google Scholar, and SINTA using predefines keywords and inclusion stages, resulting in 32 relevant articles published between 2017 and 2026. A basic quality assessment was also conducted to ensure the relevance and reliability of the selected studies. The finding indicate that the Coretax consistently demonstrates the potential to reduce compliance costs through automation, data integration, and administrative afficiency, despite challenges during the initial implementation phase. Digital literacy significantly influences taxpayer’s ability to utilize digital systems effectively, while service quality enhances user experience and reduces administrative burdens. Overall, reducing compliance costs requires not only technological advancement but alsa user readiness and institutional support through an integrated approach.
Persepsi dan Kepatuhan UMKM Pakaian Terhadap Kebijakan PPh Final di Tanah Abang Agustinus; Mayangsari, Sekar
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi dan kepatuhan pelaku UMKM sektor pakaian terhadap Kebijakan PPh Final di Tanah Abang. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 150 responden pelaku UMKM sektor pakaian di Tanah Abang. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data dilakukan menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan SPSS 32. Hasil penelitian menunjukkan bahwa variabel persepsi dan kepatuhan berpengaruh positif dan signifikan terhadap Kebijakan PPh Final. Variabel persepsi memiliki pengaruh yang lebih dominan dibandingkan variabel kepatuhan. Hasil uji simultan menunjukkan bahwa variabel persepsi dan kepatuhan secara bersama-sama berpengaruh signifikan terhadap Kebijakan PPh Final. Penelitian ini diharapkan dapat menjadi bahan evaluasi bagi pemerintah dalam meningkatkan pemahaman dan kepatuhan wajib pajak UMKM sektor pakaian di Tanah Abang terhadap Kebijakan PPh Final.
Comparative Evidence on the 0.5% Final Tax Rate and Tax Sanctions for Indonesian MSME Compliance: A Systematic Review Andri Krisandy; Sekar Mayangsari
Summa : Journal of Accounting and Tax Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v4i2.1506

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy; however, their contribution to tax revenue remains relatively limited, creating an ongoing challenge for policymakers to improve compliance while supporting business sustainability. This study reviews and synthesizes evidence from prior empirical studies on the association between the 0.5% final tax rate and tax sanctions and MSME taxpayer compliance in Indonesia. Using a Systematic Literature Review (SLR) approach based on the PRISMA 2020 guidelines, 569 records were initially identified from Scopus, Google Scholar, ProQuest, and SINTA. Following screening and eligibility assessment, 31 studies published between 2018 and 2026 were included in the review. The analysis was conducted using a thematic comparative synthesis, examining the direction of findings, consistency of relationships, and frequency of statistical significance reported across the selected studies. The results indicate that both the 0.5% final tax rate and tax sanctions are generally associated with higher MSME taxpayer compliance. Based on the synthesis of evidence across studies, findings related to tax sanctions appear more consistent and more frequently reported as statistically significant, whereas findings on the tax rate are comparatively mixed and context-dependent. These conclusions should be interpreted within the scope and limitations of the reviewed literature, including variations in research design, sample characteristics, and measurement approaches across studies. Overall, the review suggests that enforcement mechanisms may play an important role, while preferential tax rates may serve as a complementary policy instrument in improving MSME tax compliance in Indonesia.
Co-Authors - Wilopo Aam Aminah Aam Aminah Achmad Fajri, Achmad Agustine Dwianika Agustinus Ahmad Solahuddin Brillianto AIDA AINUL MARDIYAH Alfansuri, Lith Alfriani, Riska Ali Sandy Mulya Andre Andika Simanungkalit Andri Krisandy Anggraeni, Rini Nur Apit Susanti Arimbi Ika Setyaningrum Arimbi Arimbi Ika Setyaningrum Arimbi Augustine, Yvonne Ayu Aulia Oktaviani Azizah, Farah Nur Bambang Sudibyo Banjarnahor, Erliana Budi Prajogo Cucunabila, Maulitya David Hatigoran Silaban David Hatigoran Silaban Deli, Mazzlida Mat Destria Anggrastuti Eko Budi Prasetyo Elliza Putri Syaharani Elliza Putri Syaharani Etty Murwaningsari Etty Murwaningsari Farah Nur Azizah Fariska Maharani Gunawan Wibisono Gunawan, Yovani Handayani, Dian Tri Hari Astuti, Henik Hastareni, Septi Hidayat, Dimas Rahmat Husna, Irma Nurul I Gede Githa Adhi Pramana Indra Saputra Indra Saputra Kireyna Nastiti Tafiandra Putri Koerniady, Arief Lenggogeni, Lenggogeni Jakarta Lin Oktris Luluk Uswati Mahfar, Rosmawati Maulitya Cucunabila Meisy . Melinda Malau Mohamad Heykal Mourent Elizabeth Mourent Elizabeth Muhamad Fajrurrahman Firdausi Muhamad Fajrurrahman Firdausi Muhammad Fadhil Muhammad Fadhil Mulya, Ali Sandy Murtanto Murtanto MURTANTO MURTANTO Mutammimah Nasution, Kevin M. Pransilva Nasution, Mario Zulfa Nesha Nenandha Nur Nilam Sari Nuri Anti Nurma Risa Pakpahan, Ramses Pamungkas, Supan Pebrianti, Risky Nila Perdana, Deden Afriyanto prihartono prihartono Prihartono Prihartono Putri, Sandra Refdiani Putro, Catur Anggoro Rachmaturrizqi Raditya Mahendrajaya Rajagukguk, Ade Mariani Ramadhan, Muhammad Rifqi Regina Jansen Arsjah Riyan Harbi Valdiansyah Rizal, Helmi Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Saputra, Amir Shahira, Cindy Shanty, Dewi SUSANTI, APIT Syahilul Amri syalsabila Haya Tafiandra Putri, Kireyna Nastiti Theresia Theresia Theresia Theresia Titik Aryati Trismayarni Elen, Trismayarni Veny, Veny Veny, Veny Wahyuni, Lidia Wijaya, Suryadi Wilopo Wilopo Wilopo Wilopo Wilopo Wilopo, Wilopo Wiranti, Ridha Yovani Gunawan Yumiarsi