p-Index From 2021 - 2026
15.126
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Konseling dan Pendidikan Tadris: Jurnal keguruan dan Ilmu Tarbiyah Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan An-Nisbah: Jurnal Ekonomi Syariah Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan dan Konseling EQIEN - JURNAL EKONOMI DAN BISNIS AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal 'Aisyiyah Medika Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Inovatif Ilmu Pendidikan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Quantitative Economics and Management Studies Shafin: Sharia Finance and Accounting Journal Jurnal Kesehatan Gigi dan Mulut (JKGM) Jurnal Ilmu Sosial Humaniora Abdi Psikonomi Riau Education Journal International Journal of Management Science and Information Technology (IJMSIT) Journal of Oral Health Care JIMAKUKERTA Jurnal Ilmiah Pendidikan Holistik (JIPH) Jurnal Entrepreneur dan Manajemen Sains Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Ilmu Pendidikan Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Asian Journal of Applied Education JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Pawarta: Journal of Communication and Da'wah IIJSE Jurnal Pengabdian Bukit Pengharapan Majapahit Journal of Islamic Finance dan Management E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Da'watuna: Journal of Communication and Islamic Broadcasting Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia JER An-Nisbah: Jurnal Ekonomi Syariah Al-Qolamuna : Journal Komunikasi dan Penyiaran Islam Journal of Ekonomics, Finance, and Management Studies Nuwo Abdimas Al-Istinbath : Jurnal Ilmu Hukum dan Hukum Keluarga Islam Atestasi : Jurnal Ilmiah Akuntansi Women, Education, and Social Welfare PAEDAGOGIE E-Jurnal Akuntansi Open Access DRIVERset
Claim Missing Document
Check
Articles

Agresivitas Pajak: Capital Intensity, Corporate Social Responsibility (CSR), Leverage, Dan Ukuran Perusahaan Aulia Rahma Dien Yulyanti; Mujiyati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): 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.v7i4.7545

Abstract

The objective of this study is to examine the influence of Capital Intensity (CI), Corporate Social Responsibility (CSR), Leverage Ratio (LEV), and Firm Size on Tax Aggressiveness, using the Effective Tax Rate (ETR) as the measurement. This research focuses on companies in the cyclical sector that are publicly traded on the Indonesia Stock Exchange between 2021 and 2023. The study utilizes secondary data derived from annual reports and sustainability reports sourced from the official website of the Indonesia Stock Exchange (www.idx.co.id) as well as the respective companies' websites. The methodology employed in this research involves panel regression analysis, conducted using SPSS software. The findings indicate that Corporate Social Responsibility (CSR) and Leverage (LEV) do not have a significant impact on tax aggressiveness, whereas Capital Intensity (CI) and Firm Size (SIZE) do influence Tax Aggressiveness.
Pengaruh Modernisasi Administrasi Perpajakan, Sanksi Perpajakan, Trasparansi dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Abdul Hafizd; Mujiyati Mujiyati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): 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.v7i1.10889

Abstract

This study aims to analyze the influence of tax administration modernization, tax sanctions, tax transparency, and taxpayer trust on individual taxpayer compliance registered at the Pratama Tax Office (KPP Pratama) Surakarta. The study employs a quantitative approach. The population consists of 60,573 individual taxpayers registered at KPP Pratama Surakarta. Using the Slovin formula, a sample of 100 individual taxpayers was selected. Data were collected through Google Forms and printed questionnaires and measured using a Likert scale. The research involves several analytical procedures, including descriptive statistical analysis, validity testing, reliability testing, multiple linear regression analysis, normality testing, multicollinearity testing, heteroscedasticity testing, the F-test, the t-test, and the coefficient of determination. All analyses were conducted using SPSS version 25. The findings indicate that tax administration modernization, tax sanctions, tax transparency, and taxpayer trust simultaneously have a significant influence on taxpayer compliance. However, the t-test results show that tax administration modernization and tax sanctions do not have a significant partial effect on taxpayer compliance. In contrast, tax transparency and taxpayer trust are proven to have a significant partial effect on individual taxpayer compliance at KPP Pratama Surakarta
Penyuluhan dan Bimbingan Untuk Meningkatkan Partisipasi Siswa Berkebutuhan Khusus dalam Kegiatan Sekolah Mujiyati; Khairani, Fadhilah; Syafrudin, Ulwan; Yulistia, Annisa
Jurnal Pengabdian Masyarakat Ilmu Pendidikan Vol. 5 No. 2 (2026): May 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpm-ip.vol.5i.2.1164

Abstract

Tantangan dialami guru dalam meningkatkan partisipasi siswa berkebutuhan khusus untuk berkegiatan di sekolah, salah satunya di SD Negeri 3 Labuhan Ratu yang memiliki sumber daya yang kurang memadai untuk mendukung siswa berkebutuhan khusus. Hal ini termasuk sumber daya manusia (guru yang belum terlatih dan memahami kebutuhan khusus), sumber daya fisik (fasilitas yang kurang ramah terhadap siswa berkebutuhan khusus, seperti aksesibilitas yang kurang memadai), dan sumber daya pendukung lainnya (misalnya, perangkat lunak atau alat bantu teknologi) Metode yang digunakan dalam kegiatan pengabdian masyarakat ini berupa penyajian informasi, diskusi, dan pendampingan yang menghendaki para peserta untuk memiliki wawasan teoritis dan praktis tentang berbagai strategi untuk meningkatkan partisipasi siswa berkebutuhan khusus dalam kegiatan sekolah. Berdasarkan hasil pre-test dan post-test diketahui skor rata-rata post-test peserta pelatihan yaitu sebesar 80 lebih tinggi dibandingkan skor rata-rata pretest peserta yaitu 40,6. Sedangkan Skor N-gain sebesar  0,66  masuk  dalam  kategori  sedang  dengan persentase 66% kategori cukup efektif. Hal tersebut menjelaskan bahwa kegiatan pelatihan yang telah dilakukan bermanfaat bagi guru dalam meningkatkan pengetahuan dan wawasan guru-guru di SDN 3 Labuhan Ratu.
Carbon Emission Disclosure: Relation to Environmental Performance, Carbon Performance, Company Size and Board Diversity Fatimah Aulia Rahman; Mujiyati
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

The research aims to measure the impact of environmental performance, carbon performance, company size, and board diversity on the disclosure of carbon emissions. The samples were determined based on a quantitative purposive sampling method with a list of energy companies that have published the 2020-2022 Annual Report and Sustainability Report on the IDX with the acquisition of 18 samples. Multiple regression analysis is a method for measuring research hypotheses using SPSS v.25 statistical software. The results of this research show that the diversity of foreign boards and the diversity of board educational backgrounds influence the disclosure of carbon emissions. Meanwhile, carbon emissions disclosure cannot be influenced by environmental performance, carbon performance, board gender diversity and company size.
ANALISIS PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PERPAJAKAN SERTA KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA SURAKARTA Hamidah, Laelatul; Mujiyati, Mujiyati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/feh95g32

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman peraturan perpajakan, sanksi perpajakan, dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Surakarta. Penelitian ini dilatarbelakangi oleh rendahnya kepatuhan pajak UMKM, meskipun sektor UMKM berperan penting dalam perekonomian daerah. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner kepada wajib pajak UMKM. Sampel ditentukan dengan teknik purposive sampling berdasarkan kriteria NPWP aktif lebih dari satu tahun, peredaran usaha di atas Rp500.000.000, serta memiliki pencatatan atau pembukuan yang tertib. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 25. Tahapan analisis meliputi statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pemahaman peraturan perpajakan, sanksi perpajakan, dan kualitas pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM, baik secara parsial maupun simultan. Kualitas pelayanan fiskus memiliki koefisien regresi terbesar. Nilai Adjusted R Square sebesar 0,604 menunjukkan bahwa model mampu menjelaskan kepatuhan wajib pajak sebesar 60,4%. Temuan ini memperkuat teori atribusi bahwa perilaku kepatuhan pajak dipengaruhi oleh faktor internal berupa pemahaman dan faktor eksternal berupa sanksi serta pelayanan fiskus. Implikasinya, edukasi dan pelayanan fiskus perlu diperkuat.
Pengaruh Current Ratio, Total Asset Turnover, Dan Perputaran Modal Kerja Terhadap Return On Assets Pada Sektor Perusahaan Basic Material Terdaftar BEI 2022-2024 Safira Zulia Nabilah; Mujiyati Mujiyati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 1 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i1.9988

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Total Assets Turnover (TATO), dan Perputaran Modal Kerja (PMK) terhadap Return on Assets (ROA) pada perusahaan sektor Basic Material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda dan data sekunder laporan keuangan tahunan perusahaan. Populasi mencakup seluruh perusahaan sektor tersebut, sementara sampel dipilih purposively berdasarkan laba positif, laporan lengkap, dan publikasi dalam rupiah. Variabel dependen ROA diukur dari rasio laba bersih terhadap total aset, sedangkan CR, TATO, dan PMK mengukur likuiditas, efisiensi aset, dan efisiensi modal kerja. Hasil analisis menunjukkan bahwa TATO berpengaruh signifikan terhadap ROA, sedangkan CR dan PMK tidak menunjukkan pengaruh yang signifikan. Koefisien determinasi (R²) sebesar 26,1% mengindikasikan sebagian besar variasi ROA dijelaskan oleh faktor lain di luar model. Penelitian ini menyarankan perluasan sampel, periode, dan variabel tambahan untuk memperoleh hasil yang lebih representatif.
Capital Structure in the Context of Taxation and Financial Access: A Theoretical Synthesis Mujiyati Mujiyati; Imronuddin Imronuddin; Anton Agus Setyawan
International Journal of Management Science and Information Technology Vol. 6 No. 1 (2026): January - June 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i1.6856

Abstract

This study examines the evolution and integration of capital structure theories and their implications for firm value, with emphasis on taxation and financial access in emerging markets. It applies a systematic literature review supported by bibliometric analysis and narrative synthesis. The article selection process followed PRISMA guidelines, covering identification, screening, eligibility assessment, and final inclusion. Articles were collected from Scopus and ScienceDirect using keywords related to capital structure, taxation, tax shield, financial access, financing constraints, firm value, and emerging markets. The final corpus was analyzed through keyword co-occurrence, thematic mapping, thematic evolution, co-citation analysis, bibliographic coupling, and qualitative narrative synthesis. The findings show that capital structure research has shifted from a static optimality perspective toward a more contextual and institutionally grounded framework. Although debt financing may enhance firm value through tax shields, these benefits are often constrained by information asymmetry, limited external finance, and institutional pressures. The results indicate that taxation and financial access should not be treated as separate determinants, but as interrelated mechanisms shaping corporate financing decisions. The study contributes by developing an integrative theoretical synthesis linking classical capital structure theories with taxation, financial access, agency conflicts, and institutional context in emerging markets, particularly Indonesia.
Co-Authors A Alfiyan Aan Zulyanto, Aan Abdul Aris, M. Abdul Hafizd Abdul Muhid, Abdul Abdullah, Zaki Abiyoga Wisnu Pradana* Abu Hamid Adilia, Fara Agung Jasiyatianto Ahmad Junaidi Akhirusanah, Lulu Alief Zoulton Lazuardi* Alif Luthvi Azizah Alif Luthvi Azizah Alifatun Muarifah Alni Nurfadhila Sari Andy Dwi Bayu Bawono Annisa Yulistia Anton Agus Setyawan Ari Sofia Ariyanto, Rico Dwi Arsyad, Hambali Atwal Arifin Aulia Rahma Dien Yulyanti Banu Witono Chasya Aghniarrahmah Clara Risma Alfayanti Daffa Ilham Ramadhan Dayu Rika Perdana Devid Aprillando Diah Utaminingsih Didi Achyari Didi Achyari, Didi Dila Pertiwi Dilah Safitri Dina Febriyanti Dwi Prasetya, Onky Dwi Wulandari Een Yayah Haenilah Eka Afrilian Hady Saputra Elga Cindy Nagayu Elviani, Yeni ENI SETYOWATI Erma Marga Rosit Erma Setiawati Evika Ardiana Fadellatur Ramadhani Haryasih Fadhilah Khairani, Fadhilah Fajar Abimanyu Farid Adi Prasetyo Farizky, Aisyah Chairunnisa Fatihah Fatimah Aulia Rahman Fatimatuz Zahro Fauzan . Fauzan, Abdullah Sholeh Fa’iza, Naifa Nur Febriyanti, Trya Fery Salindri Firlina Rizky Ramadhina Fitri Rohmah Fitria Riski Rohmawati Galih Saras Sekarwangi Griselda Chavia Zagita Hafizd, Abdul Hamidah, Laelatul Handy Nugraha Hanum, Nur Adiba Haris, M Hasan Hariri Hasrin Ristanty, Aulyanissa Heppy Purbasari Hidayah, Vebby Noer Imronuddin Imronuddin Indarti Diah Palupi Ismalayani, Ismalayani Izzatika, Amrina Kartiningsih Susilowati keisha Jenny Maulida Nugraha Kembar Habibi, Roy Khoirotunnisa, Nabila Kiky Fatmawati Kirana, Mezalunna Gizka Zashi Kurnia Rina Ariani Kusuma Wijayanto Kusuma, Merta Kusumaningrum, Nita Sari Laila Oshiana Fitria A’zizah Lazuardi*, Alief Zoulton Lintang Kurniawati Listrianah Lusiana, Prima Aprilia M. Sholahuddin Madani, Mayra Permata Maharani, Citra Abrani Maharani, Gama Sita Maharani, Roselyn Nadhifa Maria Cristina M. De los Santos Marlindayanti Marlindayanti, Marlindayanti Masayu Nurhayati Masayu Nurhayati, Masayu Mega Aria Monica, Mega Aria Mey Handoko Saputro Millati, Nabila Fida Miranda Abung Mirawati, Silvia Ayu Muhammad Abdul Aris Muhammad Falakh Taqiyuddin Muhammad Mona Adha Muhammad Sholahuddin Nabila Khoirotunnisa Nabilah, Safira Zulia Nasongko, Noer Noer Nasongko Novita Ambarsari, Novita Nuning Hidayatun Nur kholis Nur Prasetyo Aji Nurjanah, Arifah Nursiam Nurwahiddin, Muhammad Nurwahidin, Muhammad Oktavia Kusumaningsih Ovi Itsnaini Ulynnuha Pambudi, Istighfarany Aishwarya Salma Pradana*, Abiyoga Wisnu PRATAMA, HAFID NUR Prihandini, Dwi Aprilia Puguh Karyanto Purbawati, Husna Nadea Ulhaq Purnowati, Della Rabiyatul Adawiyah Rachmad Fajar Muktiono Rahmadi, Adam Dwi Ranni Rahmayanthi Renti Oktaria, Renti Rika Perdana , Dayu Rina Trisnawati Ririn, Wahyu Hening Riska Febrianto Risma Margareta Sinaga, Risma Margareta Riswandi Riswandi Rita Diana Putri Rita Wijayanti Rizqullah, Naufal Rohmah, Fitri Rohmawati, Fitria Riski Rossiana Diva Anggraini Roy Kembar Habibi Rozzaq K.R*, Fawwaz Samudra Sabila Nurul Faidah Safira Nur Istiqomah Safira Zulia Nabilah Samsubar Saleh Santi Putriani Santika, Sonya Sekarwangi, Galih Saras Septarina Wahyuningtyas Siti Aisyah Sofwan Adiputra, Sofwan Sofwan, Adiputra Sri Wahyuni Sri Wahyuni Subagyo, Daryono Sunyono - - Susanto, Michela Yuanita Putri Suyanto Syafrudin, Ulwan Syahniati, Tri Syahrina Noormala Dewi, Syahrina Noormala Syarifuddin Dahlan Sylvia Nur Fatimah Tri Wulandari Ubaidillah, Muhammad Ulum, Halwa Qubailah Shobah Umi Fatmawati Wahyu Hening Ririn Wahyuningtyas, Septarina Wati, Sisna Wicaksono, Lungit Widodo, Yufen Widoyo, Agus Fatuh Widya Sekar Pradytha Wijaya, Dhandi Yuni Serli Luddiana Zakiya, Asti putri Zulfikar Zulfikar Zulfikar Zulkarnain, Yudo