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Tiara Pandansari
Universitas Muhammadiyah Purwokerto
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Transportation Other

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Electronic Tax Filing System Usage: The Role of Perceived Ease, Usefulness, Trust With Attitude As a Mediator Melamaulidah Melamaulidah; Bima Cinintya Pratama; Azmi Fitriati; Tiara Pandansari
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4955

Abstract

System is an annual tax return information system through electronic or online tax channels determined by the Directorate General of Taxes. This study aims to examine the antecedents of intention to use by considering the influence of perceived ease, usefulness, and trust with attitude as a mediating variable. The population of this study is individual taxpayers who use the e-filing system at the Purwokerto Pratama Tax Service Office. The sample of this study was determined using an accidental sampling technique. The analysis was carried out using Structural Equation Model (SEM) analysis based on components or variance with a Partial Least Square (PLS) approach. The results of this study show that the perceived ease and usefulness have a positive effect on the intention to use the e-filing. The trust variable does not affect the intention to use the e - filing. In addition, this study also proves the role of attitudes in mediating the perceived ease, usefulness, and trust in the intention to use the e - filing.
Peningkatan Kapasitas Pengusaha Mikro dengan Pelatihan Pengelolaan Keuangan : (IBM pada Usaha Mikro Kecamatan Kembaran, Kabupaten Banyumas) Tiara Pandansari; Erna Handayani; Ira Hapsari Hapsari
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 3 No. 3 (2024): Pemberdayaan Potensi Masyarakat Untuk Peningkatan Kemampuan Hidup Sehat
Publisher : Prisani Cendekia

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Abstract

Micro businesses are important amidst the problems of unemployment and economic problems in society. Banyumas Regency, especially in Kembaran District, has more than 3,084 micro-enterprises which really need attention and support from the government, community institutions, especially universities. There are many challenges faced by micro entrepreneurs, both in terms of capital, marketing and management. Limited human resources and management, especially in terms of financial management, is one of the focuses that requires assistance from universities. Therefore, this community service activity is aimed at increasing awareness, understanding and knowledge of micro business financial management with the ultimate aim of improving business performance. The training is not just an introduction, but also practice in using financial management formats with simple Excel-based applications.
DETERMINASI KINERJA KEUANGAN: PERAN MODERASI DEWAN KOMISARIS INDEPENDEN Eka Sulistyaningsih; Tiara Pandansari; Ani Kusbandiyah; Ira Hapsari
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ksgsx097

Abstract

Penelitian ini ditujukan guna menyelidiki pengaruh struktur modal, green intellectual capital, green accounting, ukuran perusahaan terhadap kinerja keuangan dengan dewan komisaris independen sebagai variabel moderasi. Penelitian menggunakan metode kuantitatif yang menguji hipotesis dengan populasi perusahaan teregstrasi di Bursa Efek Indonesia pada IDX ESG Leader selama 2021-2024, metode penentuan sampelnya mempergunakan teknik purposive sampling melalui aplikasi SPSS 27 yang dijadikan alat analisisnya. Hasil temuan studi mengindikasikan, green intellectual capital dan ukuran perusahaan tidak berpengaruh positif terhadap kinerja keuangan, struktur modal berpengaruh negatif, serta green accounting berpengaruh positif terhadap kinerja keuangan. Dewan komisaris independen memperkuat hubungan antara struktur modal dan green accounting terhadap kinerja keuangan, tetapi tidak memperkuat hubungan antara green intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan. Implikasi temuan ini perusahaan diharapkan menerapkan struktur modal yang seimbang guna meningkatkan stabilitas dalam pengelolaan keuangan yang dapat meningkatkan kinerja operasional perusahaan. Perusahaan perlu terus memperkuat praktik green accounting dengan lebih bijaksana untuk mendukung peningkatan kinerja keuangan. Meskipun dalam penelitian ini green intellectual capital tidak mengindikasikan pengaruh signifikan terhadap kinerja keuangan, perusahaan disarankan agar senantiasa membuat inovasi menciptakan teknologi ramah lingkungan yang dapat memberikan dampak positif di masa depan, serta perusahaan harus mempertimbangkan faktor ukuran perusahaan untuk memperkuat kinerja keuangan secara keseluruhan.
Co-Authors Ani Kusbandiyah Bima Cinintya Pratama Eka Sulistyaningsih Erna Handayani Erny Rachmawati Felia Oktafiani Fitriati, Azmi Fitrina Hidayati Frilia Esti Anggraeni Hadi Pramono Ika Yustina Rahmawati Indriyani Indriyani Ira Hapsari Ira Hapsari Hapsari Melamaulidah Melamaulidah Muhammad Abilio Fauzan Naelati Tubastuvi Robertus Igang P