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All Journal Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Budimas : Jurnal Pengabdian Masyarakat Jurnal Peduli Masyarakat Jurnal Bisnis Mahasiswa Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Manajemen Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Worksheet : Jurnal Akuntansi Indonesia Accounting Research Journal Jurnal Penelitian dan Pengabdian Masyarakat
Zati Rizka Fadhila
Sekolah Tinggi Ilmu Ekonomi Totalwin Semarang
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Strategi Peningkatan Nilai Perusahaan: Analisis Keputusan Investasi dan Pendanaan dengan Intervensi Kebijakan Dividen Yuliyanti, Eka; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.426

Abstract

This study aims to analyze strategies to increase firm value through investment and funding decisions with dividend policy intervention. This type of research falls into the causal associative category. The data sources in this study include all companies in the energy sector listed on the Indonesia Stock Exchange in the period 2019 to 2023. The sampling method applied is purposive sampling. The total population in this study was 145 companies, and of these, a sample of 29 companies was taken. The approach applied to analyze the data is SEM-PLS. The results of the study indicate that investment decisions have a positive relationship with dividend policy, although not statistically significant. Funding decisions have a negative and significant effect on dividend policy. Investment decisions are shown to have a significant negative relationship with firm value. Funding decisions do not show a significant effect on firm value. Dividend policy is proven to have a positive and significant effect on firm value. Dividend policy is able to mediate the effect of funding decisions on firm value. However, dividend policy is not able to mediate the effect of investment decisions on firm value
Digitalisasi Pencatatan Keuangan UMKM melalui Pelatihan Penggunaan Aplikasi Buku Warung di Desa Tunggulsari Kabupaten Kendal Eka Yuliyanti; Andi Kartika; Anis Turmudhi; Rahmania Mustahidda; Zati Rizka Fadhila
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 2 (2025): Juni 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i2.5351

Abstract

This community service program is conducted in Tunggulsari Village, Brangsong District, Kendal Regency, with a focus on empowering Micro, Small, and Medium Enterprises (MSMEs) through training in digital financial record-keeping using the Buku Warung application. Tunggulsari Village has strong local economic potential in the snack food industry, including gadung chips, opak, and breadfruit. The program is implemented through stages of business identification, MSME mapping, socialization, and direct assistance in applying the financial record-keeping application. The results of this activity indicate that MSME actors have gained a better understanding of the importance of financial record-keeping and are beginning to adopt digital technology in managing their businesses. Challenges faced include limited time for socialization and uneven participation among MSME actors. Nevertheless, this activity has successfully improved the financial literacy and managerial skills of business actors and has encouraged digital transformation in the rural MSME environment. This program also strengthens the role of higher education institutions in supporting community-based economic development through an applicable and sustainable technological approach.
The Mediating Role Of Investment Motivation In The Relationship Between Risk Perception And Financial Literacy On Investment Decisions Of Paylater Users Yuliyanti, Eka; Turmudhi, Anis; Kartika, Andi; Mustahidda, Rahmania; Fadhila, Zati Rizka
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.545

Abstract

This study examines the mediating role of investment motivation in the relationship between risk perception, financial literacy, and investment decisions among PayLater users in Indonesia. Utilizing a quantitative explanatory approach, data were collected from 200 respondents aged 18–45 who had used PayLater services for more than six months. Structural Equation Modeling with Partial Least Squares (SEM-PLS) was employed to analyze both direct and indirect effects between constructs. The findings reveal that risk perception and financial literacy positively influence investment motivation. Investment motivation, in turn, has a significant positive effect on investment decisions and serves as a strong mediator between risk perception, financial literacy, and investment decisions. Although financial literacy only marginally affects investment decisions directly, its indirect effect through motivation is significant. The results emphasize the importance of enhancing both financial literacy and investment motivation to improve the quality of investment decisions in the context of digital financial services like PayLater.
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Fadhila, Zati Rizka; Hardiningsih, Pancawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.176 KB) | DOI: 10.36694/jimat.v10i2.211

Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.
PENGARUH KINERJA ESG, GREEN INNOVATION, ECO-EFFICIENCY MEMODERASI PROFITABILITAS TERHADAP NILAI PERUSAHAAN Kusuma Dewi; Zati Rizka Fadhila
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8524

Abstract

Perusahaan yang terdaftar di Bursa Efek Indonesia perlu menerbitkan laporan keberlanjutan di akhir periode akuntansi sebagai bentuk tanggung jawab lingkungan perusahaan dan kepedulian dalam memenuhi kepentingan pemangku kepentingan. Penelitian ini bertujuan untuk menguji pengaruh kinerja Lingkungan, Sosial, dan Tata Kelola (ESG), Green Inovation, dan eco- efficiency terhadap nilai perusahaan dengan profitabilitas sebagai moderator. Objek penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2022-2024. Data penelitian ini diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan menggunakan teknik purposive sampling, menghasilkan sampel sebanyak 89 perusahaan. Analisis regresi linier berganda digunakan untuk mengolah data dengan bantuan perangkat lunak Smart PlS V.03. Hasil penelitian ini menunjukkan bahwa Hipotesis pertama yaitu ESG berpengaruh positif signifikan terhadap nilai perusahaan Hipotesis kedua yaitu eco-efficiency berpengaruh negatif signifikan terhadap nilai perusahaan. Hipotesis ketiga yaitu green innovation berpengaruh positif signifikan terhadap nilai perusahaan Hipotesis keempat yaitu profitabilitas tidak memoderasi hubungan antara ESG dengan nilai perusahaan. Hipotesis kelima yaitu profitabilitas mampu memoderasi hubungan antara eco-efficiency dengan nilai perusahaan Hipotesis keenam yaitu profitabilitas tidak memoderasi hubungan antara green innovation dengan nilai perusahaan
Pengaruh tarif pajak, insentif tunneling, leverage, nilai tukar terhadap harga transfer pricing dengan mekanisme bonus sebagai variabel moderasi Erliyana Erliyana; Zati Rizka Fadhila
Jurnal Bisnis Mahasiswa Vol 6 No 3 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1100

Abstract

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh tarif pajak, insentif tunneling, leverage, dan nilai tukar terhadap keputusan transfer pricing dengan mekanisme bonus sebagai variabel moderasi. Desain/metodologi/pendekatan – Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada periode 2022–2024. Sampel penelitian terdiri dari 220 observasi yang dipilih melalui purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan SPSS. Temuan – Hasil penelitian menunjukkan bahwa tarif pajak dan insentif tunneling berpengaruh positif signifikan terhadap transfer pricing. Leverage berpengaruh negatif terhadap transfer pricing, sedangkan nilai tukar tidak berpengaruh. Mekanisme bonus tidak terbukti memoderasi pengaruh tarif pajak, insentif tunneling, leverage, maupun nilai tukar terhadap transfer pricing. Keterbatasan penelitian – Penelitian ini terbatas pada perusahaan non-keuangan dan periode pengamatan yang relatif singkat, sehingga hasilnya belum dapat digeneralisasi secara luas. Implikasi – Secara teoritis, temuan ini memperkuat teori agensi dalam menjelaskan praktik transfer pricing. Secara praktis, hasil penelitian dapat menjadi pertimbangan bagi regulator dalam meningkatkan pengawasan kebijakan transfer pricing. Kebaruan – Kebaruan penelitian ini terletak pada pengujian mekanisme bonus sebagai variabel moderasi dalam hubungan antara faktor pajak dan non-pajak terhadap transfer pricing pada perusahaan non-keuangan di Indonesia pada periode terbaru, serta pengujian simultan variabel tarif pajak, insentif tunneling, leverage, dan nilai tukar dalam satu model empiris.
Pengaruh Struktur Modal, Ukuran Perusahaan, Likuiditas dan Pertumbuhan Laba terhadap Kualitas Laba pada Bank yang Terdaftar di Bursa Efek Indonesia Hesti Agustina; Zati Rizka Fadhila
MAMEN: Jurnal Manajemen Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v5i2.6847

Abstract

Earnings quality is earnings that reflect actual performance and thus do not mislead stakeholders in decision-making. The purpose of this study is to analyze the influence of capital structure, company size, liquidity, and earnings growth on earnings quality. The population in this study was 42 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, reporting their financial statements. A sample of 14 banks was obtained using purposive sampling. The analysis used in this study was multiple linear regression analysis with the assistance of IBM SPSS Statistics 26. The results of this study indicate that capital structure has a positive effect on earnings quality, company size has a positive effect on earnings quality, and earnings growth has a positive effect on earnings quality. Meanwhile, liquidity has no effect on earnings quality. Future researchers are advised to add other variables, such as corporate governance, credit risk, and dividend policy, to provide a more comprehensive picture of the factors influencing earnings quality. Furthermore, a longer research period would provide results that are more representative of the banking conditions in Indonesia.
Pembentukan Kesadaran Kepatuhan Kepabeanan melalui Edukasi Kebijakan Impor, Regulasi Thrifting dan Dampaknya terhadap Industri Lokal Anisa Kusumawardani; Andi Kartika; Maulana Ihsan Yusufi Suyatno; Adhitya Yoga Prasetya; Zati Rizka Fadhila; Dhian Andanarini Minar Savitri
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/cbabcc64

Abstract

This community service activity aimed to enhance students’ awareness of customs compliance through education on import policies, thrift clothing regulations, and their impacts on local industries. The program was conducted at Kantor Bea Cukai Tanjung Emas on October 22, 2025, involving 34 Diploma III students specializing in Export-Import studies who were preparing for internships in MSMEs engaged in international trade activities. The activity employed an educative-participatory approach using the Community Based Research (CBR) method through educational sessions, interactive discussions, case studies, and reflection activities. The results showed that participants experienced increased understanding regarding import regulations, the prohibition of imported secondhand clothing, customs supervision, and the economic impacts of illegal imports on domestic industries. In addition, the activity succeeded in fostering critical awareness among students regarding the importance of legal compliance and support for local products in the era of globalization and digital trade. 
Pemetaan UMKM Desa Ngabul dan Penguatan Strategi Pemasaran Digital Berbasis Lokasi Eka Yuliyanti; Azis Nur Rosyid; Zati Rizka Fadhila; Rahmania Mustahidda; Andi Kartika
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6861

Abstract

This community service program aims to strengthen MSMEs in Ngabul Village through comprehensive business mapping and location-based digital marketing assistance. The mapping process was carried out through direct field observations involving several business actors, documenting product types, production capacity, marketing channels, and the challenges they encounter in expanding market reach. Findings indicate that most MSMEs hold significant potential, supported by the presence of local tourist destinations such as Ngetuk Garden and the Jepara Durian Market, which consistently attract visitors. However, the adoption of digital media remains limited, particularly in content management, the use of location-based features, and the selection of appropriate platforms for each product category. To address these gaps, the community service team provided practical training focused on basic content creation techniques, location-based promotional strategies, and maintaining consistent uploads to enhance visibility among potential customers. Through a tailored and hands-on approach, this program is expected to improve MSMEs’ capacity to adapt to technological advancements and expand their marketing opportunities, thereby contributing to the economic development of Ngabul Village.
Fraud risk assessment sebagai mekanisme pengendalian: Menelusuri peran tekanan dan kesempatan dalam mendorong kecurangan aset Zati Rizka Fadhila; Jaeni Jaeni; Eka Yuliyanti; Andi Kartika; Rahmania Mustahidda
Jurnal Bisnis Mahasiswa Vol 5 No 6 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.919

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tekanan dan kesempatan terhadap penyalahgunaan aset dengan Fraud Risk Assessment (FRA) sebagai variabel moderasi. Kasus penyalahgunaan aset masih sering terjadi di berbagai organisasi, yang mengindikasikan lemahnya sistem pengendalian internal dan proses penilaian risiko kecurangan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Data dikumpulkan melalui penyebaran kuesioner kepada 312 pegawai sektor publik dan swasta yang memiliki tanggung jawab dalam pengelolaan keuangan dan aset organisasi. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung dan peran moderasi antarvariabel. Hasil penelitian menunjukkan bahwa kesempatan berpengaruh signifikan terhadap penyalahgunaan aset, sedangkan tekanan tidak berpengaruh secara langsung. Selain itu, Fraud Risk Assessment (FRA) terbukti berfungsi sebagai mekanisme pengendalian yang efektif dengan memperlemah pengaruh kesempatan terhadap penyalahgunaan aset serta memperkuat hubungan tekanan terhadap perilaku fraud, karena meningkatkan deteksi dan visibilitas risiko.
Co-Authors Adhitya Yoga Prasetya Andi Kartika Andi Kartika Anisa Kusumawardani Azis Nur Rosyid Azis Nur Rosyid Dhian Andanarini Minar Savitri Eka Yuliyanti Eka Yuliyanti Erfangatul Karimah Erliyana Erliyana Febriati, Heny Handayani, Rr Sri Hesti Agustina Jaeni Jaeni Jaeni Jaeni Kartika Andi Kusuma Dewi Noor Salim Pancawati Hardiningsih Rachel Alchusna Rahmania Mustahidda Rahmania Mustahidda Sari Rahmadhani Sugiharti Sugiharti Turmudhi, Anis