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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Proaksi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekuivalensi Community Development Journal: Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan INCOME: Indonesian Journal of Community Service and Engagement Istithmar: Jurnal Studi Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Abdimas Indonesia Economics and Digital Business Review
Rike Selviasari
Department Of Accounting, Faculty Of Economics, Universitas Islam Kadiri
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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The Impact of Profit Growth, Company Size, and Investment Opportunity Set on Profit Quality (Study on Manufacturing Companies in the Food and Beverage Sub-Sector for the 2021-2024 period) Adam Amirul Insan Subroto; Fitria Magdalena Suprapto; Rike Selviasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11643

Abstract

This study has the aim to examine the effects of earnings growth, firm size, as well as investment opportunity set (IOS) on earnings quality in food and beverage manufacturing companies that are on the list of Indonesia Stock Exchange (IDX) throughout the 2021–2024 period. The hypotheses proposed are: (1) earnings growth has a significant effect on earnings quality; (2) firm size has a significant effect on earnings quality; (3) IOS has a significant effect on earnings quality; and (4) earnings growth, firm size, and IOS simultaneously affect earnings quality. This study uses a quantitative approach with secondary data from audited annual financial statements. Purposive sampling yielded a final sample of 21 companies (84 observations). Earnings quality is proxied by discretionary accruals using the Modified Jones model, earnings growth by the percentage change in net income, firm size by the natural logarithm of total assets, and IOS by the market-to-book value of equity (MBVE). Data were analyzed using multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation). The results show that there is a significant negative effect of earnings growth on earnings quality (sig. = 0.000), while firm size (sig. = 0.279) and IOS (sig. = 0.108) do not have a significant partial effect. However, all three variables simultaneously affect earnings quality (sig. F = 0.000) with an Adjusted R² of 18.7%. These findings imply that earnings management in the post-pandemic recovery period is more strongly driven by changes in earnings performance than by company scale or growth opportunities. Companies are advised to strengthen internal control systems and transparent financial reporting to improve earnings quality, while investors should consider earnings growth trends as an indicator of earnings reliability. Keywords: Earnings Quality, Earnings Growth, Firm Size, Investment opportunity set, Discretionary Accruals
Pengaruh Pengetahuan Pajak, Pemanfaatan Teknologi, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pajak UMKM dengan Coretax Sebagai Variabel Moderasi Pada Wajib Pajak Orang Pribadi di KPP Pratama Pare Salma Nashwa Retwinda; Beby Hilda Agustin; Rike Selviasari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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

Abstract

The purpose of this study is to determine the influence of tax knowledge, technology utilization, and taxpayer awareness on tax compliance among MSMEs. In this study, coretax serves as a moderating variable, with a focus on individual taxpayers who are MSME owners at the Pare Primary Tax Office. This study employs a quantitative approach using a survey method. A sample of 100 respondents was selected using accidental sampling. Data were collected via a Likert-scale questionnaire and analyzed using IBM SPSS software through several tests, including validity and reliability tests, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA). The results indicate that tax knowledge, technology utilization, and taxpayer awareness have a positive effect on MSME tax compliance. The moderation test shows that coretax influences the relationship between tax knowledge and MSME tax compliance but does not influence the relationship between technology utilization of taxpayer awareness and MSME tax compliance.
Pengaruh Penerapan E-Filing, Kesadaran Pajak, Tingkat Pendapatan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Kediri Ade Putra Wahyu Wandono; Akhmad Naruli; Rike Selviasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2465

Abstract

The economic growth in Kediri City, which is currently on the rise, hasn't been fully matched by stable tax revenue, so there are still issues with individual taxpayer compliance. This situation shows that taxpayer compliance is influenced by various factors, such as the implementation of E-Filing, tax awareness, income level, and tax penalties. This study aims to analyze the effect of E-Filing implementation, tax awareness, income level, and tax penalties, both individually and together, on individual taxpayer compliance in Kediri City. This study uses a quantitative approach with a survey method by distributing questionnaires to 100 active individual taxpayers registered at KPP Pratama Kediri for 2023–2025, selected using purposive sampling. The data was analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) were conducted using IBM SPSS Statistics version 25. The study results show that the implementation of E-Filing, tax awareness, income level, and tax sanctions partially have a positive and significant effect on individual taxpayer compliance. In addition, simultaneously, these four variables also have a significant effect on individual taxpayer compliance. The findings indicate that improving taxpayer compliance is influenced not only by technology aspects but also by individual awareness, economic capability, and the effectiveness of enforcing tax sanctions, all of which work together in shaping taxpayer compliance behavior.
Pengaruh Kebijakan PP No. 55 Tahun 2022, Kesadaran Wajib Pajak, Kepercayaan kepada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Kediri Assa Dwi Putri Sholekah; Nur Rahmanti Ratih; Rike Selviasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2554

Abstract

This study aims to analyze the effects of Government Regulation No. 55 of 2022, taxpayer awareness, and trust in the government on MSME taxpayer compliance, both partially and simultaneously. The study was conducted among corporate MSME taxpayers in the food and beverage sector registered at the Kediri Primary Tax Office. An associative quantitative approach was employed. Primary data were collected through a Likert-scale questionnaire. The population consisted of 672 MSME taxpayers, with a sample of 88 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results showed that Government Regulation No. 55 of 2022 had no significant effect on taxpayer compliance, with a significance value of 0.515 and a t-value of 0.655. Taxpayer awareness had a positive and significant effect, with a significance value of 0.001 and a t-value of 3.511. Trust in the government also had a positive and significant effect, with a significance value of 0.000 and a t-value of 5.083. Simultaneously, the three variables significantly affected taxpayer compliance, with an F-value of 218.580 and a significance value of 0.000. The R² value of 0.886 indicates that 88.6% of the variation in compliance was explained by these variables, while 11.4% was attributed to other factors. The findings indicate that improving MSME taxpayer compliance requires tax policies supported by taxpayer awareness and trust in the government.
The Effect of Fixed Asset Intensity and Asset Growth on Financial Performance with Intellectual Capital as a Moderation Variable in Companies in the Basic Materials Sector Listed on the Indonesia Stock Exchange in 2021–2025 Elsa Aurellia Putri; Marhaendra Kusuma; Rike Selviasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12362

Abstract

This study aims to analyze the influence of fixed asset intensity and asset growth on financial performance with Intellectual Capital as a moderation variable in companies in the Basic Materials sector listed on the Indonesia Stock Exchange for the period 2021–2025. This study uses a quantitative approach with the type of associative research. The research sample was determined using the purposive sampling technique so that as many as 70 samples were obtained. The data used is secondary data from the company's annual financial statements and analyzed using multiple linear regression analysis with Moderated Regression Analysis (MRA) through the SPSS program. The results of the study show that fixed asset intensity and asset growth do not have a significant effect on financial performance. However, Intellectual Capital has been proven to be able to moderate the influence of fixed asset intensity on financial performance and moderate the influence of asset growth on financial performance. In addition, the results of the simultaneous test showed that the regression model without the moderation variable was not significant, whereas after including the Intellectual Capital moderation variable, the regression model became significant. Thus, Intellectual Capital has an important role in strengthening the relationship between fixed asset intensity and asset growth on the financial performance of companies in the Basic Materials sector.
Analysis of Consumer Attitude, Value, Customer Satisfaction on Interest to Buy in Top Supermarkets Rike Selviasari; Diana Ambarwati
Economics and Digital Business Review Vol. 3 No. 2 (2022): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v3i2.174

Abstract

The purpose of this study is to look at how sacrifice affects value, how consumer attitudes affect value, how consumer attitudes affect consumer satisfaction, how consumer attitudes affect buying interest, how value affects consumer satisfaction, how value affects buying interest, and how consumer satisfaction affects buying interest. This study is a hypothesis-testing study using the survey method, as stated in the objectives. The study's target population is 100 people, which includes all Kediri Top Supermarket customers. Purposive sampling is the technique utilized. Pretest, validity and reliability, estimation, and structural model testing were the test instruments employed in this study. It employed Structural Equation Modeling to test it (SEM). The study's findings revealed that: (1) Sacrifice had a significant effect on the value. (2) Consumer attitudes have a significant effect on the value. (3) Consumer attitudes have a significant effect on consumer buying interest. (4) The value has a significant effect on consumer satisfaction. (5) Consumer satisfaction has a significant effect on consumer buying interest.
Pelatihan Manajemen dan Penguatan Kelembagaan bagi Pokdarwis di Kampung Tani Jamsaren Kota Kediri Diana Ambarwati; Rike Selviasari
INCOME: Indonesian Journal of Community Service and Engagement Vol. 2 No. 4 (2023)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v2i4.858

Abstract

Pada beberapa kampung wisata, pengetahuan tentang pelatihan manajemen dan penguatan kelembagaan pokdarwis dinilai masih minim. Hal ini dapat dibuktikan belum adanya sosialisasi terkait kedua hal tersebut dan belum adanya SK kepengurusan pokdarwis yang disahkan oleh walikota. Atas dasar hal inilah, tim pelaksana pengabdian masyarakat memberikan pelatihan manajemen dan pendampingan penguatan kelembagaan pada pokdarwis di Kampung Tani, Kelurahan Jamsaren, Kota Kediri. Tujuan kegiatan ini untuk peningkatan manajemen pengelolaan wisata dan munculnya legalitas secara sah akan kelembagaan pokdarwis Kampung Tani melalui seminar dan diskusi interaktif yang dilaksanakan pada Senin, 14 Agustus 2023 dengan peserta 21 orang anggota pokdarwis. Pelaksanaan kegiatan ini terdiri dari 3 (tiga) tahapan yaitu tahap persiapan, pelaksanaan serta penutup dan tindak lanjut. Peserta merespon dengan sangat positif adanya website yang dibuatkan oleh pemateri dan mahasiswa KKN Uniska 2023 dan berjanji akan segera membuat paket wisata serta menyusun brosur. Peserta berkeinginan untuk didampingi kembali dalam pengelolaan manajemen pokdarwis.
Co-Authors Adam Amirul Insan Subroto Ade Putra Wahyu Wandono Ahmad Yani ANITA SUMELVIA DEWI Ariska Devi Agustin Suhariani Assa Dwi Putri Sholekah Beby Hilda Agustin Dewi Wungkus Antasari Elsa Aurellia Putri Fitria Magdalena Suprapto Layung Puspo Nadanu Maeka Sella Agustina Marhaendra Kusuma Musabihul Qowi Naruli, Akhmad Nur Rahmanti Ratih Puji Rahayu Putri Yuniar Putri Ririn Wahyu Arida Salma Nashwa Retwinda Siti Isnaniati Srikalimah, Srikalimah Tasya Putri Abidtya Ustadus Sholihin