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All Journal Jurnal Reviu Akuntansi dan Keuangan Wahana Riset Akuntansi EL-MUHASABA Journal of Applied Finance & Accounting Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia Kompartemen : Jurnal Ilmiah Akuntansi JEM17: Jurnal Ekonomi Manajemen Journal of Humanities and Social Studies Jurnal Aplikasi Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Journal of Economic, Public, and Accounting (JEPA) Jurnal Akuntansi dan Keuangan Muhammadiyah Riau Accounting and Business Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Engagement and Empowerment (IJE2) Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Akuntansi Bisnis & Manajemen (ABM) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Share: Jurnal Ekonomi dan Keuangan Islam Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development IPSAR (International Public Sector Accounting Review) Kajian Akuntansi IIJSE Riset Akuntansi dan Keuangan Indonesia Journal Of Economic Sciences (Ekuisci) Akurasi E-Jurnal Akuntansi
Driana Leniwati
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Kepemilikan Keluarga, Leverage, dan Pengungkapan CSR terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi Sagina, Debby Mutiara; Leniwati, Driana; Haryanti, Agustin Dwi; Wicaksono, Agung Prasetyo Nugroho
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1903

Abstract

This study aimed to analyze the effect of family ownership, leverage, and corporate social responsibility disclosure on tax avoidance with institutional ownership as a moderating variable. Determination of the number of samples using a purposive sampling method. The method used is a quantitative descriptive approach.  Data analysis was carried out using Smart PLS 3.2.9. The results of hypothesis testing show that family ownership and leverage affect tax avoidance, while corporate social responsibility does not affect tax avoidance. Then, the leverage value will increase tax avoidance in the company if the interest expense arising from the use of debt is included in the expense, which can reduce taxable income. Institutional ownership can strengthen the influence of family ownership, leverage, and corporate social responsibility on tax avoidance. This is because institutional ownership owns 98% of the company research sample. This means the proportion of share ownership from institutional parties is quite high
ACCOUNTABILITY ARISAN CULTURE BASED ON UKHUWAH ISLAMIYAH PERSPECTIVE Leniwati, Driana; Khaqimah, Millatul; Agus Saputri, Novitasari
BAKI (Berkala Akuntansi dan Keuangan Indonesia) Vol. 8 No. 2 (2023): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v8i2.50584

Abstract

The purpose of this research is to analyze accountability arisan culture based on Ukhuwah Islamiyah perspective. The research was conducted in Bangkalan, Madura. The method used is interpretivist paradigm with qualitative approach. Qualitative data obtained by conducting interviews. The informants in this research are the Arab social gathering community and religious expert. Data analysis techniques in this study are data reduction, data presentation, validity, and drawing conclusions. The research found the meaning of receivable in arisan in broader context than existing concept of receivable in accounting, namely arisan as ukhuwah Islamiyah, arisan as trust relationship, arisan as social spiritual responsibility and has become a culture in the arisan. Sincerity to help fellow members is an accountability not only to society but also to God. The obligation to pay the arisan which is intended not only because of an obligation but is also interpreted as a form of accountability to humans (social) and God which is manifested in the form of ukhuwah Islamiyah.
Persepsi mahasiswa akuntansi terhadap minat profesi akuntan pendidik: teori motivasi dan harapan berbasis akuntansi syariah Hosnan, Ali; Leniwati, Driana; Wahyuni, Endang Dwi; Mudrifah, Mudrifah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.913

Abstract

Accountant educators have a significant role in developing human resources now and in the future because accountant educators are the starting point in creating professional accountants who behave ethically. The purpose of this study is to analyze how accounting students perceive the interest of the accounting profession as educators based on Herzberg's Hygiene-Motivation Theory and Vroom's Expectancy Theory. Data were obtained from interviews with research subjects, accounting lecturers, and students at the University of Muhammadiyah Malang, Class of 2018 and 2019. Based on Herzberg's Motivation Theory, factors that influenced students' disinterest in the accounting educator field were job interest, company policy, working conditions, and salary levels in expectancy theory. Students are more likely to expect to become accountants in companies and governments when they graduate from accounting majors.
Corporate Spiritual Responsibility (CSpR): Kontruksi Model CSR berdasarkan Surat Al-Mudassir dan Kitab Tarbiyah Wa Tahdzib Jannah, Fitriyahtul; Leniwati, Driana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.23786

Abstract

Purpose: This study aims to construct the model of Corporate Social Responsibility (CSR) based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib in Islamic boarding schools. Method: This research uses a postmodernist-interpretivist paradigm where the research tries to integrate the meaning of each data obtained through interviews and construct a Corporate Social Responsibility (CSR) model based on Surah Al Mudassir and the Kitab of Tarbiyah Wa Tahdzib. Results: Empirically in Islamic boarding schools, it was found that 1) The application of Corporate Social Responsibility (CSR) towards profits is interpreted as sustenance that arises from a sense of sufficiency and gratitude, 2) The application of Corporate Social Responsibility (CSR) towards people is interpreted as charity service. 3) The implementation of corporate social responsibility (CSR) for the planet is interpreted as mutual concern and responsibility. Implications: this study provides implications for accounting science, especially the concept of CSR in a broader context Novelty: This study focuses on the construction of a CSR model that integrates organizational culture, religion and spirituality into a CSR model based on Surah Al Mudassir and Kitab Tarbiyah Wa Tahdzib
Financial Performance, Maqashid Syariah dan Corporate Reputation: Moderasi Islamic Corporate Social Responsibility (ICSR) Indahyani, Wiwit Siska; Leniwati, Driana; Nugroho Wicaksono, Agung Prasetyo
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 2 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i2.23924

Abstract

Purpose: This research aims to prove and test empirically how financial performance and Maqashid Syariah impact a company's reputation with Islamic corporate social responsibility (ICSR) as a moderating variable. This study focuses on Sharia Commercial Bank companies registered in Indonesia from 2019 to 2020.Method: This research used a random sample method and took 28 samples from companies over two years. Data analysis uses the panel data regression testing method and the Eviews10 analysis tool.Results: The results of this research show that financial performance has an effect on corporate reputation, and Maqashid Syariah has no effect. Furthermore, Islamic Corporate Social Responsibility can control the relationship between financial performance and corporate reputation, but cannot control the relationship between Maqashid Syariah and corporate reputation.Implications: This research provides implications for the development of accounting science, especially company performance relating to ICSR, and practical contributions in considering ICSR in creating a company reputation.Novelty: The novelty of this research is testing Maqasid Syariah with ICSR as moderation in determining Corporate Reputation with the consideration that the highest form of human responsibility is being responsible to Allah SWT. Therefore, by including Maqashid Syariah and ICSR it will provide novelty in its implications for science and practice.
Analisis Perlakuan Akuntansi Aset Biologis Menurut Psak 69 Dengan Pendekatan Nilai Wajar Maulida, Dewi Nur; Leniwati, Driana; Juanda, Ahmad; haryanti, Agustin Dwi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 5 (2024): Oktober 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i5.3154

Abstract

The purpose of this study is to determine the suitability of disclosure, measurement, and recognition of biological assets to PSAK 69. The novelty of the research lies in the object of research where the object of this research was taken from one of the many cattle farmers in the village of Cukal. To find out the purpose of this study using descriptive qualitative method analysis by interviewing and obesrvasi on Abdi farm cattle farms located in Bakal village, Pujon district. The results of this study state that in terms of measurement, Abdi farm has used fair value when buying and selling assets that are in accordance with PSAK 69. However, the disclosure of biological assets on Abdi farm has not been in accordance with PSAK number 69 because there is no written record of the transactions that occurred. The recognition of biological assets on Abdi farm is in accordance with PSAK 69 because Abdi farm has recognized agricultural products from biological assets owned by Abdi farm, namely milk as its supply.
DETERMINANTS OF COMPANY SIZE, LEVERAGE, PROFITABILITY, ON CARBON EMISSION DISCLOSURE Sindy, Winni; Leniwati, Driana; Prasetyo Nugroho Wicaksono, Agung; Haryanti, Agustin Dwi
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.18467

Abstract

This research aims to test the influence of company size, leverage, profitability on carbon emission disclosure. This research uses mining companies listed on the Indonesia Stock Exchange during 2020. This research method uses a quantitative - associative design with secondary data sources, namely financial reports. There are 31 observation data. The analysis technique used is multiple linear regression with independent variables, namely company size, leverage, profitability and carbon emission disclosure as the dependent variable. The research results show that leverage has an effect on carbon emission disclosure. As for company size, profitability has no effect on carbon emission disclosure.
ANALYSIS OF CSR IMPLEMENTATION AS A COMPANY CONTRIBUTION IN ACHIEVING SUSTAINABLE DEVELOPMENT (CASE STUDY ON PT. OTSUKA INDONESIA) Deviandini, Ellisa; Leniwati, Driana; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21304

Abstract

This study analyzes the implementation of CSR programs in a company engaged in the pharmaceutical industry. The purpose of this study is to find out whether PT Otsuka Indoenesia has implemented CSR programs in accordance with the Triple Bottom Line concept. In addition, this study also aims to analyze whether the implementation of CSR programs run by PT Otsuka Indonesia has fulfilled aspects of the Sustainable Development Goals. This research uses an interpretive paradigm with a qualitative descriptive approach. Data in this study were obtained through interviews and observations. The novelty of the study is related to the object of research and analysis of the company's contribution to the Sustainable Development Goals. The results show that the company has implemented CSR programs that are in accordance with the aspects and points contained in the Sustainable Development Goals. The Company runs CSR programs not only to fulfill its social responsibility but also to achieve the Sustainable Development Goals.  However, companies need to develop their CSR programs into CSV programs, so that the programs run by the company not only provide benefits for program recipients, but also provide economic benefits to the company such as an increase in profits or an increase in sales at the company. Suggestions for future research are researchers to use research objects in other companies in order to find out whether companies in Indonesia have implemented CSR programs in accordance with the Sustainable Development Goals. So that Indonesia can achieve its Sustainable Development commitment in 2030.
Interpreting Cost-Benefit Concept of Local Wisdom Karapan Sapi Madura : Socio-Psychological Perspective Leniwati, Driana; Rohani, Siti; Ahmad Juanda; Agung Prasetyo NW; Fahmi Dwi Mawardi
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i1.4630

Abstract

This study aims to interpret the cost-benefit concept based on a socio-psychological perspective. This research uses an interpretive paradigm with a case study research design approach. The result found that the meaning of cost-benefit is divided into two groups, namely 1) the concept of material cost-benefit based on a socio-psychological perspective, where costs are interpreted as economic sacrifices and benefits are interpreted as society's perception of dignity (social and material status), 2) the non-material cost-benefit concept based on a socio-psychological perspective where costs are interpreted as a sense of pride (prestige) and strengthening family relationships. This study contributes to theory and practice which the interpretation of the cost-benefit concept in accounting has a broader context where costs are interpreted not just material (money) but there are non-material values that are formed because of the social and psychological environment and in terms of policy in the company, this interpretation can be taken into consideration in making policies. The novelty is trying to look at the concept of cost-benefit from a different perspective from accounting science, namely from a social psychology perspective which is expected to raise human awareness for the better.
Akuntabilitas dan transparansi pengelolaan bantuan langsung tunai dana desa dalam pencapaian good governance Juwita Nur Radeana; Driana Leniwati; Ahmad Juanda; Agustin Dwi Haryanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6825

Abstract

This research aims to understand the management of Village Fund Cash Transfer to establish good governance, based on phenomena that occurred in Sentul Village, Pasuruan Regency. This study analyzes the Village Fund Cash Transfer utilizing the interpretive paradigm and qualitative approach. Data is obtained by conducting in-depth interviews with the local authority and Sentul local inhabitants of Sentul Village, who were key informants. This research found that Village Fund Cash Transfer is interpreted as funds that must be accounted for, social safety nets, and relationships. The distribution of village fund cash transfers should comply with the concept of good governance to achieve a fair government. Empirically, in a broader sense, the Village Fund Cash Transfer is not only defined as aid for the poor, but also as funds that must be accounted for and a relationship of trust that must be maintained. This research focuses on analyzing the accountability and transparency of Village Fund Cash Transfer in Sentul Village to achieve good governance.
Co-Authors Adi Maulana, Bimo Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Agung Prasetyo NW Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Aisyah, Aliya Nur Alan Januar Ahmed Annida Utami Putri Aviani Widyastuti Aviani Widyastuti Az Zahrah, Ulfah Syu'latul Az Zahrah, Ulfah Syu’latul Bambang Haryadi Catrin, Caterina Aruli Iskandar Darti Djuharni Deviandini, Ellisa Dhaniel Syam Dinar Ary Kartikasari Dita Suci Permatasari Drammeh, Lamin K Dwi Nur Fitriah Dwi Wahyuni, Endang Eko Ganis Sukoharsono Eko Setiawan Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Endang Dwi Wahyuni Erna Retno Rahadjeng Fahmi Dwi Mawardi Farah Fauziah Fatchullah Reza Siswanto fauzi, muchlis Firmansyah Firmansyah Firmansyah Firnanda Kasih Mulia Fitriani, Nopita Hago, Afdholifah Ainunia Hamdani, Helmi Difa Hanif Mauludin Hayati, Risalatul Hosnan, Ali Husna Bahakhiri Ihyaul Ulum Imagoro, Stevanus Dewangga Giovani Vernon Indahyani, Wiwit Siska Jannah, Fitriyahtul Jauhari, Irmawati Juanda, Achmad Juanda, Ahamd Juwita Nur Radeana Khaqimah, Millatul Lilik Purwanti Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maulida, Dewi Nur Merlina Maulida Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Mulia, Firnanda Kasih Nazaruddin Malik Neyla Salsabila Novitasari Agus Saputri Pamungkas, Wisnu Parwati, Khofifah Indah Permata, Rr Fatmasari Muliawati Pradio Rachmad Brilyan Pua Uda, Atikah Indawati Rahayu, Mellysia Dwi Riko Agus Pramono Riska Harventy Sagina, Debby Mutiara Setu Setyawan Sholana, Rafli Sindy, Winni Siti Atikah Siti Rohani Sonhaji Sonhaji Sri Wahjuni Latifah Sri Wahyuni Sukma, Vega Melati Syamsiyah, Khoirun Nisa' Tri Wahyu Oktavendi Tri Wahyu Oktavendi Tumirin udin , Bahrul Ulum Wardani, Isma Wiasti, Ika Wicaksono, Agung Prasetyo Nugroho Widiarto, Rikha Wiharta Dewananda Wijaya, Almaira Oktavia Yeney Widya Prihatiningtias Yuaninda, Naila Putri