Articles
<![CDATA[Informasi Akuntansi Terkait Profitabilitas dan Biaya Monitoring untuk Keputusan Investor Perusahaan Healthcare dan Food and Beverage di Masa Pandemi Covid - 19 ]]>
<![CDATA[Miati Hana Pertiwi]]>;
<![CDATA[Aisyaturrahmi]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.9860
<![CDATA[This research was conducted with the aim of determining the effect of ROA (Return On Asset) and NPM (Net Profit Margin) on stock price with capital structure as an intervening variable with the aim of providing accounting information to investors in making stock price buying and selling decisions. In this study, the population used was companies in the Healthcare sector and the Food and Beverage sub-sector registered on the IDX in 2020-2022. To test the hypothesis in this study, Multiple Regression Analysis was used and continued with Path Analysis to test intervening variables.The research results show that partial ROA has a negative influence on capital structure, while partial NPM has no influence on capital structure. In the second equation, ROA partially has a positive influence on stock price, NPM has a positive influence on stock price and capital structure has a negative influence on stock price. Indirectly, ROA has a significant effect on stock price through capital structure as an intervening variable, while indirectly NPM has no significant effect on stock price through capital structure as an intervening variable.]]>
<![CDATA[Diamond Fraud Detection in Property and Real Estate Companies ]]>
<![CDATA[Cahyani, Nadhifa Risma]]>;
<![CDATA[Aisyaturrahmi, Aisyaturrahmi]]>
<![CDATA[ Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa ]]>
Publisher : <![CDATA[PT Aksara Indo Rajawali ]]>
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DOI: 10.60036/jbm.v4i3.art11
<![CDATA[The aim of this research is to detect fraud in property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The sample in this study used a purposive sampling method and obtained 24 property and real estate companies on the main board. The data collection method used is the library study and documentation method. The data analysis techniques used are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis and model feasibility testing. The results of this research show that financial targets and changes in directors influence the occurrence of fraud in financial reports. Changing auditors and ineffective monitoring do not influence the occurrence of fraud in financial statements.]]>
<![CDATA[The Influence of Taxpayer Awareness and Taxation Socialization on Motor Vehicle Taxpayer Compliance in the City of Probolinggo ]]>
<![CDATA[Soetomo, Fernando Yorhans]]>;
<![CDATA[Aisyaturrahmi]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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DOI: 10.33086/amj.v8i1.5602
<![CDATA[The aim of this research is to see the level of motor vehicle tax compliance in Probolinggo City. A good level of compliance can be achieved if taxpayers are aware of their tax obligations and the government carries out outreach to provide the latest information regarding taxation. This type of research is research using quantitative methods by distributing questionnaires. The population in this study were taxpayers registered with UPT SAMSAT Probolinggo City and the sample used in this study was 400 respondents. The results of this research indicate that taxpayers in Probolinggo City are aware of their tax responsibilities and want more comprehensive socialization so that it can influence taxpayers to better comply with applicable tax regulations.]]>
<![CDATA[The Influence of the Relationship between Leverage and Audit Tenure on Going Concern Audit Opinions ]]>
<![CDATA[Elisya Mufadilah]]>;
<![CDATA[Aisyaturrahmi]]>
<![CDATA[ Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus ]]>
Publisher : <![CDATA[Publikasi Inspirasi Indonesia ]]>
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DOI: 10.62017/jimea.v1i4.1622
<![CDATA[Pandemi Covid-19 tahun 2020 dan krisis energi akibat invasi Rusia ke Ukraina pada tahun 2022 telah menciptakan ketidakpastian ekonomi global yang berdampak signifikan pada berbagai perusahaan di Indonesia. Opini audit going concern diberikan ketika auditor memiliki keraguan mengenai kemampuan perusahaan untuk beroperasi secara berkelanjutan dalam waktu satu tahun ke depan. Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan audit tenure terhadap opini audit going concern pada perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Leverage mengukur pembiayaan perusahaan melalui utang dan dapat mempengaruhi probabilitas penerimaan opini audit going concern. Audit tenure, yang mencerminkan durasi hubungan kerja antara auditor dan perusahaan, juga dianggap berpengaruh terhadap independensi auditor dan opini yang diberikan. Menggunakan metode purposive sampling, penelitian ini menganalisis 75 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukkan bahwa leverage dan audit tenure menunjukkan pengaruh yang signifikan. Temuan ini diharapkan dapat memberikan wawasan tambahan bagi perusahaan dalam menyusun kebijakan untuk memperkuat kinerja keuangan dan meningkatkan independensi auditor. Penelitian ini juga memberikan kontribusi teoritis mengenai bagaimana leverage dan audit tenure memengaruhi opini audit going concern di sektor infrastruktur, utilitas, dan transportasi di Indonesia. ]]>
<![CDATA[An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors ]]>
<![CDATA[Aisyaturrahmi]]>
<![CDATA[ Utsaha: Journal of Entrepreneurship Vol. 1 Issue 4 (2022) ]]>
Publisher : <![CDATA[jfpublisher ]]>
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DOI: 10.56943/v1.i4.154
<![CDATA[This study is to examine the influence of the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. Specifically, this study focuses on financial statement fraud as it has the most negative impacts on the society and beyond. This study is developed by the empirical evidence from Indonesian external auditors. The author in the initial stage creates hypotheses to explain the interaction processes between the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. The results of this study concluded that audit procedures and strategies have a significant effect on detecting financial statement fraud in public sector organizations. Meanwhile, The auditors competence is not significantly responsible in detecting financial statement fraud in public sector organizations. The auditors independence and professional skepticism has a significant effect on detecting fraudulent reports in public sector organizations. Thus, the auditor objectivity has no significant effect on the success of detecting financial statement fraud in public sector organizations.]]>
<![CDATA[Faktor yang memengaruhi minat mahasiswa berkarir sebagai konsultan pajak ]]>
<![CDATA[Agista Dwi Praticha Nur Anjelia]]>;
<![CDATA[Aisyaturrahmi Aisyaturrahmi]]>
<![CDATA[ Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya ]]>
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DOI: 10.24123/jati.v17i2.6612
<![CDATA[The research was meticulously designed to investigate the impact of self-efficacy, job market considerations, financial rewards, and tax volunteer programs on students' interest in a career as a tax consultant. This study, based on quantitative primary data from questionnaire responses rated on a five-Likert scale, is a testament to the rigor of our research methodology. The research population comprises students from the Faculty of Economics and Universities in Surabaya who have participated in tax volunteering. The non-probability sampling technique, specifically the purposive sampling method, was employed to obtain 125 samples. The research data was rigorously analyzed using the Structural Equation Modeling – Partial Least Square. The findings of this research underscore the influence of self-efficacy and job market considerations on students' desire for a career as a tax consultant. On the other hand, the influence of financial rewards and tax volunteer programs on students' interest in a career as a tax consultant was found to be negligible. Potential for future research to broaden the scope of respondents and to include additional independent variables such as tax brevet training, offers hope for a more comprehensive understanding of the factors that influence student career interest.]]>
<![CDATA[Pelatihan Pajak UMKM Bagi Masyarakat Migran Indonesia Di Malaysia ]]>
<![CDATA[Venusita, Lintang]]>;
<![CDATA[Pujiono, Pujiono]]>;
<![CDATA[Aisyaturrahmi, Aisyaturrahmi]]>;
<![CDATA[Nuswantara, Dian Anita]]>
<![CDATA[ Abimanyu : Jornal of Community Engagement Vol 6 No `1 (2025): February 2025 ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/abi.v6n`1.p41-49
<![CDATA[Compliance with laws and regulations is one of the obligations for MSMEs, but unfortunately this has not been fulfilled by MSME actors. On the other hand, taxes are the main part of government funding that is needed for sustainable development. The increase in income earned by MSME actors requires an increased understanding of taxes. The income earned by MSME actors will be taxed if it has reached the limit of provisions in accordance with applicable tax regulations. Therefore, it is deemed necessary for Indonesian migrant workers (PMI) as prospective MSME actors in general to obtain adequate knowledge related to tax aspects. This is so that there are no errors in calculations, payments and reporting in the aspect of taxation. With an in-depth knowledge of taxation for prospective MSME actors, it will help the state in optimizing tax revenue. Therefore, it is expected for prospective MSME actors to master aspects of taxation. Keywords: MSME, Tax, Indonesian migrant worker]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Pertambangan ]]>
<![CDATA[Hanum Fatikha Rakhmawati]]>;
<![CDATA[Aisyaturrahmi Aisyaturrahmi]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v5i3.2247
<![CDATA[This study aims to examine the factors that influence tax avoidance in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023. These factors include corporate governance (independent commissioners, audit committees, and managerial ownership), company performance (leverage and profitability) and corporate social responsibility (CSR) disclosure. This study uses a quantitative approach with secondary data in the form of annual reports and company sustainability reports. Data analysis uses panel data regression analysis with Stata software version 17. The results of the study show that profitability has a positive effect on tax avoidance. Meanwhile, corporate governance, leverage, and CSR disclosure have no effect. This finding indicates that company profitability can be an important indicator of tax avoidance tendencies. Therefore, these results can be used as a consideration for tax authorities in improving supervision, as well as for company management in implementing more responsible tax policies.]]>
<![CDATA[The Effect of CSR, Profitability, and Audit Lag on Going Concern Audit Opinion with Company Size as a Moderating Variable ]]>
<![CDATA[Wydianti, Lilyana]]>;
<![CDATA[Aisyaturrahmi]]>
<![CDATA[ Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development ]]>
Publisher : <![CDATA[Ebiz Prima Nusa ]]>
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DOI: 10.62201/abaj.v4i02.220
<![CDATA[Study This aiming For prove in a way empirical The Influence of Corporate Social Responsibility, Profitability, and Audit Lag on Going Concern Audit Opinion With Company Size as a Moderating Variable. Population in study This is Mining Sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023 . The technique of taking sample used in study is purposive sampling method through judge sampling and obtained 60 observation data. Data analysis method used in the study This is logistic regression analysis with MRA (Moderated Regression Analysis) approach using STATA 17 application program assistance . Research results This show that (1) Corporate Social Responsibility has an influence positive to going concern audit opinion , (2) Profitability is not influential to going concern audit opinion , (3) Audit Lag has an effect positive to going concern audit opinion , (4) Company Size does not capable to moderate the influence of CSR on going concern audit opinion , (5) Company Size capable moderation The influence of profitability on going concern audit opinion , (6) Company Size does not capable to moderate the influence of Audit Lag on going concern audit opinion]]>
<![CDATA[Financial Literacy Training to Improve Indonesian Students Self-Competence in the Philippines ]]>
<![CDATA[Aisyaturrahmi, Aisyaturrahmi]]>;
<![CDATA[Bhilawa, Loggar]]>;
<![CDATA[Venusita, Lintang]]>;
<![CDATA[Satyawan, Made Dudy]]>
<![CDATA[ International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December ]]>
Publisher : <![CDATA[PT Inovasi Pratama Internasional ]]>
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DOI: 10.55299/ijcs.v4i2.1365
<![CDATA[Understanding financial literacy is very important for every individual, including students. Students must be able to independently manage their finances effectively and also be responsible for the decisions they have made. Most students also experience financial problems caused by the lack of ability to control personal money (monthly money from parents), not being used to making financial plans, and the habit of hanging out with friends just to gather or go for a walk. So that financial strategies, knowledge and financial literacy are needed in managing student financial planning. Understanding financial planning strategies is a vital thing that every individual student must have in order to lead a prosperous life in the future in facing an independent economy. This type of research is descriptive qualitative using the interview method and supported by training. The results of the study showed that the Indonesian Student Association in the Philippines (PPIF) was satisfied with this training and gained additional understanding of financial literacy so that they could manage their finances effectively.]]>
