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All Journal An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Utsaha: Journal of Entrepreneurship Jurnal Akuntansi AKUNESA Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) International Journal of Economics and Management Research
Aisyaturrahmi
Universitas Negeri Surabaya
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The Influence of Taxpayer Awareness and Taxation Socialization on Motor Vehicle Taxpayer Compliance in the City of Probolinggo Soetomo, Fernando Yorhans; Aisyaturrahmi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5602

Abstract

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.
The Influence of the Relationship between Leverage and Audit Tenure on Going Concern Audit Opinions Elisya Mufadilah; Aisyaturrahmi
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 1 No. 4 (2024): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v1i4.1622

Abstract

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.  
An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors Aisyaturrahmi
UTSAHA: Journal of Entrepreneurship Vol. 1 Issue 4 (2022)
Publisher : jfpublisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/v1.i4.154

Abstract

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.
Faktor yang memengaruhi minat mahasiswa berkarir sebagai konsultan pajak Agista Dwi Praticha Nur Anjelia; Aisyaturrahmi Aisyaturrahmi
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.v17i2.6612

Abstract

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.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Perusahaan Pertambangan Hanum Fatikha Rakhmawati; Aisyaturrahmi Aisyaturrahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2247

Abstract

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.
The Effect of CSR, Profitability, and Audit Lag on Going Concern Audit Opinion with Company Size as a Moderating Variable Wydianti, Lilyana; Aisyaturrahmi
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.220

Abstract

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
Financial Literacy Training to Improve Indonesian Students Self-Competence in the Philippines Aisyaturrahmi, Aisyaturrahmi; Bhilawa, Loggar; Venusita, Lintang; Satyawan, Made Dudy
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1365

Abstract

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.
Audit Delays Before and During the Pandemic: Are Financial Distress and Profitability Important? Tarekar, Nella Juwita; Aisyaturrahmi, Aisyaturrahmi
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p31-43

Abstract

This study examines how financial distress and profitability impact audit delay in healthcare companies before and during a pandemic. While many firms face economic challenges and delayed financial reporting during pandemics, healthcare companies demonstrate timely reporting and positive economic growth. The objective of this quantitative research is to assess these variables' influence on audit delays and determine differences in audit delay circumstances in healthcare firms before and during the pandemic. This research is a valuable reference for firms managing operations to prevent audit delays and for investors considering healthcare companies as investments, especially during unforeseen events. Utilizing statistical analysis, including partial T-tests and paired sample T-tests with SPSS version 25, the study focused on 12 healthcare companies listed on the IDX (Indonesian Stock Exchange). Findings indicate that financial distress has no effect on audit delay, while profitability negatively influences audit delay in both periods. Furthermore, differences in audit delay exist between the pre-pandemic and pandemic conditions.
Corruption Risk Management: Power Distance, Organisational Culture and Corruption Maulidi, Ach; Soeherman, Bonnie; Aisyaturrahmi; Arastyo Andono, Fidelis
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p152-168

Abstract

Introduction/ Main Objective: The aim of this study is to examine the complex relationship between power distance, organisational culture, and corruption. Background Problems: The study of corruption, organisational culture, and power distance has been addressed by numerous scholars, yet these investigations often fail to account for the complexity and interplay of these factors within distinct organisational environments. Research Methods: We distributed questionnaires to public servants in Indonesian local governments and analysed the collected data using PLS-SEM. Findings: While earlier research has tended to isolate individual variables or oversimplify complex dynamics, our study demonstrates the complex interactions between power distance, organisational culture, and corruption. Interestingly, familial, gender, and marital factors show negligible direct effects on corruption, challenging assumptions that personal demographics may have predictive power over such systemic behaviors. However, the influence of organisational culture on corruption, demonstrated by a significant negative effect, presents a compelling finding. Conclusion: We provide new insights that have both theoretical and practical implications. Our findings call for a shift in how corruption is understood and addressed, moving away from simplistic models and towards a more holistic approach that considers the broader organisational and systemic factors at play.
Studi Pengaruh Kinerja Keuangan terhadap Tax Avoidance Ike Alvinurnita Tristanti; Aisyaturrahmi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.4406

Abstract

This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.
Co-Authors Adinda Suci Cahya Ningtyas Agista Dwi Praticha Nur Anjelia Bonnie Soeherman Cahyani, Nadhifa Risma Dewi Prastiwi Dian Anita Nuswantara Elisya Mufadilah Fidelis Arastyo Andono, Fidelis Fifi Arianti Haladi, Athira Yasmin Hanum Fatikha Rakhmawati Hariyati Ike Alvinurnita Tristanti Laya Alil Thohiroh Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Maulidi, Ach Miati Hana Pertiwi Nabila Izza Syakira Ningtyas, Adinda Suci Cahya Pujiono Pujiono Soetomo, Fernando Yorhans Syakira, Nabila Izza Tarekar, Nella Juwita Thohiroh, Laya Alil Wydianti, Lilyana