Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Jambura Accounting Review Jurnal Akuntansi dan Governance Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Artificial Intelligence and Digital Business Media Resonansi Pengabdian Masyarakat
Siti Hartinah
Universitas Muhammadiyah Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi Farhah Nabila; Siti Hartinah
Jurnal Akuntansi dan Governance Vol 2, No 1 (2021): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.2.1.40-52

Abstract

This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence
Determinan Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Muhammad Ramzi Misykaat; Siti Hartinah
Jurnal Akuntansi dan Governance Vol 3, No 1 (2022): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.3.1.45-57

Abstract

This study aims to empirically prove the determinants of taxpayer compliance in Small and Medium Enterprises (MSMEs). This study employs quantitative approach with survey. Primary data was collected using a questionnaire given to SMEs in LTC Glodok Hayam Wuruk. Data were analyzed using SmartPLS. The results of this study indicate that the application of Government Regulation no. 23 of 2018 has a positive and significant impact on taxpayer compliance; Taxpayer awareness has a significant positive effect on Taxpayer compliance; and the firmness of tax sanctions has a positive and significant impact on MSME taxpayer compliance.
ACCOUNTABILITY FOR THE RELATIONSHIP BETWEEN ZAKAT LITERACY, OPERATING PROFIT, AND THE INTEREST OF MSMES IN PAYING ZAKAT THROUGH ZAKAT MANAGEMENT ORGANIZATION Dahlia Tri Anggraini; Siti Hartinah; Rindu Ferdina Lestari
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.35071

Abstract

Zakat is the key to poverty alleviation efforts, tackling social problems to empowering micro-economics in addition to funds from the APBN. It is hoped that there will be a joint movement including from MSME actors. The purpose of this study was to examine and analyze the effect of accountability on the relationship between literacy, operating profit, and the interest of MSMEs in paying zakat through Zakat Management Organization (ZMO). With the stages of research; survey in the form of distributing questionnaires and interviews to the respondents (MSME entrepreneurs); processing data on the distribution of questionnaires using the SmartPLS 3 software; and data analysis. The results of this study are that zakat literacy has no significant positive effect, operating profit and accountability has a significant positive effect. This research has an implication by this research, MSME in Cipadu Market have a good zakat literacy, but they aren't familiar with ZMO. Accordingly, ZMO must be active in socializing their program to muzakki, especially MSMEs. The expectations are that MSMEs will become muzakki and will pay their zakat from their operating income through ZMO. So that it can increase the realization of zakat funds collected through ZMO in Indonesia.Keywords: Accountability, Literacy, Net Income, MSMEs, ZMO ABSTRAKZakat menjadi kunci upaya pengentasan kemiskinan, penanggulangan masalah sosial hingga pemberdayaan ekonomi mikro selain dana dari APBN. Melalui zakat, diharapkan terdapat gerakan bersama termasuk dari para pelaku UMKM. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh akuntabilitas terhadap hubungan literasi, laba usaha, dan minat UMKM membayar zakat melalui Zakat Management Organization (ZMO). Dengan tahapan penelitian; survei berupa penyebaran kuesioner dan wawancara kepada responden (pengusaha UMKM); pengolahan data penyebaran kuesioner menggunakan software Smart PLS 3; dan analisis data. Hasil dari penelitian ini adalah literasi zakat berpengaruh positif tidak signifikan, laba usaha dan akuntabilitas berpengaruh positif signifikan. Penelitian ini memiliki implikasi praktis bahwa meskipun UMKM di Pasar Cipadu memiliki literasi zakat yang baik, tetapi mereka tidak mengenal ZMO. Oleh karena itu, ZMO harus aktif mensosialisasikan programnya kepada para muzakki, khususnya UMKM. Harapannya, UMKM akan menjadi muzakki dan akan membayar zakat dari hasil usaha mereka melalui ZMO. Sehingga dapat meningkatkan realisasi dana zakat yang terkumpul melalui ZMO di Indonesia.Kata Kunci: Akuntabilitas, Laba Bersih, Literasi, UMKM, ZMO
Determinan Taxpayer Compliance dengan Understanding of taxation rules Sebagai Variable Moderasi Muhammad Faris Zharfan; Siti Hartinah
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10676

Abstract

This study aims to analyze the effect of tax system modernization, tax socialization activities, and tax services on taxpayer compliance, with understanding of taxation rules as a moderating variable. The study was conducted on taxpayers registered at the Pondok Aren Tax Office (KPP) in South Tangerang. The research method used was a quantitative approach with data collection techniques through questionnaires and analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM). The results showed that the modernization of the taxation system had a positive effect on taxpayer compliance, while taxation socialization activities and fiscal services had no effect on taxpayer compliance. In addition, understanding of taxation rules was found to have a significant effect on taxpayer compliance, but was not able to moderate the relationship between modernization of the taxation system, taxation socialization activities, and fiscal services with taxpayer compliance. These findings indicate that increasing taxpayers' understanding of taxation regulations can strengthen compliance levels. This study is expected to contribute to the development of taxation literature and serve as a consideration for tax authorities in formulating strategies to improve taxpayer compliance.
SOSIALISASI LITERASI KEUANGAN DAN PENGEMBANGAN KEWIRAUSAHAAN PADA ORGANISASI 'AISYIYAH Siti Hartinah; Titik Agus Setiyaningsih; Djoni Gunanto
Media Resonansi Pengabdian Masyarakat Vol 1, No 2 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

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

Abstract

Perempuan memiliki peran strategis dalam pembangunan bangsa, baik sebagai individu, istri, ibu, maupun warga negara yang bertanggung jawab dalam mendidik generasi penerus. Salah satu aspek penting untuk meningkatkan kesejahteraan ekonomi perempuan adalah pemahaman literasi keuangan. Literasi keuangan yang baik memungkinkan perempuan mengelola dan mengalokasikan pendapatan secara tepat sehingga menunjang kesejahteraan hidup. Otoritas Jasa Keuangan mendefinisikan literasi keuangan sebagai proses peningkatan pengetahuan, keyakinan, dan keterampilan dalam mengelola keuangan. Peningkatan literasi keuangan pada perempuan berdampak luas terhadap penguatan ekonomi keluarga dan perekonomian nasional. Selain itu, literasi keuangan mendorong perempuan mengembangkan kemampuan pengelolaan keuangan keluarga dan organisasi, serta berperan aktif sebagai pelaku usaha, khususnya dalam sektor UMKM.Kata kunci : Literasi Keuangan, Perempuan, Kewirausahaan, Perencanaan Keuangan, Organisasi
PENDAMPINGAN LITERASI PERAN PEREMPUAN PADA PENCATATAN AKUNTANSI RUMAH TANGGA Siti Hartinah; Rindu Ferdina Lestari; Hairul Triwarti; Hamli Syaifullah; Nadia Rahmadhanti; Ajeng Setio Mardiani
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.280

Abstract

This community service program aims to enhance household financial literacy, strengthen the role of women in basic financial record-keeping, and introduce the utilization of financial technology (FINTECH) in daily financial management. The target group of this program was a community of housewives located at Jalan Mushollah Nurul Amal, Tangerang, with Ms. Nani Rohaini serving as the main partner. The implementation method was structured into three stages: preparation, execution, and evaluation. The preparation stage involved conducting a preliminary survey, analyzing partner needs, developing educational materials, and assigning tasks among the academic team members. The execution stage was carried out through an interactive lecture method, discussions, practical exercises in daily transaction recording, and the introduction of e-banking and digital wallet services. Evaluation was conducted through direct observation, questionnaires, interviews, and group discussions to assess participants' understanding and the effectiveness of the program. The results demonstrate a significant improvement in participants’ awareness of the importance of systematic financial recording, their ability to create basic household financial records, and their readiness to utilize digital financial services. This program highlights the critical role of empowering women in strengthening family economic resilience through enhanced financial literacy. Future plans include follow-up visits and the development of digital-based learning modules to ensure sustainable impacts. Overall, this community service initiative provides tangible contributions to strengthening household financial management capacity through literacy and technology integration.Keywords: Financial Literacy, Household Accounting Records, Women Empowerment, Financial Technology (FINTECH), Community Service.
Pengaruh Pengaruh Tax planning dan Nilai Perusahaan terhadap Tax avoidance dengan Ukuran Perusahaan sebagai variabel mediasi Stena Putri; Siti Hartinah
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.240

Abstract

Pada kajian ini mengkaji dampak perencanaan pajak serta nilai perusahaan pada praktik penghindaran pajak dengan ukuran perusahaan sebagai variabel perantara. Kebaruan penelitian ini terletak pada penggunaan ukuran perusahaan sebagai variabel mediasi. Penelitian menerapkan pendekatan kuantitatif berbasis data sekunder dari catatan keuangan tahunan perusahaan manufaktur subsektor makanan serta minuman yang tercatat di Bursa Efek Indonesia periode 2020–2024. Sampel penelitian terdiri atas 24 observasi yang dipilih melalui purposive sampling, dengan analisis regresi data panel menerapkan EViews 10. Perolehan studi ini mengindikasikan bahwasanya perencanaan pajak berdampak signifikan pada penghindaran pajak, sementara nilai perusahaan serta ukuran perusahaan tidak berdampak secara parsial. Selain itu, perencanaan pajak dan nilai perusahaan tidak berdampak pada ukuran perusahaan. Namun, secara simultan, perencanaan pajak, nilai perusahaan, serta ukuran perusahaan berdampak signifikan pada penghindaran pajak. Uji mediasi mengindikasikan bahwasanya ukuran perusahaan tidak memediasi pengaruh perencanaan pajak maupun nilai perusahaan terhadap penghindaran pajak, sehingga perencanaan pajak terbukti memiliki pengaruh langsung terhadap praktik penghindaran pajak.
Determinan Tax Avoidance pada Perusahaan Manufaktur: Peran Moderasi Corporate Governance Ali Najarudin; Siti Hartinah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11845

Abstract

Penelitian ini bertujuan menganalisis pengaruh capital intensity, corporate social responsibility (CSR), dan business risk terhadap tax avoidance serta menguji peran corporate governance sebagai variabel moderasi pada perusahaan manufaktur besar yang terdaftar di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keberlanjutan perusahaan selama periode 2020–2024. Sampel ditentukan melalui teknik purposive sampling berdasarkan rata-rata total aset tertinggi, sehingga diperoleh 20 perusahaan dengan 100 observasi perusahaan-tahun. Tax avoidance diproksikan menggunakan Effective Tax Rate, sedangkan analisis dilakukan melalui regresi data panel dan Moderated Regression Analysis dengan bantuan EViews 13. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh positif dan signifikan terhadap tax avoidance, yang mengindikasikan bahwa tingginya investasi aset tetap dapat memberikan peluang pemanfaatan beban penyusutan dalam perencanaan pajak. Sementara itu, CSR, business risk, dan corporate governance tidak berpengaruh signifikan secara langsung terhadap tax avoidance. Hasil pengujian interaksi menunjukkan bahwa corporate governance memperlemah pengaruh positif capital intensity terhadap tax avoidance, namun tidak mampu memoderasi hubungan CSR maupun business risk terhadap tax avoidance. Temuan ini menegaskan bahwa efektivitas tata kelola perusahaan sebagai mekanisme pengawasan bergantung pada karakteristik keputusan yang diawasi, terutama kebijakan investasi aset tetap. Penelitian ini memberikan implikasi bagi perusahaan dan regulator untuk memperkuat transparansi, pengawasan, serta kepatuhan perpajakan pada perusahaan dengan tingkat capital intensity yang tinggi.
Co-Authors Ajeng Setio Mardiani Ali Najarudin Dahlia Tri Anggraini Djoni Gunanto Farhah Nabila Hairul Triwarti Hamli Syaifullah Muhammad Faris Zharfan Muhammad Ramzi Misykaat Nadia Rahmadhanti Rindu Ferdina Lestari Stena Putri Titik Agus Setiyaningsih