Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Sultan Agung Journal of Islamic Economics and Finance
Indri Kartika
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinants of Interest in Accounting Students for a Career in Sharia Financial Institutions Siti Nor Koidah; Indri Kartika
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2026)
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/al-mudayanah.v2i2.164

Abstract

This study aims to analyze the influence of sharia accounting knowledge, job market considerations, financial rewards, and religiosity on the interest of accounting students to have a career in Islamic financial institutions. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 89 students of the Accounting Study Program, Faculty of Economics and Business, Sultan Agung Islamic University, Semarang, class of 2022 and 2023. Data analysis was carried out using multiple linear regression processed through SPSS version 25. The results of the study showed that knowledge of sharia accounting and financial awards had a positive and significant effect on the interest of accounting students in a career in Islamic financial institutions, while job market considerations and religiosity had a positive and insignificant effect. This research can be developed by improving research instruments, especially in measuring religiosity variables, as well as adding other variables such as work environment and professional practice. Accounting students are expected to increase their understanding of sharia accounting and the value of religiosity as a career provision. Islamic financial institutions are advised to increase the attractiveness of the job market through transparency of career opportunities and employee competency development.
PENGARUH KONSERVATISME AKUNTANSI, FINANCIAL DISTRESS, KEPEMILIKAN KELUARGA DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Ilmiavan Muhammad Fajar Rizki; Indri Kartika
Jurnal Ilmiah Penelitian Mahasiswa Vol 5, No 2 (2026): JUNI 2026
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang krusial, namun bagi perusahaan, pajak kerap dianggap sebagai beban yang mengurangi laba bersih. Hal ini memicu perusahaan untuk melakukan praktik penghindaran pajak (tax avoidance), terutama pada sektor pertambangan di Indonesia. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh konservatisme akuntansi, financial distress, kepemilikan keluarga, dan capital intensity terhadap tax avoidance. Populasi penelitian mencakup perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Dengan menggunakan metode purposive sampling, terpilih 32 perusahaan sebagai sampel sehingga menghasilkan 128 observasi data sekunder. Data dianalisis menggunakan metode regresi linier berganda. Hasil penelitian membuktikan bahwa konservatisme akuntansi memiliki pengaruh negatif yang signifikan terhadap tax avoidance, sementara kepemilikan keluarga terbukti berpengaruh positif signifikan. Sebaliknya, variabel financial distress dan capital intensity terbukti tidak memberikan pengaruh yang signifikan terhadap penghindaran pajak. Berdasarkan temuan tersebut, disarankan bagi regulator untuk menetapkan batasan proporsi kepemilikan keluarga guna mencegah kebocoran penerimaan pajak, serta bagi investor agar mempertimbangkan prinsip konservatisme akuntansi perusahaan sebagai indikator keandalan laporan keuangan sebelum berinvestasi.Kata Kunci: tax avoidance, konservatisme, distress, keluarga, capital.
Co-Authors Ilmiavan Muhammad Fajar Rizki Siti Nor Koidah