Article Per Year (5 Year)
p-Index From 2020 - 2025
5.51
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dinamika Akuntansi At-Taradhi: Jurnal Studi Ekonomi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis Jurnal Akuntansi Inovatif Jurnal Pengabdian Masyarakat Manage
Hafiez Sofyani
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Journal of Accounting and Investment

 1 
Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.18163

Abstract

This study aims to examine the influence of experience, workload, profesional skepticism, and personality type NT (Intution-thinking) toward the ability to detect fraud of auditors. The intensive search using the Rasch model approach developed by George Rasch with the involvement of auditors working in Yogyakarta and Surakarta as the study sample. This study fiund that the auditor's experience and personality type affect the auditor's ability to detect fraud. While the workload and profesional skpetisme auditor assessed not affect the auditor's ability to detect fraud. More detailed results of this study are presented in this paper.
Environmental accounting in public sector: systematic literature review Rahmawati, Evi; Nazaruddin, Ietje; Widiastuti, Harjanti; Sofyani, Hafiez; Kholid, Arif Wahyu Nur
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.21344

Abstract

Research aims: The literature on Environmental Accounting (EA) in the public sector is scarce, unlike in the private sector. Hence, this study aims to ascertain the trajectory of EA research in the public sector and extract insights from prior research on EA in the public sector.Design/Methodology/Approach: The research process was conducted in several stages following Anggraini et al. (2022) and Poje et al. (2022) with several modifications. The keywords were used to discover the articles relating to the topic, namely: “Environmental Reporting,” “Environmental Management,” or “Environmental Accounting,” “Green Accounting,” and “Public Sector”. The study employed an extended period, namely papers published in 2010-2023 in the database Scopus.com. Based on the specified criteria, the final paper that could be analyzed was 69 out of 112 articles.Research findings: Using VOS-viewer, 15 items of keyword themes were discovered. Then, the 15 items were classified into three clusters: Green Accounting, Environmental Regulation, and Sustainable Development Goals in the Public Sector. Theoretical contribution/Originality: The authors are unaware of any existing literature review research on EA, specifically in the public sector, even though it arises from environmental management accounting in the public sector. This study also demonstrates the inferences that can be derived.
The influence of islamic banking digital service quality on intention to continue using islamic banking: a case of Indonesia Rahma, Nadia; Sofyani, Hafiez
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.18841

Abstract

Research aims: Technological advances impact every aspect of daily life, including in Islamic banking. To keep its customers, the Islamic banking industry continues improving the quality of its digital services. Using the DBSQual model, this research aims to examine the quality of Islamic banking digital services, which encompasses seven dimensions: application architecture, application efficiency, responsiveness, user-friendliness, security, reliability, and personalization, towards the intention to continue using Islamic banking.Design/Methodology/Approach: The population of this research was Islamic bank customers in Indonesia. The sample was then selected based on the criteria of Islamic bank customers using mobile banking services. Data collection was carried out by distributing questionnaires developed from previous research. To validate the questionnaire, consultations were conducted with four survey accounting experts. Also, a pilot study was performed. Hypothesis testing was then done using the Structural Equation Modelling technique based on Partial Least Square (PLS-SEM).Research findings: The results demonstrated that three dimensions of digital service quality significantly influenced the intention to continue using Islamic banks, namely application efficiency, security, and reliability. Meanwhile, the dimensions of application architecture and responsiveness had no effect.Theoretical contribution/Originality: This study covers the gap related to empirical studies that examine the role of digital service quality development on intentions to continue using Islamic banking services.
Systematic literature review determinants and contribution of restaurant tax to local own-source revenue in Indonesia Karyanto, Karyanto; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22754

Abstract

 Research aims: This research aims to explore in general the previous research related to contribution of restaurant taxes in Indonesia to Local Own-Source Revenue (LOSR) and analyze studies from several angles.Design/Methodology/Approach: This research uses a Systematic Literature Review which consists of three stages, namely the collection stage by entering the search keywords "Contribution" and "Restaurant Tax" and "Regional Original Income" in Google Scholar and Scopus from 2014 to 2023. Articles included in research is assessed based on its ranking in the SINTA and Scopus indexes. The presentation stage is looking for research background, methods and findings. After applying a series of criteria, 44 articles were obtained.Research findings: This systematic literature review found that research on restaurant taxes in Indonesia has been active since 2014, most of it published in the journal SINTA 4, while publications in Scopus are still limited. The majority of research was conducted on the island of Java and used quantitative methods, but most did not include specific theories in their analysis. In general, restaurant tax in Indonesia has not provided an optimal contribution to LOSR, most researchers say that one of the determinants of restaurant tax contribution is the lack of taxpayer compliance and awarenessNovelty: The novelty of this research is more generally looking at the contribution of restaurant taxes in Indonesia and systematic literature review research published in the indexed journals Sinta and Scopus has never been found and carried out
Testing the Moderating Role of Risk Preference in Enhancing the Intention to Implement Value-Added Tax Refund in Advance Siharini, Dwi; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 2: May: 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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

Abstract

Abstract Research aims: This research is motivated by the limited studies on Value Added Tax (VAT) restitution, particularly restitution with advance refunds. Therefore, this study aims to examine the influence of the variables of convenience, efficiency, and risk preference on the intention to implement restitution with advance refunds and taxpayer compliance. Design/Methodology/Approach: This research was conducted using a quantitative approach with an associative study design. The data used are primary data obtained from the distribution of questionnaires to respondents consisting of taxpayers in the Yogyakarta area. The research instrument used a set of five Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. Research findings: This study shows that ease of use and efficiency positively influence the intention of corporate taxpayers to carry out VAT restitution with advance refunds, while risk preference does not have a significant impact.Risk preference has a positive but insignificant moderating effect on the intention to implement restitution with an advance refund and an insignificant negative effect in moderating the relationship between the influence of efficiency and the taxpayer's intention to apply for restitution. Theoretical contribution/Originality: This study provides insights into the factors influencing taxpayers' interest in restitution with advance refunds, such as ease, efficiency, and risk preference. Its findings can help improve tax refund services, inform policy development, and contribute to the academic literature on taxpayer behavior. Practitioner/Policy implication: This study highlights the need for the government and Yogyakarta Tax Office to simplify restitution procedures, speed up tax refund processes, and ensure transparency to reduce taxpayer concerns. It also stresses the importance of improving taxpayer education to encourage participation and suggests that responsive policies can enhance compliance and trust in the tax system. Research limitation/Implication: This research is limited to the taxpayer population located in the Yogyakarta region. Conditions and demographics in other regions may differ, so this research may not yet be able to depict the situation in those areas.
Systematic literature review: Determinants and contribution of restaurant tax to local own-source revenue in Indonesia Karyanto, Karyanto; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22754

Abstract

Research aims: This research aims to explore previous research related to the contribution of restaurant taxes in Indonesia to Local Own-Source Revenue (LOSR) and analyze studies from several angles.Design/Methodology/Approach: This research used a Systematic Literature Review, which consisted of three stages, namely the collection stage, by entering the search keywords "Contribution," "Restaurant Tax," and "Local Own-Source Revenue" in Google Scholar and Scopus from 2014 to 2023. Articles included in the research were assessed based on their ranking in the SINTA and Scopus indexes. The presentation stage focused on the research background, methods, and findings. After applying a series of criteria, 44 articles were obtained.Research findings: Restaurant tax research in Indonesia has been active since 2014, mostly in SINTA 4, in Java and using quantitative methods. Restaurant tax has not provided optimal contribution to Local Own-Source Revenue due to lack of compliance and awareness of taxpayers.Theoretical contribution/Originality: More generally looking at the contribution of restaurant taxes in Indonesia, and systematic literature review research published in the indexed journals Sinta and Scopus has never been found and carried out. Practitioner/Policy implication: Provide considerations to the Regional Government to pay attention to LOSR achievement factors, especially restaurant tax.Research limitation/Implication: This research only focuses on restaurant taxes in Indonesia.
The moderating role of risk preference in advance value-added tax refund implementation Siharini, Dwi; Sofyani, Hafiez
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.25873

Abstract

Research aims: This research is motivated by the limited studies on Value Added Tax (VAT) refund in advance. This study aims to examine the influence of the variables of ease of use, efficiency, and risk preference on the intention to implement VAT refund in advance and taxpayer compliance. This study also tests the role of risk preference as moderator.Design/Methodology/Approach: This research was conducted using a quantitative approach with an associative study design. The data used are primary data obtained from the distribution of questionnaires to respondents consisting of taxpayers in Yogyakarta, Indonesia. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis. From the distribution of the questionnaire we obtained 102 taxpayers.Research findings: This study shows that ease of use and efficiency positively influence the intention of corporate taxpayers to carry out VAT refund in advance, while risk preference does not have a significant impact either as independent or moderating variable. Theoretical contribution/Originality: This study provides insights into the factors influencing taxpayers' interest in VAT refund in advance , such as ease, efficiency, and risk preference.Practitioner/Policy implication: This study highlights the need for the government and Yogyakarta Tax Office to simplify tax refund procedures, speed up tax refund processes, and ensure transparency to reduce taxpayer concerns. Research limitation/Implication: This research is limited to the taxpayer population located in the Yogyakarta region. Conditions and demographics in other regions may differ, so this research may not yet be able to depict the situation in those areas.
Co-Authors Adiyatama, Evan Ardis Afrizal Tahar Ahmad Faiz Alam Adha, Mufti Alek Murtin, Alek Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Ananda, Dida Anggar Setiawan Anggraini, Mahartika Retno Febri Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Binary, Javanti Caesar Marga Putri, Caesar Marga Cahyani, Wiam Chatarina Umbul Wahyuni Daniel Syam Dovi Septiari Dwi Irawan Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Firda Ayu Amalia Hanifah, Nabila Salma Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Ilham Maulana Saud, Ilham Maulana Iwan Setiawan Juanda Juanda Karyanto, Karyanto Kholid, Arif Wahyu Nur Kunimasari, Detra Putri Kurniawati, Ajeng L., Sri Wahjuni Latif, Mohamad Abdul made aristia Made Aristia Prayudi Maharani, Dwi Fa Mukti, Arifin Hamsyah Nadia Rahma Pratama, Novrian Dandi Puji Utami , Tiyas Putra, Adli Zuliansyah Rahma, Nadia Rahma, Nadia Rahman Utami, Evy Rahmani Timorita Yulianti Ramadhan, Mohammad Iqbal Bagus Ramadhan, Mohammad Iqbal Bagus Ristiyani, Fauziah Ilma Rizal Yaya, Rizal Rizka Amalia Romadhan, Noory Irfanio Rozi, Hanif Fahror Rudy Suryanto Rudy Suryanto, Rudy Rusdi Akbar Sadjiman, Vidya Putri Sani, Azkia Fiki Sani, Maratussholichah Kurnia Saud, Iham Maulana Sigit Arie Wibowo Siharini, Dwi Siskawati, Sinta Aria Dewi Spama, Diandra Talita Sri Wahjuni L. Suryandari Fathmaningrum, Erni Suryanto, Rudy Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yani, Indah Yosita Indriyani, Yosita