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All Journal AKUNTABILITAS Jurnal Ilmiah Mahasiswa FEB Owner : Riset dan Jurnal Akuntansi Jurnal Profiet Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Islamic Economics, Management, and Business (JIEMB) Governors Jurnal Riset Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Academia Open
Fitria Magdalena Suprapto
Universitas Islam Kadiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology Public Health Social Sciences

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Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Mediasi Tsalisa Binti Mudhawamah; Putri Awalina; Fitria Magdalena Suprapto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1322

Abstract

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.
The effect of service quality on saving decisions with Islamic branding as a moderating variable Suprapto, Fitria Magdalena
Journal of Islamic Economics Management and Business (JIEMB) Vol. 3 No. 2 (2021)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2021.3.2.11503

Abstract

As the largest Muslim country in the world, Indonesia is a potential producer market. To maintain and increase consumer confidence in a product is the quality of service. One of the strategies used by business actors, including banks, is implementing an Islamic branding strategy, namely using an Islamic identity in marketing their products. This study examines the effect of service quality on saving decisions with Islamic branding as a moderating variable. This type of quantitative research uses a sample of 94 respondents. The data were collected using a cross-sectional questionnaire distributed. While, statistical testing of research data uses PLS-based Structural Equation Modeling. The study’s results support the first hypothesis that the service quality variable significantly affects saving decisions. While the second hypothesis is that Islamic branding variables moderate the relationship between service quality and saving decisions. The results of this study can assist business actors in improving service quality.
Pengaruh Persepsi Keamanan Web dan Kesesuaian Lifestyle terhadap Minat Penggunaan Internet Banking: Technology Acceptance Model yang Dimodifikasi Suprapto, Fitria Magdalena
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The purpose of this research is to examine factors that influence attitude and intention to use internet banking with theoretical model of Technology Acceptance Model (TAM) developed by Davis (1989) and development model used by Cheng et al. (2006) and Cho (2005). The antecedent of intention of using in this study are usefulness, ease of use, web security, lifestyle compatibility, and attitude. Although internet banking offers many benefits, people are not interested to use that. This research proves that the attitude in adopting internet banking is determined by the perceived usefulness, web security, and lifestyle compatibility. Whereas perceived ease of use does not effect the attitude of using internet banking. The implication of this research is to provide a reference to improve and enhance the quality of online services, especially internet banking facility in accordance with customers’ demands for customer satisfaction and loyalty. In this study, perceived usefulness has the most dominant effect to attitude and intention of using internet banking. Keywords: Technology Acceptance Model (TAM), internet banking, behavioral intention, attitude towards behavior, perceived usefulness, ease of use, web security, compatibility.
THE EFFECT OF FINANCIAL DISTRESS, ESG DISCLOSURE, SALES GROWTH, AND PROFITABILITY ON TAX AVOIDANCE Wahyu Anita, Amalia; Imarotus Suaida; Fitria Magdalena S.
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i1.52207

Abstract

This study aims to examine the relationship between tax avoidance and several factors, including financial distress, environmental, social, and governance (ESG) disclosure, sales growth, and profitability, in raw material and energy manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. This research employs quantitative methods and utilizes secondary data obtained from financial and sustainability reports. Sixteen companies were selected through purposive sampling. The results show that financial difficulties positively affect tax avoidance, whereas profitability negatively affects it. Tax avoidance is not significantly impacted by sales growth or ESG disclosure. But then, when analyzed simultaneously, financial distress, ESG disclosure, sales growth, and profitability all contribute to shaping corporate tax avoidance practices. These findings suggest that companies facing financial pressure or demonstrating high profitability may be more inclined to avoid taxes. On the other hand, sales growth and ESG transparency appear to have limited impact, indicating that ESG initiatives do not automatically prevent such practices. Overall, this study broadens our understanding of corporate tax avoidance and informs governments in formulating more effective policies to curb it, such as risk-based monitoring systems.
The Influence of ESG and NIM on Company Value by Company Size: Pengaruh ESG dan NIM Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sari, Mei Shovi Nurlita; Naruli, Akhmad; Magdalena, Fitria
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13885

Abstract

General Background: Firm value reflects investor perception of performance and prospects, while banking stability is closely linked to financial and sustainability practices. Specific Background: Environmental, Social, and Governance (ESG) disclosure and Net Interest Margin (NIM) are considered key indicators in assessing sustainability and financial performance in the banking sector. Knowledge Gap: Prior studies show inconsistent findings on ESG–firm value relationships, with limited focus on banking using NIM and the moderating role of firm size over a long observation period. Aims: This study analyzes the relationship between ESG disclosure and NIM on firm value, with firm size as a moderating variable in Indonesian listed banks during 2013–2024. Results: The findings reveal that ESG disclosure and NIM simultaneously relate to firm value with limited contribution, ESG shows a negative relationship, NIM is not significant, and firm size does not moderate these relationships. Novelty: This study integrates ESG and NIM within the banking context using firm size moderation and a relatively long observation period. Implications: The results indicate that sustainability practices in Indonesian banking have not been fully valued by the market, highlighting the need to improve transparency and integration of sustainability with financial performance to strengthen investor confidence and firm value. Highlights• ESG disclosure shows a negative association with market valuation• Net interest margin does not relate significantly to market assessment• Company scale fails to strengthen sustainability and financial linkages KeywordsESG Disclosure; Net Interest Margin; Firm Value; Firm Size; Banking Sector
Minimasi Pajak sebagai Pemoderasi pada Pengaruh Kontrak Utang, Mekanisme Bonus, dan Koneksi Politik Gresella Cahya Endarta; Sri Luayyi; Fitria Magdalena
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3865

Abstract

This study aims to analyze the effect of debt covenant, bonus mechanism, and political connections on tax avoidance with tax minimization as a moderating variable. The study uses secondary data from annual reports of energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The analysis method employed is Moderated Regression Analysis (MRA). The results show that debt covenant has a positive and significant effect on tax avoidance, while bonus mechanism and political connections have no significant effect. Furthermore, tax minimization is proven to moderate the relationship between debt covenant, bonus mechanism, and political connections on tax avoidance. The limitations of this study include the restricted sample scope limited to the energy sector and the limited number of variables used. Future research is recommended to expand the sample and include additional variables to obtain more comprehensive results.
The Effect of Capital Intensity and Leverage on Corporate Tax Aggressiveness in Companies Listed on the Indonesia Stock Exchange with Corporate Governance as a Moderating Variable Istiqomah; Srikalimah; Fitria Magdalena Suprapto
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10773

Abstract

This research investigates the influence of capital intensity and leverage on corporate tax aggressiveness, while also examining the moderating role of corporate governance in manufacturing firms within the consumer non-cyclical sector listed on the Indonesia Stock Exchange from 2021 to 2024. The study proposes that capital intensity and leverage contribute to tax aggressiveness and assumes that corporate governance may strengthen or weaken these relationships. A quantitative method with an associative research design was applied in this study. The sample consisted of 150 firm-year observations selected through purposive sampling techniques. Secondary data were collected from the annual financial statements published by the companies. The variables were measured using several financial indicators, including capital intensity represented by the ratio of fixed assets to total assets, leverage measured using the Debt to Asset Ratio (DAR), tax aggressiveness measured through the Effective Tax Rate (ETR), corporate governance assessed by the proportion of independent commissioners, and profitability represented by Return on Assets (ROA) as a control variable. Data processing employed panel data regression and Moderated Regression Analysis (MRA) using Python software. The selection of the most appropriate regression model was conducted through the Hausman and Lagrange Multiplier (LM) tests, while descriptive statistical analysis and classical assumption tests were performed using SPSS. The findings reveal that, individually, capital intensity and leverage positively and significantly affect tax aggressiveness. Profitability as a control variable also demonstrates a positive and significant relationship with tax aggressiveness. Simultaneous testing further confirms that both capital intensity and leverage jointly influence tax aggressiveness. Furthermore, the MRA findings indicate that corporate governance does not significantly moderate the relationship between capital intensity and leverage toward tax aggressiveness. These results imply that tax aggressiveness is shaped by multiple internal organizational factors, and the proposed model provides considerable explanatory capability regarding the phenomenon. The findings also suggest that strengthening corporate governance structures alone may not be sufficient to reduce aggressive tax practices unless accompanied by effective implementation. Therefore, companies should improve transparency and accountability in managing tax-related activities, while policymakers are encouraged to reinforce regulations associated with corporate taxation practices. Future studies are recommended to incorporate additional variables, such as company size, liquidity, and audit quality, as well as expand research coverage across different sectors and longer periods of observation to achieve broader and more comprehensive findings.
Pengaruh Kualitas Audit dan Asimetri Informasi terhadap Manajemen Laba dengan Good Corporate Governance sebagai Variabel Moderasi Tri Noor Hidayah; Putri Awalina; Fitria Magdalena Suprapto
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2699

Abstract

The purpose of this study is to investigate the relationship between Audit Quality and Earnings Management, using GCG as a moderating variable. Additionally, this study will examine the influence of Information Asymmetry on Earnings Management, moderated by GCG. Moderated Regression Analysis is the research approach used to investigate the moderating effect of GCG and the correlation among variables. Twenty companies were selected as the sample using purposive sampling over a five-year period (2019–2023). The findings indicate that earnings management is significantly influenced by audit quality, and that GCG strengthens the effect of audit quality in reducing earnings management practices. However, GCG is found to be involved in regulating the relationship between Information Asymmetry and Earnings Management, although Information Asymmetry does not directly have a significant impact on Earnings Management. The importance of using GCG principles to enhance accountability and transparency in corporate financial management is emphasized by this study. The results indicate that audit quality has a negative effect on earnings management, while information asymmetry has a positive effect. Good Corporate Governance is proven to moderate the relationship between information asymmetry and earnings management. This study contributes to strengthening agency theory and corporate governance oversight practices.
Identifikasi Faktor Penentu Kecurangan Pada UMKM: Perspektif Hexagon Theory Dan Efektivitas Pengendalian Internal Fitria Suprapto; Fadlil Abdani; Dimas Meireno Jawaahir
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2926

Abstract

This study aims to investigate the factors that can encourage employees to commit fraud in SMEs. The fraud hexagon theory is used to examine the influence of pressure, opportunity, rationalization, capability, arrogance, and collusion on fraudulent acts by employees, with the effectiveness of internal control as a moderating variable. This study uses primary data with a survey approach, so that questionnaires are distributed to respondents as the main data collection tool. From the questionnaires distributed to SME employees in Indonesia, 400 respondents were obtained, with the majority having a bachelor's degree (63.33%) and 5-10 years of work experience (46%) for analysis. The research hypothesis was tested using SEM-PLS. The results of the structural model analysis indicate that not all six components of the fraud hexagon theory drive employees to commit fraud in SMEs. Only the constructs of pressure and capability have a significant influence on employee fraud. Internal control effectiveness can influence the relationship between capability and employees to commit fraud. Without pressure and knowledge, a person cannot create a plan that can prevent fraud from being detected, but mitigation measures can be carried out with the implementation of strict internal controls. This study has implications for SME owners and managers in an effort to maintain SME resilience in the long term so that losses caused by employee fraud can be prevented.
PENDAMPINGAN IMPLEMENTASI SISTEM PEMBAYARAN DIGITAL BERBASIS QRIS BAGI UMKM DALAM MENINGKATKAN PENCATATAN LAPORAN KEUANGAN Rahma, Zunike; Atalya, Farrensia Shierly; Putri, Shervira Elly Yuliani; Suprapto, Fitria Magdalena
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 2 (2026): Juni
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i2.6484

Abstract

Pengabdian ini bertujuan untuk mendukung digitalisasi pembayaran menggunakan Quick Response Indonesia Standard (QRIS) dan kualitas pencatatan laporan keuangan di UMKM Pentol Pak Waris. Upaya optimalisasi sistem pembayaran secara digital ini bermanfaat dalam mendukung pertumbuhan ekonomi digital dan inklusi keuangan bagi UMKM. Metode yang digunakan adalah pendekatan deskriptif kualitatif dengan pengumpulan data melalui wawancara. Hasil pengabdian menunjukkan bahwa penerapan QRIS mempermudah pencatatan arus kas secara real-time, meningkatkan efisiensi operasional, dan mengurangi risiko pembayaran tunai. Kegiatan pengabdian melalui pendampingan ini dapat menurunkan hambatan yang dihadapi meliputi kurangnya pemahaman teknologi dan meminimalkan kesalahan pencatatan. Simpulan dari penelitian ini adalah bahwa QRIS dapat meningkatkan efisiensi dan daya saing UMKM serta meningkatkan kualitas pencatatan laporan keuangan.
Co-Authors Adam Amirul Insan Subroto Areta Bhanuwati Widya Praka Atalya, Farrensia Shierly Ayudya, Celline Fitri Dimas Meireno Jawaahir Fadlil Abdani FAUZIYAH Fauziyah Gresella Cahya Endarta Imarotus Suaida Inka Pratiwi Khoirunnisa Istiqomah Naruli, Akhmad Ninik Anggraini Nisa, Lita Khoirun Nugroho, Wawan Cahyo Nur Aisyah, Nabella Dyah Praka, Areta Bhanuwati Widya Putri Awalina Putri Awalina Putri, Shervira Elly Yuliani Rahma, Zunike Rike Selviasari RR. Ella Evrita Hestiandari Sari, Mei Shovi Nurlita Setyaningrum, Yuni Nur Sri Luayyi Srikalimah, Srikalimah Tasya Putri Abidtya Tri Noor Hidayah Tsalisa Binti Mudhawamah Wahyu Anita, Amalia