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All Journal Laa Maisyir Jurnal Ekonomi Islam Kompartemen : Jurnal Ilmiah Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Proaksi IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Management Analysis Journal E-Jurnal Akuntansi
Ani Kusbandiyah
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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PENGARUH KESADARAN WP, PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP BADAN (STUDI KASUS DI KPP KOTA TEGAL) Ahmad Faozan Muzaki; Ani Kusbandiyah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XII No.1, Maret 2014
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v12i1.1383

Abstract

Penelitian ini bertujuan untuk menguji pengaruh signifikan dari kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan terhadap kepatuhan wajib pajak badan pada KPP Kota Tegal. Variable independen pada penelitian ini adalah kesadaran wajib pajak, pelayanan fiskus dan saksi perpajakan. Populasi penelitian ini adalah wajib pajak badan, yang terdaftar di KPP Pratama Kota Tegal tahun 2010-2013. Pengambilan sampel penelitian dengan menggunakan kuesioner, yang langsung dibagikan kepada responden yang terdaftar di KPP Pratama Tegal. Total sampel ada 63, dan ditentukan dengan menggunakan rumus Slovin. Analisis ini menggunakan teknik regresi berganda dan hasil pengujian hipotesis menunjukkan bahwa kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan sebagian memberikan pengaruh yang besar terhadap kepatuhan wajib pajak badan. Kata kunci : kepatuhan wajib pajak, kesadaran wajib pajak, pelayanan fiskus, dan sanksi perpajakan.
PENGARUH AKTIVA TETAP, HUTANG JANGKA PANJANG DAN PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS (PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA: STUDI PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI) Tri Ani Oxtaviana; Ani Kusbandiyah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XIII No.1, Maret 2015
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i1.1393

Abstract

Penelitian ini bertujuan untuk mengungkapkan pengaruh aktiva tetap, hutang jangka panjang, dan perputaran modal kerja terhadap profitabilitas perusahaan manufaktur pada sektor jenis industri yang terdaftar di bursa Indonesia tahun 2011-2013. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id tahun 2011-2013. Metode penelitian ini menggunakan uji asumsi klasik dan kemudian pengujian hipotesis. Metode statistik yang digunakan dalam penelitian ini adalah regresi linier. Hasil penelitian ini menunjukkan bahwa aset tetap positif berpengaruh positif terhadap profitabilitas, utang jangka panjang berpengaruh negatif terhadap profitabilitas, dan perputaran modal kerja berpengaruh positif terhadap profitabilitas. Kata kunci: aktiva tetap, hutang jangka panjang, dan perputaran modal kerja,dan profitabilitas.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, ROFITABILITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN YANG TERDAFTAR DI BEI Adinda Lionita H; Ani Kusbandiyah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.1, Maret 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.974 KB) | DOI: 10.30595/kompartemen.v15i1.1375

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, profitabilitas, leverage dan komisaris independen terhadap praktik penghindaran pajak. Variabel dependen yang digunakan dalam penelitian ini adalah praktik penghindaran pajak yang diproksikan dengan effective tax rate (ETR), sedangkan variabel independennya adalah corporate social responsibility (CSR), profitabilitas (ROA), leverage dan komisaris independen. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dan diperoleh sebanyak 80 sampel amatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukan bahwa variabel CSR tidak berpengaruh terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,752 > 0,05. Variabel profitabilitas berpengaruh negatif terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,012 < 0,05. Variabel leverage tidak berpengaruh terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,162 > 0,05. Sedangkan, variabel komisaris independen berpengaruh negatif terhadap praktik penghindaran pajak yang diproksikan dengan ETR dengan nilai signifikansi sebesar 0,005 < 0,05. Kata Kunci : Praktik penghindaran pajak, corporate social responsibility, profitabilitas, leverage, komisaris independen.
The Influence Of The Board of Supervisors, Commissioners, and the Audit Committee To The Islamc Social Reporting With The Size of Company as a Moderation Variable Yessy Anggriani; Iwan Fakhruddin; Ani Kusbandiyah; Bima Cinintya Pratama
LAA MAISYIR: Jurnal Ekonomi Islam Vol.11 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v11i1.46452

Abstract

The protection for costumers fund deposited at the bank is a crucial aspect within the relationship between the bank and costumers. This is very important considering that costumers’ money is susceptible to a number of threats such as illegal practices by bank’s employees themselves or other parties through a variety of methods. This research aims at assessing the influence of the Board of Supervisors within the Sharia Bank, the Board of Commissioners, and the Committee of Auditing to Islamic Social Reporting. This research employs the company size as the moderation variable. The population and data used cover 15 general sharia banks registered at the OJK (the Indonesian Authority for Financial Service) in 2015 with 86 observation points. The analysis methods applied in the research are classical assumptions and regression test with Stata. The findings of the research indicate that the size of the Sharia Supervisor Board and the Sharia Supervisor Board Meeting with measurement moderation has positive impacts to the Islamic Social Reporting. The Islamic Social Reporting is very significant to ensure the companies comply to the sharia rules, to increase stakeholder trusts, to manage risks, and to support sustainable social and economic development.
Determinants of Tax Avoidance with Profitability as a Moderating Variable Anindita Maya Pratita; Sri Wahyuni; Ani Kusbandiyah; Tiara Pandansari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4572

Abstract

This research aims to test the influence of sales growth, leverage and transfer pricing on tax avoidance with profitability as a moderating variable. The population in this research is mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling method used purposive sampling which resulted in 165 samples from 63 companies. The results of this research show that sales growth have an positive effect on tax avoidance and transfer pricing have an negative effect on Tax Avoidance. Leverage has no effect on tax avoidance. This study found empirical evidence that Profitability strengthens the influence of the Leverage and Transfer Pricing variables on tax avoidance. Profitability weakens the influence of the sales growth on tax avoidance. Keywords: Tax Avoidance; Sales Growth; Leverage; Transfer Pricing; Profitability.
The Influence of Leadership Style, Work Motivation, and Organizational Culture on Employee Performance at RSU PKU Muhammadiyah Purbalingga Awaludin; Sri Wahyuni; Herni Justiana Astuti; Ani Kusbandiyah
Management Analysis Journal Vol. 13 No. 3 (2024): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v13i3.13776

Abstract

This study examined the effect of leadership style, work motivation, and organizational culture on employee performance through work discipline as an intervening variable at RSU PKU Muhammadiyah Purbalingga. The research design was quantitative research, and the data collection method used was a questionnaire. The research population was 223 RSU PKU Muhammadiyah Purbalingga employees, and the sample used was 100 respondents. Sampling uses a sampling technique with the purposive sampling method. The data analysis method used the PLS (Partial least square) with a structural equation model (SEM) path analysis approach using the Smart PLS application program. The results of this study indicated that Leadership style and organizational culture influence the performance of RSU PKU Muhammadiyah Purbalingga employees. Work motivation and work discipline do not affect the performance of RSU PKU Muhammadiyah Purbalingga employees. Leadership style and work motivation also influence work discipline, while organizational culture does not influence the work discipline of employees at RSU PKU Muhammadiyah Purbalingga. Leadership style, work motivation and work discipline do not influence the performance of RSU PKU Muhammadiyah Purbalingga employees through work discipline
Pengaruh Ukuran Dewan Komisaris, Komite Audit, Kepemilikan Manajerial, Leverage, dan Ukuran Perusahaan terhadap Kinerja Keuangan Sifa, Mufatih Ariska Sifananda; Ani Kusbandiyah; Iwan Fakhruddin; Dwi Winarni
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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

Abstract

This study aims to examine the effect of the size of the board of commissioners, audit committee, managerial ownership, leverage, and company size on financial performance. The object of this research is the consumer cyclicals company in the 2019-2022 period. Good corporate governance mechanism is proxied by the size of the board of commissioners, audit committee, managerial ownership, leverage measured by Debt Asset Ratio (DAR), and company size measured by total assets, as well as financial performance measured by Current Ratio (CR). This type of research is quantitative research. The samples used in this study were obtained using purposive sampling methods based on predetermined criteria, namely from companies in the consumer cylicals sector. With a population of 33 companies that went public, the sample number was 132 financial statement observations. The method used in this study is multiple linear regression analysis using the SPSS program. Based on the results of the hypothesis t test, the size of the board of commissioners and the size of the company do not affect financial performance, the audit committee and leverage have a negative effect on financial performance, and managerial ownership has a positive effect on financial performance  
Institutional and Economic Determinants of Ecological Fiscal Transfers in Indonesia Puput Anggraeni Saputri; Novi Dirgantari; Iwan Fakhruddin; Ani Kusbandiyah
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p10

Abstract

This research aims to identify the factors that determine the allocation of ecological fiscal transfer, including the size of local governments, biodiversity program diversity, and revenue sharing from natural resources. The sampling method employs purposive sampling and is analyzed using multiple regression analysis. The population of this research is the local government that plans and implements ecological fiscal transfers recorded in the DJPK of the Ministry of Finance in 2021-2023 with an analysis sample of 32 data that implement and plan ecological fiscal transfer. The findings of this study suggest that the size of local governments and revenue sharing from natural resources positively influence ecological fiscal transfer, while the diversity of biodiversity programs negatively impacts ecological fiscal transfer.
Ukuran Perusahaan Sebagai Pemoderasi Faktor Determinan Kualitas Laba Dyah Ayu Mutiara Kusumawati; Ani Kusbandiyah; Sri Wahyuni; Ira Hapsari
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.5030

Abstract

Informasi laba adalah komponen penting dari laporan keuangan yang harus diperhatikan investor. Bagi investor, salah satu faktor untuk memutuskan cara terbaik untuk mengalokasikan modal mereka adalah kualitas labanya. Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi kualitas laba yaitu struktur modal, pertumbuhan laba, dan likuiditas dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan data sekunder dan metode penelitian kuantitatif. Populasi penelitian ini adalah perusahaan sektor Consumer Cylicals yang tercatat di Bursa Efek Indonesia pada tahun 2019-2022. Pemilihan sampel menggunakan teknik purposive sampling, dengan kriteria yang telah ditentukan maka berhasil memperoleh sampel sebanyak 30 perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode 4 tahun sehingga diperoleh sebanyak 120 sampel. Metode analisis data yang digunakan adalah uji asumsi klasik dan Moderating Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa struktur modal, pertumbuhan laba, likuiditas, dan ukuran perusahaan memiliki dampak negatif terhadap kualitas laba. Selanjutnya, ukuran perusahaan mampu memperkuat hubungan antara struktur modal, pertumbuhan laba, dan likuiditas dengan kualitas laba.
The Effect of Liquidity, Leverage, and Total Asset Turnover on Company Profitability in the Jakarta Islamic Index 70 Nabila Intan Azzah; Suryo Budi Santoso; Sri Wahyuni; Ani Kusbandiyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.6306

Abstract

Data obtained from the Indonesia Stock Exchange (IDX) shows an increase in the number of investors in the last five years. However, the market capitalization of the Jakarta Islamic Index (JII) has decreased. The company's financial performance is one of the main indicators in evaluating the health and sustainability of the company's operations. In this context, liquidity, leverage, and total asset turnover are important elements that play a significant role in influencing the level of company profitability. This study aims to analyze the influence between these three variables and the company's profitability. The population in this study are companies listed on the Jakarta Islamic Index 70 for the period 2021-2023. Sampling used purposive sampling technique and resulted in a sample of 182 companies that met the criteria. Multiple linear regression was used as the data analysis method. The results showed that liquidity and leverage have no effect on profitability. While total asset turnover has a positive effect on profitability. This study uses the object of the Jakarta Islamic Index 70 which is the most recent Islamic stock index on the IDX compared to the JII and ISSI. The results of this study provide important implications for company management, including reevaluating the use of leverage, efficient use of assets, strategies for liquidity to increase profitability and maintain investment confidence in the Islamic stock market.
Co-Authors Adinda Lionita H Ahmad Faozan Muzaki Anindita Maya Pratita Awaludin Bima Cinintya Pratama Dwi Winarni Dyah Ayu Mutiara Kusumawati Herni Justiana Astuti Ira Hapsari Ira Hapsari Iwan Fakhruddin Nabila Intan Azzah Ni Nyoman Nikunja Vasini Novi Dirgantari Puput Anggraeni Saputri Sifa, Mufatih Ariska Sifananda Sri Wahyuni Suryo Budi Santoso Tiara Pandansari Tri Ani Oxtaviana Yessy Anggriani