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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Strategi Akuntansi Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) ENTITA: Jurnal Pendidikan Ilmu Pengetahuan Sosial dan Ilmu-Ilmu Sosial Ilomata International Journal of Tax and Accounting Community Engagement and Emergence Journal (CEEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Nusantara Science and Technology Proceedings Bima Journal : Business, Management and Accounting Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Management Science and Information Technology (IJMSIT) Journal Of World Science East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Economics and Tourism Balance: Jurnal Ekonomi
Sri Trisnaningsih
UPN "VETERAN" JAWA TIMUR
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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The Impact of Company Size and Profitability on Firm Value with Institutional Ownership as a Moderating Variable Hidayatulloh, Ilham Rachmat; Trisnaningsih, Sri
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1159

Abstract

A nation's manufacturing sector is vital to its economic development. Firm value is the main worry for investors and management in the face of the global competitiveness and the Covid-19 epidemic. As a result, this study looks at how profitability and company size affect the company's value, with institutional ownership serving as a moderator. Quantitative research methodology is employed, and secondary data from 63 industrial sector manufacturing organizations listed on the IDX is the type of data used. From this population, 22 samples of companies were collected to be tested. SEM-PLS was used to test the data. The findings demonstrated that while profitability has no bearing on business value, company size does. The impact of company value is not mitigated by institutional ownership on the relationship between firm size and profitability. These findings suggest that a big business will have the chance to grow its worth. However, strong profitability does not always translate into higher solid worth. Because it has limited control over management performance, institutional ownership is unable to regulate the relationship between the two, which permits fraud to occur and affect the scale and profitability of the business. Managers and investors can utilize this research to evaluate and augment a company's value in order to stimulate the economy of the country, especially for manufacturing enterprises in the industrial sector that are listed on the IDX.
The Role of Behavioral Accounting Aspects in Organization Decentralization and Performance Evaluation in Companies in Indonesia Anggiria, Kristanti Srika; Trisnaningsih, Sri
Asian Journal of Management Analytics Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i2.8601

Abstract

Organizational decentralization can increase organizational efficiency and effectiveness, but it can also cause several problems. This research aims to analyze aspects of behavioral accounting that are relevant to organizational decentralization and performance evaluation. This research uses a literature review study technique. The method for collecting data in this research is through literature study. The data that has been collected is then analyzed in three stages, namely data reduction, data presentation, and conclusion. The research results show that the behavioral accounting aspect of decentralization and performance evaluation is a concept that includes human resource management, budget control, and decision making in organizations. Aspects of behavioral accounting in decentralization and performance evaluation include tight budget control, decision-making, employee performance, motivation, decision-making, leadership, reward systems, satisfaction, conflict, and pressure.
Effect of Tax Understanding, Tax Sanctions, and Tax Rates on Tax Compliance With MSMEs Azahra, Jasmine Afianda; Trisnaningsih, Sri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.671-682

Abstract

Purpose : This study analyzes the effect of tax understanding, tax sanctions, and tax rates on tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Gunung Anyar District, Indonesia. Methodology: A quantitative method was employed using a structured questionnaire distributed to 51 MSME actors. Multiple linear regression was conducted using SPSS 25. Findings: Tax understanding and tax sanctions have a positive significant effect on MSME tax compliance. Conversely, tax rates have a significant negative effect. Results: The model explains 52.7% of the variation in tax compliance (R² = 0.527). All classical assumptions (normality, multicollinearity, autocorrelation, heteroscedasticity) were met. Novelty: This research highlights compliance issues in the growing MSME sector post-implementation of reduced tax rates. Originality: The study integrates Theory of Planned Behavior into a taxation compliance context among MSMEs. Conclusions: Higher tax knowledge and sanctions improve compliance, while perceived tax burden diminishes it. Type of Paper: Empirical quantitative research. 
The Influence of FoMO (Fear of Missing Out) and Financial Management on Investment Decision Making Among Generation Z Students of UPN “Veteran” Jawa Timur Hidayat, Rovino Achmad; Trisnaningsih, Sri
BIMA Journal (Business, Management, & Accounting Journal) Vol. 6 No. 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.661-670

Abstract

Generasi Z merupakan bagian dari masyarakat yang juga menginginkan stabilitas keuangan dan kesejahteraan jangka panjang. Salah satu langkah yang dapat dilakukan adalah mengalokasikan dana melalui investasi. Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh FoMO dan manajemen keuangan terhadap pengambilan keputusan investasi pada mahasiswa generasi Z UPN “Veteran” Jawa Timur, serta peran literasi keuangan dalam memoderasi hubungan antara FoMO, manajemen keuangan, dan pengambilan keputusan investasi. Jenis penelitian yang digunakan adalah kuantitatif. Hasil penelitian menunjukkan bahwa FoMO dan manajemen keuangan memiliki pengaruh terhadap keputusan investasi, dan literasi keuangan juga memperkuat pengaruh FoMO dan manajemen keuangan terhadap keputusan investasi.
Literasi Keuangan Sebagai Keputusan Investasi: Studi Literature Review: Literasi Keuangan Sebagai Keputusan Investasi: Studi Literature Review Budiarti, Rindu Reza; Trisnaningsih, Sri
Benefits : Jurnal Ekonomi dan Pariwisata Internasional Vol 2 No 2 (2025): Inovasi dan Pengembangan Strategis: Meningkatkan Ekosistem Kewirausahaan dan Pemb
Publisher : Yayasan Penelitian dan Pengabdian Masyarakat Sisi indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69836/benefits-jeti.v2i2.324

Abstract

Indonesians' interest in investing has increased significantly in recent years. However, the lack of a national financial literacy level that has not yet reached 50% raises concerns about the quality of investment decisions, especially among teenagers. This research examines the relationship between financial literacy and investment decisions based on previous studies. The authors used a literature study approach, analyzing 17 relevant scientific articles published from 2020 to 2024. The results showed that most studies found a positive and significant relationship between financial literacy and the quality of investment decisions. Individuals who are highly financially literate tend to make investment decisions that are rational varied, and in line with their long-term financial goals
Pengaruh Multinasionalitas, Profitabilitas, dan Leverage Terhadap Transfer Pricing Sakti, Mardha Oetasila; Trisnaningsih, Sri
INOVASI Vol. 12 No. 1 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i1.p372-383.51663

Abstract

Penelitian ini mengkaji pengaruh multinasionalitas, profitabilitas, dan leverage terhadap praktik transfer pricing pada perusahaan manufaktur sub-sektor otomotif yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Transfer pricing menjadi isu strategis karena berpotensi disalahgunakan untuk penghindaran pajak melalui penggeseran laba lintas negara, sehingga menarik perhatian otoritas pajak. Namun demikian, temuan empiris sebelumnya masih menunjukkan hasil yang inkonsisten, terutama dalam konteks pasca pandemi. Tujuan dari penelitian ini adalah untuk menguji secara empiris apakah karakteristik internal perusahaan berpengaruh signifikan terhadap keputusan transfer pricing. Pendekatan kuantitatif digunakan melalui analisis regresi data panel terhadap 36 observasi perusahaan-tahun dari 12 perusahaan yang dipilih dengan teknik purposive sampling. Model Random Effect (REM) dipilih sebagai model terbaik berdasarkan hasil uji Chow dan Hausman. Uji asumsi klasik menunjukkan bahwa model bebas dari multikolinearitas dan heteroskedastisitas. Hasil uji t menunjukkan bahwa multinasionalitas (p = 0,9923), profitabilitas (p = 0,8023), dan leverage (p = 0,1606) tidak berpengaruh signifikan terhadap transfer pricing. Secara simultan, ketiga variabel juga tidak berpengaruh signifikan (p = 0,5724). Nilai Adjusted R-squared sebesar -0,0423 mengindikasikan bahwa kemampuan model dalam menjelaskan variasi transfer pricing sangat rendah. Temuan ini mengimplikasikan bahwa dalam konteks sektor manufaktur otomotif selama periode penelitian, faktor internal bukanlah penentu utama kebijakan transfer pricing. Faktor eksternal atau institusional kemungkinan lebih dominan dan perlu dikaji lebih lanjut.
Pengaruh Motivasi Pengetahuan Perpajakan dan Motivasi Karir terhadap Minat Mahasiswa Mengikuti Pelatihan Brevet Pajak Pratama, Riyan Yoga; Trisnaningsih, Sri
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8666

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Motivasi Pengetahuan Perpajakan dan Motivasi Karir terhadap Minat Mahasiswa Akuntansi dalam Mengikuti Pelatihan Brevet Pajak. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner terhadap 88 mahasiswa akuntansi. Data dianalisis menggunakan regresi linear berganda serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa Motivasi Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap minat mahasiswa mengikuti pelatihan brevet pajak dengan nilai signifikansi 0,000 (p < 0,05). Sementara itu, Motivasi Karir tidak berpengaruh signifikan dengan nilai signifikansi 0,597 (p > 0,05). Secara simultan, kedua variabel berpengaruh signifikan terhadap minat mahasiswa, ditunjukkan dengan nilai R Square sebesar 0,727 dan signifikansi uji F sebesar 0,000. Kesimpulan dari penelitian ini adalah bahwa minat mahasiswa untuk mengikuti pelatihan brevet pajak lebih dipengaruhi oleh keinginan memahami materi perpajakan dibandingkan dorongan karir. Oleh karena itu, institusi pendidikan disarankan untuk memperkuat motivasi kognitif mahasiswa melalui pelatihan dan edukasi perpajakan secara intensif.
Analisis Pengaruh Financial Self Efficacy dan Financial Technology Terhadap Inklusi Keuangan Anggraini, April Dwi; Trisnaningsih, Sri
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7610

Abstract

This study aims to analyze the extent to which students' financial self-efficacy and utilization of digital financial technology impact their participation in formal financial services (financial inclusion). This study was conducted on students majoring in accounting at the National Development University “Veteran” of East Java, against the background of the urgency of increasing students' access to financial services in the digital age. The method used is a quantitative approach, by distributing questionnaires to 84 randomly selected students. The data was then processed using the Partial Least Square (PLS) technique with the help of SmartPLS 4.0 software. The research findings reveal that both students' confidence in managing finances and the use of financial technology such as e-wallets and digital banking applications, significantly increase students' chances of participating in formal financial services. In conclusion, the higher the confidence of students in financial matters and the more intensely they utilize financial technology, the greater their level of financial inclusion. This study provides crucial insights into how these two factors can encourage students' participation in the formal financial system.
Pengaruh Fintech Dan Self Control Terhadap Pengelolaan Keuangan Dimoderasi Literasi Keuangan Mayasari, Eka; Trisnaningsih, Sri; Priono, Hero
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 9 No 2 (2025): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v9i2.31719

Abstract

This study aims to analyze the influence of fintech and self-control on financial management among MSMEs in West Surabaya, as well as to examine the moderating role of financial literacy in this relationship. With the rapid development of fintech, many MSME actors are utilizing fintech to optimize their financial management. However, the effectiveness of fintech usage is influenced by the level of financial literacy among MSME actors. This research employs a quantitative approach with purposive sampling technique. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method via the SmartPLS 4 application. The results of the study show that both fintech and self-control have a positive and significant impact on financial management. Financial literacy was found to significantly moderate the relationship between fintech and financial management, but it does not moderate the relationship between self-control and financial management. This study contributes to the development of MSME financial management strategies in the digital era and provides important insights into the importance of financial literacy in optimizing the use of fintech
Pengaruh Financial Distress, Umur Perusahaan, dan Konservatisme Akuntansi Terhadap Tax Avoidance Idkhiyah, Nurul; Trisnaningsih, Sri; Widodo, Condro
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7639

Abstract

Tax avoidance has become a critical issue in the taxation system, as it can reduce the government’s potential tax revenue. Companies often exploit weaknesses or loopholes in tax regulations as a strategy to minimize their tax expense. The purpose of this study is to assess and investigate the effect of financial distress, firm age, and accounting conservatism on tax avoidance. The study focuses on a population of property and real estate businesses listed on the Indonesia Stock Exchange between 2019 and 2023. This study employed a quantitative approach, including multiple linear regression analysis. The sample was drawn using a purposive sampling strategy, resulted in 13 firms and 65 observational data points. The results of the t-test (partial test) indicate that the financial distress variable has a significance value of 0,007 < 0,05 implying that financial distress has a significant effect on tax avoidance. The firm age variable show a significance value of 0,000 < 0,05, indicating that firm age also significantly affects tax avoidance. Meanwhile, the accounting conservatism variable yields a significance value of 0,182 > 0,05, suggesting that accounting conservatism has no significant effect on tax avoidance. Furthermore, the results of the F-test (simultaneous test) show a significance value of 0,000 < 0,05, indicating that financial distress, firm age, and accounting conservatism have a significant effect on tax avoidance. The findings of this study contribute theoretically by expanding the existing literature on tax avoidance determinants and offer practical implications that can support policymakers in evaluating and refining tax regulations.
Co-Authors Agusta, Tony Amalia Ramadhani, Mesra Amelia, Risca Della Anggiria, Kristanti Srika Anggraini, April Dwi Anthony, Debora Rachelina Putri Aprilisanda, Invony Dwi Ardilla, Alfin Arini, Wirna Sofi Atanti, Della Azahra, Jasmine Afianda Barreto, Angelica Lena Graça Budiarti, Rindu Reza Condro Widodo, S.E., M.S.A dan Deddy Dwi Haryadi Dian Puspitasari Donito, Vanne Failasuf Herman Hendra Ferdiyanto, Jaya Fitri Damayanti Hadi Prayitno, Hadi Hanni Fadhillah Hero Priono, Hero Hidayat, Rovino Achmad Hidayatulloh, Ilham Rachmat Idkhiyah, Nurul Jauharul Makhnun, Intan Mayasari, Eka Miftahul Jannah Mita, Vina Yulia Murdoko, Berta Dwi Mustofa, Alifiah Wulansari Ningrum, Lutfi Silfia Permata, Rika Wahyu Pertiwi Ananda Putri, Devi Pitaloka, Raci Pratama, Riyan Yoga Priskanodi, Jionike Putra, Klanisto Raka Ramadhani Putri, Habsiah Ramadhani, Rafli Rohmah, Mufidatur Sakti, Mardha Oetasila Septa Dinda Alfia, Famia Sulaiman, Nur Islamiati Syafhira, Reza Taufiqurrahman, Dimas Vicky Vendy Wardani, Sabrina Kusuma Wari, Mega Ardianis Widya Wulansari Mustofa, Alifiah