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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Akuntansi
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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Analyzing Factors Influencing the Success of Currency Redenomination in Indonesia: A Literature Review Pramytha, Intan Anindya; Rafifah, Ula Restu; Hatta, Atika Jauharia; Santos, Alfredo Dos; Biyanto, Frasto
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1381

Abstract

This study aims to analyze the factors that affect the success of currency redenomination, focusing on the Indonesian context. The method used was a literature study in which 30 articles related to redenomination were reviewed to understand this topic comprehensively. The study results showed that factors such as inflation rate, risk of redenomination, public understanding, currency changes, and psychographic aspects significantly affected the success of redenomination. The contribution of this research lies in providing an in-depth analysis of the implementation of redenomination in Indonesia and policy recommendations that can aid in successful implementation, as well as providing a broader perspective on the practice of redenomination in various economic contexts.
Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Pramudya, Wisnu Haryo; Saputro, Julianto Agung; Hatta, Atika Jauharia
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR INDUSTRI: SUDUT PANDANG TEORI STAKEHOLDER Athallah Yuniharto, Juan Daffa; Utami, Rizki Hanifah; Fayliencent, Ignatz Novrian; Hatta, Atika Jauharia
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16491

Abstract

The purpose of this study was to examine the effect of profitability, company size, and independent commissioners on carbon emission disclosure in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used the proportion of independent commissioners as a proxy for good corporate governance (GCG), total assets as company size, and return on assets as a measure of company profitability. The sampling method was carried out using purposive sampling and 30 companies were obtained from 2018 to 2021, and obtained 104 observations. Using panel data regression analysis, the results show that profitability has a positive influence on carbon emissions disclosure, but not company size and good corporate governance. The results indicated that companies with high profitability tend to have sufficient funding to cover the costs incurred when reporting carbon emissions, so they tend to report more carbon emissions than companies that have low profitability. The results shown support evidence for Stakeholder theory.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UKM BATIK DI KLATEN: SEBUAH STUDI KASUS Hatta, Atika Jauharia; Muadzi, Galuh Rama; Indraswono, Cahyo; Marwanta, Y. Yohakim
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18385

Abstract

This study aims to analyze the condition of the inventory accounting system, making design and implement the Batik Tulis Kunayah accounting information system in Klaten Regency. The subjects of this research were the SME Batik Tulis Kunayah actors in Klaten Regency, with the research procedures used being observation, interviews, documentation and training. This study used data presentation methods, development models, and drawing conclusions for the data analysis techniques. The results of the study in the form of designing an inventory accounting information system will then be implemented by SME Batik Tulis Kunayah in its business as an effort to apply the digital marketing concept. The implementation of an inventory accounting information system in Batik Tulis Kunayah SME has enormous potential to increase efficiency, data accuracy and the quality of decision making. implementation of an inventory accounting information system for UKM Batik Tulis Kunayah have enormous potential to improve efficiency, data accuracy and the quality of decision making. By this information, various benefits such as process automation, error reduction, increased productivity, and data acquisition can be achieved regularly.
MODEL OF INFORMATION SYSTEM OPERATION BASED ON TECHNOLOGY ACCEPTANCE MODEL FOR MICRO FINANCIAL INSTITUTIONS Jauharia Hatta, Atika
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.52

Abstract

Credit union (CU) is an important financial institution for poor society and micro industriesin supporting the fact in which in credit unions, client doesn't require complicated clauseslike other micro finance companies. Yet, traditional ways in accounting system make limitationfor this institution efficient and effective in their operation. By applying an informationsystem, they can increase performance through repairing in planning and managing businessand easier in transaction activity. Thus, it will reduce operation costs. The main objective ofthe research is to develop an electronic transaction system (ETS) for credit unions (CUs) byidentifying determinants that are considered by managers and employees of credit unions inadopting the system. To investigate the determinants for adopting information system, theresearch uses Technology Acceptance Model (TAM) modified by other models such as TRA,TPB and DOI. Using Structural Equation, the result shows supporting evidence for TAM thatperceived ease of use and perceived usefulness are important determinants for adopting informationsystems.
THE COMPANY FUNDAMENTAL FACTORS AND SYSTEMATIC RISK IN INCREASING STOCK PRICE Jauharia Hatta, Atika; Sugeng Dwiyanto, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.78

Abstract

Some factors in increasing stock price can be interesting when they are scrutinized. Whataffects the stock price so far has been the pursuit of any business recently. The research isaimed at identifying the effect of company fundamental factors (Earning per Share, PriceEarning Ratio, Debt to Equity Ratio, Current Ratio, Net Profit Margin, Dividend Payout Ratio,Return on Asset) to stock price and the extent of Beta (?) effect as measurement of systematicrisk in explaining the variance of prices in Indonesian Stock Exchange. Using regressionanalysis and McKinnon, White, and Davidson test (MWD test), the result found that thefunctional relational model is linier-log. According to the result of estimation to stock prices,it is discovered that EPS, PER, and HSM variables have positive and significant effects tostock prices, while DER and NPM variables have negative and significant effects. EPS is thedominant variable with strong relation to stock prices.
The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction Hatta Hambali, Atika Jauharia
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2233

Abstract

This study aims to test the successful use of e-filing information systems in tax return reporting, which is more widely used by taxpayers during the COVID 19 pandemic to report tax return than before. Data were obtained by a survey using a questionnaire with taxpayers as respondents. The purposive sampling method was used to collect data, with the final results of 93 respondents. The partial least square results for data processing reflect that service quality and collaboration quality are determinants of e-filing user satisfaction, while user intentions only influenced by collaboration quality. Overall, this study can support the model that the success rate of e-filing is determined by user intentions and user satisfaction, which is shown by the net benefits generated from using e-filing systems. This study suggests that the Di-rectorate General of Taxation needs to increase user satisfaction and user intention mainly through collaborative quality.
Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy Naitili, Selviana Lelan; Hatta Hambali, Atika Jauharia; Nurofik, Nurofik
Journal of Economics, Business, and Accountancy Ventura Vol. 24 No. 3 (2021): December 2021 - March 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i3.2902

Abstract

The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance. This study also assesses the moderating influence of tax literacy on the relationship between tax incentives and taxpayer compliance. Using a sample of 108 MSME actors registered in the Yogyakarta Special Region of Cooperatives and MSMEs, the results indicate that tax incentives during the COVID-19 pandemic positively affect MSME taxpayer compliance. Meanwhile, tax literacy as a moderating variable weakens the impact of using tax incentives during the COVID-19 pandemic on MSME taxpayer compliance. The lack of tax literacy of MSME actors has resulted in the use of tax incentives being not optimal, so the government must increase the socialization of tax regulations to the public, especially among MSME actors.
Adaptation of Business Actors to New Policy Transformations Deranika Ratna Kristiana; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p10

Abstract

This study examines the adaptation of Micro, Small, and Medium Enterprises (MSMEs) to the new policy transformation in Indonesia's taxation system. With significant contributions to Gross Domestic Product (GDP) and employment, MSMEs are the core of the national economy, but they face challenges in terms of tax compliance. Through a quantitative approach and descriptive and explanatory methods, this study analyzes the effect of new policies, the quality of the DJP Online system, tax officer responses, and tax socialization on MSME tax compliance. Data were taken from 66 business actors in the Special Region of Yogyakarta and Central Java. The results of the study indicate that the quality of the DJP Online system and tax socialization significantly affect MSME tax compliance. In contrast, new policies and responses from tax officers do not show a significant impact. These findings reflect the need for more effective socialization and better system quality to improve tax compliance among MSMEs. This study is expected to provide useful recommendations for the government in formulating adaptive, inclusive, and future-oriented policy strategies for improving tax compliance in the digital era.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU PENGGUNAAN SISTEM PEMBAYARAN DIGITAL: SEBUAH STUDI LITERATUR Hatta, Atika Jauharia; Rahmawati, Nadia Fordia
AKUNTANSI DEWANTARA Vol 9 No 2 (2025): Vol 9 No 2 (2025): AKUNTANSI DEWANTARA VOL. 9 NO 2 OKTOBER 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i2.18096

Abstract

The use of information technology (IT) has become essential in modern society, facilitating digital transactions and promoting a cashless society that offers efficiency and convenience for users. Analyze the factors influencing customer intention and behavior toward digital payments..This study reviews 33 previous studies on factors affecting customer intention and behavior toward digital payments, and summarizing the results. The reviewed articles include publications from both within and outside Indonesia. Domestic articles indexed in Sinta and international articles indexed in Scopus and/or Google Scholar were selected. The analysis shows that performance expectancy, effort expectancy, social influence, facilitating conditions, perceived ease of use and perceived usefulness, are the main factors influencing the intention and behavior toward digital payment systems. These findings provide crucial insights for developing strategies to enhance digital payment adoption, including improving infrastructure, educating the public, and developing products that meet user expectation. Adding complexity to previous research by enriching the theoretical understanding of the factors that can influence consumer intentions and behaviors in using digital payment.
Co-Authors Algifari Algifari Andria Indah Maharani Anggreni Dian Kurniawati Arif Budiarto Aruman Athallah Yuniharto, Juan Daffa Bambang Sugeng Dwiyanto Banutama, Berty Bhakti Nur Istiqomah Algifari Bianka Andriyani, Bianka BIYANTO, FRASTO Cahyo Indraswono, Cahyo Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Fayliencent, Ignatz Novrian Frasto Biyanto Ika Setya Reynata Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muadzi, Galuh Rama Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Naitili, Selviana Lelan Nurofik Nurofik Nurofik Nurofik, Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Rahmawati, Nadia Fordia Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Utami, Rizki Hanifah Valeria Flora Seran Winda Erlita Wisnu Haryo Pramudya Wisnu Pajogo Algifari