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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 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 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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Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor? Faradiba Alivia Rahma; Muhammad Harris Maulana; Matheus Fanu Ahoinai; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p05

Abstract

The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes. Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.
Portrait of the polemic of Fraud In Conventional and Sharia Insurance Company Deranika Ratna Kristiana; Atika Jauharia Hatta
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p16

Abstract

This study examines the effect of fraud on insurance companies, both conventional and sharia insurance, from 2017 to 2021. This study aims to describe the existence of fraud committed through systems or humans, whether intentional or unintentional, even in Conventional and Sharia Insurance companies. The independent variables used are financial stability, financial targets, manager supervision ineffectiveness, auditor turnover, board turnover, and dualism positions. The insurance companies sampled in this study are listed on the Indonesia Stock Exchange and meet the criteria in this study. This study shows that financial stability affects fraud detection in financial statements. External pressure affects fraud detection, while the external pressure variable, ineffective supervision, auditor replacement, director change, and dualism position do not affect detecting fraudulent financial statements. Keywords: Fraud; Financial Stability; External Pressure; Ineffective Supervision; Change Of Auditor; Change Of Directors; Dualism Position.
Studi Faktor Psikologi Sosial dan Eksternal dalam Memengaruhi Kepatuhan Wajib Pajak Sayyidah Nurul Kusuma Dewi; Matheas Prihargo Wahyandono; Valeria Flora Seran; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p01

Abstract

Tax compliance plays a very important role in increasing state tax revenues. This study aims to determine the effect of national pride, trust in authority, and the Automatic Exchange of Information (AEoI) system on tax compliance. The study also raises one social psychological factor, namely patriotism as a moderating variable that strengthens the relationship between national pride and tax compliance. The research uses a survey method and the sample is taxpayers who have NPWP. The results of the study indicate that there is an influence of national pride and the AEOI system on taxpayer compliance. There is no significant effect of the variable trust in authority on taxpayer compliance. The moderating variable in the form of patriotism cannot strengthen the influence of national pride on taxpayer compliance. The study concludes that the taxpayers of this study have a high spirit of nationalism and knowledge of the AEOI system, but trust in the authorities is still low. Keywords: Tax Compliance; Nationalis Pride; Trust; AEoI System; Patriotism.
Direksi Asing, Ukuran Perusahaan dan Penghindaran Pajak dengan Direktur Wanita Sebagai Variabel Pemoderasi Nyimas Belinda Thania Setiadi; Desti Sri Widaningsih; Winda Erlita; Atika Jauharia Hatta Hambali
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p01

Abstract

Tax avoidance will result in reduced state revenues which can hinder national development. This study aims to determine the effect of foreign directors and company size on tax avoidance with female directors as a moderating variable. The nature of women who prefer to avoid risks and comply with regulations can influence decision making related to company policies. The research sample was obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 - 2019 totaling 172 companies. The sampling technique was carried out by purposive sampling. By using panel data regression and moderated regression analysis, the result is that foreign directors have a negative effect on tax evasion, while firm size has a positive effect on tax evasion. In addition, female directors are not proven to be able to strengthen the influence of foreign directors and weaken the effect of company size on tax evasion. Thus, the number of female directors does not influence the decision to avoid tax. Keywords: Foreign Directors; Firm Size; Female Directors; Tax Avoidance
Accounting, Design, and Website Training for Banyu Biru Hand Fan Craft Hand Fan Atika Jauharia Hatta; Tri Ciptaningsih; Aruman; Theresia Trisanti; Julianto Agung Saputro; Arif Budiarto
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 12 No. 1 (2024): (Januari, 2024) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sai
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v12i1.3172

Abstract

Abstract.  A series of training and mentoring were carried out in community partnership program to improve the ability of the Kipas Banyu Biru Craft SMEs to manage their business. So far, the Kipas Banyu Biru Craft has not kept a record of its financial transactions, so it is difficult to know how much profit is actually earned from this business. In addition, other problems faced by Kipas Banyu Biru Craft are the design of the fan motif which is still simple, as well as marketing that is still traditional and does not use information technology. To overcome this problem, several activities have been carried out. There are providing training and assistance in accounting bookkeeping either manually or using a computer, training and assistance in developing more fan motif designs, and training and assisting internet websites for marketing. The results show that partners are now skilled in bookkeeping and making fan motif designs, and are skilled at using internet websites for marketing their products.
DEVELOPMENT OF SIBHOTIK MOTIF DESIGNS, ACCOUNTING BOOKKEEPING AND DIGITAL MARKETING IN SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Indraswono, Cahyo; Kurniawati, Anggreni Dian
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.6995

Abstract

The aim of this community service is to improve the capabilities of the Wijayakusuma batik group SMEs in developing shibotik motif designs, accounting bookkeeping for recording transactions, and digital marketing using internet websites. This SME is in Ngandong village, Gantiwarno subdistrict, Klaten, chaired by Ms. Wijayanti. This group has several priority problems that must be resolved, including: fabric motif designs that are still monotonous and less attractive, bookkeeping that does not exist or financial records are still very simple, and marketing that is still traditional, namely only by word of mouth. The solution then provided by the community service to overcome this problem was to provide batik design training on shibori which is known as Shibotik, simple accounting bookkeeping training for SMEs either manually or simply computerized, as well as internet website development and training for marketing. The method approach applied is participatory training and supervision, partners will always be involved in every activity process. The output that has been achieved in this service is batik motifs applied to shibori, a simple accounting system for SMEs, and an internet website for marketing. With this training, partners are expected to have good skills and abilities in financial management, production and marketing.
KEPUTUSAN PENGGUNAAN E-WALLET SEBAGAI ALAT TRANSAKSI DIGITAL: SEBUAH KAJIAN LITERATUR 2012-2023 Banutama, Berty; Hatta, Atika Jauharia; Biyanto, Frasto; Kristiana, Deranika Ratna
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7025

Abstract

The use of e-wallets as a digital transaction tool has become a rapidly growing phenomenon in recent years. E-wallets offer various conveniences and benefits that encourage widespread adoption among consumers. This literature study aims to identify and analyze the factors that influence the decision to use e-wallets as a digital transaction tool. The research method used in this literature study is based on a review of 30 previous research articles, published in the period 2012-2023. The articles reviewed include publications from within and outside the country, with domestic articles indexed by Sinta and international articles indexed by Scopus. From this literature study, it was concluded that the main factors that influence the decision to use e-wallets as a digital transaction tool are ease of use, usefulness, security, social influence, performance expectancy, facilitating conditions, habits, hedonic motivations, effort expectancy, financial literacy, promotion, risk, price value, and trust. Meanwhile, the theories most widely used to explain this phenomenon are TAM and UTAUT. Implication of this research is providing insight for researcher to make it easier to find research gaps that have not been explored much in this field.
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.
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Arif Budiarto Aruman 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 Julianto Agung Saputro Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Nurofik Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramudya, Wisnu Haryo Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Valeria Flora Seran Winda Erlita Wisnu Pajogo Algifari