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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura AKRUAL: Jurnal Akuntansi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Akuntansi Iqtishoduna: Jurnal Ekonomi Islam AKURASI: Jurnal Riset Akuntansi dan Keuangan Journal of Economics and Business Aseanomics Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Devotion: Journal of Research and Community Service Perspektif Akuntansi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan PROGRESIF Media Riset Akuntansi Auditing & Informasi Journal of Accounting, Management and Economics Research Journal of Artificial Intelligence and Digital Business Research of Accounting and Governance Research of Economics and Business Jurnal Akuntansi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Research of Islamic Economics (RIE) Akurasi
Uun Sunarsih
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Apakah Corporate Governance dapat mengurangi Praktik Manajemen Laba? Sunarsih, Uun; Hilwani, Aisyah
Perspektif Akuntansi Vol 7 No 2 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i2.p122-140

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance, leverage dan pertumbuhan penjualan terhadap manajemen laba. Penelitian ini termasuk jenis explanatory research dengan metode yang digunakan adalah pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sector industry barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Teknik pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 23 perusahaan sehingga total observasi dalam penelitian ini sebanyak 92 observasi. Data yang digunakan dalam penelitian adalah data sekunder yang diperoleh melalui www.idx.co.id. Pengujian dalam penelitian ini menggunakan Eviews versi 12. Hasil penelitian membuktikan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba. Hal ini dimungkinkan dewan komisaris independen belum menjalankan perannya secara maksimal. Kepemilikan manajerial tidak berpengaruh terhadap manajemen laba karena kepemilikan manajerial masih sedikit sehingga belum dapat menyatukan kepentingan antar manajer dan pemegang saham. Leverage tidak berpengaruh terhadap manajemen laba. Hal ini karena adanya pengawasan dari pihak kreditor. Pertumbuhan penjualan berpengaruh terhadap manajemen laba karena semakin tinggi pertumbuhan penjualan maka perusahaan akan cenderung melakukan tindakan manajemen laba.
Pandangan Kenaikan Tarif PPN 12% dengan Menggunakan Sistem Coretax: Implikasi pada UMKM di Indonesia Anselmus Rufus Kodu; Heri Heri; Roberto Josua F. Hasibuan; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25473

Abstract

Tax is one of the primary sources of government revenue worldwide and is a mandatory contribution to the state without any direct benefit. Among Indonesia's various types of taxes, Value Added Tax (VAT) is one of them. VAT is closely related to taxpayers established as taxable businesses, where VAT is levied on the purchase/sale transactions conducted by individual and corporate taxpayers. On January 1, 2025, the government will increase the VAT rate from 11% to 12%, although this regulation has been met with opposition from various parties. This article discusses the perspectives on the 12% VAT increase using the coretax system. This research employs a qualitative approach through a literature review, involving a review of books, journals, articles, and law-based information related to the research object. The results show that the increase in the VAT rate to 12% has both positive and negative impacts. The positive impact is that it will increase government revenue to be redistributed to the community. Meanwhile, the negative impacts include increased prices of goods/services, rising inflation, and decreased purchasing power of the people.
Pajak Kendaraan Listrik dan Infrastuktur: Insentif atau Hambatan bagi Pertumbuhan Industri Kendaraan Ramah Lingkungan? Timothy Tanujaya; Dika Fuji Okta; Edy Sarwono; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25474

Abstract

This article examines how tax laws related to electric vehicles (EVs) and infrastructure can encourage or hinder the expansion of the green car sector. Favorable tax policies, such as tax exemptions and subsidies, have been shown to significantly increase EV adoption in a number of countries, including China, Indonesia, the United States, and Norway. Norway is one of the countries with the highest EV penetration rates in the world, which has effectively promoted EV adoption through generous tax incentives. On the other hand, EV market expansion is hampered in developing countries such as Indonesia by inconsistent policies and inadequate infrastructure. The results suggest that effective tax laws and infrastructure support can promote EV adoption and help nXCachieve international emission reduction goals. The study’s recommendations include establishing emission-based tax laws, funding charging stations, and maintaining consistent policies over the long term to facilitate the shift to greener modes of transportation.
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Sunarsih, Uun; Nurdiana, Lila
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
Enhancing Organizational Performance Through Ethical Leadership and the Implementation of GCG Suryadi, Arief; Rahmat, Nur; Purbojati, Nurrakhman; Mais, Rimi Gusliana; Sunarsih, Uun
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.394

Abstract

This study aims to analyze the effect of ethical leadership and implementation of good corporate governance (GCG) on improving the performance of State-Owned Enterprises (BUMN) from a financial and non-financial perspective, with a case study at PT Adhi Karya (Persero) Tbk. This study uses primary data through questionnaires distributed to company employees, with data processing using the SPSS statistical method. The results of the study indicate that ethical leadership does not have a significant effect on BUMN performance, while GCG implementation has a positive and significant effect on that performance. These findings highlight that the application of the principles of transparency, accountability, and sustainability in corporate governance plays a key role in improving operational efficiency and achieving the company's strategic goals. The managerial implications of this study include the need to strengthen GCG implementation at all levels of the organization to improve company performance. Managers must ensure that GCG policies and practices are implemented consistently and properly supervised to minimize risk and increase investor confidence. In addition, although ethical leadership does not show a direct effect, companies still need to promote ethical behavior to create a positive organizational culture that supports long-term business sustainability
Peran dan Pengaruh Asuransi Syariah terhadap Kesejahteraan Masyarakat Azhar; Aninda Eka Putri; David Sri Kuncoro; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25226

Abstract

Abstrak Asuransi syariah merupakan salah satu instrumen keuangan yang didasarkan pada prinsip-prinsip syariah, seperti keadilan, solidaritas, dan berbagi risiko, yang bertujuan untuk meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisis peran dan pengaruh asuransi syariah terhadap kesejahteraan masyarakat berdasarkan tinjauan literatur dari berbagai jurnal. Kajian ini menemukan bahwa asuransi syariah memiliki kontribusi signifikan dalam memberikan perlindungan finansial, mengurangi ketimpangan sosial, meningkatkan akses terhadap layanan kesehatan, serta memberdayakan ekonomi masyarakat, terutama kelompok rentan. Prinsip solidaritas sosial yang menjadi dasar asuransi syariah juga berperan dalam memperkuat hubungan antar anggota komunitas, menciptakan rasa kebersamaan, dan meningkatkan kualitas hidup masyarakat. Namun demikian, tantangan seperti rendahnya literasi keuangan syariah dan keterbatasan pemahaman masyarakat menjadi kendala utama dalam pengembangan asuransi syariah. Oleh karena itu, diperlukan upaya peningkatan edukasi, inovasi produk, dan strategi yang lebih inklusif agar manfaat asuransi syariah dapat dirasakan oleh semua lapisan masyarakat. Temuan ini diharapkan dapat memberikan wawasan bagi pengambil kebijakan dan pemangku kepentingan dalam mengoptimalkan peran asuransi syariah sebagai bagian dari sistem perlindungan sosial yang berkelanjutan. Kata kunci: Asuransi syariah, kesejahteraan masyarakat, perlindungan finansial, solidaritas sosial, literasi keuangan Abstract Islamic insurance, or takaful, is a financial instrument based on sharia principles such as justice, solidarity, and risk-sharing, aimed at improving societal welfare. This study seeks to analyze the role and impact of Islamic insurance on community welfare through a literature review of various journals. The findings reveal that Islamic insurance significantly contributes to providing financial protection, reducing social inequality, enhancing access to healthcare, and empowering community economies, particularly for vulnerable groups. The social solidarity principle underlying Islamic insurance also strengthens relationships among community members, fosters a sense of togetherness, and improves overall quality of life. However, challenges such as low Islamic financial literacy and limited public understanding pose significant barriers to the development of Islamic insurance. Therefore, efforts to enhance education, product innovation, and more inclusive strategies are essential to ensure the benefits of Islamic insurance are accessible to all societal levels. These findings are expected to provide insights for policymakers and stakeholders in optimizing the role of Islamic insurance as part of a sustainable social protection system. Keywords: Islamic insurance, community welfare, financial protection, social solidarity, financial literacy
The Influence of E-Samsat Implementation, Taxpayer Awareness, and Income Levels on Compliance with Motor Vehicle Tax Payments Suryadi, Arief; Rahmat, Nur; PurboJati, Nurrakhman; Sunarsih, Uun; Mais, Rimi Gusliana
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.203

Abstract

This study uses quantitative methods to investigate the effects of the implementation of the e-samsat system, tax awareness, and income rates on compliance with motor vehicle tax payments. Data yang digunakan adalah data utama by distributing the questionnaire to taxpayers registered in the eastern Jakarta territory and sampling techniques using pursposive samplings and obtained 50 respondents. Pre-conditional analysis tests using validity tests, reliability tests, normality tests, multicolinearity trials, heterocadastisity tests dengan menggunakan spss 25, kemudian melakukan analisis regresi linier dan tes parsial (uji t). Hasil penelitian menunjukkan bahwa penerapan e-samsat tidak mempengaruhi kepatuhan terhadap pembayaran pajak karena masih ada beberapa who have not accepted socialization against e-Samsat. The variable of tax awareness has an influence on compliance with tax payments because with consciousness then the taxpayer is involved in supporting the development process, and the variable rate of income has no influence over the compliance of tax payment.
PENENTUAN MINAT MASYARAKAT TERHADAP KPR BANK SYARIAH Okta, Agatha Danar Kristia; Adji, Agung Wastu; Sunarsih, Uun
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i2.11892

Abstract

Penelitian ini bertujuan untuk menganalisis minat masyarakat terhadap Kredit Pemilikan Rumah (KPR) yang ditawarkan oleh Bank Syariah. Dalam konteks perkembangan ekonomi di Indonesia, baik secara konvensional maupun syariah, KPR Syariah semakin diminati oleh masyarakat, terutama di kalangan umat Islam yang mengedepankan prinsip-prinsip syariah dalam transaksi keuangan. Metode penelitian yang digunakan adalah wawancara dengan pendekatan kualitatif deskriptif, di mana penulis menyebarkan kuisioner untuk mengidentifikasi alasan masyarakat memilih KPR Syariah dibandingkan KPR Konvensional. Hasil penelitian menunjukkan bahwa keyakinan terhadap syariat Islam, transparansi biaya, dan kemudahan proses menjadi faktor utama yang mendorong masyarakat untuk memilih KPR Syariah. Selain itu, perbedaan mendasar antara KPR Syariah dan KPR Konvensional, seperti tidak adanya riba dan sistem bagi hasil, juga menjadi pertimbangan penting. Penelitian ini diharapkan dapat memberikan wawasan bagi pengembang dan lembaga keuangan dalam meningkatkan layanan KPR Syariah serta memperluas akses masyarakat terhadap pembiayaan perumahan yang sesuai dengan prinsip syariah.
Presepsi Zakat Penghasilan Bagi Pekerja Muslim Kirioma, Rosalinda; Rozan Alkhoiri; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25237

Abstract

Penelitian ini bertujuan untuk menganalisa persepsi pekerja muslim terhadap zakat penghasilan sebagai salah satu kewajiban agama dan sekaligus instrumen distribusi ekonomi. Penelitian dilakukan dengan pendekatan deskripstif untuk mengidentifikasi faktor -faktor yang mempengaruhi kesadaran dan pemahaman pekerja terhadap kewajiban zakat penghasilan. Data diperoleh melalui survey terhadap sejumlah responden yang bekerja di berbagai sektor.
ANALISIS PENERAPAN PSAK 112 PADA NAZHIR WAKAF DOMPET DHUAFA JAKARTA Hasan; Fajriati, Feti; Sunarsih, Uun
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i2.11905

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi wakaf pada Kantor Nazhir Wakaf Dompet Dhuafa Jakarta. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriftif. Sumber data yang digunakan pada penelitian ini adalah sumber data sekunder. Data sekunder diperoleh dengan melihat pelaporan keuangan objek penelitian serta dokumen lain yang berkaitan dengan penelitian. Teknik analisis data yang digunakan pada penelitian ini adalah dengan metode studi kasus, dengan empat langkah dalam menganalisis fenomena, yaitu investarisasi data, kategorisasi data, penafsiran data, dan menarik kesimpulan. Hasil penelitian ini adalah Nazhir Wakaf Dompet Dhuafa secara keseluruhan sudah menerapkan PSAK 112. Penyajian laporan keuangan sudah mencakup seluruh laporan yang disyaratkan dalam PSAK 112. Bahkan laporan keuangan yang disajikan sudah di audit oleh Kantor Akuntan Publik berpengalaman (audited).
Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu Azhar Dahlifah Dahlifah Dahlifah, Dahlifah David Sri Kuncoro Dede Firmansyah Deni Sulistyo Dika Fuji Okta Edy Sarwono Erita Oktasari Erna Lovita Fajriati, Feti Fanani, Muhammad Iqbal Ferdiansyah, Ferdiyansyah Ferdiyansyah Ferdiansyah Fitriani, Lusiana Gatot Prabantoro Haerani, Nurah Hamidullah, Rizky Eka Hasan Hasan Hasan Hendryadi Hendryadi Heri Heri Hilwani, Aisyah Hotmavica Natalia Iswandi Jihan Alfadila Kartika Oktaviani Kirioma, Rosalinda Kuncoro, David Sri Laksono Trisnantoro Lies Zulfiati Mansyur, Muhamad Ondoh Maya Mustika Meitry Nurachma Wijayantie Moh. Arief Budiman Mustika, Maya N. Nurhikmah Nasution, Nursanita Natalia, Hotmavica Nugroho, Danang Widhi Nurdiana, Lila Nursanita Nursanita Okta, Agatha Danar Kristia Oktavia, Ade Refany Pradilla, Sabhita Aufa Pranggoro, Kukuh Preztika Ayu Ardheta Puput Handayani Puput Handayani, Puput Purbojati, Nurrakhman Rahmat, Nur Rimi Gusliana Mais Rina Marlina Ririn Widyastuti Wulaningsih Rizky Eka Hamidullah Roberto Josua F. Hasibuan Rozan Alkhoiri Saritah, Siti Siti Aisah Rahmah Wati Stalia, Sela Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Umaaya, Zainal Wastuaji, Agung