Article Per Year (5 Year)
p-Index From 2021 - 2026
4.679
P-Index
This Author published in this journals
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 Syntax Literate: Jurnal Ilmiah Indonesia 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 juremi: jurnal riset ekonomi 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 Jurnal Manajemen Dan Akuntansi Medan 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of Manufacturing Companies) Nugroho, Danang Widhi; Sunarsih, Uun; Zulfiati, Lies
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 4: October - Desember 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i4.23960

Abstract

This research delves into the multifaceted relationships between Transfer Pricing, Leverage, Profitability, Profit Management, and Tax Avoidance, with the moderating influence of Institutional Ownership in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The study employs a descriptive research design with a quantitative approach, utilizing a multiple linear regression-based method through EViews. The research population comprises manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2021. The purposive sampling method was employed, resulting in a sample of 81 manufacturing companies, totaling 162 observations. Secondary data were collected from the official IDX website www.idx.co.id and www.yahoofinance.com. The findings indicate that Transfer Pricing and Leverage exhibit a significant positive influence on Tax Avoidance in manufacturing companies, while Profitability demonstrates a significant negative effect on Tax Avoidance. Conversely, Profit Management does not exhibit a significant impact on Tax Avoidance. Moreover, Institutional Ownership is identified as a moderator, strengthening the influence of Transfer Pricing and Leverage on Tax Avoidance. However, Institutional Ownership does not reinforce the influence of Profitability and Profit Management on Tax Avoidance. This research contributes valuable insights for policymakers, tax authorities, and corporate practitioners, highlighting the nuanced dynamics of Transfer Pricing, Leverage, Profitability, and Profit Management in shaping tax avoidance strategies, particularly in the context of manufacturing companies in Indonesia.
Determinants of The Islamic Social Reporting Disclosure Sunarsih, Uun; Ferdiansyah, Ferdiyansyah
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 9 No. 1 (2017)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v9i1.3771

Abstract

The issue of corporate responsibility was a warm up for discussion. This study aimed to analyze the influence of company issuing sukuk, size, and profitability on the disclosure of Islamic Social Reporting. This study uses secondary data obtained through the site www.bapepam.go.id and www.idx.co.id by using purposive sampling. The results showed that only size that affect the disclosure of ISR, so the larger the total assets of the greater disclosure of Islamic Social Reporting. Sukuk issuance has no effect because the ownership structure of companies in Asia, including Indonesia tends to family ownership concentration. Profitability has no effect because the company has a perspective that is different to the Islamic Social Reporting.DOI: 10.15408/aiq.v9i1.3771
Digitalisasi Pelaporan Zakat, Kepercayaan, Dan Partisipasi Muzakki : Systematic Literature Review Berbasis Prisma 2020 Dalam Kerangka Maqashid Al-Shariah Hendarto, Deny Tri; Hadiwijayanti , Siti Syarifah; Sunarsih, Uun
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.63259

Abstract

Digital zakat reporting is increasingly viewed as a governance strategy to strengthen transparency, accountability, and public trust in zakat management organizations, thereby encouraging muzakki participation. This paper presents a systematic literature review (SLR) to synthesize empirical and conceptual evidence on the relationship between digital zakat reporting, trust, and muzakki participation, using maqashid al-shariah as an ethical governance lens. The review is reported in accordance with PRISMA 2020 (Page et al., 2021) and searches Scopus, DOAJ, Garuda, and Google Scholar for studies published between 2015 and 2025. Studies were selected via deduplication, title/abstract screening, full-text eligibility assessment, and inclusion; study quality was assessed using a concise rubric (0–10) covering methodological clarity, data/analysis adequacy, construct relevance, and sharia-compliance context. A thematic synthesis indicates that digital reporting practices (e.g., real-time dashboards, online disclosures, audit trails) tend to improve perceived transparency and accountability, which strengthens muzakki trust and intention/decision to pay zakat through formal institutions. Effects are contingent on digital literacy, personal data protection, service quality, and perceived sharia compliance. This review contributes by mapping recent research themes, proposing an integrated conceptual framework for future testing, and providing governance recommendations aligned with maqashid al-shariah.
Analisis Digitalisasi Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak; Systematic Literature Review Sitio, Maha Pradana; Hendarto, Deny Tri; Hudi, Norman Alam; Sunarsih, Uun; Mais, Rimi Gusliana
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.63261

Abstract

Digital transformation in the tax system is a strategic step by the government to improve taxpayer compliance. This study aims to analyze the effect of tax digitalization on improving taxpayer compliance through the Systematic Literature Review (SLR) approach. The study was conducted on 13 scientific articles published in the period 2023–2025, data obtained from the garuda.kemdikbud.go.id database and using the Charting the Field approach. The results of the study indicate that tax digitalization has a positive effect on improving taxpayer compliance. The main factors influencing taxpayer compliance are the level of digital literacy, the reliability of information technology infrastructure, and socialization and assistance provided by the Directorate General of Taxes (D). This study provides a theoretical contribution by strengthening understanding based on the Theory of Planned Behavior and Self Assessment System in tax compliance, and offers practical implications for policy makers to develop a more inclusive, responsive, and sustainable tax system in the era of digital transformation.
Environmental Management Systems, Firm Size, and Corporate Governance as Determinants of Carbon Emission Disclosure Ayushabrina, Fina; Sunarsih, Uun
Research of Accounting and Governance Vol. 4 No. 1 (2026): JANUARY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i1.541

Abstract

This study examines the effects of Environmental Management System (EMS), firm size, institutional ownership, and the audit committee on carbon emission disclosure among energy sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative associative approach, secondary data from 33 firms selected through purposive sampling are analyzed, yielding 132 firm-year observations. Carbon emission disclosure is measured using a disclosure index; EMS is proxied by ISO 14001 certification; firm size by the natural logarithm of total assets; institutional ownership by the proportion of institutional shareholding; and the audit committee by the frequency of audit committee meetings. Panel data regression is conducted using EViews, with the fixed-effects model chosen based on model selection tests. The results indicate that EMS has a significant positive effect on carbon emission disclosure, suggesting greater transparency among firms with structured environmental management systems. Firm size also positively influences disclosure, reflecting higher public visibility and accountability. Institutional ownership significantly enhances disclosure through effective monitoring, while audit committee activity strengthens disclosure practices via improved oversight and governance. Overall, the findings highlight the importance of environmental management and corporate governance in improving sustainability reporting and supporting Indonesia’s transition toward a low-carbon economy.
Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Uun Sunarsih; Zainal Umaaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
Determinan keputusan Generasi Z dalam investasi Reksa Dana Syariah dengan trust sebagai variabel mediator Uun Sunarsih; Zainal Umaaya
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1750

Abstract

This study aims to examine the influence of minimum capital, religiosity, and Islamic financial literacy on the demand for Islamic mutual fund investment with trust as a mediating variable among Generation Z in Indonesia. This study uses a quantitative research type with an associative approach. The population of this study is Generation Z in Indonesia, and the sample was obtained using the Isaac and Michael formula, yielding 405 respondents. The data are primary, and the analysis is performed using CB-SEM. This study shows that minimum capital requirements impact trust, with higher requirements leading to greater public confidence in Islamic investment. Religiosity enhances trust; the more religious a person is, the more they adhere to Islamic principles. Additionally, better Islamic financial literacy increases trust in fundraisers. Trust also influences interest in Islamic mutual fund investments, suggesting emotional factors play a role. Minimum capital and religiosity both affect investment interest, with trust acting as a mediator. Islamic financial literacy significantly shapes investment intentions, again mediated by trust. Public interest statements The findings highlight the importance of trust in boosting investment interest in Islamic mutual funds among Generation Z. Therefore, strategies for literacy education, product transparency, and affordable initial capital are essential.
E-Purchasing dalam Pengadaan Barang dan Jasa Pemerintah- Studi Etnometodologi di Lembaga Perlindungan Saksi dan Korban Arief Suryadi; Erna Lovita; Uun Sunarsih
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7728

Abstract

Latar belakang: Pengadaan barang dan jasa pemerintah memiliki tingkat risiko penyimpangan yang tinggi seiring dengan besarnya anggaran dan kompleksitas proses yang dijalankan. Penerapan e-Purchasing melalui katalog elektronik dikembangkan sebagai bagian dari reformasi pengadaan untuk meningkatkan efisiensi, transparansi, dan akuntabilitas, serta menekan peluang terjadinya fraud. Namun demikian, efektivitas e-Purchasing tidak hanya ditentukan oleh sistem digital, melainkan juga oleh praktik, interpretasi, dan perilaku para pelaku pengadaan dalam konteks kerja sehari-hari di instansi pemerintah, termasuk di Lembaga Perlindungan Saksi dan Korban (LPSK). Metode penelitian: Penelitian ini menggunakan pendekatan kualitatif dengan metode etnometodologi. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi terbatas, serta telaah dokumen pengadaan di lingkungan LPSK. Informan dipilih secara purposive yang melibatkan pejabat pengadaan, user pengadaan, penyedia barang/jasa (UMKM), auditor internal, dan pihak regulator. Analisis data dilakukan secara induktif melalui pengelompokan tema-tema yang berkaitan dengan praktik e-Purchasing, transparansi, akuntabilitas, serta dinamika perilaku pelaku pengadaan dalam perspektif Fraud Triangle. Hasil penelitian: Hasil penelitian menunjukkan bahwa e-Purchasing di LPSK secara administratif mampu meningkatkan transparansi dan memperkuat pengendalian pengadaan melalui keterlacakan transaksi dan standarisasi harga. Namun dalam praktiknya, pelaksanaan e-Purchasing masih diwarnai oleh tekanan organisasi, keterbatasan operasional, serta rasionalisasi tindakan pelaku pengadaan. E-Purchasing efektif menekan unsur opportunity dalam Fraud Triangle, tetapi unsur pressure dan rationalization tetap muncul dalam pengambilan keputusan pengadaan. Kesimpulan: Penelitian ini menyimpulkan bahwa efektivitas e-Purchasing tidak semata-mata ditentukan oleh sistem digital, melainkan sangat bergantung pada kapasitas sumber daya manusia, integritas aktor, dan konsistensi pengawasan internal. E-Purchasing perlu dipahami sebagai praktik sosial yang dijalankan dalam konteks organisasi tertentu. Oleh karena itu, penguatan tata kelola pengadaan memerlukan integrasi antara teknologi, peningkatan kompetensi pelaku pengadaan, serta penguatan budaya integritas untuk mendukung pencegahan fraud secara berkelanjutan
FENOMENA PEMBELAJARAN TRANSFORMATIF DALAM AKUNTANSI PAJAK PENGHASILAN: STUDI INTERPRETATIF TERHADAP PENGALAMAN MAHASISWA DALAM MENGEVALUASI PENERAPAN PSAK 46 Adie Tirtakusuma; Sukamto Sukamto; Stefani Darmawan; Uun Sunarsih
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 4 (2026): Januari 2026
Publisher : Bajang Institute

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

Abstract

Penelitian ini mengeksplorasi fenomena pembelajaran transformatif mahasiswa akuntansi dalam memahami dan mengevaluasi penerapan PSAK 46 tentang Akuntansi Pajak Penghasilan. Menggunakan pendekatan kualitatif dengan metode fenomenologi interpretatif, penelitian melibatkan 10 mahasiswa program studi akuntansi semester akhir yang telah menempuh mata kuliah akuntansi pajak penghasilan. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi partisipatif terbatas, dan analisis dokumen pembelajaran. Hasil penelitian menunjukkan bahwa mahasiswa mengalami tiga tahap pembelajaran transformatif: disorientasi awal ketika menghadapi kompleksitas konsep pajak tangguhan dan perbedaan temporer, refleksi kritis terhadap asumsi-asumsi dasar tentang hubungan akuntansi komersial dan fiskal, serta konstruksi makna baru yang mengintegrasikan pemahaman teoritis dengan aplikasi praktis. Faktor-faktor yang memfasilitasi transformasi meliputi metode pembelajaran interaktif, kualitas hubungan dosen-mahasiswa yang supportive, dan pengalaman praktis melalui magang. Pembelajaran transformatif menghasilkan perubahan perspektif dari pemahaman rule-based menuju principle-based understanding, meningkatkan kemampuan judgment profesional, dan memotivasi mahasiswa untuk continuous learning dalam bidang akuntansi pajak. Temuan ini memberikan kontribusi bagi pengembangan strategi pembelajaran yang lebih efektif dalam pendidikan akuntansi pajak penghasilan di perguruan tinggi.
Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adie Tirtakusuma Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu Arief Suryadi Ayushabrina, Fina Azhar Dahlifah Dahlifah Dahlifah, Dahlifah David Sri Kuncoro Dede Firmansyah Deni Sulistyo Dika Fuji Okta Edy Sarwono Erita Oktasari Erna Lovita Fajriati, Feti Ferdiansyah, Ferdiyansyah Ferdiyansyah Ferdiansyah Fitriani, Lusiana Gatot Prabantoro Hadiwijayanti , Siti Syarifah Haerani, Nurah Hamidullah, Rizky Eka Hasan Hasan Hasan Hendarto, Deny Tri Hendryadi Hendryadi Heri Heri Hilwani, Aisyah Hotmavica Natalia Hudi, Norman Alam Iswandi Jihan Alfadila Kartika Oktaviani Kirioma, Rosalinda Kuncoro, David Sri Laksono Trisnantoro Lies Zulfiati Mansyur, Muhamad Ondoh Meitry Nurachma Wijayantie Moh. Arief Budiman Mustika, Maya N. Nurhikmah Nasution, Nursanita Natalia, Hotmavica Nugroho, Danang Widhi 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 Sitio, Maha Pradana Stalia, Sela Stefani Darmawan Sukamto Sukamto Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Wastuaji, Agung Zainal Umaaya