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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 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 Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS 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

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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.
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.
Analysis of Financial Ratios on the Profitability of Islamic Commercial Banks in Indonesia: An Empirical Study in the Post-Transition Period 2022–2024 Subastian, M Ivan Julio; Priyanto, Rahmat; Sunarsih, Uun
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.754

Abstract

The independent variables examined include Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO), with Return on Equity (ROE) as the dependent variable. The study employs a panel data regression method using the Random Effect Model (REM) on 10 Islamic Commercial Banks with 30 observation units during the period of 2022–2024. The results indicate that simultaneously all variables significantly affect ROE (F-stat = 28.4512; p = 0.0000) with a coefficient of determination of 87.71%. Partially, only BOPO has a significant negative effect (? = ?0.5594; p = 0.0000), while CAR, NPF, and FDR do not show a significant effect during this period. These findings provide strategic implications for bank management to prioritize operational efficiency through service digitalization in order to maintain the stability of equity profitability in the post-consolidation era of Islamic banking in Indonesia.
Pengaruh islamic corporate governance dan CSR terhadap tax avoidance dengan audit quality sebagai variabel moderasi Wibawan, M. G.; Putra, Wira A.; Sunarsih, Uun
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.409

Abstract

The present study investigates the effects of Islamic Corporate Governance (ICG) and Corporate Social Responsibility (CSR) on tax avoidance, with Audit quality serving as a moderating variable. A quantitative methodology was applied, utilizing panel data regression analysis. Data were sourced from the annual financial statements of companies listed on the Indonesia Sharia Stock Index (ISSI) for the period 2021 to 2024. A purposive sampling technique was employed, resulting in a sample of 35 companies. Data analysis was performed using E-Views version 13. The findings demonstrate that ICG and CSR exert a significant influence on tax avoidance. Additionally, Audit quality moderates the relationship between ICG, CSR, and tax avoidance. These results underscore the critical role of Islamic Corporate Governance, Corporate Social Responsibility, and audit quality in shaping tax avoidance practices among Sharia-compliant companies.
Co-Authors A.A. Ketut Agung Cahyawan W Ade Refany Oktavia Adie Tirtakusuma Adji, Agung Wastu Aninda Eka Putri Anselmus Rufus Kodu 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 Fanani, Muhammad Iqbal 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 Lovita, Erna Mansyur, Muhamad Ondoh 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 Putra, Wira A. Rahmat Priyanto, Rahmat 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 Subastian, M Ivan Julio Sukamto Sukamto Suryadi, Arief SURYANI Timothy Tanujaya Toto Rusmanto Umaaya, Zainal Wastuaji, Agung Wibawan, M. G.