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All Journal Jurnal Akuntansi & Auditing Indonesia Riset Akuntansi dan Keuangan Indonesia al-Uqud : Journal of Islamic Economics Jurnal Ekonomi & Keuangan Islam Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance International Journal of Zakat (IJAZ) Jurnal Ekonomi Dan Bisnis Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Social Work and Science Education Greenation International Journal of Economics and Accounting

Ataina Hudayati

Fakultas Ekonomi, Universitas Islam Indonesia, Yogyakarta, Indonesia

Author-ID : 4285952

Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 22 Documents Claim Missing Document

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Articles

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Pengaruh keadilan distributif, kepercayaan kognitif dan afektif terhadap kepatuhan pajak sukarela Wahyu Kurniawan; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 3, 2021
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Paper ini bertujuan membangun model penelitian yang menunjukkan hubungan antara keadilan distributif, keadilan prosedural, kepercayaan kognitif dan afektif terhadap kepatuhan pajak. Beberapa kajian lalu sudah meneliti hubungan antar variabel tersebut namun demikian hasilnya tidak konsisten, dan hal tersebut menunjukkan perlunya dilakukan kajian sejenis. Untuk memperluas kajian terdahulu, konsep kepercayaan yang digunakan dalam paper ini adalah konsep kepercayaan yang mempunyai dua dimensi yaitu kepercayaan afektif dan kognitif. Selain itu, paper ini menyarankan perlunya diuji kemungkinan kepercayaan afektif dan kognitif tersebut sebagai variabel pengantara atas hubungan keadilan distributif dan keadilan prosedural terhadap kepatuhan pajak. Dengan mengkaji hubungan tersebut, kita bisa menemukan bukti empiris bahwa pengaruh keadilan terhadap kepatuhan mungkin bisa terjadi secara langsung maupun secara tidak langsung melalui kepercayaan kognitif dan afektif.

A Maqasid and Shariah Enterprises Theory-Based Performance Measurement for Zakat Institution Ataina Hudayati; Achmad Tohirin
International Journal of Zakat Vol 4 No 2 (2019): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

This study aims to develop a performance measurement system for zakat institutions from the perspective of maqashid al-Shariah and Islamic enterprise theory. This study embarks from previous studies focusing on the performance measurement methods applied to the zakat institutions. The understanding of maqashid al-Shariah in this paper refers to the concept formulated by Al Ghazali and Ibn Ashur. The basis of selecting so is their widely known concept in the contemporary research. This paper concludes that the performance measurement based on maqashid al-Shariah for Islamic bank can be adopted in zakat institution by making various adjustments according to the characteristics of the institution. In addition, this study also designed a performance scorecard to assess the performance of zakat institutions based on maqashid al-Sharia and Islamic enterprises theory. This scorecard method can calculate the index of zakat management of the related institution from a broader perspective.

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL: STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Anis Naseha; Ataina Hudayati
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

This study aims to examine the effect of corporate governance on disclosure of internal controls. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sampling method in this study was purposive sampling. Quantitative analysis method consists of validity test, correlation test, classical assumption test. Hypothesis testing using panel data regression method using E-Views. The results of this study indicate that ownership concentration has a significant effect on disclosure of internal control, while the independence of the board of directors, board size, and institutional ownership does not significantly influence. Keywords: Corporate Governance and Internal Control Disclosures

The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University Ajeng Kusuma Dewi; Abriyani Puspaningsih; Ataina Hudayati
al-Uqud : Journal of Islamic Economics Vol. 6 No. 2 (2022): July
Publisher : Universitas Negeri Surabaya

The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability. This research employs quantitative methods. The data was gathered using a questionnaire and a purposive sampling method, and it was analyzed using SPSS 19. The research sample consists of 259 Universitas Islam Indonesia students from all faculties. The findings of the study show that Islamic behavior, Islamic environment, and Islamic character education all have a negative impact on the perception of academic fraud. At the same time, pressure, opportunity, rationalization, and capability have no effect on academic fraud perception.

The effects of corporate governance on operational risk disclosure in Indonesian Islamic Banking Lia Yuanisa; Ataina Hudayati; Nawal Kasim
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art1

This study aims to examine the influence of corporate governance on operational risk disclosure in Indonesian Islamic Bank. The corporate governance variables examined in this study are institutional ownership, board of commissioners, audit committee and Sharia Supervisory Board (SSB). The study was conducted on all Sharia banks (13 banks) for the 2014-2018 period using multiple regression method. The results of the study showed that institutional ownership had a significant positive effect on the disclosure of operational risk, and the findings of this study support the hypothesis. However, the board of commissioners, audit committee, and SSB had no effect on the disclosure of operational risk. The results of the study indicated that the hypotheses only partially supported, implying that there are still opportunities to conduct other studies to identify the determinants of operational risk disclosure in Islamic banks. In addition, this study is expected to be able to contribute to measure operational risk disclosures by considering banking regulations in Indonesia.

Telaah literatur pengaruh remunerasi eksekutif terhadap kinerja bank syariah Suritno; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art48

Kajian ini bertujuan mengkaji efektivitas remunerasi eksekutif dalam meningkatkan kinerja perbankan syariah. Hasil kajian menunjukkan bahwa sebagian besar kajian fokus mengkaji efektivitas remunerasi dewan direksi dan kajian-kajian lain mengkaji efektivitas remunerasi dewan komisaris. Hasil telaah literatur menunjukkan bahwa efektivitas remunerasi dewan direksi dan dewan komisaris masih menunjukkan hasil yang tidak konsisten, dan kajian ini menyarankan perlunya hal tersebut dikaji kembali. Kajian ini juga menyarankan perlunya penelitian mendatang yang mengkaji pengaruh remunerasi DPS terhadap kinerja bank syariah.

Pengaruh tata kelola korporat terhadap dana zakat pada Bank Umum Syariah Ihsan Muhammad; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art51

Perbankan syariah masih menghadapi tuduhan bahwa telah gagal memenuhi komitmennya terhadap tanggung jawab sosial. Hal tersebut ditandai masih terdapat beberapa Bank Umum Syariah (BUS) yang tidak mengelola zakat. Perbankan syariah dijalankan oleh dua organ yaitu Dewan Direksi dan Dewan Pengawas Syariah (DPS) yang mempengaruhi tata kelola untuk mengawasi kepatuhan syariah. Perbankan syariah diharapkan tidak hanya mengejar kinerja keuangan namun juga kinerja sosial yang memasukkan prinsip-prinsip sosial dalam operasionalnya yang dapat berkontribusi untuk mengurangi kemiskinan pada masyarakat. Kajian ini bertujuan untuk menganalisis kajian terdahulu yang menganalisis pengaruh tata kelola terhadap kinerja bank syariah. Telaah literatur menemukan bahwa kajian didominasi oleh pengaruh tata kelola terhadap kinerja keuangan dan selanjutnya kajian ini menyarankan perlunya penelitian terkait pengaruh tata kelola terhadap kinerja sosial khususnya dana zakat.

Pengaruh Extensible Business Reporting Language (XBRL) terhadap Tax Avoidance dengan Pemoderasi Kepemilikan Manajerial pada Perusahaan Manufaktur Rizky Astrifita Furi; Ataina Hudayati
Proceeding of National Conference on Accounting & Finance Volume 7, 2025
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Perusahaan seringkali dihadapkan oleh dua permasalahan utama penyajian laporan keuangan yaitu pada proses pengelolaan data dan pendistribusian informasi. Kebutuhan akan keseragaman ini disikapi dengan membentuk format sistem pelaporan keuangan yaitu Extensible Business Reporting Language (XBRL). Penerapan XBRL memberikan solusi dari permasalahan sistem pelaporan keuangan terutama bidang perpajakan karena dapat mengoptimalkan fungsi pengawasan kepatuhan pajak yang dilakukan oleh otoritas pajak. Upaya Penghindaran Pajak menjadi salah satu permasalahan penting bagi otoritas pajak . Penelitian ini bertujuan menguji Pengaruh XBRL terhadap Tax Avoidance (Penghindaran Pajak) dengan Kepemilikan Manajerial sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Data yang digunakan yaitu data sekunder berupa data kuantitatif dari laporan keuangan perusahaan manufaktur yang yang diperoleh dari website www.idx.co.id. Metode yang digunakan dalam penelitian ini untuk pengambilan sampel menggunakan purposive sampling. Data yang dianalisis dalam penelitian ini diolah dengan menggunakan software Eviews 12.

Analysis of Local Government Information Systems on Financial Reporting Quality: Systematic Literature Review Lala, Rona Naula Oktaviani; Nursida, Nina; Hudayati, Ataina; Arifin, Johan
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.337

The Regional Government Information System (SIPD) plays a crucial role in enhancing the quality of financial reporting in the public sector by ensuring transparency and accountability. This study aims to identify the factors influencing SIPD implementation, explore its role in improving financial reporting quality, and examine measurement methods for related variables. The method used is a Systematic Literature Review (SLR) based on articles published between 2014 and 2024. The review results indicate that SIPD implementation is influenced by technological readiness, policy support, and human resource competencies. SIPD has been proven to enhance efficiency and accuracy in regional government financial reporting. However, challenges such as resistance to change and digital infrastructure constraints persist. This study recommends further research on integrating SIPD with emerging technologies such as artificial intelligence and blockchain to improve its effectiveness.

The Effect of Financial Constraints and Corporate Governance on Environmental Performance Hanna, Nunggi Safriatul; Hudayati, Ataina
Journal of Social Work and Science Education Vol. 6 No. 2 (2025): Journal of Social Work and Science Education
Publisher : Yayasan Sembilan Pemuda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52690/jswse.v6i2.1206

This study investigates the impact of financial constraints and corporate governance on a company's environmental performance. The independent variables used in this study are financial constraints, managerial ownership, institutional ownership, and audit committees. The dependent variable in this study is environmental performance. Additionally, it controls for variables such as company size and profitability. This study uses a sample of 185 data points from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. By using a quantitative approach in the form of panel data regression as a data analysis method, it shows that financial constraints, managerial ownership, and audit committees have a positive effect on environmental performance. While institutional ownership hurts environmental performance. The integration of financial constraints and corporate governance as comprehensive determinants of environmental performance is still rarely explored together in the Indonesian context, especially in the mining sector, which has a significant environmental impact. This study is expected to contribute to the understanding of financial constraints, corporate governance, company size, and profitability regarding how these factors interact to influence environmental performance. In addition, this study is also expected to be a reference for further research on financial constraints, corporate governance, environmental performance, company size, and profitability. This research not only makes academic contributions but also has significant practical implications for companies, stakeholders, and policymakers in improving environmental performance.

Co-Authors Abriyani Puspaningsih, Abriyani Achmad Tohirin Ajeng Kusuma Dewi Anis Naseha Arsyad Abror Ayu Chairina Laksmi, Ayu Chairina Cahyawati, Noor Endah Ellyani, Masna Hanna, Nunggi Safriatul Ihsan Muhammad Isti Rahayu Johan Arifin Lia Yuanisa Marfuah Masna Ellyani Meidawati, Neni Mohammad Fahmi Ikhwandha Nawal Kasim Nursida, Nina Nustini, Yuni Oktaviani, Rona Naula Prabowo, Hendi Yogi Reni Yendrawati Rizky Astrifita Furi Setyono, Primanita Sofiah Md Auzair Suritno Vivi Yuly Setyawati Wahyu Kurniawan

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