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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Journal of Law and Humanities Review (JLHR)
Istianingsih Sastrodiharjo, Istianingsih
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Pengaruh Kualitas Audit, Komite Audit dan Kepemilikan Keluarga terhadap Agresivitas Pajak dan Dampaknya terhadap Timeliness Alnasvi, Dalfian; Sastrodiharjo, Istianingsih
Jurnal Keuangan dan Perbankan Vol. 15 No. 2 (2019): Jurnal Keuangan Dan Perbankan, Volume 15 No. 2, Juni 2019
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.962 KB) | DOI: 10.35384/jkp.v15i2.303

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit, komite audit dan kepemilikkan keluarga terhadap agresivitas pajak. Serta, kualitas audit, komite audit, kepemilikkan keluarga dan agresivitas pajak terhadap timeliness. Pemilihan sampel menggunakan metode purposive sampling dan sampel dari penelitian ini adalah sebanyak 18 perusahaan perbankan buku 3 dan 4 yang terdaftar dalam go public di Bursa Efek Indonesia (BEI). Data diperoleh dari data sekunder laporan keuangan perusahaan perbankan buku 3 dan 4 yang terdaftar dalam go public di Bursa Efek Indonesia pada tahun 2014-2017. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hipotesis dalam penelitian ini didasarkan pada penelitian terdahulu dan berbagai teori pendukung lainnya. Variabel bebas adalah Kualitas Audit, Komite Audit dan Kepemilikkan Keluarga. Variabel terikat adalah Agresivitas Pajak dan Timeliness. Hasil penelitian menunjukkan bahwa Kualitas Audit dan Komite Audit tidak berpengaruh terhadap Agresivitas Pajak, Kepemilikkan Keluarga berpengaruh positif terhadap Agresivitas Pajak. Komite Audit, Kualitas Audit dan Kepemilikkan Keluarga tidak berpengaruh terhadap Timeliness.
PERAN PEMODERASI SALES GROWTH TERHADAP HUBUNGAN KINERJA KEUANGAN DAN TAX MANAGEMENT PADA EMITEN CONSUMER NON CYCLICALS PERIODE 2021-2023 Aulia, Ismiani; Sastrodiharjo, Istianingsih; Pangaribuan, David
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1133

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Tax Management dengan Sales growth Sebagai Variabel Moderasi Pada Emiten Consumer Non Cyclicals Periode 2021-2023. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi dalam penelitian ini adalah seluruh perusahaan di sektor Consumer Non Cyclicals. Teknik sampling yang digunakan yakni, purposive sampling dengan jumlah yang sejumlah 59 perusahaan yang memenuhi kriteria. Berdasarkan hasil penelitian menggunakan uji statistik menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif terhadap tax management dengan nilai Thitung (-6,480) > Ttabel (1,98447). Ukuran perusahaan tidak berpengaruh terhadap tax management dengan nilai Thitung (-0,482) < Ttabel (1,98447). Leverage memiliki pengaruh negatif terhadap tax management dengan nilai Thitung (-15,915) > Ttabel (1,98447) pada emiten consumer non cyclicals periode 2021-2023. Hasil penelitian sales growth sebagai moderasi, didapatkan hasil sales growth dapat memoderasi dengan memperlemah pengaruh profitabilitas terhadap tax management dengan nilai signifikansi lebih kecil dari 5% (0,001 < 0,050). Sales growth dapat memoderasi dengan memperlemah pengaruh ukuran perusahaan terhadap tax management dengan nilai signifikansi lebih kecil dari 5% (0,000 < 0,050). Sales growth tidak memoderasi pengaruh leverage terhadap tax management dengan nilai signifikansi lebih besar dari 5% (0,253 < 0,050) pada emiten consumer non cyclicals periode 2021-2023. Hasil uji koefisien determinasi menunjukkan bahwa tax management (Y) dipengaruhi oleh variabel profitabilitas (X1), leverage (X2), dan ukuran perusahaan (X3), dan sales growth sebagai variabel moderasi sebesar 83,5% sedangkan sisanya 16,5% dipengaruhi oleh variabel yang tidak terlibat dalam penelitian ini. Kata Kunci : Tax Management, Profitabilitas, Ukuran Perusahaan, Leverage, dan Sales Growth
The Effect Of Working Capital Management On Trade Credit Provision With Corporate Financial Slack As Moderating Variabel Rossa, Elia; Marinda, Nera; Sastrodiharjo, Istianingsih; Sinlae, Fried
International Journal of Advanced Multidisciplinary Vol. 3 No. 3 (2024): International Journal of Advanced Multidisciplinary (October-December 2024)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/ijam.v3i3.703

Abstract

This research aims to test and identify the effect of working capital management on trade credit provisions with corporate financial slack as a moderating variable. This research uses a sample of food and staples retailing sub-sector firms listed on the Indonesia Stock Exchange for the 2020-2022 period. The ordinary least squares (OLS) regression approach is used in this research to test the hypothesis with the help of eviews version 13. The results of this research find that working capital management has a positive and significant effect on trade credit provisions and the corporate financial slack has a negative and significant effect on the relationship between working capital management on trade credit provisions.
Pengaruh Manajemen Laba, Pengungkapan CSR dan Penghindaran Pajak Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening Aditya Riyadi, Dimas; Sastrodiharjo, Istianingsih; Pangaribuan, David
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 3 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Agustus - Oktober 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i3.77

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh manajemen laba, CSR dan penghindaran pajak terhadap nilai perusahaan dengan memperhitungkan kebijakan hutang sebagai variabel intervening. Penelitian ini menggunakan pendekatan kuantitatif dengan metode data panel untuk 13 perusahaan selama periode 2018-2023. Hasil uji regresi menunjukkan bahwa CSR berpengaruh signifikan terhadap kebijakan hutang, sedangkan manajemen laba dan penghindaran pajak berpengaruh signifikan secara negatif. Namun, variabel independen tidak berpengaruh signifikan terhadap nilai perusahaan secara langsung maupun tidak langsung melalui kebijakan hutang. Temuan ini menyimpulkan bahwa CSR lebih mempengaruhi kebijakan hutang dibandingkan manajemen laba dan penghindaran pajak.
Transforming ex-Coal Mining Sites into Sustainable Plantations: A Case Study of Food Natural Sustainability Project in Bomba Group Waluyo, Ponco; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 5 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Juli 20
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i5.1071

Abstract

The Ministry of Agriculture (Kementan) is encouraging efforts to convert former mining land into productive agricultural areas to increase national food production and stocks amidst the global food crisis. Land Reclamation Technology is a necessity to reduce the cost of reclamation of ex-mining land into agricultural land. The method of reclamation of ex-mining land by moving top soil from another place is not recommended because this is a step to solve the problem by creating other new problems. Sustainability Business Model for such rejuvenation projects refer to Collaboration and Community Based and must be prioritize all stakeholders (all parties involved and affected by the activities carried out by the business) rather than the interests of shareholders.
The Influence of the Blue Economy on National Economic Growth Qibtiyana, Mariyatul; Sastrodiharjo, Istianingsih; Hendayana, Yayan
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): (GIJEA) Greenation International Journal of Economics and Accounting (June - Au
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.224

Abstract

Economic growth is the main focus of the country's development, especially measured through Gross Domestic Product (GDP). In the Indonesian context, the blue economy concept is a promising strategy because of the abundant potential of marine resources. This study aims to analyze the influence of the blue economy on economic growth in Indonesia. Through a literature review, it is revealed that the government has implemented various innovative policies and financial instruments to support the blue economy. The research results show that the blue economy has a significant influence on economic growth. However, the challenge of maximizing the benefits of marine resources while maintaining environmental sustainability remains the main focus. By maintaining the sustainability of marine resources, Indonesia can build a strong and sustainable blue economy, providing long-term economic and social benefits for its people.
The Impact of Resilience, Commitment, and Psychological Well-being on Sustainability with Performance as a Mediating Variable: An Organizational Study Zen, Agustian; Ali, Hapzi; Sastrodiharjo, Istianingsih; Hidayat, Wastam Wahyu
Bulletin of Counseling and Psychotherapy Vol. 6 No. 2 (2024): Bulletin of Counseling and Psychotherapy
Publisher : Kuras Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51214/002024061090000

Abstract

In a dynamic and competitive era of globalization, organizational sustainability has become a primary focus for various organizations, including Micro, Small and Medium Enterprises (MSMEs). Organizational sustainability involves an organization's ability to continue operating and growing over the long term, despite facing various challenges and uncertainties. This study aims to examine the impact of organizational resilience, organizational commitment, and psychological well-being on organizational sustainability, as well as the role of organizational performance as a mediating variable in the context of MSMEs in Jakarta, Indonesia. The study employs a quantitative approach utilizing SEM-PLS methodology to explore the interrelationships among relevant variables. The research was conducted on 100 MSMEs in Jakarta, Indonesia, using an online questionnaire as the data collection tool. This research found that organizational resilience, reflected in adaptability, innovation, recovery, preparedness, and effective communication, has a positive and significant impact on the sustainability of MSMEs. Additionally, organizational commitment, measured through affective, continuance, and normative commitment, along with employees' psychological well-being characterized by autonomy, environmental mastery, personal growth, positive relationships, life purpose, and self-acceptance also significantly contributes to organizational sustainability.
The Effect of Organizational Commitment, Organization Funding, and Intervening Organizational Performance towards Organizational Sustainability (on Islamic Boarding) Zen, Agustian; Ali, Hapzi; Sastrodiharjo, Istianingsih; Hidayat, Wastam Wahyu
East Asian Journal of Multidisciplinary Research Vol. 3 No. 2 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i2.8290

Abstract

This research is expected to provide a deeper understanding of the key factors affecting the sustainability of Islamic boarding schools, as well as contribute to the development of solutions and policies that support positive and sustainable development for these institutions. This research is a research using quantitative methods, where respondents are leaders of Islamic Boarding randomly sampling from various Islamic Boarding with the number of questionnaires distributed 150 is 34 respondents. Data analysis using SPSS 25, to find whether there is an influence between organizational commitment variables and organizational sustainability, look for influences between organizational funding and organizational sustainability, and finally look for influences between organizational performance and organizational sustainability. The positive influence between the variables of Organizational Commitment has a positive and significant effect on Organizational Sustainability, so the commitment of the leaders of the Islamic Boarding School for sustainability has an influence on the Islamic Boarding School. In addition, good Organizational Funding for Islamic Boarding Schools can provide an Organizational Sustainability for Islamic Boarding Schools. Qualified Organizational Performance provides assurance for Islamic Boarding Schools to run for organizational sustainability. The results of this study provide a color, especially variables and objects of study.
Financial Literacy, Financial Management, Social Legitimacy and Being FOMO on Impulsive Buying: Evidence on Leisure Activity Coldplay Concert Euphoria on Indonesian Gen Z Generation Mukti, Aloysius Harry; Sastrodiharjo, Istianingsih; Hariyanto, Oda I.B
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.843

Abstract

The primary objective of this research is to examine the effects of financial literacy, financial management, social legitimacy, and the Fear of Missing Out (FOMO) on the impulsive buying behaviors of Indonesian Generation Z in the context of attending high-profile concerts, specifically Coldplay's concert. This study addresses the scarcity of research on the influence of big concert events on financial behavior and impulsive buying tendencies among the Indonesian Gen Z generations, highlighting the need for comprehensive financial management and literacy in the face of social pressures and FOMO. The research utilized an online survey conducted between January 1st and February 28th, 2023, targeting Indonesian Gen Z individuals. The sample consisted of 356 respondents, with data analysis performed using the Partial Least Squares (PLS) technique to assess the relationships between financial literacy, financial management, social legitimacy, FOMO, and impulsive buying behavior. The findings reveal that FOMO and social legitimacy positively contribute to impulsive buying behavior, while financial literacy negatively impacts such behaviors. Surprisingly, better financial management was also associated with higher impulsive buying, indicating a complex interplay between financial preparedness and the allure of social events. The study's limitations include its reliance on self-reported data through an online questionnaire and the potential lack of representativeness of the wider Indonesian Gen Z population. The methodology might not fully capture the long-term impacts of financial literacy and management on impulsive buying behavior. This research introduces a novel perspective by integrating the concept of big concert events as a significant factor influencing the financial behaviors of young Indonesians. It bridges a crucial research gap by elucidating the role of social legitimacy and FOMO alongside financial literacy and management in shaping impulsive buying tendencies, offering insights into the targeted financial education strategies to mitigate such behaviors.
Literature Review: Policy Strategies for Natural Resource Management and Conservation Maulana Ibrahim, Afif; Sastrodiharjo, Istianingsih
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3201

Abstract

Research and identify the relationship between the components under study in conservation and demonstrate a significant correlation between them. In this study, a qualitative literature review methodology was used which involved a systematic process of studying, analyzing and synthesizing relevant literature. Findings from this study indicate that effective collaboration between various stakeholders, preservation of local customs, and implementation of supportive policies are critical factors in efforts to manage natural resource conservation. The research also highlights the importance of involving local communities, non-governmental organizations, government, and the private sector in conservation management. Local customs also play an important role in preserving natural resources. In addition, policies that support natural resource conservation management are needed, including regulation of resource use, habitat protection, management of conflicts between stakeholders, and integration of related policies. A limitation of this study is the subjectivity in the collection and interpretation of data in the selected literature. In addition, the study was based on an analysis of existing literature, so the results depend on the quality and quantity of literature available. Also, since this study used a literature review approach, no primary data collection was conducted. The recommendation for future research is to involve primary data and conduct field research to confirm the findings of this literature review.
Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Baiti, Nurul Bella Nugraheni Cahyadi Husadha Dani Pramesti Setiowati Dewi Ratnasari Dharmanto, Agus Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Hariyanto, Oda I.B Haryanto , Raden Achmad Huiser Mangalindung, Giovani I Putu Sutama Idel Eprianto Indra Sulistiana, Indra Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Lintang Putri Estiarto Maidani, Maidani Manurung, Gerson Marinda, Nera Maulana Ibrahim, Afif Moudy Aldasari Putri Mukti, Aloysius Harry Narpati, Bintang Ni Nyoman Sawitri Nurjanah Nurjanah Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rahmadani, Meira Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Simbolon, Agustina Yohana SUGENG SUROSO, SUGENG Titania Febiola Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian