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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Economics, Management, Business, and Social Science Narra J Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Scientech Research and Development Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Economics, Management and Accounting MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah E-JURNAL AKUNTANSI Mujtama’ Jurnal Pengabdian Masyarakat
Fidiana, Fidiana
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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Kepatuhan Pelaporan E-Faktur 3.0 Berdasarkan Persepsi Efikasi Diri, Kebermanfaatan, dan Kemudahan Felani, Maulana Robbi; Fidiana, Fidiana
Jurnal Kajian Akuntansi Vol 6 No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5675

Abstract

AbstractThis study aims to test the impact of the perceived self-efficacy, the usefulness, and the convenience toward electronic periodic tax return (e-SPT) of electronic value added tax (VAT) reporting. This study is quantitative research. The data are collected by distributing questionnaires to 121 participants, they are directors, supervisor, and accountant staffs of the companies which are considered as the VAT enterprise. in East Java and has used e-invoice version 3.0 for the reporting of e-SPT VAT period. Research instruments in the form of questionnaires with 7 (seven) questions for self-efficacy variables 10 (ten) question indicators for perception of usefulness as well as perception ease of use. The analysis of this study applies the multiple linier regression method. As a result, statistical tests support the hypothesis that perception of self-efficacy and ease perception improve compliance of e-VAT reporting. Meanwhile, the perception of usefulness has no effect on compliance of e-VAT reporting. This finding provides confirmation that e-Invoice 3.0 is a new application so that taxpayers as users are still in the process of adapting the use of the application so that many additional features that cannot be maximum utilized by the taxpayer in the short term.Keywords: Ease of use; Electronic periodic tax return; Perceived self-efficacy; Usefulness; VAT Abstrak Penelitian ini bertujuan untuk menguji pengaruh persepsi efikasi diri, persepsi kebermanfaatan, dan persepsi kemudahan terhadap kepatuhan pelaporan e-SPT masa PPN berbasis e-Faktur 3.0. Jenis penelitian ini adalah penelitian kuantitatif. Pengumpulan data menggunakan kuesioner dengan responden sejumlah 121 orang yang terdiri dari direktur, supervisor maupun staf akuntansi yang terdaftar sebagai Pengusaha Kena Pajak di Jawa Timur dan telah menggunakan e-faktur versi 3.0 untuk pelaporan e-SPT masa PPN. Instrumen penelitian berupa kuesioner dengan 7 (tujuh) pertanyaan untuk variabel efikasi diri, 10 (sepuluh) indikator pertanyaan untuk persepsi kebermanfaatan dan persepsi kemudahan penggunaan. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil uji statistik mendukung hipotesis bahwa persepsi efikasi diri dan persepsi kemudahan meningkatkan kepatuhan pelaporan e-SPT masa PPN. Sementara itu, persepsi kebermanfaatan tidak berpengaruh terhadap kepatuhan pelaporan e-SPT masa PPN. Temuan ini memberikan konfirmasi bahwa e-Faktur 3.0 merupakan aplikasi baru sehingga wajib pajak sebagai pengguna masih dalam proses adaptasi penggunaan aplikasi sehingga banyak fitur tambahan yang belum bisa dimanfaatkan secara maksimal oleh wajib pajak. Artinya, manfaat aplikasi e-Faktur belum bisa dirasakan dalam jangka pendek.Kata Kunci: e-SPT masa PPN; Kegunaan; Kenyamanan; Persepsi Kemudahan Penggunaan
Sharia Compliance and Islamic Good Corporate Governance: Evidence from BMH East Java Syakura, Abdan; Fidiana, Fidiana; Wahidahwati, Wahidahwati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 5 (2025): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i5.355

Abstract

Zakat institutions play a strategic role in socio economic empowerment by collecting and distributing Zakat, Infaq, Sadaqah, and Waqf (ZISWAF) funds to assist underprivileged communities. This study investigates the implementation of Islamic Good Corporate Governance (IGCG) and Sharia compliance at Baitul Maal Hidayatullah (BMH) East Java, focusing on their influence on institutional performance. Adopting a qualitative descriptive approach, data were collected through semi structured in depth interviews with key stakeholders, observations, and document analysis. Findings indicate that Sharia compliance constitutes the core pillar of IGCG, ensuring transparency, accountability, and ethical fund management. Despite minor operational challenges, such as administrative hurdles for certification and variable supervisory engagement, BMH East Java demonstrates robust governance practices that reinforce public trust and improve zakat distribution efficiency. This study provides empirical evidence that IGCG serves not only as a governance framework but also as a strategic tool for enhancing credibility, operational effectiveness, and social impact, offering practical implications for zakat institutions in Indonesia.
THE DETERMINANT CHOICE AS AN ACCOUNTANT WITH INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Heriska Sri Kresna; Ikhsan Budi Riharjo; Fidiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.2997

Abstract

This study aims to investigate the influence of the job market and compensation on students’ decisions to pursue a career as an accountant, with information technology serving as a moderating variable. A quantitative research approach was employed. The study population includes all undergraduate accounting students at STIESIA Surabaya. Data were collected using probability sampling through a simple random sampling method. This study utilized multiple linear regression along with Moderated Regression Analysis (MRA) to examine interaction effects. The study's findings demonstrate that job market factors have a significant positive effect on individuals' decisions to enter the accounting profession. Likewise, financial rewards also play a crucial role by exerting a positive and significant influence on career selection. Likewise, professional recognition positively and significantly affects students’ inclination to become accountants. However, information technology moderates this relationship by weakening the influence of financial rewards on career choice. In contrast, it enhances the effect of professional recognition on the decision to pursue an accounting career.
PENGARUH PROFITABILITAS, CAPITAL INTENSITY DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Pramaiswari, Gelia Ayu; fidiana, fidiana
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.443 KB) | DOI: 10.24034/jiaku.v1i2.5338

Abstract

The purpose of this study is to investigate how profitability, capital intensity, and corporate governance affect tax avoidance. The formulation of the problem in this study is whether there is an influence between profitability, capital intensity, independent commissioners, institutional ownership, and the audit committee on tax avoidance listed on the Indonesia Stock Exchange using the purposive sampling method, namely the selection of samples with criteria determined by the researcher. The population used in this study are manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2017-2020 period. This type of research is quantitative research by processing secondary data obtained on the Indonesia Stock Exchange. The number of research samples is 15 companies. Multiple linear analysis using the SPSS 22 version is the data analysis technique used. The results show that the variables of profitability, capital intensity, institutional ownership, and audit committee have a positive effect on tax avoidance, while independent commissioners have no effect on tax avoidance because not all independent commissioners can show their independence.
PERAN WEFLUENCE DALAM MEMFASILITASI USER GENERATED CONTENT (UGC) SEBAGAI STRATEGI KOMUNIKASI PEMASARAN DIGITAL Fauzi, Rizfi; Fadilah, Farhan; Rohmah, Fifi Fauzia; Fidiana; Azhar, Devhan Benaya
Journal of Scientech Research and Development Vol 8 No 1 (2026): JSRD, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jsrd.v8i1.1450

Abstract

Perkembangan teknologi digital telah mendorong perubahan signifikan dalam pola komunikasi dan strategi pemasaran, khususnya melalui pemanfaatan media sosial. Media sosial tidak hanya berfungsi sebagai sarana berbagi informasi, tetapi juga sebagai ruang interaksi yang memungkinkan partisipasi aktif pengguna dalam menciptakan konten. Salah satu bentuk partisipasi tersebut adalah User Generated Content (UGC), yang dinilai memiliki tingkat keaslian dan kredibilitas lebih tinggi dibandingkan konten promosi yang dibuat langsung oleh brand. UGC berperan penting dalam membangun kepercayaan konsumen, meningkatkan keterlibatan, serta menciptakan social proof dalam komunikasi pemasaran digital. Seiring dengan berkembangnya industri pemasaran digital di Indonesia, muncul berbagai platform yang berperan sebagai fasilitator UGC, salah satunya adalah Wefluence. Wefluence merupakan platform digital lokal yang menghubungkan brand dengan kreator konten melalui sistem kolaborasi yang transparan, terukur, dan tidak semata-mata bergantung pada jumlah pengikut. Penelitian ini bertujuan untuk menganalisis peran Wefluence dalam memfasilitasi UGC sebagai strategi komunikasi pemasaran digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur dan observasi terhadap mekanisme kerja platform Wefluence. Hasil penelitian menunjukkan bahwa Wefluence berperan sebagai mediator strategis yang memungkinkan terciptanya UGC secara sistematis, efisien, dan kredibel. Platform ini memberikan peluang bagi kreator dari berbagai skala untuk berpartisipasi, sekaligus membantu brand memperoleh konten autentik yang relevan dengan audiens target. Dengan demikian, Wefluence tidak hanya memperkuat strategi komunikasi pemasaran digital, tetapi juga mendorong terciptanya ekosistem pemasaran berbasis kolaborasi dan partisipasi pengguna secara aktif.
Going Concern Bisnis Berdasarkan Perspektif Maqashid Syari’ah (Studi Di PT. Lentera Jaya Madina) Rozi, Danu; Riduwan, Akhmad; Fidiana, Fidiana
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15167

Abstract

This research aims to analyze business sustainability (going concern) in dealing with organizational problems from a maqashid sharia perspective. The object of this research is PT. Lentera Jaya Madina in Surabaya City. This research uses a qualitative approach. The data collection process was carried out through in-depth interviews, observation and document study. Interviews were conducted with several informants. Document studies were carried out to see evidence of continuous improvements made by management in financial reports, observations were made on the implementation of sustainability programs in the company. The analysis results show that PT. Lentera Jaya Madina has overhauled regulations and culture and produced 10 values ​​as a form of organizational sustainability. Based on Hifdzud Din's perspective, it is contained in the amaliyah value of worship which is implemented through the obligation to pray in congregation, regular recitation of the Koran and recitation of the Qur'an. Hifdzul Aql is contained in the value of integrity which is implemented by increasing employee capacity. Hifdzun Nasl contained in the synergy value which is implemented by implementing the program family gathering and assistance in finding a soul mate. Hifdzun Nafs contained in the values ​​of responsibility and Akhlaqul Karimah. Hifdzul Mal is contained in the values ​​of compensation, trustworthiness, honesty, morality, service and integrity.
Disclosure Of Community Welfare: Implications Of Super Premium Tourism Program Implementation: (Studies of the Department of Tourism, Creative Economy and Culture of West Manggarai) Batul, Febronia Hersi; Riharjo, Ikhsan Budi; Fidiana
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.99

Abstract

This study aimed to find out whether public wealth indicated the implementation of Labuan Bajo, the super-premium tourism program, in the Manggarai Barat sub-district. Moreover, the data were both primary in the form of interviews and secondary in the form of documents. The study was descriptive- qualitative with a case-study approach. Furthermore, the informants were the head of the office, the head of the creative cluster, and also making its analysis. As a result, the implementation of the super-premium tourism object affected the Local Owned-source Revenue, improved natural resources, infrastructure, and the disclosure of public wealth. Likewise, the implementation of Labuan Bajo had been well-applied as the public revenue level was inclined, education access was easily obtained, and better quality of public health.
The Effect Of Intellectual Capital And Sustainbility Report Disclosure On Company Value With Profitability As A Moderation Variable: (Empirical Studies in Manufacturing Companies 2017-2021) Ayuningtiyas, Intan Saputri; Fidiana; Mildawati, Titik
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA)
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.101

Abstract

This study aimed to examine the effect of intellectual capital (VAICTM) and sustainability report disclosure (GRI-G4) on firm value (Tobin’s Q), with profitability (ROA) as the moderating variable. The study was quantitative. Moreover, the population was manufacturing companies listed on the Indonesia Stock Exchange for 5 years (2017-2021). The data collection technique used purposive sampling. In line with that, there were 25 companies as the sample. In total, 125 data samples were obtained. Furthermore, the data analysis technique used multiple linear regression and interaction test of Moderated Regression Analysis (MRA), with SPSS 21. As the result, it concluded that intellectual capital (VAICTM) had a positive effect on firm value. It meant, companies with strong intellectual capital could develop effective strategies in order to manage the sources, by adding some business values. Sustainability Report Disclosure (GRI- G4) had a positive effect on firm value. This meant since companies were aware of presenting activities, in the economy, environment, and society; the decision makers would have the information that they needed in increasing reputation capital from the companies. As a consequence, the firm value increased. Profitability (ROA) could not moderate the effect of intellectual capital on firm value. In other words, when companies had losses in a certain period, they would have efficiency in order to minimize the cost. Additionally, profitability (ROA) could not moderate the effect of sustainability report disclosure (GRI-G4) on firm value. It happened as profitability could not become the main support of companies’ policy in having social activities and making sustainability reports since companies were not always profitable.
An Accounting Study of the Bhubuwan Tradition Syarifa, Hafidha Raniz; Riharjo, Ikhsan Budi; Fidiana, Fidiana
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6654

Abstract

Accounting has evolved beyond formal systems into social practices embedded in cultural and relational contexts. One example is the bhubuwân tradition in the Madurese community, a gift-giving practice in ceremonial events that involves structured economic mechanisms and record-keeping. However, this practice has rarely been examined from a contextual accounting perspective. Therefore, this study aims to examine accounting practices within the bhubuwân tradition using a contextual approach. This study employs a qualitative ethnographic method conducted in Jaddih Village, Bangkalan Regency. Data were collected through interviews, participant observation, and documentation, and analyzed using an ethnographic model to capture the meanings and practices developed within the community. The results show that bhubuwân embodies informal accounting functions, including recording, measurement, control, and accountability, which are documented in the ongghâân book. These practices operate through social mechanisms based on trust, norms, and reciprocity, supported by an organized social structure. Furthermore, bhubuwân has multidimensional meanings, functioning as social debt and credit, a collective funding mechanism, a form of contribution, and a long-term social investment. This study concludes that accounting in a cultural context functions not only as an economic tool but also as a social mechanism that maintains balance, justice, and the sustainability of social relationships within the community.
TAX DATA MIGRATION THROUGH CORE TAX ADMINISTRATION SYSTEM : A NETNOGRAPHIC STUDY OF DIGITAL TAX CUMMUNITY DISCOURSE Sandy Novianto Sandy; Fidiana Fidiana
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 5 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21457346

Abstract

The digital transformation of tax administration has become one of the most significant public sector reforms undertaken by governments worldwide. Indonesia has accelerated this transformation through the implementation of the Core Tax Administration System (Coretax), an integrated platform intended to replace fragmented digital tax applications and establish a unified tax administration database. Despite its strategic importance, the early implementation of Coretax generated considerable discussion among taxpayers, tax consultants, and accounting professionals regarding technical reliability, usability, and adaptation to the new system. This study investigates how digital tax communities socially construct meanings and responses toward the migration to Coretax during its initial implementation phase This research adopts a qualitative approach using netnography. Data were collected through passive observation of publicly accessible discussions within Telegram tax communities, Twitter/X conversations, and online tax forums between January and August 2025. Qualitative data analysis was conducted using open coding, axial coding, and selective coding to identify dominant discourse themes and explain the socio-technical dynamics underlying user experiences The findings demonstrate that Coretax implementation represents a socio-technical transformation rather than merely a technological migration. Five dominant themes emerged from the digital discourse: system errors, user interface confusion, emotional resistance, collaborative adaptation, and system stabilization. Users experienced three consecutive migration phases characterized by initial confusion, resistance triggered by technical instability, and gradual acceptance following continuous system improvements. The study concludes that successful digital tax transformation depends not only on technological capability but also on effective communication, digital literacy, institutional responsiveness, and public trust. These findings contribute to the growing literature on digital taxation by highlighting the importance of social construction processes and online communities in shaping public sector technology adoption.
Co-Authors - Lussiana Abdan Syakura Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Anggraini Firsana Wayne Ariestianti, Widhi Aulia Rezy Fany Ayuningtiyas, Intan Saputri Azhar, Devhan Benaya Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Batul, Febronia Hersi Budiyanto Budiyanto Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dini Widyawati Dini Widyawati Diniwidyawati Dwi R, Endang Endang Dwi R Fadil Fadilah, Farhan Fadjrih Asyik, Nur Fauzi, Rizfi Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gabriel Pito Gabriel Pito HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Hindah Mustika Hindah Mustika Ikhsan Budi Riharjo Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lussiana Lussiana Madinatul Umro, Madinatul Maulana Robbi Felani Maya Sari Mildawati, Titik Mochamad Taufan Noor Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Pramaiswari, Gelia Ayu Primasari, Ratna Arizka Putra, Brillian Hanenda Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rohmah, Fifi Fauzia Rozi, Danu Sakina Sakina, Sakina Sandy Novianto Sandy Setyawardani, Lydia Siti Julaicha Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Syarifa, Hafidha Raniz Tiara, Tiara Titik Mildawati Titik Mildawati Titik Mildawati Tri Wulandari Triyonowati Triyonowati Ulya Anisa’ul Maghfiroh Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widhi Ariestianti Widhi Rochdianingrum Widyawati, Dini