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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi & Auditing Indonesia Jurnal Ketahanan Nasional JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Aplikasi Bisnis Jurnal Akuntansi dan Bisnis Journal of Contemporary Accounting Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Dan Bisnis The Indonesian Journal of Accounting Research Rahmatan Lil’alamin Journal of Community Services (RLA) Adpebi International Journal of Multidisciplinary Sciences IJEFSD
Ayu Chairina Laksmi, Ayu Chairina
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh persepsi manfaat, kemudahan penggunaan, risiko terhadap minat menggunakan dompet elektronik Muhammad Farid Iffat; Ayu Chairina Laksmi
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.art50

Abstract

This study aims to analyse and determine the variables perceived benefits, perceived ease of use, perceived risk can influence people's interest in using electronic wallet services. This research was conducted using a quantitative method using a questionnaire distributed online. The number of respondents in this study was 265 in the people of Medan City. This study uses data analysis with Structural Equation Modelling analysis with the Partial Least Square (PLS) method assisted by SmartPLS 3.0 software. The results of this study indicate that perceived benefits, perceived ease of use, and perceived risks have a positive and significant impact on the intention to use electronic wallets.
Determinants Analysis of Original Local Government Revenue in the Tourism Sector of the Special Regional of Yogyakarta Sundawan, Hilmy Pradana; Laksmi, Ayu Chairina
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.71430

Abstract

ABSTRACTThe aim of this research is to find out the effect of tourism investment, number of tourists, number of tourist attractions, hotel room occupancy rates, and tourism sector local tax on OLGR tourism sector in the Special Region of Yogyakarta. The sampling method used was purposive sampling. The data used is tourism investment, number of tourists, number of tourist attractions, hotel room occupancy rates, tourism sector local tax, and OLGR tourism sector in the Special Region of Yogyakarta in 2004 – 2022. This study is quantitative research with multiple linear regression. The results showed that number of tourist attractions, hotel room occupancy rates, and tourism sector local tax have a significant positive effect on the OLGR tourism sector. Tourism investment and number of tourists have no significant effect on OLGR tourism sector.Keywords: Government accounting, Local taxes, Multiple linear regression, Original local government revenue, Tourism investmentABSTRAKTujuan penelitian ini adalah untuk mengetahui pengaruh investasi pariwisata, jumlah wisatawan, jumlah objek wisata, tingkat hunian kamar hotel, dan pajak daerah sektor pariwisata terhadap PAD sektor pariwisata di Daerah Istimewa Yogyakarta (DIY). Metode penentuan sampel yang digunakan adalah purposive sampling yaitu data investasi pariwisata, jumlah wisatawan, jumlah objek wisata, tingkat hunian kamar hotel, pajak daerah, dan PAD sektor pariwisata DIY tahun 2004 – 2022. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa jumlah objek wisata, tingkat hunian kamar hotel berpengaruh positif signifikan terhadap PAD sektor pariwisata. Investasi pariwisata dan jumlah wisatawan tidak berpengaruh signifikan terhadap PAD sektor pariwisata.Kata Kunci: Akuntansi pemerintahan, Investasi pariwisata, Pajak daerah, Pendapatan asli daerah, Regresi linear berganda
Analisis To Do List Pada Aplikasi MonSAKTI Tahun 2023 Salsabila, Alya Nadhifah Salsabila; Laksmi, Ayu Chairina
Jurnal Aplikasi Bisnis Volume 21 No. 1, Juni 2024
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol21.iss1.art2

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis bagaimana alur rekonsiliasi MonSAKTI terkini dan implementasi penyelesaian fitur to do list pada aplikasi MonSAKTI di Kantor A tahun 2023 dalam menyajikan kualitas data Laporan Keuangan. Teknik pengambilan sampel dalam wawancara semi terstruktur adalah responden yang menggunakan aplikasi MonSAKTI. Sumber data yang digunakan dalam penelitian ini adalah data primer yaitu data yang dikumpulkan dari wawancara semi terstruktur, tinjauan pustaka, dan peraturan pemerintah. Analisis data kualitatif yang digunakan dalam penelitian adalah analisis tematik dengan pengolahan data menggunakan metode treduksi data, metode pengkodean dengan klasifikasi tema dan subtema serta penentuan kesimpulan. Hasil penelitian ini menunjukkan bahwa alur rekonsiliasi terbaru aplikasi Monsakti tahun 2023 mengalami perubahan dan melakukan penyelesaian to do list yang harus segera ditindaklanjuti agar kualitas data laporan keuangan valid dan akurat. Kata Kunci: To do list, Rekonsiliasi, MonSAKTI Abstract This study aims to analyze how the latest MonSAKTI reconciliation flow and the implementation of completing to do list feature in the MonSAKTI application in Office A in presenting the quality of Financial Report data. The sampling technique using a semi-structured interview method is the respondent that uses the MonSAKTI application. The data sources used in this research are primary data, namely data collected from semi-structured direct interviews, literature reviews, and government regulations. The qualitative approach used in the study is thematic analysis with data processing using methods of condensation, data reduction, conclusion determination, and the method of coding with theme and sub-theme classification. The results of this research show that the latest reconciliation flow for the Monsakti application in 2023 has changed and to do lists that have not been completed must be followed up immediately so that the quality of the financial report data is valid and accurate. Keyword: To do list, Reconciliation, MonSAKTI
Pottery MSMEs in Kasongan, Bantul, and Behavioral Intention to Use E-Wallet Laksmi, Ayu Chairina; Piniji, Lintang Sekar
Adpebi International Journal of Multidisciplinary Sciences Vol. 1 No. 1 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v1i1.283

Abstract

The purpose of this study is to describe pottery MSMEs in Kasongan, Bantul and their behavioral intention to use e-wallet. E-wallet is an electronic wallet that helps speed up transaction activities of its users. Technological updates make it easier for people to carry out financial activities wherever they are and at any time and using e-wallets will make it easier for their users to improve and update their business transactions. The population in this study is pottery MSMEs players in Kasongan, Bantul who have not used e-wallet before. This study uses qualitative research methods and employs semi-structured interviews to collect data from 10 pottery MSMEs players in Kasongan, Bantul. The results of this study indicate that pottery MSMEs players in Kasongan, Bantul, are still limited in terms of technology use and e-wallet use for their business. However, the findings of this study also show that pottery MSMEs players in Kasongan, Bantul, have the behavioral intention to use e-wallet to facilitate their business transactions.
The Effect of Government Expenditure on Education and Health Sectors on Poverty Rate (Study at Kuningan Regency, West Java) Laksmi, Ayu Chairina; Puteri, Saefah Auliyandini
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 3 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i8.5311

Abstract

Poverty is the main problem included in the agenda of the national development design. In 2022, Kuningan regency has the highest poverty rate among other regions in West Java. The study aims to determine the influence of government expenditure on education and health sectors on the poverty rate in Kuningan regency for the year of 2019-2022. This research describes the effect of government programs such as National Health Insurance (JKN) and Program Indonesia Pintar (PIP) on poverty rate in Kuningan regency, West Java. This research employed quantitative approach and multiple linear regression analysis using SPSS 25 software. The research used secondary data sourced from the Social Service, Education Office, and Health Office of Kuningan regency, West Java province. The results of this study show that the government expenditure on the education and health sectors has a negative and significant effect on the poverty rate in 32 sub-districts of Kuningan regency.
Determinan Tindakan Fraud pada Perguruan Tinggi Arifah, Alfin Nisaul; Laksmi, Ayu Chairina
Jurnal Akuntansi dan Bisnis Vol 25, No 1 (2025)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i1.1490

Abstract

This study aims to examine the factors influencing fraud in University. These factors include compensation suitability, internal control effectiveness, whistleblowing system, organizational culture, and religiosity. The study was conducted at the Top 27 universities in the Special Region of Yogyakarta according to UniRank 2024. The quantitative approach used was a survey method by distributing questionnaires to 165 university employees with at least one year of work experience. The analytical method used was multiple linear regression analysis. This study employed fraud triangle theory as its theoretical framework.. The results showed that compensation suitability, internal control effectiveness, and religiosity had no effect on the occurrence of fraud in higher education. Meanwhile, the whistleblowing system and organizational culture had a negative and significant influence on the occurrence of fraud in University. 
The influence of accounting students’ perception of public accounting profession: A study from Indonesia Laksmi, Ayu Chairina; Al Hafis, Savero Izkha
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
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.vol1.iss1.art5

Abstract

Public accounting profession is one of prestigious and important professions in Indonesia. Recent data, however, show that the number of public accountants in Indonesia is very small compared to the population. Thus, accounting students’ perception regarding the public accounting profession needs to be investigated. This study aims to investigate the influence of accounting students’ perception of public accounting profession toward their interest to the public accounting profession. A sample of 100 students from three different universities in Indonesia were used as respondents. The results demonstrate that financial rewards, professional recognition, labour market considerations and professional training positively influence the interests of accounting students to become a public accountant. The results also indicate that working environment, social values and personality have no influences on accounting students’ interest to become a public accountant.
The Effect of Profitability, Leverage, Liquidity, and Green Accounting on Corporate Social Responsibility Disclosures: Study on Mining Companies Listed on the Indonesia Stock Exchange from 2016 to 2020 Laksmi, Ayu Chairina; Hanin, Imtiyas Ula Dhiya
Jurnal Aplikasi Bisnis Volume 19 No. 2, Desember 2022
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol19.iss2.art8

Abstract

A company will maintain their existence and build a favorable image in public's eyes by fulfilling their social and environmental responsibilities as consequences of their expanding business. The Indonesian government through Law No. 32 of 2009 asserts the importance of balancing natural resource management, utilization of natural resources and human interests. However, there are still violations in the utilization of Indonesia's natural resources, especially in mining companies. This study aims to investigate whether profitability, leverage, liquidity, and green accounting affect Corporate Social Responsibility (CSR) disclosure in mining companies listed in the Indonesia Stock Exchange (IDX) during the period of 2016-2020. This study used quantitative method and secondary data; namely annual reports of mining companies that are listed in the IDX and were analysed using SPSS software program. Multiple linear regression analysis was used to analyse the data. Samples of this study were obtained through purposive sampling technique. The results demonstrate that green accounting have a positive and significant effect on Corporate Social Responsibility Disclosure. Meanwhile, leverage, profitability and liquidity do not show any effects on CSR disclosure.
Pengaruh modal sendiri, modal luar, dan volume usaha terhadap Sisa Hasil Usaha pada Koperasi di Kota Tasikmalaya tahun 2022 Umam, Rian Sahrul; Laksmi, Ayu Chairina
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal sendiri, modal luar, dan volume usaha, terhadap sisa hasil usaha (SHU) pada koperasi di Kota Tasikmalaya tahun 2022. Sampel yang digunakan dalam penelitian ini adalah 30 koperasi yang berada di Kota Tasikmalaya, Jawa Barat. Data dikumpulkan dengan menggunakan teknik sampling purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh dari website pemerintah kota Tasikmalaya. Analisis data dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa modal sendiri dan modal luar berpengaruh secara positif dan signifikan terhadap SHU dan volume usaha tidak berpengaruh terhadap SHU.
Pengaruh kesadaran wajib pajak, tax moral dan pemahaman keuntungan pajak terhadap kepatuhan wajib pajak orang pribadi dalam negeri Anggara, M Zueda; Laksmi, Ayu Chairina
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Kepatuhan pajak adalah suatu keadaan di mana wajib pajak memenuhi semua kewajiban perpajakan dan melaksanakan perpajakannya. Di Indonesia pemungutan pajak menerapkan self-assesment system yang di mana wajib pajak menghitung, melaporkan dan membayarkan kewajiban perpajakannya secara mandiri. Dengan diterapkannya self-assessment system di Indonesia, kepatuhan wajib pajak akan memengaruhi penerimaan pajak negara. Penelitian ini bertujuan untuk meneliti pengaruh kesadaran pajak, tax morale dan pemahaman keuntungan pajak terhadap peningkatan kepatuhan wajib pajak. Penelitian ini menggunakan metode kuantitatif. Populasi pada penelitian ini adalah wajib pajak yang berada di wilayah Daerah Istimewa Yogyakarta. Pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menyebarkan link kuesioner penelitian melalui social media. Sebanyak 107 kuesioner terkumpul dan dapat digunakan dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa kesadaran pajak dan pemahaman keuntungan pajak tidak berpengaruh terhadap peningkatan kepatuhan wajib pajak. Sementara itu tax morale menunjukkan pengaruh positif dan signifikan terhadap peningkatan kepatuhan wajib pajak.
Co-Authors Adella Puspita Hasri Ahmad Syarif Kurniawan Al Hafis, Savero Izkha Anggara, M Zueda Arifah, Alfin Nisaul Ataina Hudayati Cahyawati, Noor Endah Diki Ferdiana Hanin, Imtiyas Ula Dhiya Indah Suciati Isti Rahayu Mafazah, Nur Istiani Marfuah Meidawati, Neni Muhammad Farid Iffat Nustini, Yuni Piniji, Lintang Sekar Prabowo, Hendi Yogi Puteri, Saefah Auliyandini Raidho Satria Febrian Reni Yendrawati Rizki Hamdani Salsabila, Alya Nadhifah Salsabila Setyono, Primanita Sundawan, Hilmy Pradana Umairoh Ayunda Fitri Umam, Rian Sahrul Wirawan Hardinto