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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Business & Banking Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Ekonomi & Keuangan Islam Jurnal ULTIMA Accounting Proceeding of Conference on Islamic Management, Accounting, and Economics Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Rahmatan Lil’alamin Journal of Community Services (RLA)
Muamar Nur Kholid, Muamar Nur
Department Of Accounting, Faculty Of Business And Economics, Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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DIGITAL TRANSFORMATION AND TAX AVOIDANCE OF THE INDONESIAN BASIC MATERIALS AND ENERGY SECTOR Nanda Lestari, Dwi Novita; Kholid, Muamar Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 1 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, June 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i1.477

Abstract

This study was conducted to obtain empirical evidence regarding the effect of profitability, digital transformation, CFO co-optation, fixed asset intensity, institutional ownership, and independent commissioners on tax avoidance in companies included in the basic material sector category listed on the Indonesia Stock Exchange in 2018-2021. The sampling technique in this study used the purposive sampling method so that as many as 30 companies were obtained. The data analysis method uses multiple regression analysis. The results of this study show that CFO co-optation and intensity of fixed assets positively affect tax avoidance. Meanwhile, digital transformation does not affect tax avoidance. Furthermore, this study discusses research results in theoretical and practical domains.
Financial Determinants of Tax Avoidance: Empirical Study of Islamic Banks in Asia and COVID-19 Review Salsabilla, Selfira; Kholid, Muamar Nur
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 12 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v12i2.14358

Abstract

This study investigates the effects of profitability, firm size, leverage, and financial constraints on tax avoidance in Islamic banks across Asia. The research model was tested both before and during the COVID-19 pandemic, using data obtained from the Osiris database. The sample consisted of 22 Islamic banks in Asia that had complete data and reported profits during the observation period from 2016 to 2023. The data were analyzed using balanced panel data regression with the assistance of EViews software. Tax avoidance was measured using both the Effective Tax Rate (ETR) and Book–Tax Differences (BTD). The results indicate that profitability has a significant positive effect on tax avoidance. Firm size demonstrates a significant negative effect on tax avoidance during the COVID-19 period. Leverage consistently shows a significant negative effect on tax avoidance, both before and during the pandemic. Financial constraints exhibit a significant positive effect only during the pandemic. The study offers several implications: (1) Islamic bank management should balance capital structure to avoid overreliance on leverage; (2) highly profitable banks are encouraged to maintain their reputation and public trust by ensuring tax compliance; and (3) regulators need to strengthen oversight, particularly in unstable economic environments.
DISCLOSURE OF SUSTAINABILITY REPORTS ON ENERGY AND MINING COMPANIES: DOES OWNERSHIP STRUCTURE MATTER? Husniyyah, Rifa; Kholid, Muamar Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3879

Abstract

Abstract” Companies operating in the energy and mining sectors significantly impact the communities and environment in their vicinity. Companies need to mitigate these adverse effects, and one way they can do this is by disclosing a sustainability report. Organizations use sustainability reports to communicate their commitment to sustainable business practices. This study examines the factors influencing sustainability report disclosure in companies within the energy and mining sectors between 2018 and 2021. This study implemented the multiplier linear regression data analysis procedure. The findings show that gender diversity in the board of directors, leverage, liquidity, and profitability do not significantly affect sustainability report disclosure. However, disclosure of sustainability reports is significantly impaired by the ownership structure. Keywords: Sustainability Report; Ownership Structure; Gender Diversity
Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia Kholid, Muamar Nur; Alvian, Shani; Tumewang, Yunice Karina
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.74

Abstract

This study figured out the factors that influence Micro, Small, and Medium Enterprises (MSMEs) in Indonesia to adopt a mobile accounting application as a tool to record business transactions and to prepare financial reports. This research applies the Unified Theory of Acceptance and Use of Technology (UTAUT) with two additional variables, namely perceived risk and perceived trust. Using a combination of purposive, convenience, and snowball sampling techniques, this study distributed questionnaires to MSME owners in Indonesia who know the mobile accounting app. Following that, this study uses the Partial Least Square-Structural Equation Model (PLS-SEM) to analyze the data obtained and to confirm the significance of the causality relationship. Effort expectancy, performance expectancy, social influence, and perceived trust have a significant positive effect on the intention to adopt a mobile accounting app. The study provides knowledge of the factors that influence MSME owners' intentions to choose a mobile accounting app which might help app providers to develop strategies to meet the expectation of MSME owners. This study merely examines the intention to adopt a mobile accounting app, hence further study could examine the user's intention to continue using the mobile accounting app, by using the longitudinal data collection.
DETERMINANTS OF ENTREPRENEURIAL CAREER CHOICE: AN EMPIRICAL STUDY OF ACCOUNTING STUDENTS Septiana, Laela Ma’rifatika; Kholid, Muamar Nur
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 11, No 1 (2022): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.776 KB) | DOI: 10.26418/jebik.v11i1.53125

Abstract

The purpose of this study was to ascertain the factors that influence accounting students' intentions to become entrepreneurs. The Theory of Planned Behavior (TPB) served as the theoretical foundation for this investigation. Subjective norms were divided into two viewpoints in this study: injunctive norm and descriptive norm. Purposive sampling was used to select respondents for this study. The sample criteria for this study were accounting students who enrolled in an undergraduate program at universities in Yogyakarta. According to the data gathered, 213 respondents completed this research questionnaire. The data were analyzed using the PLS-SEM approach in conjunction with the SmartPLS 3.0 software. The findings of this study revealed that entrepreneurial intention was positively influenced by attitude and perceived behavioral control. Meanwhile, self-confidence and creativity had a positive effect on attitude. Additionally, the study's findings indicated that business environment and training had a positive effect on perceived behavioral control. Both the injunctive and descriptive norm variables showed a favorable effect on intention, but the effect was not statistically significant. This study revealed the factors that influence accounting students' intentions to become entrepreneurs, which might assist lecturers and program directors to encourage accounting students to pursue entrepreneurial endeavors.JEL: M10, M40, L26
WIRAUSAHA SEBAGAI PREFERENSI KARIR MAHASISWA AKUNTANSI: PENJELASAN MODEL TERINTEGRASI Saputri, Adetia Resa; Kholid, Muamar Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.105

Abstract

Penelitian ini bertujuan untuk menganalisis determinan mahasiswa akuntansi untuk berwirausaha dengan mengintegrasikan Theory of Planned Behavior (TPB), dan Entrepreneurial Event Theory (EET) dalam model penelitiannya. Sampel penelitian ini merupakan mahasiswa Akuntansi yang sedang mengambil studi di Yogyakarta. Data diperoleh melalui penyebaran kuesioner dan dianalisis dengan menggunakan Structural Equation Model – Partial Least Square (SEM-PLS) dengan bantuan software SmartPLS 3.0. Hasil analisis menunjukkan bahwa attitude berpengaruh signifikan positif terhadap perceived desirability, dan injunctive norm serta perceived behavioral control berpengaruh signifikan positif terhadap perceived feasibility. Hasil analisis juga menunjukkan bahwa perceived desirability dan perceived feasibility berpengaruh positif signifikan terhadap niat mahasiswa akuntansi berwirausaha. Implikasi praktis dan teoritis dibahas lebih lanjut berdasarkan hasil analisis yang ada.
Explaining E-Wallet Continuance Intention: A Modified Expectation Confirmation Model Dhia, Afifah Wafir; Kholid, Muamar Nur
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 8 No 2 (2021): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v8i2.23592

Abstract

This research paper aimed to examine the factors influencing user preferences to continue using E-Wallet. This research paper identified the factors by modifying the Expectation Confirmation Model by adding the Perceived Risk and Trust variables. This research paper employed primary data based on a questionnaire with a sample of E-Wallet users. Data were obtained by distributing online questionnaires, and data from 200 respondents were analyzed using Structural Equation Model – Partial Least Square (SEM-PLS). Data analysis indicated that Perceived Usefulness, Satisfaction, and Trust had a significant positive effect on users' intentions to continue using E-Wallet. On the other hand, confirmation had a positive and significant impact on perceived Usefulness and trust, while no effect on Satisfaction and Perceived Risk. Explanation and implications of data analysis are discussed.
The Determinants of Micro and Small Enterprises Performance: An Empirical Study of Millennial and Centennial Entrepreneurs Ambinari, Nur Ayu; Kholid, Muamar Nur
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 9 No 1 (2022): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v9i1.27597

Abstract

The purpose of this study is to determine the factors affecting the enterprise performance of Micro and Small Enterprises (MSEs) among generations Y (millennial) and Z (centennial) entrepreneurs during the Covid-19 pressure under the theory of Resource-Based View. Data were collected by online questionnaires to 227 generation Y and Z respondents and were analyzed using the Partial Least Squares Structural Equation Model (PLS-SEM). The data analysis findings indicate that risk-taking and networking positively affect micro and small enterprise performance positively and positively affect entrepreneurial competencies. Entrepreneurial competencies also significantly positively affect micro and small enterprise performance. While technology usage has no significant effect on micro and small enterprise performance, it substantially affects entrepreneurial competencies. Theoretical and practical contributions are provided.
Determinants of personal accounting applications adoption: A perspective of the centennial generation Saputri, Selvi; Kholid, Muamar Nur
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art5

Abstract

This study aims to identify the factors influencing the intention to use a personal accounting application by employing the Technology Acceptance Model (TAM) and the Diffusion of Innovation (DOI) theory. The sampling methods were purposive and convenient, focusing on individuals from the Centennial Generation. A total of 201 respondents were selected based on these criteria. The research employed a quantitative approach. The findings reveal that complexity, relative advantage, and observability enhance perceived usefulness; however, they do not have a positive influence on perceived ease of use. On the other hand, compatibility and trialability have a positive impact on both perceived ease of use and perceived usefulness. Additionally, perceived ease of use has a positive influence on perceived usefulness, and both perceived usefulness and perceived ease of use contribute positively to the intention to use.
Co-Authors Aditya Pandu Wicaksono Alvian, Shani Alvian, Shani Ambinari, Nur Ayu Anis Al Rosjidi Arief Bachtiar Dela Anggraeni Dewi, Herlina Rahmawati Dhia, Afifah Wafir Dhita Mawar Hutami Fathmy Azizah Fierda Ayu Apralia Diptasary Ghaisani, Firdina Intan Globi Ukhra Hanudin Amin Husniyyah, Rifa Jannah D , Khairunnisa Al-qur'aini Nur Kinanthi Putri Ardiami Maharani, Yestias Maulidyati Aisyah Maulidyati Asiyah Nanda Lestari, Dwi Novita Nurfauziya, Ahada Padma Dwi Haryanto Reny Lia Riantika Rizki Hamdani Salsabilla, Selfira Saputri, Adetia Resa Saputri, Selvi Selfira Salsabilla Selfira Salsabilla Septiana, Laela Ma’rifatika Shani Alvian Syifa Rahmatika Tumewang, Yunice Karina Tumewang, Yunice Karina Yunan Najamuddin Yunice Karina Tumewang