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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Artificial Intelligence and Digital Business Benefit : Journal of Bussiness, Economics, and Finance Social Science Academic IJMA Media Riset Bisnis Ekonomi Sains dan Terapan Media Resonansi Pengabdian Masyarakat
Rindu Ferdina Lestari
Universitas Muhammadiyah Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ACCOUNTABILITY FOR THE RELATIONSHIP BETWEEN ZAKAT LITERACY, OPERATING PROFIT, AND THE INTEREST OF MSMES IN PAYING ZAKAT THROUGH ZAKAT MANAGEMENT ORGANIZATION Dahlia Tri Anggraini; Siti Hartinah; Rindu Ferdina Lestari
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.35071

Abstract

Zakat is the key to poverty alleviation efforts, tackling social problems to empowering micro-economics in addition to funds from the APBN. It is hoped that there will be a joint movement including from MSME actors. The purpose of this study was to examine and analyze the effect of accountability on the relationship between literacy, operating profit, and the interest of MSMEs in paying zakat through Zakat Management Organization (ZMO). With the stages of research; survey in the form of distributing questionnaires and interviews to the respondents (MSME entrepreneurs); processing data on the distribution of questionnaires using the SmartPLS 3 software; and data analysis. The results of this study are that zakat literacy has no significant positive effect, operating profit and accountability has a significant positive effect. This research has an implication by this research, MSME in Cipadu Market have a good zakat literacy, but they aren't familiar with ZMO. Accordingly, ZMO must be active in socializing their program to muzakki, especially MSMEs. The expectations are that MSMEs will become muzakki and will pay their zakat from their operating income through ZMO. So that it can increase the realization of zakat funds collected through ZMO in Indonesia.Keywords: Accountability, Literacy, Net Income, MSMEs, ZMO ABSTRAKZakat menjadi kunci upaya pengentasan kemiskinan, penanggulangan masalah sosial hingga pemberdayaan ekonomi mikro selain dana dari APBN. Melalui zakat, diharapkan terdapat gerakan bersama termasuk dari para pelaku UMKM. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh akuntabilitas terhadap hubungan literasi, laba usaha, dan minat UMKM membayar zakat melalui Zakat Management Organization (ZMO). Dengan tahapan penelitian; survei berupa penyebaran kuesioner dan wawancara kepada responden (pengusaha UMKM); pengolahan data penyebaran kuesioner menggunakan software Smart PLS 3; dan analisis data. Hasil dari penelitian ini adalah literasi zakat berpengaruh positif tidak signifikan, laba usaha dan akuntabilitas berpengaruh positif signifikan. Penelitian ini memiliki implikasi praktis bahwa meskipun UMKM di Pasar Cipadu memiliki literasi zakat yang baik, tetapi mereka tidak mengenal ZMO. Oleh karena itu, ZMO harus aktif mensosialisasikan programnya kepada para muzakki, khususnya UMKM. Harapannya, UMKM akan menjadi muzakki dan akan membayar zakat dari hasil usaha mereka melalui ZMO. Sehingga dapat meningkatkan realisasi dana zakat yang terkumpul melalui ZMO di Indonesia.Kata Kunci: Akuntabilitas, Laba Bersih, Literasi, UMKM, ZMO
MODEL PREDIKSI KEBANGKRUTAN BISNIS DIMODERASI LEVERAGE: STUDI PERUSAHAAN TELEKOMUNIKASI TERHADAP MODEL Z-SCORE ALTMAN Munawaroh, Azizatul; Sutanti, Sutanti; Lestari, Rindu Ferdina; Nurqamarani, Adhisty Shabrina
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).43-59

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh Financial distress dan Kebijakan Dividen terhadap Nilai Perusahaan, dengan Leverage sebagai variabel moderasi, khususnya pada perusahaan telekomunikasi selama periode 2019 hingga 2022. Metode sampling yang digunakan adalah purposive sampling, dan analisis data dilakukan menggunakan perangkat lunak SPSS versi 20. Temuan utama penelitian ini adalah tiga poin kunci. Pertama, financial distress, yang diwakili oleh Zscore, menunjukkan pengaruh negatif yang signifikan terhadap nilai perusahaan dengan nilai t sebesar -2.061 dan signifikansi 0.050. Ini mengindikasikan bahwa semakin tinggi tingkat financial distress suatu perusahaan, semakin rendah nilai perusahaan tersebut. Kedua, dividen yang dibayarkan oleh perusahaan mempengaruhi nilai perusahaan dengan cara positif yang signifikan, dengan nilai t sebesar -2.660 dan signifikansi 0.14, menunjukkan bahwa perusahaan dengan kebijakan dividen yang lebih besar cenderung memiliki nilai perusahaan yang lebih tinggi. Ketiga, leverage memainkan peran ganda dalam penelitian ini. Pertama, sebagai variabel moderasi semu yang mempengaruhi hubungan antara financial distress dan nilai perusahaan. Kedua, leverage berperan sebagai moderator potensial dalam menghubungkan kebijakan dividen dengan nilai perusahaan. Temuan ini memberikan wawasan penting bagi pemangku kepentingan untuk memahami dinamika antara faktor-faktor ini dalam konteks industri telekomunikasi.
KEBIJAKAN DIVIDEN PERBANKAN BUMN DI BEI: SEBERAPA BESAR PENGARUH LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN? (2018-2024) Munawaroh, Azizatul; Sutanti, Sutanti; Lestari, Rindu Ferdina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.904

Abstract

This study analyzes the effect of liquidity, profitability, and company size on dividend policy in state-owned banks listed on the IDX for the period 2018-2024. The method used is multiple linear regression with panel data, processed using EViews, with a sample of four state-owned banks that meet purposive sampling. The results of the study indicate that liquidity and profitability have a positive and significant effect on dividend policy, while company size has a negative but insignificant effect. This finding indicates that banks with high liquidity and profitability are more likely to distribute larger dividends, while company size is not the main factor in dividend policy. This study provides implications for banking management to consider liquidity and profitability factors in determining dividend policy. In addition, investors are advised to pay more attention to profitability and liquidity as the main indicators in assessing a bank's dividend potential, rather than relying solely on company size.
DETERMINAN AKUNTANSI RUMAH TANGGA Hartinah, Siti; Lestari, Rindu Ferdina; Triwarti, Hairul; Bahiroh, Eloh
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.477

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on the implementation of household accounting among housewives in the South Larangan area of Tangerang City. The research design used an associative quantitative approach. Primary data were collected through questionnaires from 35 housewives selected through random sampling. Data analysis was performed using multiple linear regression using SPSS, preceded by validity, reliability, and classical assumption tests (normality, heteroscedasticity, multicollinearity).The results indicate that financial literacy and financial behavior positively and significantly influence the implementation of household accounting. Good financial literacy improves housewives' ability to manage finances, while disciplined financial behavior (budgeting, control, and saving) directly contributes to the effectiveness of accounting practices. These findings support the Theory of Planned Behavior, indicating that positive attitudes and perceived behavioral control, driven by financial literacy and behavior, shape effective household accounting intentions and actions. Contribution to practice/policy: Beneficial for housewives and assists families in systematic financial management. This research focuses only on housewives in the Larangan Selatan and does not cover a wider area. Keywords : Accounting, household, Financial Literacy and Financial Behavior
PERAN KEBIJAKAN HUTANG, KEBIJAKAN DEVIDEN, RASIO KEBANGKRUTAN TERHADAP NILAI PERUSAHAAN Lestari, Rindu Ferdina; Munawaroh, Azizatul
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.126

Abstract

This research aims to explore the role of debt policy, dividend policy and bankruptcy ratio on company value, especially in telecommunications companies during the period 2019 to 2022. The sampling method used was purposive sampling, and data analysis was carried out using SPSS version 20 software. The main findings of the research these are the three key points. First, the debt policy variable –DER (X1) has an influence on company value. Based on the research, it was found that the DER regression coefficient was -16,698, the t value had a negative sign of -.737, with a significant value of 0.468 which was greater than 0.05 (0.468 0.05), where debt policy had no influence on company value. Second, DPR dividend policy variable (X2). Based on research, the DPR regression coefficient is -2.245, the t value has a negative sign of -3.297 with a significance value of 0.003 which is greater than 0.05 (0.030.05), where DER (X2) has a negative and significant influence on the value of the company. In other words, if the DER value decreases, the company value will increase. The three Bankruptcy Ratio variables (Z-Score)(X3) have a positive value of 443,349, the calculated t value has a positive sign of 2.630, with a significance value of 0.015 which is smaller than 0.05 (0.015 0.05), where the Z-Score (X3) has a positive and significant influence on company value. In other words, when the Z-Score increases, the company value will increase or be in the same direction. These findings are expected to provide important insights for stakeholders to understand the dynamics between these factors in the context of the telecommunications industry. Keywords : Debt policy, dividends, financial distress, market capital
Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan (Fruad) dengan Pengalaman Auditor sebagai Variabel Moderasi Eriena Daffina Puspa; Rindu Ferdina Lestari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8687

Abstract

Kemampuan auditor dalam mendeteksi kecurangan menjadi semakin krusial seiring meningkatnya praktik manipulasi laporan keuangan yang dapat menyesatkan pengguna informasi dan memengaruhi pengambilan keputusan ekonomi. Berbagai kasus kecurangan yang terjadi menunjukkan bahwa auditor dituntut untuk memiliki kemampuan yang memadai dalam mengidentifikasi indikasi fraud secara tepat dan profesional. Namun, penelitian terdahulu masih menunjukkan hasil yang tidak konsisten terkait pengaruh moral reasoning, tekanan waktu, skeptisme, serta pengalaman auditor terhadap kemampuan auditor dalam mendeteksi kecurangan. Ketidakkonsistenan hasil penelitian tersebut menunjukkan adanya research gap yang perlu dikaji lebih lanjut agar diperoleh pemahaman yang lebih komprehensif mengenai faktor-faktor yang memengaruhi kemampuan auditor dalam mendeteksi kecurangan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh moral reasoning, tekanan waktu, dan skeptisme terhadap kemampuan auditor dalam mendeteksi kecurangan, serta menguji peran pengalaman auditor sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi auditor yang bekerja pada Kantor Akuntan Publik di wilayah Jakarta Selatan berdasarkan direktori tahun 2025. Teknik pengambilan sampel menggunakan probability sampling melalui metode simple random sampling sehingga diperoleh 97 responden. Analisis data dilakukan menggunakan metode outer model, inner model, serta pengujian hipotesis dengan bantuan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa moral reasoning, tekanan waktu, dan skeptisme berpengaruh signifikan terhadap kemampuan auditor dalam mendeteksi kecurangan. Selain itu, pengalaman auditor terbukti mampu memoderasi pengaruh moral reasoning dan skeptisme, namun tidak mampu memoderasi pengaruh tekanan waktu terhadap kemampuan auditor dalam mendeteksi kecurangan.
PENDAMPINGAN LITERASI PERAN PEREMPUAN PADA PENCATATAN AKUNTANSI RUMAH TANGGA Siti Hartinah; Rindu Ferdina Lestari; Hairul Triwarti; Hamli Syaifullah; Nadia Rahmadhanti; Ajeng Setio Mardiani
Media Resonansi Pengabdian Masyarakat Vol 1, No 1 (2025): Media Resonansi Pengabdian Masyarakat
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrdimas.v1i1.280

Abstract

This community service program aims to enhance household financial literacy, strengthen the role of women in basic financial record-keeping, and introduce the utilization of financial technology (FINTECH) in daily financial management. The target group of this program was a community of housewives located at Jalan Mushollah Nurul Amal, Tangerang, with Ms. Nani Rohaini serving as the main partner. The implementation method was structured into three stages: preparation, execution, and evaluation. The preparation stage involved conducting a preliminary survey, analyzing partner needs, developing educational materials, and assigning tasks among the academic team members. The execution stage was carried out through an interactive lecture method, discussions, practical exercises in daily transaction recording, and the introduction of e-banking and digital wallet services. Evaluation was conducted through direct observation, questionnaires, interviews, and group discussions to assess participants' understanding and the effectiveness of the program. The results demonstrate a significant improvement in participants’ awareness of the importance of systematic financial recording, their ability to create basic household financial records, and their readiness to utilize digital financial services. This program highlights the critical role of empowering women in strengthening family economic resilience through enhanced financial literacy. Future plans include follow-up visits and the development of digital-based learning modules to ensure sustainable impacts. Overall, this community service initiative provides tangible contributions to strengthening household financial management capacity through literacy and technology integration.Keywords: Financial Literacy, Household Accounting Records, Women Empowerment, Financial Technology (FINTECH), Community Service.
Pengaruh Pengungkapan ESG, Profitabilitas, dan Kepemilikan Asing terhadap Penghindaran Pajak Nadira Alya Putri Setiawan; Rindu Ferdina Lestari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12824

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Environmental, Social, and Governance (ESG), profitabilitas, dan kepemilikan asing terhadap penghindaran pajak pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilandasi oleh Teori Keagenan dan Teori Legitimasi untuk menjelaskan hubungan antara pengungkapan tanggung jawab perusahaan, kinerja keuangan, dan struktur kepemilikan terhadap perilaku perpajakan korporasi. Metode yang digunakan adalah kuantitatif dengan pendekatan kausalitas (explanatory research). Data bersumber dari laporan tahunan dan laporan keberlanjutan yang dipublikasikan resmi, dipilih melalui teknik purposive sampling sehingga diperoleh 20 perusahaan sampel dengan 80 observasi selama empat tahun. Analisis data dilakukan melalui regresi data panel menggunakan Eviews 12, meliputi uji kelayakan model, uji asumsi klasik, serta uji hipotesis. Hasil penelitian menunjukkan bahwa pengungkapan ESG dan profitabilitas berpengaruh positif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan asing berpengaruh positif namun tidak signifikan
Love, Compassion, and Sustainability Accounting: An Islamic Values-Based Framework for Ethical and Spiritual Sustainability Reporting Ika Agustina; Elvira Sitna Hajar; Tetty Nur Intan Rifia; Azizatul Munawaroh; Rindu Ferdina Lestari; Rahmat Irawan
Social Science Academic Vol. 4 No. 2 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.10551

Abstract

This study proposes a conceptual framework for sustainability accounting grounded in Islamic values of love and compassion (mawaddah and rahmah). Employing a qualitative library research methodology, the study synthesizes classical Islamic sources—the Quran, Hadith, and juristic principles—alongside contemporary sustainability literature encompassing GRI standards and ESG frameworks. The analysis identifies five foundational elements of an Islamic sustainability accounting framework: (1) accountability toward all of creation (rahmah); (2) balance across economic, social, and environmental dimensions (tawazun); (3) intergenerational compassion (maslahah and amanah); (4) transparency as an expression of love and honesty (sidq); and (5) ethical consumption and production (qana'ah and itqan). The proposed framework is not merely normative but offers actionable sustainability reporting indicators applicable across diverse organizational contexts. This study contributes an epistemological dimension to Islamic accounting theory by integrating spiritual and ethical values into sustainability reporting practice, thereby enriching the broader discourse on accountable, inclusive, and equitable sustainable development.
Pengaruh Beban Kerja, Indenpendensi, skeptisme profesional, dan pengalaman kerja terhadap kemampuan auditor mendeteksi kecurangan pada laporan keuangan Nanda Yuliana; Rindu Ferdina LestarI
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 5 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i5.2153

Abstract

Kecurangan pelaporan keuangan masih menjadi permasalahan serius karena menimbulkan kerugian besar bagi para pemangku kepentingan. Penelitian ini bertujuan untuk mengetahui pengaruh beban kerja, independensi, skeptisme profesional, dan pengalaman kerja terhadap kemampuan auditor mendeteksi kecurangan pada laporan keuangan. Penelitian menggunakan pendekatan kuantitatif dengan data primer dari kuesioner yang disebarkan kepada 100 auditor pada 11 Kantor Akuntan Publik di Jakarta Selatan melalui teknik purposive sampling, dan dianalisis menggunakan SEM-PLS dengan bantuan SmartPLS 4. Hasil penelitian menunjukkan bahwa beban kerja berpengaruh positif dan signifikan terhadap kemampuan auditor mendeteksi kecurangan, berlawanan arah dengan hipotesis awal; independensi dan skeptisme profesional berpengaruh positif dengan taraf signifikansi yang tipis; pengalaman kerja berpengaruh positif dan signifikan; serta keempat variabel secara simultan berpengaruh signifikan dengan kemampuan menjelaskan sebesar 32,6% . Dengan demikian, kemampuan deteksi kecurangan dibentuk oleh perpaduan faktor situasional dan faktor internal auditor. Kata Kunci: beban kerja; independensi; skeptisme profesional; pengalaman kerja; deteksi kecurangan
Co-Authors Ajeng Setio Mardiani Bahiroh, Eloh Dahlia Tri Anggraini Elvira Sitna Hajar Eriena Daffina Puspa Hairul Triwarti Hamli Syaifullah Hartinah, Siti Ika Agustina Munawaroh, Azizatul Nadia Rahmadhanti Nadira Alya Putri Setiawan Nanda Yuliana Nurqamarani, Adhisty Shabrina Rahmat Irawan Siti Hartinah sutanti sutanti Sutanti, Sutanti Tetty Nur Intan Rifia Triwarti, Hairul