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All Journal Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Ilmiah Berajah Journal SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Return : Study of Management, Economic and Bussines Jurnal Riset Ilmiah Journal of Economics and Management INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Greenation International Journal of Law and Social Sciences Dinasti Information and Technology Dinasti Accounting Review Jurnal Pengabdian Masyarakat dan Penelitian Terapan Indonesian Journal of Sustainability
Istianingsih Istianingsih, Istianingsih
Mercu Buana University Jakarta
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Accountants as Pillars of Transparency: Strengthening Constitutional Law through Tax Law Enforcement in the Digital Era Asri, Ardison; Istianingsih, Istianingsih
Greenation International Journal of Law and Social Sciences Vol. 2 No. 3 (2024): (GIJLSS) Greenation International Journal of Law and Social Sciences (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijlss.v2i3.282

Abstract

Tax law enforcement is a critical element in supporting the financial stability of the state and upholding constitutional principles in Indonesia. In an era of rapid digital transformation, challenges such as tax avoidance by multinational entities and high-income individuals have become increasingly complex, requiring innovative and collaborative solutions. This study highlights the strategic role of accountants as key pillars in fostering fiscal transparency, enhancing accountability, and upholding constitutional supremacy as mandated by Article 23A of the 1945 Constitution of Indonesia. Accountants act as guardians of financial reporting integrity, ensuring compliance with tax regulations and detecting and preventing tax manipulation through the application of advanced technologies. Using a Systematic Literature Review (SLR) approach, this study identifies the significant contributions of accountants in improving tax compliance and reinforcing the implementation of constitutional principles such as justice, transparency, and accountability. The findings suggest that integrating constitutional law knowledge into accounting education, providing training in artificial intelligence-based technologies, and fostering collaboration between accounting associations and government authorities are essential steps to address the challenges faced. This research offers practical recommendations to strengthen the role of accountants in tax law enforcement, creating a more equitable, transparent, and constitutionally aligned taxation system.
The missing link in the relationship of corporate social responsibility and firm value in Indonesia Istianingsih, Istianingsih
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 1, No 1 (2022): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.1.1.51-72

Abstract

The inconsistency of research results on the relationship between Corporate Social The inconsistency of research results on the relationship between Corporate Social Responsibility and Firm Value indicates missing variables in the relationship. This study aims to test Profitability as a moderator and mediator that bridges CSR and Firm Value's relationship. his type of research is causal-comparative research. The population in this study includes companies manufacturing listed on the Indonesia Stock Exchange (IDX). Selection of the sample with the purposive sampling method. This research's total sample is 107 companies for three periods, so the total sample size is 107 companies x 3 periods 321 data. The analysis used is path analysis and test Moderated Regression Analysis (MRA). The results showed that CSR positive and significant effect on Profitability. On the other hand, CSR is a significantly negative effect on firm value. As measured by return on assets (ROA), Profitability has a significantly positive effect on firm value. CSR positive and significant effect on the firm value of the Company through Profitability. On the other hand, as measured by return on assets (ROA), Profitability proved unable to moderate the relationship between CSR with the firm's value.
Efisiensi kinerja bank pembangunan daerah di Indonesia tahun 2011-2020 Parno, Parno; Istianingsih, Istianingsih; Wihadanto, Ake
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2959

Abstract

Di tengah kondisi perekonomian yang melambat dan tingkat non performing loan yang berada di atas rata-rata NPL perbankan, Bank Pembangunan Daerah (BPD) sudah seharusnya memperhatikan kinerja perbankan mereka. Tingkat NPL yang dimiliki BPD mernjadi tertinggi dibanding kelompok bank lainnya. Penelitian ini mengukur tingkat efisiensi BPD di Indonesia selama tahun 2011-2020. BPD dikelompokkan menjadi tiga klaster berdasarkan aset yang dimiliki. Tingkat efisiensi kinerja diukur menggunakan tools efisiensi yaitu Stochastic Frontier Analysis dan Data Envelopment Analysis. Penelitian ini juga membandingkan rata-rata tingkat efisiensi teknis yang dicapai BPD. Hasil penelitian menunjukkan bahwa tingkat efisiensi teknis BPD yang diukur menggunakan metode Stochastic Frontier Analysis menghasilkan pengukuran efisiensi teknis yang lebih tinggi secara rata-rata bila dibandingkan dengan hasil pengukuran metode Data Envelopment Analysis. Uji beda rata-rata dilakukan setelah data efisiensi teknis diperoleh dan diuji dengan pendekatan nonparametrik. Pada pengukuran efisiensi teknis metode Stochastic Frontier Analysis diperoleh kesimpulan bahwa tidak terdapat perbedaan yang signifikan antarkelompok aset BPD sedangkan pada pengukuran metode Data Envelopment Analysis diperoleh kesimpulan bahwa terdapat perbedaan signifikan antarkelompok aset BPD
Dynamics of Consumer Boycotts: Exploring the Interplay of Expressive and Instrumental Factors Robertus Suraji; Marrisa Haque; Yasir, Muhammad; Istianingsih, Istianingsih
Dinasti Information and Technology Vol. 1 No. 2 (2023): Dinasti Information and Technology (October 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dit.v1i2.309

Abstract

This research explores consumer participation in product boycotts in Indonesia, focusing on the interplay between expressive and instrumental factors over time. Through a systematic literature review, this study reveals that emotional responses and personal identity trigger boycotts, serving as expressions of solidarity or protests against conflicting values. As time progresses, practical considerations, such as boycott effectiveness, become dominant motivators, following the "hot" to "cold" phase transition. Social media plays a critical role in strengthening boycott movements and facilitating discussions that impact this transition. Implications extend to businesses, activists, policymakers, and academics. Companies should develop responsive communication strategies addressing both expressive and instrumental factors. Activists can leverage technology to enhance campaign impact, and policymakers can use insights to encourage responsible business practices. In summary, this research highlights multidimensional boycott dynamics influenced by expressive and instrumental factors, emphasizing the pivotal role of social media and its implications for various stakeholders.
Pengaruh Rasio Keuangan terhadap Nilai Perusahaan pada Perusahaan Sektor Makanan dan Minuman (Terdaftar di Bursa Efek Indonesia) Ziah, Sifa Ulfa; Istianingsih, Istianingsih; Mukti, Aloysius Harry
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1220

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas terhadap Nilai Perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi dan sampel penelitian ini adalah laporan keuangan perusahaan sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2019 – 2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 104 sampel data yang diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi dengan regresi linear berganda, serta uji hipotesis. Hasil penelitian ini menunjukan Likuiditas tidak berpengaruh terhadap Nilai Perusahaan, Solvabilitas berpengaruh positif terhadap Nilai Perusahaan, Profitabilitas berpengaruh positif terhadap Nilai Perusahaan.
PENGARUH FEE AUDIT, AUDIT TENURE, AUDIT DELAY TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2022) Saputra, Septian Tri; Istianingsih, Istianingsih; Mukti, Aloysius Harry
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2417

Abstract

Tujuan dari penelitian ini adalah untuk menguji bagaimana fee audit, audit tenure dan audit delay mempengaruhi kualitas audit. Penelitian ini menggunakan tipe data sekunder dan metodologi kuantitatif. Laporan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019–2022 dijadikan sebagai populasi penelitian. Laporan-laporan tersebut diolah dengan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan. Tiga puluh lima perusahaan dipilih secara acak dari hasil kriteria yang ditentukan. Analisis regresi logistik digunakan dalam penelitian ini. Temuan survei menunjukkan bahwa audit fee berpengaruh positif terhadap kualitas audit, audit tenure tidak berpengaruh terhadap kualitas audit, dan audit delay tidak berpengaruh terhadap kualitas audit.
PENGARUH BEBAN KERJA, PENGALAMAN AUDIT, DAN TIPE KEPRIBADIAN AUDITOR DALAM MENDETEKSI KECURANGAN : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH KOTA DKI JAKARTA Sarman, Ayu Meita; Istianingsih, Istianingsih; Mukti, Aloysius Harry
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2441

Abstract

Penelitian ini bertujuan untuk lmengevaluasi dampak Beban Kerja, lPengalalman Aludit dan Tilpe Keprilbadian Audiltor dalam Mengidentilfikasi kecurangaln di Kalntor Akunltan Pulblik (KAP) di Willayah Kota DKI Jakarta. Peneliitian ini menggunakan pendekatan non-probability sampling denlgan lmetode lpurlposive samlpling. Jumlah sampell yang digunalkan adalah 62 respolndenl. Desainl penelitianl ini adalah penglujianl hipotesis menggulnakanl Structural Equitation Model (SEM) – SmartPLS 4.0. Hasill Penellitilan menulnjulkkan bahlwa (1) Beban Kerlja memillikli damlpak positlif terhadalp penldeteksianl keculranganl; (2) Pengalamanl Auditorl tidak memilliki damlpak signilfikan terhadapl penldetelksi keculranglan; (3) Tipe Kepribadilan memilliki damlpak positif terhaldapl penldetelksi kecurlranglan.
PENGARUH PENGALAMAN AUDITOR, REPUTASI AUDITOR, PROFESIONALISME AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Di wilayah Kota Bekasi dan DKI Jakarta) Adha, Safitri Namira; Istianingsih, Istianingsih; Mukti, Aloysius Harry
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 3 (2024): SENTRI : Jurnal Riset Ilmiah, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i3.2451

Abstract

The Influence of Audit Experience, Auditor Reputation, Auditor Professionalism on Audit Quality. This research aims to measure the influence of auditor experience, auditor reputation, auditor professionalism on audit quality (empirical study at public accounting firms in the Bekasi City and DKI Jakarta areas). This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 83 respondents. The design used in this research is hypothesis testing using Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has no effect on audit quality; (2) Auditor reputation has a positive effect on audit quality; (3) Auditor professionalism influences audit quality.
Benefits of SWOT Analysis in Marketing Strategy for Sustainable Business Management Haque, Marissa Grace; Yasir, Muhammad; Suradji, Robertus; Istianingsih, Istianingsih
Return : Study of Management, Economic and Bussines Vol. 3 No. 4 (2024): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v3i3.218

Abstract

By developing the right marketing strategy based on a thorough SWOT analysis, the company can improve its performance and achieve sustainable growth according to targets. Especially when business competition in the world is getting tighter, and geopolitical shifts significantly influence geoeconomics, which has an impact on the national economy. Company management needs to implement marketing strategies more vigilantly, so that they remain effective and efficient, on an ongoing basis. In this context, SWOT analysis is used as a tool to reveal strengths, weaknesses, internal opportunities as well as external threats and opportunities. SWOT analysis can help company management to develop increasingly precise marketing strategies, with the aim of increasing sales volume. The results of the research show that the use of SWOT analysis supports company management in developing more effective and efficient marketing strategies, so as to increase the sales volume of products and services in an increasingly competitive world market.
PENGARUH LIKUIDITAS, KUALITAS AUDIT, DAN PROFITABILITAS TERHADAP AUDIT DELAY PERIODE PANDEMI DAN NON PANDEMI COVID-19(STUDI EMPIRIS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2021) Syifa, Adzkiatuz Zahra; Istianingsih, Istianingsih; Mukti, Aloysius Harry
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 2 (2024): SINERGI : Jurnal Riset Ilmiah, February 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/rqsn5885

Abstract

Penelitian ini bertujuan untuk mengetahui  Pengaruh Likuiditas, Kualitas Audit, dan Profitabilitas Terhadap Audit Delay. Populasi dalam penelitian ini adalah perusahaan Property & Real Estate  yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021. Variabel yang digunakan dalam penelitian ini adalah Audit Delay sebagai variabel dependen; Likuiditas, Kualitas Audit, dan Profitabilitas sebagai variabel independent; serta Dummy Pandemic sebagai variabel kontrol. Sampel dalam penelitian ini terdiri dari 22 perusahaan dan menggunakan teknik purposive sampling Metode analisis yang digunakan adalah  statistik deskriptif, uji asumsi klasik, uji korelasi, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Likuiditas tidak berpengaruh terhadap Audit Delay, Kualitas Audit tidak berpengaruh terhadap Audit Delay, Profitabilitas berpengaruh negatif terhadap Audit Delay. Serta variabel kontrol Dummy Pandemic terdapat beda dengan Pengaruh Likuiditas, Kualitas Audit, dan Profitabilitas terhadap Audit Delay.
Co-Authors Abd. Chaidir Marasabessy Adha, Safitri Namira Ake Wihadanto Ardison Asri Didin Sjarifudin, Didin Diding Rahmat Estiarto, Lintang Putri Hapzi Ali Hapzi, Hapzi Harry Mukti, Aloysius Hindra, Firdaus Kuntadi, Chris Lestari, Hanifah Marissa Grace Haque, Marissa Grace Marrisa Haque Muhammad Yasir Mukti, Aloysius Harry Nera Marinda Machdar Novi, Febry Parno Parno Putri Estiarto, Lintang Rachmat Pramukty Robertus Suraji Saputra, Septian Tri Sarman, Ayu Meita Setyo Hari Wijanto SIAGIAN, AMRIZAL SUGENG SUROSO, SUGENG Suradji, Robertus Syifa, Adzkiatuz Zahra Untari, Dhian Tyas Yayan Hendayana Yonatan, Nicky Liane Ziah, Sifa Ulfa