Article Per Year (5 Year)
p-Index From 2021 - 2026
3.428
P-Index
This Author published in this journals
All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Journal Of Management Science (JMAS) Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Ungu ( Abdi Ke Ungu) Jurnal Abdimas Bina Bangsa Jurnal Akuntansi dan Keuangan (JAK) Journal of Accounting and Digital Finance PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS PERADABAN JOURNAL of ECONOMIC and BUSINESS Dharma: Jurnal Pengabdian Masyarakat Mandiri: Jurnal Akuntansi dan Keuangan Indonesia Accounting Research Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Indonesian Journal of Health Research and Development Jurnal Pendidikan Teknologi Informasi (J-Diteksi)
Mulyono, Andi
Universitas Aisyah Pringsewu, Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
APAKAH STRUKTUR KEPEMILIKAN MEMPENGARUHI PENGHINDARAN PAJAK? BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Fuadi, Fauzan; Sawirti, Riska Agi; Agustina, Fitria Fertha; Mulyono, Andi; Pratiwi, Ratih Tiyas
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2053

Abstract

Tax avoidance is an effort by company management to reduce tax payments. This study aims to examine the relationship between ownership structure and tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, this research divides ownership structure into five variables, namely managerial ownership, institutional ownership, family ownership, government ownership, and foreign ownership. The study utilizes secondary data with a purposive sampling approach and selects a total of 300 firm-year observations. Regression analysis is employed to test the research hypotheses. The results of the study indicate that managerial, foreign, and family ownership structures have an impact on tax avoidance Keywords: Tax Avoidance, Ownership Structure, Family Ownership, Managerial Ownership, Foreign Ownership
Pengembangan Media Pembelajaran Video Instruksional Materi Pengukuran Kinerja Organisasi Sektor Publik pada Mata Kuliah Akuntansi Sektor Publik Yudha Pratama, Rendy; Pramajaya, Jamilah; Mulyono, Andi; Nuruhidin, Ahmad; Ardhy, Ferly
Jurnal Pendidikan Teknologi Informasi (J-Diteksi) Vol. 3 No. 2 (2024): Jurnal Pendidikan Teknologi Informasi (J-Diteksi)
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/diteksi.v3i2.1653

Abstract

Pengembangan media pembelajaran video instruksional menjadi solusi penting dalam meningkatkan pemahaman mahasiswa terhadap pengukuran kinerja organisasi sektor publik. Penelitian ini bertujuan untuk mengevaluasi efektivitas penggunaan media tersebut dalam konteks mata kuliah Akuntansi Sektor Publik di sebuah universitas terkemuka di Indonesia. Metode penelitian eksperimental digunakan dengan dua kelompok, yaitu kelompok kontrol (metode konvensional) dan kelompok eksperimen (media pembelajaran video). Hasil analisis statistik menunjukkan bahwa kelompok eksperimen mengalami peningkatan signifikan dalam skor post-test dibandingkan kelompok kontrol (p < 0,001, Cohen's d = 1,02). Temuan ini mengindikasikan bahwa media pembelajaran video efektif dalam meningkatkan pemahaman dan keterlibatan mahasiswa. Implikasi dari penelitian ini adalah pentingnya integrasi teknologi dalam pendidikan akuntansi sektor publik untuk memperbaiki metode pengajaran dan mempersiapkan mahasiswa dengan keterampilan yang relevan dalam era digital.
Analysis of pentagon fraud elements in detecting financial reporting fraud in healthcare companies Riko Aldi Winata; Fitria Fertha Agustina; Naufal Sinatria; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.505

Abstract

The objective of this research was to analyse the influence of the fraud pentagon elements on the detection of financial reporting fraud in healthcare companies listed on the Indonesia Stock Exchange between 2021 and 2023. The elements examined included pressure (financial targets), opportunity (ineffective monitoring), rationalisation (change in auditor), competence (change in director) and arrogance (frequent number of CEO’s pictures). The study population includes 35 healthcare companies listed on the Indonesia Stock Exchange. Using purposive sampling and a time series method, resulting in 33 sample data. The study was conducted from April to June 2025 and analyzed using multiple linear regression. The results showed that financial targets and ineffective monitoring significantly influenced financial statement fraud, while change in auditor, change in director, and frequent number of CEO’s pictures showed no significant influence on financial statement fraud. These results support the fraud pentagon's function in detecting fraud and provide regulators and auditors with a point of reference for efforts to avoid fraud in the healthcare industry.
The influence of tax knowledge, taxpayer awareness, and income on compliance in paying land and building tax in Rejosari Village, Pringsewu District Citra Adista; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.511

Abstract

This study examines the impact of tax knowledge, taxpayer awareness, and income on compliance in paying Land and Building Tax (PBB) in Rejosari Village, Pringsewu District. As a key source of local revenue, Land and Building Tax relies heavily on public participation. However, the current level of taxpayer compliance remains suboptimal, necessitating an investigation into the underlying influencing factors. Using a quantitative approach, the research population includes 2,545 taxpayers, with a sample of 97 respondents selected through random sampling via the Slovin formula. Data were gathered using a Google Forms-based questionnaire and analyzed through multiple linear regression analysis with SPSS version 25. The results demonstrate that tax knowledge, taxpayer awareness, and income each have a positive and significant effect on tax compliance. These findings suggest that improving taxpayers' understanding, legal awareness, and financial capacity can enhance compliance. The study recommends that village authorities and relevant institutions intensify tax education and promote collective awareness to sustainably increase tax revenue.
The effect of competency and religiosity values on audit quality with auditor time budget as a moderation (case study at the inspectorate Pringsewu District) Monica Nadia Sari; Andi Mulyono
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.514

Abstract

This research is based on the persistent and high prevalence of corruption, despite the implementation of various eradication measures. This situation indicates significant challenges in detection and prevention. The government sector is the most vulnerable, given the frequent involvement of state officials and corporations in corrupt practices. This fact emphasizes the urgency of developing proactive detection methods, in line with increasing public demand for financial transparency in the government sector. To achieve this, strengthening internal control systems and reliable oversight functions is necessary. Audit quality plays a crucial role as an indicator of the success of regional development, as auditors are tasked with providing relevant information that forms the basis for decision-making. This study used a quantitative approach and included everyone in the population as part of the sample. There were 42 auditors involved in the study. The main information came from questionnaires that were distributed. The data was then analyzed using multiple linear regression, which was performed with SPSS version 23. The study found that both competence and religiosity had a strong positive impact on the quality of audits. It also showed that time pressure helped competent auditors work better and more accurately. However, when time pressure was combined with religiosity, it had a negative effect. This means that tight deadlines can prevent religious values from helping as much as they could in improving audit quality.
The influence of perception, motivation, and taxation knowledge on career choice in the field of taxation (empirical study of economics students in Pringsewu Regency) Izzatti Nur Hasanah; Andi Mulyono; Fauzan Fuadi; Fitria Fertha Agustina
Indonesia Accounting Research Journal Vol. 13 No. 1 (2025): September: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i1.515

Abstract

A profession in taxation offers large opportunities due to the increasing demand for tax professionals consistent with the developing complexity of tax structures and rules. but, student interest in pursuing a career in taxation stays low, in large part because of a lack of understanding approximately career opportunities on this subject. this is evidenced through findings at Andalas college, which display that the lack of awareness amongst college students about the taxation zone and its profession possibilities is a first-rate issue contributing to their low hobby in taxation careers. This have a look at ambitions to study the affect of perception, motivation, and taxation knowledge on the career preference within the taxation discipline amongst college students of Economics school in Pringsewu Regency. The take a look at employs a quantitative method with a move-sectional method. The pattern become decided on the use of comfort sampling, with number one information accumulated thru a Likert-scale questionnaire allotted via Google paperwork to fifty five college students. facts have been analyzed the use of multiple linear regression with SPSS version 25.0. The outcomes indicate that belief notably impacts profession desire in taxation. Likewise, motivation and taxation expertise actually have a substantial effect on college students’ profession choice in this field.
Edukasi Phbs Melalui Pengelolaan Sampah Untuk Meningkatkan Perilaku Hidup Bersih Pada Anak Sekolah Dasar Di UPT SDN 02 Gadingrejo Utara Andi Mulyono; Cahya Ningrum Irmawati; Zahrohtun Haniah; Avelia Lolitasari; Dina Anggraini; Juvita Sari; Putri Amalia Rossy; Jesika Abel Enggel Lia; M. Fillyal Alfarizi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6510

Abstract

Perilaku Hidup Bersih dan Sehat (PHBS) merupakan aspek penting dalam upaya meningkatkan derajat kesehatan sejak usia dini, khususnya pada anak sekolah dasar. Berdasarkan survei awal di UPT SDN 02 Gadingrejo Utara, ditemukan bahwa tingkat penerapan PHBS siswa masih rendah, terutama dalam pengelolaan dan pemilahan sampah. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan perilaku hidup bersih dan sehat pada siswa melalui edukasi PHBS berbasis pengelolaan sampah. Metode yang digunakan meliputi ceramah, pemutaran video animasi, penyampaian materi menggunakan media PowerPoint, serta pemberian poster berwarna sebagai media pendukung. Selain itu, dilakukan praktik pemilahan sampah dan cuci tangan pakai sabun. Hasil kegiatan menunjukkan peningkatan pemahaman dan kesadaran siswa terhadap pentingnya membuang sampah sesuai jenisnya serta menjaga kebersihan lingkungan sekolah. Edukasi PHBS dengan media visual yang menarik terbukti efektif dalam menanamkan kebiasaan hidup bersih dan sehat pada anak sekolah dasar.
Corporate social responsibility in Islamic bank: review of one decade of research and future directions Fauzan Fuadi; Selly Puspita Sari; Sunarmi Sunarmi; Andi Mulyono; Syriac Nellikunnel Devasia
Journal of Islamic Accounting and Finance Research Vol. 7 No. 2 (2025)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2025.7.2.25725

Abstract

Purpose - This study aims to systematically review the literature on corporate social responsibility in Islamic banks over the past decade, identifying key trends, determinants, impacts, and future research directions. Method - The systematic literature review methodology followed the PRISMA protocol to ensure a rigorous selection and evaluation process. The study analysed 25 papers from the Scopus database. Result - Findings suggest that CSR disclosure, governance structure, and regulatory support significantly influence the effectiveness of CSR in Islamic banks. While some studies show a positive relationship between CSR and financial performance, others show that the impact is context-dependent, varying across regulatory environments and socio-cultural dynamics. This study also highlights the methodological diversity in CSR research, with content analysis, regression analysis, and surveys being the most frequently used approaches. Implication - This study enhances academic and practical understanding of CSR in Islamic banking by analysing key internal and external determinants, synthesising CSR trends and challenges, and suggesting avenues for future research. Originality - This study integrates a holistic view of CSR trends and outlines a future research agenda. The findings provide valuable guidance for academics, practitioners, and policymakers on improving CSR implementation in Islamic banking.
What drives students’ investment interest in the sharia capital market? Femas Khairul Ikhfani; Fauzan Fuadi; Fitria Fertha Agustina; Andi Mulyono
Journal of Accounting and Digital Finance Vol. 5 No. 3 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i3.2224

Abstract

This study examines the effects of Sharia financial literacy, minimum capital, social media influencers, and technological advancement on university students’ investment interest in the Sharia capital market in Lampung Province. Using a quantitative approach, primary data were collected through an online questionnaire administered to 100 students from various universities in Lampung Province. The data were analyzed using multiple linear regression. The results show that Sharia financial literacy has a significant effect on students’ investment interest, indicating that greater understanding of Sharia principles and financial instruments increases students’ willingness to invest. Social media influencers also have a significant effect, suggesting that information exposure and persuasion from digital figures help shape investment interest. In contrast, minimum capital and technological advancement do not have a significant effect on students’ investment interest in the Sharia capital market. Overall, these findings highlight the importance of strengthening Sharia financial literacy and leveraging social media–based education to encourage greater student participation in the Sharia capital market.
The Relationship Between Animal Protein Consumption Patterns and the Incidence of Anemia in Adolescent Girls at MTS Darul Hidayah Sriminosari, East Lampung Dera Elva Junita; Betty Leli Kristiana; Desti Ambar Wati; Amali Rica Pratiwi; Andi Mulyono
Indonesian Journal of Health Research and Development Vol. 2 No. 1 (2024): Indonesian Journal of Health Research and Development
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/ijhrd.v2i1.161

Abstract

MTs Darul Hidayah is one of 7 schools whose teenage girls experience anemia at the highest rate of 70% in the Labuhan Maringgai Community Health Center Nutrition Program. The condition of iron nutritional anemia is caused by several interrelated factors, including the insufficient amount of iron in food due to low consumption of animal protein sources. Therefore, research was conducted which aimed to analyze the relationship between animal protein consumption patterns and the incidence of anemia in young women at MTs Darul Hidayah. The type of research is quantitative with an analytical survey method using a cross sectional design approach. The research was carried out in December 2022 at MTs Darul Hidayah. Sampling was carried out by purposive sampling. The population in this study were all 101 young women at MTs Darul Hidayah classes VII, VIII and IX. The total sample after screening was 69 young women who had anemia, where each class had a sample to represent and meet the inclusion criteria. Data on animal consumption patterns was obtained using the FFQ (Food Frequency Questionnaire) Form. Hemoglobin levels were measured using a Family Dr. The statistical test used for analysis is the Fisher Exact Test. The research results show that 69.6% of young women never consume animal protein, 53.6% have chronic energy deficiency and 55.1% have moderate anemia. The results of the statistical test analysis show that there is a relationship between animal protein consumption patterns and the incidence of anemia in young women at MTs Darul Hidayah Sriminosari East Lampung with a p-value = 0.007 (p-value <0.05). So, it is concluded that there is a relationship between animal protein consumption patterns and the incidence of anemia in young women at MTs Darul Hidayah.
Co-Authors Agus Wantoro Amali Rica Pratiwi Avelia Lolitasari Bagas Andrianto Betty Leli Kristiana Bintoro, Panji Cahya Ningrum Irmawati Citra Adista Dera Elva Junita Desti Ambar Wati Dina Anggraini Dwi Feriyanto Femas Khairul Ikhfani Ferly Ardhy Fitria Fertha Agustina Fitria Inayah, Rhala Fixi Intansari Fuadi, Fauzan Izzatti Nur Hasanah Jesika Abel Enggel Lia Joko Triloka Juvita Sari Kristi Agust, Kristi M. Fillyal Alfarizi M. Galih Ramaputra Makhda Intan Sanusi Monica Nadia Sari Muhammad Lathief Syaifussalam Naufal Sinatria Naufal Sinatria Naufal Sinatria Nur Aminudin Nuruhidin, Ahmad pramajaya, Jamilah Pratiwi, Ratih Tiyas Putri Amalia Rossy Putri, Leoni Frissillia Ratih Tiyas Pratiwi Ratnasari Ratnasari Riko Aldi Winata Riska Agi Sawirti Saripin, Saripin Sawirti, Riska Agi Sekar Larasati, Bayu Selly Puspita Sari Sunarmi Sunarmi Sunarmi Sunarmi Sutinah Sutinah Syriac Nellikunnel Devasia Vivi Andela Yana Ayu Andini, Dwi Yudha Pratama, Rendy Zahrohtun Haniah Zahrohtun Haniah Zulkifli