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All Journal IJHCM (International Journal of Human Capital Management) Jurnal Studi Manajemen dan Bisnis IJBE (Integrated Journal of Business and Economics) KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Ilmiah Akuntansi dan Finansial Indonesia International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Syntax Transformation Jurnal Pengabdian kepada Masyarakat Nusantara Jumat Keagamaan: Jurnal Pengabdian Masyarakat PARAHITA : Jurnal Pengabdian kepada Masyarakat Jurnal Locus Penelitian dan Pengabdian Rahmatan Lil’alamin Journal of Community Services (RLA) Edunity: Kajian Ilmu Sosial dan Pendidikan Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik IIJSE Journal Of Economic Sciences (Ekuisci) Oikonomia : Journal of Management Economics and Accounting Maneggio
Ifah Rofiqoh
Universitas Teknologi Yogyakarta
Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : IIJSE

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The Moderating Role of Size in the Influence of Financial and Governance Aspects on Tax Avoidance Deselva Sesilia; Ifah Rofiqoh
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6910

Abstract

Study This aiming for test hypothesis that profitability, capital intensity, and proportion commissioner independent is predictor significant to avoidance taxes, as well as that size company to moderate connection between third variable the with avoidance Tax. Urgency study This based on the increasing practice avoidance taxes that can be lower state revenue and inhibit effectiveness policy taxation. Research This use approach quantitative with secondary data obtained​ from report annual company public listed on the Indonesia Stock Exchange (IDX) during period 2019–2023. Purposive sampling technique was used for obtained 193 companies that met the requirements criteria certain. Although in accordance with objective research, engineering This own potential bias that can limit generalization Results. Analysis done with panel data regression using Random Effect Model (REM) approach. Research results show that profitability influential positive and significant to avoidance tax, indicating that more companies​ profitable own more lots of opportunities and incentives for do planning tax aggressive. Capital intensity and proportion commissioner independent no influential significant, which shows that second factor the no always related directly with behaviour avoidance tax. While that, size company proven to moderate connection between profitability and avoidance tax, but no to moderate relationship between two variables others. Findings this give contribution important for regulators, investors and academics in understand determinant avoidance tax as well as confirm the need for governance more companies​ effective for press practice the.
The Effect of Financial Characteristics on Audit Report Lag with Leverage as Moderation Bagas Prasetyo Jati; Ifah Rofiqoh
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.7032

Abstract

This research attempts to test firm size, liquidity, profitability against audit report lag with leverage as moderating variable. There is time lag of audit report, whichis a periodic time lag between the end of a fiscal year and the date on which a report on audited finances is issued, that is closely related to the relevance of financialinformation forstakeholders. This study uses secondary data in a quantitative manner from financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019–2023. The analytical technique used was of panel data regression using a fixed effect model and moderation analysis. According to the results, both liquidity and profitability show a significant negative impact on the delay in the audit report, while firm size does not have a significant impact. In addition, leverage is shown to moderate the relationship of liquidity with audit report lag; however, no moderation effect found with firm size or profitability on audit report lag. Such findings reflect considerations of company management and auditors that have implications for the timeliness of financial reporting and improving the transparency and credibility of financial information.
The Influence of Financial Management Education, Financial Literacy, and Personal Financial Attitudes on Paylater Usage: Hedonistic Lifestyle as a Mediator Rasya Ninda Fajarrohmah; Ifah Rofiqoh
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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

Abstract

This study investigates the influence of Financial Management Education, Financial Literacy, and Personal Financial Attitudes on Paylater usage, with Hedonic Lifestyle as a mediating variable. It aims to determine whether these financial factors significantly impact Paylater use and whether Hedonic Lifestyle mediates the relationship. The research was conducted using a survey method with purposive sampling, targeting 600 university students across Indonesia who have used or are currently using Paylater services. Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM). The findings show that Financial Management Education, Financial Literacy, and Personal Financial Attitudes significantly influence Paylater usage. However, Hedonic Lifestyle does not have a significant direct effect and does not mediate the relationship between financial knowledge, attitudes, and Paylater use. This suggests that financially literate individuals with responsible financial attitudes may still choose to use Paylater not due to hedonistic motivations, but because of practical reasons such as convenience, urgency, or ease of access. The novelty of this study lies in its integrated model that combines financial behavioral factors with lifestyle aspects an approach that is still rarely explored in Paylater-related research.
Co-Authors Aini, Hayu Latifah Andiyansari, Popi Ardi Subakti Bagas Prasetyo Jati Bambang Moertono Setiawan Deselva Sesilia Diana Sari, Septi Erna Fitri Komariyah Ery Oktavianingrum Handayani, Sri Hayu Latifah Aini Ikawati, Benida Inon Listyorini, Inon Kurniawan, Bakti Lia Faj’rina Binuril Hidayati Ma'rifah, Amrina Amar Nanang Sutrisna Nur Wening, Nur Pujiastuti Pujiastuti Pujiastuti Puterisari, Dwi Utami Putra Pamungkas, Wahyu Ragil Putra, Mohamad Abiyyu Rasya Ninda Fajarrohmah Sari, Fenti Novita Subakti, Ardi Surifah Surifah Taufik Bin Abad, Taufik Bin Teguh Erawati, Teguh Usman Efendi Usman Usman Widiastuti, Afifah Nur Zulhawati