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All Journal Jurnal Online Insan Akuntan Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Multidisiplin Sahombu
Heni Indah Pratiwi
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Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Kibin Indyyati Indyyati; Heni Indah Pratiwi; Lia Uzliawati
JURNAL ONLINE INSAN AKUNTAN Vol 8 No 1 (2023): Jurnal Online Insan Akuntan (Juni 2023)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v8i1.2068

Abstract

Abstract: The Purpose Of This Reseach Is To Find Out There are still many Micro, Small and Medium Enterprises in the Kibin District that have not applied the principles of accounting information; Micro, Small and Medium Enterprises in the Kibin District have not received empowerment and education regarding accounting information to be applied in their business activities from the Kibin District Government authorities; and Micro, Small and Medium Enterprises in the Kibin District area only rely on simple financial records so that it is difficult to access capital services for banking companies. The purpose of this study was to determine the effect of business scale, education and training simultaneously on the use of accounting information for MSME actors in Kibin District. The research method used is causal associative with a quantitative approach. The results showed that partially the business scale variable (????1) had a positive influence on the variable use of accounting information (Y), then the education variable (????2) had an influence on the variable use of accounting information (Y). then the training variable (????3) has a negative effect on the variable use of accounting information (Y). Meanwhile, it simultaneously shows that there is an influence between the variables of business scale, education and training simultaneously (business scale, education and training) on the variable of using accounting information (Y) in Kibin District.
Stimulating Financial Planning Behavior Through Frontline Employees: a Triadic Analysis of the Role of Servant Leadership and Customer Stewardship Climate in Islamic Banks in Indonesia Heni Indah Pratiwi; Galih Fajar Muttaqin; Edward Fazri
Jurnal Multidisiplin Sahombu Vol. 5 No. 07 (2025): Jurnal Multidisiplin Sahombu, November (2025)
Publisher : Sean Institute

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Abstract

Objectives This study aims to investigate the mechanisms through which Frontline Employees (FLEs) in Islamic banks in Indonesia can motivate improved customer financial planning behavior. This study further analyzes how servant leadership and customer stewardship climate strengthen these mechanisms. Design/Methodology or Approach This quantitative study used a triadic approach with data collected from 45 managers, 165 FLEs, and 600 customers from various Islamic banks in Java and Sumatra. Data were analyzed using Structural Equation Modeling (SEM) with bootstrapping techniques to test the mediation and moderation hypotheses. Findings The results prove that FLEs' attention to detail significantly improves customer financial planning behavior through multiple mediation, namely service customization and promotion focus. Another key finding shows that servant leadership and customer stewardship climate positively moderate the relationship between attention to detail and service customization, thereby strengthening the overall indirect effect. Limitations or Implications of the Study The geographic scope and sector (Islamic) specificity are the main limitations. The research implications emphasize the importance of recruiting and training FLEs who are detail-oriented and empathetic, as well as building an organizational culture supported by servant leadership. Originality or Value: This research is one of the first to integrate Regulatory Focus Theory and Conservation of Resources Theory in the context of Islamic financial services in Indonesia. Using a triadic approach, this study provides empirical evidence on the synergy between individuals (FLEs), leadership, and organizational climate in achieving transformative outcomes for customers.
Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Industri di Indonesia Dini Purnamasari; Heni Indah Pratiwi; Novia Hindayani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2000

Abstract

This study examines the relationship between tax avoidance and the timeliness of financial reporting in companies within the industrial sector. The results indicate that tax avoidance does not have a direct or significant effect on the timeliness of financial reporting. However, firm size has a significant impact on timely financial reporting. The effect of tax avoidance on reporting timeliness is not uniform across all companies; rather, it is influenced by organizational context, particularly the scale of the company. In small companies, tax avoidance practices tend to pose a significant constraint on the reporting process due to limited resources, including human resources, reporting systems, and experience in handling tax audits. This can result in delays in the preparation and submission of financial statements. Conversely, large companies have greater capacity to manage tax avoidance practices in a structured and planned manner, so these practices do not disrupt the financial reporting process.
Co-Authors Dini Purnamasari Edward Fazri Galih Fajar Muttaqin Indyyati Indyyati Lia Uzliawati Novia Hindayani