Article Per Year (5 Year)
p-Index From 2021 - 2026
3.964
P-Index
This Author published in this journals
All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Economics and Digital Business Review Amsir Management Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah Multidisiplin Amsir Amsir Accounting & Finance Journal Amsir Community Service Journal Jurnal Ilmiah Manajemen & Kewirausahaan
Lukman, Siti Diva Syarifah
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search
Journal : Amsir Accounting

 1 
Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol 3 No 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.
Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan Lukman, Siti Diva Syarifah
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.168

Abstract

This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result of research was found that (1) net profit before extraordinary items partially have a significant positive influence on the future cash flow, (2) operating of cash flow partially have a significant positive influence on the future of cash flow, (3) investing of cash flow partially do not have a significant positive influence on the future of cash flow, (4) financing of cash flow have a significant positive on the future of cash flow.
An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol 4 No 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

Abstract

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.
An Analysis of Profitability Ratios to Assess the Financial Performance of PT Mayora Indah Tbk Lukman, Siti Diva Syarifah; Yusuf, ST. Nursaadah; Uksi, Rafika
Amsir Accounting & Finance Journal Vol. 4 No. 1 (2026): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v4i1.742

Abstract

This study aims to analyze profitability ratios in assessing the financial performance of PT Mayora Indah Tbk during the 2023–2025 period. Profitability ratios are used to determine the company’s ability to generate profits through its sales, assets, and capital. This study employs a quantitative descriptive method utilizing secondary data in the form of PT Mayora Indah Tbk’s financial statements obtained from the company’s annual reports. The analysis was conducted using profitability ratios, specifically Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The results indicate that all profitability ratios declined during the study period. The NPM decreased from 10.30% to 7.52%, ROA decreased from 13.59% to 9.27%, and ROE decreased from 21.23% to 15.84%. This decline indicates that the increase in the company’s sales, assets, and equity has not been accompanied by an optimal increase in net profit. This situation was influenced by rising operating costs, cost of goods sold, and fluctuations in foreign exchange rates. Nevertheless, PT Mayora Indah Tbk was still able to maintain a fairly good level of profitability. Therefore, the company needs to improve operational efficiency and cost management to enhance its financial performance in the future.
Tax Morale of Individual Taxpayers in the Micro, Small, and Medium Enterprises Nisrina, Ulfah Laila; Lukman, Siti Diva Syarifah; Jusnia, Jusnia
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.623

Abstract

This study aims to review the tax morale of Individual Taxpayers who are MSMEs in Parepare City. Tax morale refers to the intrinsic motivation of individuals to fulfill their tax obligations voluntarily and without coercion. This research employs a descriptive qualitative approach, utilizing an in-depth interview method with four MSME actors who already possess a Taxpayer Identification Number. The analysis was conducted using the Theory of Planned Behavior (TPB) framework to understand how attitudes, subjective norms, and perceived behavioral control influence tax morale. The results showed that the tax morale of MSME players in Parepare City remains relatively low, despite most having a positive view of the importance of taxes. Low tax literacy, the perception that one is not obliged to pay because income is considered insufficient, and the lack of education and transparency in the tax system are the main obstacles to shaping tax morale.
Kemampuan Informasi Akuntansi dalam Memprediksi Arus Kas Masa Depan Lukman, Siti Diva Syarifah
Amsir Accounting & Finance Journal Vol. 1 No. 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.168

Abstract

This research is purposed to determine there is a relationship between the information content of accounting which measured by net profit and component of cash flow toward future of cash flow. Data used in this research is secondary data obtained from the database of the Indonesia Stock Exchange (IDX), which can be accessed through the official website www.idx.co.id. Independent variables used net profit before extraordinary items (X1), operating of cash flow (X2), investing of cash flow (X3), financing of cash flow (X4), and future of cash flow (Y) as dependent variable. Based on the result of research was found that (1) net profit before extraordinary items partially have a significant positive influence on the future cash flow, (2) operating of cash flow partially have a significant positive influence on the future of cash flow, (3) investing of cash flow partially do not have a significant positive influence on the future of cash flow, (4) financing of cash flow have a significant positive on the future of cash flow.
Co-Authors Ali, RustanA Alimuddin, Firman Aliyah, Nur Andi Sapada, Achmad Faisal Anggerwati, A. Indah Anggerwati, Andi Indah Astuti, Fifi Azis, Resky Quinsa Dwi BEDDU, MEGAWATI Darmawansah, Darmawansah Ekasari, Dhea Hamida Hasan Hartati Hartati Hidayatullah, Andi Muh Syukur Hudabiah, Diyah Jusnia, Jusnia L, Riska Gebiyanti Matakupan, Suryana Salomi Musdalifah Musdalifah Muslimin, Ulyana Nilam, Nilam Nisrina, Ulfah Laila Nur, Irawati Nurul Riska Ainun Rafika Uksi Rifani, Riza Amalia Riska Riska Sari, Eli Delina Sarira, Gracia Rani Sudirman, Irmayanti Syamsuriani Tijjang, Bakhtiar Wahsya, Wahsya Yunisara, Yunisara Yusuf, ST. Nursaadah Zaimar, Fina Ruzika Zulkifli , Zulkifli