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All Journal Jurnal Akuntansi dan Ekonomika JURNAL EKONOMI SAKTI (JES) JURNAL LENTERA AKUNTANSI e-Jurnal Apresiasi Ekonomi Novatio : Journal of Management Technology and Innovation
Karimi, Kasman
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Persepsi Kemudahan Penggunaan dan Manfaat Terhadap Minat Penggunaan E-Wallet Pada Mahasiswa Universitas Muhammadiyah Riau Algusri, Jeki; Magdalena, Maria; Misral, Misral; Karimi, Kasman; Diva Darmawani, Rengganis
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.5915

Abstract

This quantitative study was conducted to understand the impact of the ease of use of E-Wallets and their benefits on the university students at Muhammadiyah Riau. The research population consists of active faculty members at Universitas Muhammadiyah Riau. Data were collected using SPSS version 22, which understands and uses electronic currency cards. This study uses a simple, acak sampling technique by sending questionnaires to potential respondents. In this research, the technique of data analysis used is called regression linear berganda analysis. This study indicates that people's perceptions about the ease of use and benefits of the product have a positive and significant impact on their desire to use it. Electronic Wallet.
Pengaruh Net Ekspor, Kurs, Foreign Direct Invesment dan Wisatawan Asing terhadap Cadangan Devisa di Indonesia Karimi, Arief Farhan; Maryanti, Maryanti; Karimi, Kasman
Akuntansi & Ekonomika Vol 14 No 2 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i2.7389

Abstract

This research aims to analyze the influence of Net Exports, Exchange Rates, Foreign Direct Investment (FDI), and the number of foreign tourists on Foreign Exchange Reserves in Indonesia. The data used in this study is secondary data sourced from the World Bank website and the Central Statistics Agency. The data analysis method used is Multiple Linear Regression (time series) in Indonesia over 30 years from 1994 to 2023. Based on the analysis results, it is known that exchange rates and FDI have a significant and positive influence on foreign exchange reserves, while net exports and the number of foreign tourists have an insignificant and positive influence on foreign exchange reserves in Indonesia.
ANALYSIS OF COMPENSATION SUITABILITY, INDIVIDUAL MORALITY, ETHICAL CULTURE, AND INTERNAL CONTROL ON FINANCIAL REPORTING FRAUD Herawati, Herawati; Muslim, Resti Yulistia; Minovia, Arie Frinola; Karimi, Kasman; Deffira, Annissa
Jurnal Apresiasi Ekonomi Vol 13, No 1 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i1.708

Abstract

This research aims to empirically analyses the compensation suitability, individual morality, ethical culture, and internal control on financial reporting fraud of accounting students in Padang. The sampling technique in this study is purposive sampling and data was collected by distributing questionnaire to accounting and finance students who had studied at least in the sixth semester on several university in Padang. This study uses the Gone Theory as a basis to examining the factors that cause fraudulent behavior towards financial statements. The Gone theory is a refinement of the triangle fraud theory, in which the two theories reveal the reasons a person commits an act of fraud. The Fraud Triangle Theory is a theory which explains three factors that causes of fraud that are Pressure, Opportunity, and Rationalization By using the multiple regression test, the results show that individual morality and internal control have a significant effect on financial reporting fraud, while suitability compensation and ethical culture have no significant effect on financial reporting fraud.Keywords: financial reporting fraud, compensation suitability, individual morality, ethicalculture, and internal control
Kualitas Pelayanan Fiskus, Kesadaran Pajak dan Kepatuhan Wajib Pajak: Peran Moderasi Kondisi Keuangan Wajib Pajak Frinola Minovia, Arie; Yulistia Muslim, Resti; Karimi, Kasman
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8807

Abstract

This study examines the relationship between the quality of fiscal services, the level of tax awareness, and taxpayer compliance by including taxpayer financial conditions as a moderating variable in the analysis model. Taxpayer compliance is very important for increasing tax revenue and is crucial in financing national development. This study focuses on Individual Taxpayers (WPOP) registered at the Padang 1 Tax Office (KPP), where data was collected using convenience sampling and resulted in a sample of 98 respondents from 115 questionnaires distributed. Using SEM-PLS, the results of this study reveal that improvements in the quality of services provided by tax officials and high levels of tax awareness play a significant role in encouraging taxpayer compliance. Conversely, the financial condition of taxpayers does not show a significant influence on the relationship between the quality of tax services and tax awareness with taxpayer compliance.
PENGARUH UKURAN DEWAN KOMISARIS, DIVERSITAS GENDER DIREKSI DAN UKURAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH UKURAN PERUSAHAAN (Studi kasus perusahaan BUMN Periode 2019-2023) Rahmadania, Asti; Hamdi, Mukhlizul; Karimi, Kasman
Jurnal Ekonomi Sakti Vol 14 No 2 (2025)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v14i2.428

Abstract

This study aims to determine whether company size is able to strengthen the relationship between the size of the board of commissioners, gender diversity in the board of directors, and the size of the audit committee on company performance. The objects of this study include State-Owned Enterprises (BUMN) during the period 2019 to 2023, with a sample size of 14 companies. Data analysis was carried out using the Moderated Regression Analysis (MRA) technique with the help of SPSS software version 23. The results of the analysis show that: (1) the size of the board of commissioners has a positive and significant effect on company performance, (2) gender diversity in the board of directors does not show a significant effect on company performance, (3) the size of the audit committee also does not have a significant effect on company performance, (4) company size strengthens the relationship between the size of the board of commissioners and company performance, (5) company size does not strengthen the effect of gender diversity in the board of directors on company performance, and (6) company size does not strengthen the effect of the size of the audit committee on company performance.
Leadership Styles and Organizational Readiness in the Era of Digital Transformation: A Narrative Review Siswadhi, Ferry; Karimi, Kasman; Kurdi, Moh; Widyastuti, Endang; Koesmariadi, Fransiska Agustina
Novatio : Journal of Management Technology and Innovation Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/novatio.v3i3.1027

Abstract

Digital transformation is now a strategic necessity for organizations across various sectors. This review explores how different leadership styles—transformational, agile, servant, inclusive, and ethical—affect organizational readiness to adopt digital technologies. Using systematic review methods and bibliometric analysis, studies from major databases such as Scopus, Web of Science, and Google Scholar were analyzed to identify patterns and key findings. Inclusion criteria emphasized peer-reviewed research published between 2010 and 2025, encompassing diverse sectors and global contexts. Findings show that transformational leadership improves innovation and agility, agile leadership accelerates technology adoption, servant and inclusive leadership increase employee engagement and reduce resistance, while ethical leadership strengthens trust, fairness, and sustainability. Organizational readiness is also shaped by systemic factors such as regulations, culture, and resources. Developing countries often face challenges due to limited infrastructure, while developed countries benefit from stronger policy and technological support. These dynamics underscore the interdependence of leadership and systemic environments in shaping digital outcomes. In conclusion, leadership styles are decisive in shaping digital readiness, but their effects differ by sector and region. Policy support, leadership training, and organizational reforms are needed to overcome barriers and achieve inclusive digital transformation. Future research should focus on long-term impacts, contextual variations, and integrative leadership frameworks to ensure sustainable and inclusive digital transformation.
PENGARUH PERSPEKTIF FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Fauziati, Popi; Hamdi, Mukhlizul; Karimi, Kasman; Rahmawati, Novia; Husna, Nailal
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.854

Abstract

This study aims to determine the effect of financial stability, external pressure, financial targets, nature of industry, and rationalization on fraudulent financial statements. The population in this study were primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) and this sample consisted of 47 companies that fit the research criteria. The data used is the company's annual report obtained from the official website of the indonesia stock exchange, company websites and other sources. The data analysis method used is logistic regression using SPSS version 25. The results of the determination test show that the independent variables have a dependent effect of 36%. The results of hypothesis testing show that financial stability has an effect on fraudulent financial reporting and external pressure, financial targets, and rationalization have a positive effect on firm value. Meanwhile, the nature of industry has no significant effect on fraudulent financial statements.Key words: Financial Stability, External Pressure, Financial Targets, Nature Of Industry,  Rationalization, Fraudulent Financial Statements
PENGARUH PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Wardah, Afifah Mutia; Hamdi, Mukhlizul; Fauziati, Popi; Karimi, Kasman
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.977

Abstract

The purpose of this study was to empirically determine the effect of profitability by proxies Return On Assets (ROA), Return On Equity (ROE) and Return On Sale (ROS) on tax aggressiveness with Corporate Social Responsibility (CSR) as a moderating variable. The sample for this study was mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, using a non-probability sampling method with a purposive sampling technique which produced 20 sample companies. In testing the hypothesis using Moderated Regression Analysis (MRA). The results of this study are only ROS which has a positive effect on tax aggressiveness, while ROA, ROE and CSR have no effect on tax aggressiveness. CSR is not able to moderate the relationship between ROA, ROE and ROS on tax aggressiveness. The only control variable is company size which has an effect on tax aggressiveness, while firm size and leverage have no effect on tax aggressiveness. Keywords: Return On Asset (ROA), Return On Equity (ROE), Return On Sales (ROS), Corporate Social Responsibility (CSR), Tax Aggressiveness
PENGARUH PDRB, UPAH MINIMUM, PENGANGGURAN TERBUKA DAN INDEKS PEMBAGUNAN MANUSIA TERHADAP JUMLAH PENDUDUK MISKIN DI KABUPATEN/KOTA PROVINSI SUMATERA UTARA Karimi, Kasman; Nasution, Indah
Jurnal Ekonomi Sakti Vol 13 No 1 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i1.324

Abstract

This study aims to see how the effect of Economic Growth, District/City Minimum Wage, Open Unemployment Rate and Human Development Index on the Number of Poor People in North Sumatra Province. The data analysis method used is panel data (time series and cross section) from 33 regencies/cities of North Sumatra province for 5 years from 2017 to 2021. The data analysis technique uses a panel regression model through 3 approaches, namely CEM, FEM and REM. The results of the selected model Fixed Effect study show that Economic Growth (GRDP), and the Regency/City Minimum Wage (UMK) are negatively and significantly related to the number of poor people in North Sumatra Province, while the variables Open Unemployment Rate and Human Development Index (HDI) have a significant positive effect on the number of poor people in North Sumatra Province.
Pengaruh Penanaman Modal Asing, Indeks Persepsi Korupsi, Kemiskinan, Pengangguran dan Upah Minimum Terhadap Ketimpangan Pendapatan Di Indonesia Karimi, Kasman; Mulyani, Pertiwi; Murialti, Neng; Tibrani, Tibrani
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4775

Abstract

This study aims to analyze the influence directly or indirectly of Foreign Investment, Corruption Perception Index, Poverty, Unemployment and Minimum Wage on Income Inequality in Indonesia. The data used in this study is a secondary type of data sourced from the offices of the Central Statistics Agency, the World Bank Web and Transparency International. The data analysis method used is Multiple Linear Regression data (time series) in Indonesia for 25 years from 1997 to 2021. Based on the results of the analysis, it is known that Foreign Investment, Corruption Perception Index, Poverty, Unemployment, and Minimum Wage have a significant effect on Income Inequality in Indonesia.
Co-Authors Algusri, Jeki Arie Frinola Minovia Deffira, Annissa Diva Darmawani, Rengganis Endang Widyastuti Fauziati, Popi Frinola Minovia, Arie Hamdi, Mukhlizul Herawati Herawati Husna, Nailal Karimi, Arief Farhan Koesmariadi, Fransiska Agustina Magdalena, Maria Maryanti Misral, Misral Moh. Kurdi Mulyani, Pertiwi Nasution, Indah Neng Murialti, Neng Novia Rahmawati Rahmadania, Asti Resti Yulistia Muslim Siswadhi, Ferry Tibrani Tibrani, Tibrani Wardah, Afifah Mutia Yulistia Muslim, Resti