Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Zanra, Sri
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Persepsi Kemudahan, Lingkungan Sosial dan Literasi Keuangan terhadap Minat Penggunaan QRIS Zanra, Sri; Sufnirayanti, Sufnirayanti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3122

Abstract

Purpose: This research aims to determine the influence of perceived convenience, social environment and financial literacy on interest in using QRIS among MSMEs in Pekanbaru City, moderated by education level. Research methodology: This study is a quantitative research, the data in this research have been acquired form the distribution of questionnaires and use Partial Least Square app technique which data processing was assisted by Smart PLS 3.0. In this research, a sample of 100 people was used. Results: Perception of convenience, social environment and financial literacy have a direct influence on interest in using QRIS among MSMEs in Pekanbaru City. Meanwhile, based on the moderation test, it was concluded that the level of education did not moderate the influence of perceived convenience and social environment on interest in using QRIS among Pekanbaru City MSMEs. However, the level of education is able to moderate the influence of financial literacy on interest in using QRIS among Pekanbaru City MSMEs.. Limitations: The research was conducted with a limited sample, both in terms of sample size and population diversity. This could affect the appropriate representation of the MSME population in Pekanbaru City and may limit the conclusions that can be drawn. Contribution: This research is expected to provide deeper insight into the factors that influence the adoption of QRIS payment technology, as well as the potential role of education level in this process.
Corporate Social Responsibility Sebagai Mediasi Pengaruh Environmental Performance  Dan Implementasi Green accounting Terhadap Sustainable Development Zanra, Sri; Zubir
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.328

Abstract

This study aims to examine the effect of Environmental Performance and Green accounting implementation on Sustainable development with Corporate social responsibility as a moderating variable. The population of this study is public manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the basic industry and chemical sub-sectors in the period 2021-2023.The sample of this study was selected using the purposive sampling method. Data were collected through the official website of the Indonesia Stock Exchange and other related sources, and by studying literature relevant to the research topic, both in print and electronic media. Data analysis was carried out using the Partial Least Square (PLS) technique. The results of the study revealed that the implementation of Green accounting and Environmental Performance have an positif  effect on Sustainable Development. In addition, Corporate social responsibility has been proven to moderate the relationship between the implementation of Green accounting and Environmental Performance with Sustainable Development. The research results can provide guidance for companies in formulating effective CSR strategies, which not only improve reputation but also support environmental performance and Green accounting.
Pengaruh Leverage Dan Profitabilitas Terhadap Tax Avoidance Dimoderasi Oleh Corporate Social Responsibility: Studi Empris pada Perusahaan Manufaktur yang terdaftar di LQ45 2017-2020 zanra, sri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.925 KB) | DOI: 10.56870/ambitek.v2i2.57

Abstract

This study aims to determine the effect of Leverage, and Profitability on Tax avoidance with Corporate social responsibility as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2018-2020). The data used in this study is secondary data from the annual reports of companies that listed on LQ45 on the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis method and moderated regression analysis. The sample selection in this study was using the purposive sampling method in which a sample of 24 companies was obtained with a total of 96 observations for 4 years of observation (2017-2020). The results of this study indicate that the profitability variable has an effect on tax avoidance. Leverage, profitability and Corporate social responsibility variables can explain the tax avoidance variable by 53.1%. The results of this study also show that Corporate social responsibility is able to moderate the effect of leverage on Tax avoidance but is not able to moderate the profitability of Tax avoidance .
Co-Authors Sufnirayanti Sufnirayanti ZUBIR