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Nugrahini, Dian Essa
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Tax Avoidance Memediasi Pengambilalihan Aset dan Struktur Kepemilikan Perusahaan Purnamasari, Verina; Nugrahini, Dian Essa; Alfian, Ahmad Hijri
Jurnal Akuntansi Indonesia Vol 13, No 1 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.1.1-16

Abstract

ABSTRACT This study aims to analyze and obtain empirical evidence of tax avoidance mediating asset acquisition and company ownership. The sample in this study uses secondary data from company annual reports on the Islamic stock index, namely companies that are consistently listed on the Jakarta Islamic Index (JII) in 2021-2022. This study used a purposive sampling method which produced a total of 48 data. The research hypothesis was tested using the Ordinary Least Squares Regression method with the Eviews 12 application. The results showed that institutional ownership (KI) and managerial ownership (KM) had no effect on tax avoidance (TA). Meanwhile, public ownership (KP) has a significant negative effect on TA. KI has no significant effect on tunneling, while KM, KP and TA have a significant negative effect on tunneling. TA does not mediate the effect of KI, KM, and KP on tunneling.Keywords: managerial ownership, institutional ownership, public ownership, tax avoidance, tunneling. ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tax avoidance memediasi pengambilalihan aset (tunneling) dan kepemilikan perusahaan. Sampel pada penelitian ini menggunakan data sekunder dari laporan tahunan perusahaan pada indeks saham syariah yaitu perusahaan yang secara konsisten terdaftar di Jakarta Islamic Index (JII)  pada tahun 2021-2022. Penelitian ini menggunakan metode purposive sampling yang menghasilkan data sejumlah 48 data. Hipotesis penelitian diuji dengan menggunakan metode Regresi Ordinary Least Squares dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan institusional (KI) dan kepemilikan manajerial (KM) tidak berpengaruh terhadap tax avoidance (TA). Sedangkan kepemilikan publik (KP) berpengaruh negatif signifikan terhadap TA. KI tidak berpengaruh signifikan terhadap tunneling, sedangkan KM, KP dan TA berpengaruh negatif signifikan terhadap tunneling. TA tidak menjadi mediasi pengaruh KI, KM, dan KP terhadap tunneling.Kata kunci: kepemilikan manajerial, kepemilikan institusional, kepemilikan publik, tax avoidance, tunneling.
Influences of Religiosity, Capital Market Knowledge, and Information Technology on Sharia Investment Interest in Central Java, Indonesia Alfian, Ahmad Hijri; Ramdhani, Muhammad Iqbal; Nugrahini, Dian Essa
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.23276

Abstract

A responsible government must establish stable economic conditions that foster societal well-being and expedite national prosperity. A strategic approach to achieving this is through the promotion and development of investment activities at district, city, and provincial levels. This research aims to investigate the factors influencing interest in sharia investment, with a particular focus on religiosity as a moderating variable. Utilizing primary data gathered through questionnaires from investors in Central Java Province, the study employs SEM-PLS analysis to assess the responses. The findings reveal that both knowledge of the sharia capital market and advancements in information technology positively impact interest in sharia investment. However, religiosity does not significantly moderate the effects of these two factors. Notably, the study identifies that religiosity directly influences interest in sharia investment. Policy implications suggest that in Central Java, interest in sharia investment is predominantly driven by knowledge and information technology; thus, further detailed information on sharia-compliant investment products is needed to align with investor interests.
Model Development for Measuring and Analyzing Green Accounting Activities Using Factor Analysis Kartikasari, Lisa; Nugrahini, Dian Essa
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.27-36

Abstract

One of Corporate social responsibilities to the environment is by disclosing environmental information as a result of industrial activities or their business. It covers a clear figure of a company to combine cost and environmental benefits in economic decision making reflected in the implementation of green accounting. The purpose of this study is to establish indicators and constructs of green accounting activities by identifying environmental activities grouped into the green support, appraisal, internal failure activities, external failure activities and hidden activities. The population in this research is manufacturing companies in the Central Java province which is administered by purposive sampling technique. It is obtained a sample of 43 companies. Then, the data are analyzed by using factor analysis in order to establish and construct appropriate indicators for green accounting.The findings show that 21 selected indicators with five constructs of green accounting activities. Five constructs with the respective variables as follows: green support activities with six indicators, green appraisal activities with four indicators, green internal failure activities with five indicators, green external failure activities with three indicators and green hidden constructs activities with three indicators. ABSTRAKSalah satu tanggung jawab sosial Perusahaan terhadap lingkungan hidup adalah dengan mengungkapkan informasi lingkungan hidup sebagai akibat dari kegiatan industri atau usaha. Hal ini mencakup gambaran jelas suatu perusahaan dalam menggabungkan biaya dan manfaat lingkungan dalam pengambilan keputusan ekonomi yang tercermin dalam penerapan green accounting. Tujuan dari penelitian ini adalah untuk menetapkan indikator dan konstruksi aktivitas green accounting dengan mengidentifikasi aktivitas lingkungan yang dikelompokkan menjadi aktivitas green support, appraisal, internal failure activities, external failure activities dan hidden activities. Populasi dalam penelitian ini adalah perusahaan manufaktur di provinsi Jawa Tengah yang diambil dengan teknik purposive sampling. Diperoleh sampel sebanyak 43 perusahaan. Kemudian, data tersebut dianalisis dengan menggunakan analisis faktor untuk menetapkan dan menyusun indikator-indikator yang sesuai untuk green accounting. Temuan menunjukkan bahwa 21 indikator terpilih dengan lima konstruk kegiatan green accounting. Lima konstruk dengan masing-masing variabel sebagai berikut: aktivitas green support dengan enam indikator, aktivitas green appraisal dengan empat indikator, internal failure activities dengan lima indikator, external failure dengan tiga indikator, dan hidden activities dengan tiga indikator.
The Influence of Green Accounting, Green Innovation, Environmental Performance and Sustainability Report on Company Value Lailatul Elvia, Trisna; Kartika, Indri; Suhendi, Chrisna; Nugrahini, Dian Essa
Journal of Social Research Vol. 4 No. 6 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i6.2564

Abstract

Firm value reflects investor perceptions and is influenced by environmental, social, and governance (ESG) practices. Prior studies show conflicting results on how green initiatives impact company value, particularly in emerging markets like Indonesia. This study investigates the effects of green accounting, green innovation, environmental performance, and sustainability reports on company value in Indonesia’s basic and chemical industry sector (2021–2023). Using purposive sampling, 84 companies were analyzed via multiple linear regression (SPSS 27). Variables were measured through environmental cost disclosures (green accounting), PROPER ratings (environmental performance), and sustainability report indices. Green accounting and sustainability reports negatively affect company value, while green innovation has a positive impact. Environmental performance shows no significant effect. The model’s low Adjusted R² (0.142) indicates other unexplored factors. Companies should prioritize cost-efficient green innovations over symbolic disclosures. Policymakers may need to incentivize genuine sustainability efforts. Future research should expand sectors (e.g., energy) and incorporate variables like profitability to enhance explanatory power.
Adopsi Digital Payment ZIS oleh Generasi Z: Apakah Financial Technology Meningkatkan Niat Membayar Zakat, Infaq dan Sodaqoh? Nugrahini, Dian Essa; Purnamasari, Verina; Alfian, Ahmad Hijri
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2687

Abstract

Penelitian ini bertujuan untuk mengkaji faktor-faktor yang memotivasi Generasi Z dalam menggunakan metode pembayaran digital secara konsisten untuk penyaluran Zakat, Infak, dan Sedekah (ZIS). Studi ini berfokus pada determinan utama dari niat perilaku (behavioral intention/BI) Generasi Z, yang mencakup kesiapan adopsi (adoption readiness/AR), persepsi risiko (perceived risk/PR), kepercayaan (trust/TR), dan inovasi personal (personal innovativeness/PI). Kebaruan dari penelitian ini terletak pada fokusnya terhadap preferensi Generasi Z dalam penggunaan pembayaran digital untuk ZIS, dengan mempertimbangkan integrasi faktor-faktor psikologis dan teknologi. Belum banyak penelitian sebelumnya yang secara komprehensif mengkaji keterkaitan antara AR, PR, TR, dan PI terhadap niat perilaku dalam konteks filantropi Islam berbasis digital, khususnya pada kelompok generasi ini. Variabel AR (diwakili oleh kondisi pendukung, pengaruh sosial, kemudahan penggunaan, dan kebermanfaatan), PR (meliputi risiko keamanan dan privasi), PI, TR, dan BI dianalisis menggunakan pendekatan SEM dengan bantuan alat analisis Smart PLS. Hasil penelitian menunjukkan bahwa PR berpengaruh signifikan terhadap TR dan BI. Selain itu, AR dipengaruhi secara signifikan oleh PI. Sedangkan AR, PI dan TR tidak berpengaruh signifikan terhadap BI. Temuan ini bersifat spesifik pada Generasi Z. Oleh karena itu, penelitian selanjutnya disarankan untuk melakukan perbandingan antar generasi.
PENGARUH MANAJEMEN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2020-2023) Baiturrohman, Baiturrohman; Nugrahini, Dian Essa
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 3 (2025): SEPTEMBER 2025
Publisher : Jurnal Ilmiah Sultan Agung

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

Abstract

Tujuan dilakukan penelitian ini guna mengatahui pengaruh manajemen aset dan pertumbuhan penjualan terhadap kinerja keuangan. Populasi dalam penelitian yang telah dilakukan adalah perusahaan manufaktur yang terdaftar di BEI tahun 2020 – 2023. Metode purposive sampling digunakan untuk memperoleh hasil sampel 37 perusahaan dengan total data observasi 148. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diolah menggunakan SPSS. Hasil penelitian ini membuktikan bahwa data yang diobservasi berdistribusi normal, manajemen aset berpengaruh negatif terhadap kinerja keuangan dan pertumbuhan penjualan berpengaruh positif terhadap kinerja keuangan. Penelitian ini memiliki kontribusi dalam mengetahui naik turun kinerja keuangan dapat disebabkan oleh pengelolaan aset dan pertumbuhan penjualan.Kata Kunci : Manajemen Aset, Pertumbuhan Penjualan, Kinerja Keuangan
Influences of Religiosity, Capital Market Knowledge, and Information Technology on Sharia Investment Interest in Central Java, Indonesia Alfian, Ahmad Hijri; Ramdhani, Muhammad Iqbal; Nugrahini, Dian Essa
Economica: Jurnal Ekonomi Islam Vol. 15 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2024.15.2.23276

Abstract

A responsible government must establish stable economic conditions that foster societal well-being and expedite national prosperity. A strategic approach to achieving this is through the promotion and development of investment activities at district, city, and provincial levels. This research aims to investigate the factors influencing interest in sharia investment, with a particular focus on religiosity as a moderating variable. Utilizing primary data gathered through questionnaires from investors in Central Java Province, the study employs SEM-PLS analysis to assess the responses. The findings reveal that both knowledge of the sharia capital market and advancements in information technology positively impact interest in sharia investment. However, religiosity does not significantly moderate the effects of these two factors. Notably, the study identifies that religiosity directly influences interest in sharia investment. Policy implications suggest that in Central Java, interest in sharia investment is predominantly driven by knowledge and information technology; thus, further detailed information on sharia-compliant investment products is needed to align with investor interests.
RELIGIUSITAS, PELAYANAN TERBAIK, DAN PROMOSI SEBAGAI FAKTOR KEPUTUSAN NASABAH UNTUK SAVING MONEY DI PERBANKAN SYARIAH Alfian, Ahmad Hijri; Nugrahini, Dian Essa
JURNAL STIE SEMARANG Vol 16 No 1 (2024): Jurnal STIE SEmarang
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v16i1.678

Abstract

Tujuan Penelitian ini adalah untuk mengetahui religiusitas, pelayanan terbaik, dan promosi sebagai faktor yang memperkuat keputusan nasabah untuk melakukan saving money pada industri perbankan syariah di Jawa Tengah, yang dampaknya juga akan semakin memperkuat industri keuangan syariah di Indonesia. Penelitian berbentuk kuantitatif dan sampel akan diukur menggunakan data primer yang berasal dari kuesioner kepada populasi penelitian yaitu nasabah Industri Bank Syariah yang ada di Jawa Tengah. Hasil penelitian menunjukkan religiusitas, pelayanan dan promosi berpengaruh positif terhadap keputusan nasabah dalam menabung di bank syariah
Penguatan Kinerja melalui Pelatihan Pengelolaan SDM pada Karang Taruna Kelurahan Krobokan Kusumawati, Diah Ayu; Nugrahini, Dian Essa; Purnamasari, Verina
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.4321

Abstract

Purpose: This activity aims to provide training on the human resource management system (HR) in Karang Taruna to optimize the performance of its organization. Methodology/approach: The community service team conducted training and mentoring in the preparation of the HR management system through job design which includes job specifications, job descriptions and organizational structure. Furthermore, the team conducted monitoring and evaluation to see to what extent the job design was maximally implied in the Karang Taruna organization. Results/findings: The results of this community service activity are that Karang Taruna has an organizational structure, but does not yet have a detailed job design including job specifications and job descriptions. In its organizational activities, the Karang Taruna management does not make maximum use of the abilities of its members and there is a lack of clarity in the job description. So this results in the less than optimal performance of the Karang Taruna organization. Conclusions: This activity increased the Karang Taruna Krobokan administrators’ understanding of HR management from 52.2% to 87.3% and encouraged the implementation of a more structured HR system to optimize organizational performance. Limitation:  The limitation of this community service activity is the limited time in analyzing and understanding the condition of the youth organization so that in the job design process, there is less detail in terms of job specifications, job descriptions and organizational structure.  Contribution: Training and mentoring in the preparation of the HR management system in this community service activity is able to optimize the performance of the youth organization through the application of the organizational design.
Pengaruh Perbedaan Laba Akuntansi dan Laba Fiskal, Tingkat Hutang, dan Ukuran Perusahaan Terhadap Pertumbuhan Laba (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021-2024) Putri, Salsa Novia Kusuma; Nugrahini, Dian Essa
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4892

Abstract

The study purpose was to explore the effects of variations in accounting profit, fiscal profit, company size, and debtlevels on profit growth among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research aimed to provide empirical evidence on how internal financial performance indicators andcorporate structural factors interact to influence profitability within Indonesia’s manufacturing sector.Materials and methods. The study employed a quantitative research design using a causal framework. Secondaryfinancial data were collected from official company reports and IDX publications. A purposive sampling technique wasapplied to select 28 representative manufacturing companies that consistently published audited financial statementsthroughout the study period. Data analysis was conducted using multiple linear regression with SPSS version 26 toassess both partial and simultaneous effects of accounting–fiscal profit differences, debt levels, and firm size on profitgrowth.Results. The regression analysis showed that variations in accounting profit compared to fiscal profit and company size hadno significant effect on profit growth. However, the debt level had a positive and significant influence, indicating that firmswith higher leverage tended to experience increased profit growth. Simultaneous testing revealed that the three variablescollectively had a significant impact on profit growth, suggesting that the interaction between profitability measures andfinancial structure is crucial in determining firm performance.Conclusions. The study concludes that debt plays a key role in enhancing profit growth in Indonesian manufacturingfirms, while differences in accounting–fiscal profit recognition and company size contribute less significantly. It isrecommended that firms optimize their debt management strategies while maintaining accurate profit reportingstandardsto achieve sustainable financial growth and competitivenessin the industrial sector.
Co-Authors Ahmad Hijri Alfian Baiturrohman, Baiturrohman Chrisna Suhendi Diah Ayu Kusumawati Indri Kartika, Indri Lailatul Elvia, Trisna Purnamasari, Verina Putri, Salsa Novia Kusuma Ramdhani, Muhammad Iqbal