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All Journal Jurnal Ilmiah Edunomika (JIE) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies
Lintang Kurniawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis Rasio Kinerja, Likuiditas, Kewajiban Penyediaan Modal Minimum, Inflasi, Jumlah Uang Beredar dan Produk Domestik Bruto terhadap Profitabilitas Bank Umum Syariah Tahun 2019-2023 Muhamad Andi Setiawan; Lintang Kurniawati
Jurnal Akademi Akuntansi Indonesia Padang Vol. 4 No. 2 (2024): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/35z4vp43

Abstract

Tujuan penelitian ini ialah menganalisis Rasio Kinerja, Likuiditas, Kewajiban Penyediaan Modal Minimum, Inflasi, Jumlah Uang Beredar dan Produk Domestik Bruto terhadap Profitabilitas Bank Umum Syariah Tahun 2019-2023. Jenis penelitian ini menggunakan penelitian kuantitatif. Sampel yang digunakan dalam penelitian ini adalah bank umum syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan periode 2019-2023 yang mempunyai laporan keuangan lengkap terdiri dari neraca dan laporan laba. Prosedur pengambilan sampel yang digunakan adalah metode non random sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji asumsi klasik yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji hipotesis, uji f, uji t, dan uji koefisien determinasi. Hasil penelitian ini ialah bahwa rasio kinerja yang diproaksikan dengan Non Performing Financing (NPF), Likuiditas yang diproaksikan dengan Financing To Deposit Ratio (FDR) dan Kewajiban penyediaan modal minimum berpengaruh terhadap Profitabilitas. Inflasi, Jumlah uang beredar dan Produk domestik bruto tidak berpengaruh terhadap Profitabilitas  
Melalui Dongeng Kisah Nabi: Pendekatan Psikologi Anak untuk Menanamkan Nilai Moral dan Spiritual Laila Oshiana Fitria A'zizah; Ovi Itsnaini Ulynnuha; Lintang Kurniawati; Dewita Puspawati; Fajar Kholillulloh; Nur Prasetyo Aji; Fuad Hudaya Fatchan
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7284

Abstract

Program pengabdian ini bertujuan menanamkan nilai moral dan spiritual kepada anak-anak yatim dan dhuafa di Panti Asuhan Muhammadiyah Kaligesing, Purworejo, melalui metode mendongeng kisah nabi yang didukung pendekatan psikologi anak. Metode pelaksanaan mencakup observasi awal, pelatihan mendongeng bagi pengasuh, sesi mendongeng interaktif dengan anak-anak, serta evaluasi berkelanjutan. Sesi mendongeng yang menggunakan media visual dan cerita bermuatan nilai moral seperti kejujuran dan tanggung jawab berhasil meningkatkan minat baca dan pemahaman nilai spiritual anak-anak. Pelibatan pengasuh melalui pelatihan mendukung kesinambungan program, dengan hasil yang menunjukkan peningkatan kepercayaan diri dan keterampilan mendongeng mereka. Evaluasi mengindikasikan adanya perubahan positif pada perilaku anak, seperti peningkatan empati dan disiplin, serta lingkungan psikologis yang lebih mendukung. Secara keseluruhan, program ini berkontribusi pada penguatan karakter anak melalui pendidikan moral dan spiritual yang terintegrasi, sesuai dengan tujuan pembangunan berkelanjutan di bidang pendidikan berkualitas dan pengurangan ketidakadilan sosial. Kata Kunci : dongeng kisah nabi, psikologi anak, nilai moral, panti asuhan, pendidikan spiritual.
Pengaruh Profitabilitas Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Capital Intensity Terhadap Tax Avoidance: Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Lufi Rahayu; Lintang Kurniawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4262

Abstract

The phenomenon of tax avoidance carried out by several companies is a strategy used to minimize tax obligations without violating applicable laws. In the taxation system in Indonesia which uses the Self-Assessment System, corporate taxpayers have an active role in reporting and calculating their taxes. However, in the provisions of the practice of Tax Avoidance, it is often used by several companies to reduce the tax burden in order to increase net profit income. Although legal, this practice can have a very significant impact and also pose a challenge for the government in optimizing tax revenues. Factors such as Profitability, Company Size, Leverage, and Capital Intensity are the main determinants in tax calculations. Companies tend to explore loopholes in tax regulations that are useful for reducing the tax burden, ultimately impacting the realization of state tax revenues. The government is still trying to overcome this problem with various policy handlings that have been implemented, including tax incentives to encourage annual tax compliance. This research study highlights the dynamics that occur between corporate and government interests in tax policy and the impact of Tax Avoidance on the Indonesian economy.
PENGARUH GREEN ACCOUNTING, GOOD CORPORATE GOVERNANCE DAN FINANCIAL LEVERAGE TERHADAP FINANCIAL PERFORMANCE Anjarningsih, Dwi; Lintang Kurniawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Financial Performance is the main key for a company in running its business to attract investors. Oil and gas companies rank lowest in the investment attractiveness category. This study aims to test the effect of green accounting, good corporate governance proxied by the independent board of commissioners and audit committee and financial leverage proxied by the debt to equity ratio, debt to asset ratio and long-term debt to equity ratio on financial performance in oil and gas companies listed on the IDX 2020-2023. This study uses a quantitative method with secondary data processed using SPSS. With the purposive sampling method, 12 companies and 48 research sample data were produced that met the sample criteria. The test results show that green accounting, independent board of commissioners, audit committee, debt to equity ratio, debt to asset ratio and long-term debt to equity ratio have a joint effect on financial performance. Partially green accounting and long-term debt to equity have an effect on financial performance, but the independent board of commissioners, audit committee, debt to asset ratio and debt to equity ratio do not have an effect on financial performance.
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar Di BEI Periode 2020-2023) Rosyidani, Nabila Masithoh; Lintang Kurniawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17589

Abstract

As economic entities, companies are not only oriented toward short-term profit attainment, but also aim to increase their long-term value by implementing Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), especially in the basic materials sector, which has considerable environmental and social impacts. This study explores how GCG and CSR affect firm value in companies listed in the basic materials sector on the Indonesia Stock Exchange (IDX) from 2020 to 2023. GCG is represented by managerial ownership, board of directors, board of commissioners, and audit committee. Using a quantitative approach with explanatory research, the study relies on secondary data gathered from annual company reports. The sample was selected through purposive sampling and analyzed using multiple linear regression along with classical assumption tests. The results show that GCG and CSR together have a significant impact on firm value, but when tested individually, only the board of directors shows a significant effect, while the other variables do not show a significant impact on firm value.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

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

Abstract

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9391

Abstract

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Pengaruh Pengetahuan Pajak, Sistem Administrasi Perpajakan dan Tax Amnesty terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pajak Pratama Kota Pekalongan Tahun 2024 Muhammad Helmi; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9391

Abstract

Taxpayer compliance is essential for increasing state revenue from taxation. This study aims to analyze the influence of Tax Knowledge, Tax Administration System, and Tax Amnesty on Individual Taxpayer Compliance. A quantitative approach was applied using a survey of 111 registered taxpayers. A validated and reliable questionnaire was used, and data were analyzed using multiple linear regression and classical assumption tests. The results show that Tax Knowledge and the Tax Administration System significantly affect Taxpayer Compliance. Improved understanding and efficient tax systems encourage higher compliance. However, Tax Amnesty has no significant effect, indicating its limited impact on long-term compliance. The study recommends strengthening tax education, developing user-friendly digital systems, and evaluating amnesty policy effectiveness.
Analisis Pengaruh Kualitas SDM, Pemahaman Akuntasi, Persepsi Pelaku UMKM, Sosialisasi SAK EMKM dan Kinerja Manajemen Terhadap Implementasi SAK EMKM: Studi Empiris pada UMKM di Kabupaten Brebes Icha Noviasari; Lintang Kurniawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.3281

Abstract

This research aims to analyze the influence of human resource quality, understanding of accounting, perceptions of MSME actors, socialization of SAK EMKM and management performance on the implementation of SAK EMKM, on MSMEs in Brebes Regency. The sampling technique used in this research was purposive sampling. A total of 100 respondents met the criteria for filling out the questionnaire. The analytical method used is moderated regression analysis. The research results provide relevant evidence that the quality of human resources and socialization of SAK EMKM have no effect on the implementation of SAK EMKM. Meanwhile, understanding accounting, perceptions of MSME actors and management performance influence the implementation of SAK EMKM.
Pengaruh Persepsi Pelanggan atas Kualitas Sistem Informasi Akuntansi, Harga, Promosi dan Kualitas Pelayanan terhadap Kepuasan Pelanggan pada Pengguna Jasa Aplikasi GoFood (Studi Kasus Bagi Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Sur Ikke Nur Ayyatusyifa Lismiawan; Lintang Kurniawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3572

Abstract

This research aims to analyze the influence of customer perceptions of the quality of accounting information systems, prices, promotions and service quality on customer satisfaction in GoFood Application service users. The sampling technique used in this study was purposive sampling. A total of 100 respondents have met the criteria for filling out the questionnaire. The analysis method used is multiple linear regression analysis. The results of this study provide relevant evidence that the quality of accounting information systems, prices, and promotions do not affect customer satisfaction. While service quality affects customer satisfaction.
Co-Authors Anjarningsih, Dwi Dewita Puspawati Elinda Kurnia Agilita Fajar Kholillulloh Fuad Hudaya Fatchan Icha Noviasari Ikke Nur Ayyatusyifa Lismiawan Laila Oshiana Fitria A’zizah Lufi Rahayu Muhamad Andi setiawan Muhammad Helmi Nur Prasetyo Aji Ovi Itsnaini Ulynnuha Rosyidani, Nabila Masithoh