Articles
<![CDATA[The Influence Of Students' Spirituality And Religiosity On The Use Of Shopee Paylater Facilities With Usury As A Moderating Variable ]]>
<![CDATA[Fadhila Nur Kharisma]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Fista Apriani Sujaya]]>
<![CDATA[ International Journal of Management, Economic, Business and Accounting Vol. 3 No. 2 (2024): International Journal of Management, Economic, Business and Accounting (IJMEBA) ]]>
Publisher : <![CDATA[PT. Berkah Digital Teknologi ]]>
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DOI: 10.58468/ijmeba.v3i2.109
<![CDATA[Purpose of the study — To examine the influence of religiosity and spirituality of Faculty Of Economics and Business and Islamic education students on the use of Shopee PayLater. Research method— This study employs a descriptive verification approach with a quantitative method, utilizing a questionnaire as a survey tool. A sample of 359 respondents was selected using the Slovin formula, and analysis was conducted through a multiple regression model Result— The study found that both spirituality and religiosity levels have a significant negative effect on the use of Shopee PayLater. Additionally, student spirituality and religiosity significantly influence the use of Shopee PayLater, with usury acting as a moderating factor Conclusion— The findings indicate that higher levels of spirituality and religiosity among students lead to decreased usage of Shopee PayLater, highlighting the potential impact of ethical considerations in financial decision-making]]>
<![CDATA[Analysis Of The Implementation Of The Salam Agreement (PSAK Syariah 103) In E-Commerce Shopee ]]>
<![CDATA[Ramaditya Khadifa]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Meliana Puspitasari]]>
<![CDATA[ International Journal of Management, Economic, Business and Accounting Vol. 4 No. 3 (2025): International Journal of Management, Economic, Business and Accounting (IJMEBA) ]]>
Publisher : <![CDATA[PT. Berkah Digital Teknologi ]]>
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DOI: 10.58468/ijmeba.v4i3.163
<![CDATA[Purpose of the study — This research aims to analyze the implementation of salam contracts based on PSAK Syariah on the Shopee e-commerce platform, focusing on user understanding and transaction practices. Research method— A descriptive method with a qualitative approach was employed, utilizing direct observation and interviews with sellers and buyers on the Shopee platform Result— The findings indicate that many Shopee users are unaware of salam contracts; however, those who do engage in transactions meet the necessary requirements and maintain harmonious buying and selling practices Conclusion— The study concludes that while awareness of salam contracts is limited, users are capable of fulfilling contractual obligations. This highlights the need for improved education on salam contracts within the e-commerce context to enhance user]]>
<![CDATA[Analisis Kesesuaian Penerapan Pelaporan Pajak Penghasilan Pasal 23 Berdasarkan UU Perpajakan pada Perusahaan Manufaktur ]]>
<![CDATA[Pragawati, Dwi Heni]]>;
<![CDATA[Lilis Lasmini]]>;
<![CDATA[Devi Astriani]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v17i3.754
<![CDATA[Penelitian ini ditujukan guna menganalisis penerapan pelaporan pajak penghasilan pasal 23 berdasarkan Undang-Undang (UU) Perpajakan pada perusahaan manufaktur PT. Asia Citra Pratama. Pajak Penghasilan Pasal 23 atau sering disebut PPh 23 ialah jenis pajak yang dipotong terhadap pendapatan yang diperoleh atau diterima wajib pajak dalam negeri baik orang pribadi hingga lembaga serta badan usaha tetap yang berawal dari modal, pemberian jasa atau melakukan aktivitas lainnya selain yang sudah terpotong PPh Pasal 21. Metode penelitian yang dipergunakan pada penelitian ini yakni metode analisis deksriptif dengan menganalisis kesesuaian implementasi PPh 23 yang berlangsung pada perusahaan dengan UU Perpajakan yang berlaku. Data dikumpulkan melalui observasi langsung serta wawancara terhadap narasumber di lapangan sehingga data yang didapatkan adalah data sekunder. Kumpulan data yang didapat berikutnya melalui proses pengolahan serta analisis demi mendapatkan hasil penelitian bahwa perusahaan sesuai dalam menetapkan tarif pajak, penyetoran serta pelaporan PPh 23 namun perusahaan telat atau tidak sesuai dalam mencatat hutang PPh 23 sehingga dapat terjadi kekurangan bayar akibat kesesuaian tersebut.]]>
<![CDATA[Pengaruh Transparansi, Kompetensi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kantor Desa Se-Kecamatan Tirtajaya Kabupaten Karawang ]]>
<![CDATA[Shintarani Intan Sundari]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Fista Apriani Sujaya]]>
<![CDATA[ El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/elmal.v5i4.1378
<![CDATA[This research examines the influence of Transparency, Competence and Community Participation on the level of Accountability in Village Fund Management. Village funds are a vital resource for development at the local level and play a key role in improving the welfare of rural communities. The data used in this research is primary data based on questionnaires distributed to village officials and some to the community to obtain 150 respondents. This research uses quantitative methods, survey approaches, interviews and field observations. The sampling technique was determined using the saturated census method. This research method uses a sample of village officials who work at the Village Head Offices in Tirtajaya District, namely officials who have at least elementary/middle school education and have worked for more than one year. The choice of hypothesis testing in this study used multiple linear regression using the SMART PLS program. The main objective of this research is to explain whether the level of transparency in village fund management, competence and active community participation has a positive impact on accountability in village fund management. This research aims to provide better policy guidance in improving the efficiency and integrity of village fund management. The results of this research show that transparency, competence and community participation have a positive and significant effect on accountability in village fund management.]]>
<![CDATA[The Influence Independent Commissioner, Audit Committee, Sustainability Reporting And Political ConnectionsOn Tax Avoidance : Case Study of Properties & Real Estate Sector Companies On 2021-2023 ]]>
<![CDATA[Tuti Indarwati]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Septiana Rahayu]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 4 No. 1 (2025): April : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v4i1.307
<![CDATA[Study This aiming For analyze influence commissioner independent , audit committee , reporting sustainability , and connection political to avoidance tax on company sector property and real estate listed on the IDX for the 2021-2023 period . The method used is panel data regression with a total sample of 51 observations . Results test regression show that audit committee (B 0.022; p 0.038) and connection politics (B 0.043; p=0.048) has an effect significant to avoidance tax , while commissioner independent (p=0.991) and reporting sustainability (p = 0.898) no influential significant . Conclusion show that effectiveness audit committee presses avoidance tax , while connection political precisely push it . Implications from study This highlight importance strengthening internal audit function and management connection ethical politics use increase transparency And compliance taxation company]]>
<![CDATA[The Effect of Green Accounting and Public Stock Ownership on Financial Performance: CSR Disclosure as an Intervening Variable in Basic and Chemical Industry Sector Companies Listed on the IDX 2021-2023 ]]>
<![CDATA[Yesi Pradipta Sitohang]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Ade Trisyanto]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i3.468
<![CDATA[This study aims to analyze how green accounting and public share ownership affect financial performance through CSR disclosure in basic and chemical industry sector companies listed on the IDX in 2021-2023. The population in this study includes 111 companies. The method used in determining the sample based on the existing population is purposive sampling so that 37 samples are obtained. The analysis in this study was carried out through multiple linear regression through the help of data processing applications. The data analyzed is secondary data obtained from annual reports and sustainability reports of basic and chemical industry sector companies from the IDX and the company's official website. The findings of this study show that “green accounting variables have a significant effect on financial performance”. Similarly, “public share ownership is proven to have a significant effect on financial performance”. In contrast to the green accounting variable, “public share ownership and financial performance have no significant influence on CSR disclosure”. In addition, “green accounting variables and public share ownership also have no influence on financial performance through CSR disclosure as an intervening variable”]]>
<![CDATA[The Influence of Sanctions and E-Tax Utilization on Compliance of MSMEs Taxpayers in Karawang District ]]>
<![CDATA[Masyhuri, Masyhuri]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Septiana Rahayu]]>
<![CDATA[ International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/ijemr.v3i3.529
<![CDATA[Compliance level Must Tax MSMEs in Regency Karawang still low And continue to experience decline every the year. Study This aim For study The influence of tax sanctions and the use of the e-tax system on MSME taxpayer compliance. The approach used was quantitative with an explanatory research design. A sample of 100 respondents was selected using random sampling techniques from the population. MSMEs Which own Taxpayer Identification Number (NPWP) active. Analysis data done with Structural Equation Modeling (SEM) approach using SmartPLS software. The research results show that sanctions tax And utilization e-tax influential positive and significant to compliance must tax, with influence sanctions more dominant taxes. The discussion in this study is based on attribution theory, which states that behavior compliance influenced by factor external like The threat of sanctions and the ease of the e-tax system. This study focuses on MSMEs in Karawang Regency, which have experienced a decline in tax compliance, to analyze the impact of tax sanctions and the use of e-tax on taxpayer compliance.]]>
<![CDATA[Analisis Penerapan Akuntansi Lingkungan Terhadap Pengendalian Biaya Operasional Pengelolaan Limbah pada Rumah Sakit Karya Husada ]]>
<![CDATA[Riska Febriyanti]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Ade Trisyanto]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i10.3072
<![CDATA[This research aims to find out how environmental accounting is applied to control operational costs for waste management at Karya Husada Hospital. This research was conducted using qualitative methods. Data sources use primary data and secondary data. The data analysis technique used is descriptive qualitative using the Miles and Huberman model. The results of this research show that Karya Husada Hospital has managed its waste well, this is proven by the absence of problems or complaints from the surrounding community regarding waste at the hospital. Karya Husada Hospital has implemented environmental accounting and carried out the process of Recognizing, Measuring, Recording, Presenting, and also Disclosure of environmental related costs. Karya Husada Hospital does not have a specific environmental cost report. Controlling operational costs for waste management at Karya Husada Hospital has not been effective, where there has been a deviation from realized costs exceeding previously budgeted costs. This deviation occurred because the amount of medical and domestic waste increased along with the increase in patient and family visits at Karya Husada Hospital.]]>
<![CDATA[Pemanfaatan Sistem Informasi Akuntansi dalam Menunjang Pengendalian Internal Pemberian Kredit pada Bank Negara Indonesia ]]>
<![CDATA[Stefhany Angela Davit]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Ihsan Nasihin]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i11.4272
<![CDATA[The purpose of this research is to assess and understand how information systems are used to support internal control during the Bank Negara Indonesia (BNI) credit granting process. Accounting information systems (AIS) play an important role in ensuring the accuracy and reliability of financial data, thereby reducing the potential for errors and fraud. .The research method uses qualitative methods. Data collection was carried out through intensive interviews with management and related employees as well as examining internal documents. The analysis techniques used were data collection, data presentation, data reduction and drawing conclusions. The results show that the implementation of SIA at BNI has significantly increased the efficiency of internal control and the lending process while minimizing related risks. This improvement, despite several cases of non-performing loans (NPL), is in line with Mulyadi's internal control principles, which focus on a clear organizational structure , effective authority systems, and good operational practices.]]>
<![CDATA[Analysis of Readiness For the Preparation of MSME Financial Statements Based on Financial Accounting Standards (SAK)–EMKM (Case Study of Hj. Vera Furniture Store in Karawang Regency) ]]>
<![CDATA[Wulansari, Wulansari]]>;
<![CDATA[Carolyn Lukita]]>;
<![CDATA[Devi Astriani]]>
<![CDATA[ Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[MSMEs are one of the important roles in the Indonesian economy. This study aims to find out how the knowledge and readiness of the place that the author examined, namely the Hj. Vera furniture store, in preparing financial statements based on EMKM financial accounting standards (SAK). The research method is by using qualitative methods, which are case studies. Data collection is carried out by observation, interviews and documentation. This research was conducted to identify obstacles that occur in Hj. Vera furniture MSMEs and to prepare financial statements in accordance with applicable financial accounting standards. The results of this study show that MSMEs have problems in preparing financial statements, namely limited thinking about managing financial statements and limited inadequate human resources (HR) in preparing financial statements. Financial statements based on SAK EMKM, namely the statement of financial position, income statement, and notes to financial statements. This research is expected to contribute to MSME actors in Karawang district in order to understand how to prepare financial statements based on SAK EMKM.]]>
