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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Kompartemen : Jurnal Ilmiah Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Reviu Akuntansi dan Bisnis Indonesia RATIO: Reviu Akuntansi Kontemporer Indonesia Innovation Business Management and Accounting Journal Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin Journal of Ekonomics, Finance, and Management Studies Journal of Society, Community and Business Development
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Dampak Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan Consumer Non Cyclical Di Bursa Efek Indonesia Ani Kusbandiyah; Eko Priyanto; Purnadi Purnadi; Rina Mudjiyanti
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6470

Abstract

The purpose of this study is to examine and find empirical evidence of the influence of political connections, profitability, managerial ownership, and institutional ownership on tax avoidance and to determine differences in tax avoidance before and during the Covid-19 pandemic in Non-Cyclical Consumer companies on the Indonesia Stock Exchange for the 2018-2021 period. Based on sample selection using purposive sampling, 86 sample data were obtained. The analytical method used was multiple linear regression and Wilcoxon signed rank test. The results show that political connections have no effect on tax avoidance, ROA has a positive effect on tax avoidance, managerial ownership and institutional ownership have no effect on tax avoidance in non-cyclical consumer companies listed on the IDX. The results of the Wilcoxon signed rank test show that there are differences in tax avoidance before and during the Covid-19 pandemic. The CETR value before the Pandemic is greater than the CETR value during the Pandemic. This means that there is an increase in tax avoidance during the Pandemic because if the CETR value is getting smaller, it means that the increase in tax avoidance is increasing. Keywords: CETR, Political Connections, ROA, Managerial and Institutional Ownership
Pengaruh Dewan Komisaris, Kepemilikan Institusional, Dewan Pengawas Syariah, Profitabilitas, dan Leverage Terhadap Pengungkapan Islamic Social Reporting Khaerunnisa Dwiyanti; Rina Mudjiyanti; Hadi Pramono; Ira Hapsari
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 3 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i3.23591

Abstract

Latar Belakang: Kondisi ekonomi yang tidak pasti menyebabkan berbagai perusahaan harus mampu mempertahankan kelangsungan hidup, sektor keuangan syariah mampu menunjukkan ketangguhannya menghadapi krisis dan tetap mencatatkan pertumbuhan positif.Tujuan: Penelitian ini bertujuan untuk menganalisa pengaruh dewan komisaris, kepemilikan institusional, dewan pengawas syariah, profitabilitas dan leverage terhadap pengungkapan Islamic social reporting (ISR).Metode Penelitian: Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari laporan keuangan yang telah diterbitkan oleh Bank Umum Syariah yang terdaftar di OJK selama periode 2018-2022. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis model regresi data panel dengan menggunakan alat analisis software STATA versi 17.Hasil Penelitian: Hasil penelitian bahwa ukuran dewan komisaris dan leverage berpengaruh positif terhadap pengungkapan ISR sedangkan kepemilikan institusional, dewan pengawas syariah dan profitabilitas tidak berpengaruh terhadap pengungkapan ISR.Keaslian/Kebaruan Penelitian: Penelitian ini merupakan pengembangan dari penelitian terdahulu dengan menambahkan variabel independen ukuran dewan pengawas syariah, tahun penelitian yang berbeda dan sektor yang berbeda sehingga berdampak pada perbedaan hasil penelitian.
Mobile banking acceptance model for Generation Z: The role of trust, self-efficacy, and enjoyment Azmi Fitriati; Naelati Tubastuvi; Rina Mudjiyanti; Sri Wahyuni; Venus C. Ibarra
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21639

Abstract

Research aims: This research aims to develop a model that explains m-banking acceptance behavior, especially for Generation Z, which is driven by perceptions of trust, self-efficacy, and enjoyment.Design/Methodology/Approach: The population was Generation Z as users of m-banking in Indonesia. The data collection instrument employed a questionnaire. The analysis technique used was component or variance-based Structural Equation Modeling (SEM) utilizing Partial Least Square (PLS)Research findings: The results showcased that trust, self-efficacy, and enjoyment influenced perceived usefulness and ease of use. These perceptions influenced attitudes, intentions to use, and use of m-banking. Generation Z m-banking users believe that potential risks could be resolved effectively and efficiently. They have high confidence that they will be able to overcome problems.Theoretical contribution/Originality: This research has succeeded in developing TAM by adding trust, self-efficacy, and enjoyment. Generation Z users prioritize not only ease of use but also the usability and advantages of application services. Those who have self-confidence will choose services that offer security and comfort. Applications that receive a positive response from their users will encourage their use.Research limitation/Implication: The results of previous research still contain gaps regarding the role of research variables. Therefore, it is necessary to study in more depth the m-banking acceptance model of Generation Z.
Pengaruh Etika Uang, Modernisasi Sistem Administrasi Perpajakan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak Arba Rafika Syawal Choerunnisa; Ani Kusbandiyah; Azmi Fitriati; Rina Mudjiyanti
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1340

Abstract

UMKM merupakan sektor yang strategis dalam meni­ngkatkan perekonomian nasional dan berpotensi besar sebagai sumber penerimaan pajak. Namun tingkat kepa­tu­han pajak pelaku UMKM di Kabupaten Banyumas masih tergolong rendah. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh etika uang, modern­isa­si sistem administrasi perpajakan, dan sosialisasi perpajakan terhadap kepatuhan pajak UMKM. Metode penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif. Sampel penelitian ini adalah berjumlah 100 responden yang diambil menggunakan teknik Stratifed Random Sampling. Regresi linear berganda digunakan untuk menganalisis data, dan dihasilkan variabel moderni­sasi sistem administrasi perpajakan, sosialisasi perpajakan berpengaruh positif dan signifikan, Namun etika uang tidak berpengaruh signifikan terhadap kepatuhan pajak UMKM. Hasil penelitian ini menunjukan optimalisasi sistem administrasi perpajakan berbasis teknologi, serta pelaksa­naan sosialisasi pajak yang intensif dan berkelanjutan untuk mendorong kepatuhan pajak UMKM. Penelitian ini memberikan bukti empiris kontekstual di kabupaten banyumas agar dapat menjadi dasar perumusan kebijakan peningkatan kepatuhan pajak.
Developing Small Business Through Character with the Application of Mind Mapping On Aisyiyah Entrepreneur Rina Mudjiyanti; Rezky Pramunindra; Ani Kusbandiyah; Irawan Randikaparsa; Rifka Utami Arofah
Journal of Society, Community and Business Development Vol. 1 No. 2 (2023): October
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/scbd.v1i2.67

Abstract

Small businesses have grown rapidly, but that does not mean without obstacles. The growth and development of small businesses can improve an independent economy, but it needs to be supported by the mentality and character of an entrepreneur. Business owners must be able to carry out good management in various economic conditions that are full of uncertainties. Perseverance and mental toughness as well as a positive mindset play an important role in being able to develop strategies to compete and survive, as well as to develop even better. Good planning is done so that an entrepreneur more structured in the process of starting or developing a business, as well as more measurable expectations take action to minimize losses. The target of this activity is Aisyiyah entrepreneur in the Banyumas area. The method used, with providing business development training to participants, builds character and mentality by applying entrepreneurial mind mapping. Business owners have the ability to find solutions to every problem with the right strategy. it is hoped that by having a positive character and mentality, make a mind map in developing business strategies that can improve and develop Aisyiyah's small businesses in the Banyumas area. Keywords: Mind mapping, Caracter, Creativity, Aisyiyah.
Empowering Women Through Entrepreneurship in the Digital Era to Achieve Economic Independence Rina Mudjiyanti; Ika Yustina Rahmawati; Rifka Arofah; Ira Hapsari; Nur Isna Inayati
Journal of Society, Community and Business Development Vol. 3 No. 1 (2025): April
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

This community service aims to increase the self-confidence, self-development, and entrepreneurial skills of Aisyiyah women to strengthen the community's economy. Support from the local and central government is essential for this activity. Situational analysis shows that the obstacles faced are limited capital, narrow mindsets, and fear of failure in opening and running a business. This empowerment activity is carried out through training and mentoring in business development, financial management, and product marketing. The results of this activity show an increase in self-confidence and entrepreneurial skills among Aisyiyah women. This increase is measured through the economic growth of their businesses and the increase in product marketing reach. The discussion emphasizes the importance of the mental toughness of an entrepreneur to survive in a declining economy. Good and structured planning and optimal use of technology play an important role in business development. This activity has a positive impact on developing Aisyiyah women's businesses and creating financially independent women.
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
Co-Authors Andra Tiara Syafira Ani Kusbandiyah Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dwi Shafamega Azzahra Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Hadi Pramono Hadiyanto Wibowo Hardiyanto Wibowo Ika Yustina Rahmawati Ikbar Andriano Ira Hapsari Ira Hapsari Irawan Randikaparsa Iwan Fakhruddin Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Nur Isna Inayati Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Siti Murtopingah Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra