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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen Akurasi
Uun Sunarsih
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Peran dewan pengawas Syariah dalam meningkatkan pengeluaran zakat Bank Umum Syariah di Indonesia Uun Sunarsih; Dahlifah Dahlifah
Jurnal STEI Ekonomi Vol. 32 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406jemi.v32i02.1255.recovery

Abstract

This research aims to test the influence of profitability, firm size, and inflation on zakat expenditure and test the Sharia Supervisory Board (DPS) moderating profitability, firm size, and inflation on zakat expenditure. This research is explanatory research with a quantitative approach. The research population is Sharia Commercial Banks (BUS) in Indonesia, listed on the Indonesia Stock Exchange for 2017-2022, and 14 BUS were obtained. This test uses SEM-PLS. The research results prove that profitability has no effect. Zakat may be a personal matter, not a company matter. Firm size has an influence; the greater the assets owned, the greater the potential for issuing zakat. Inflation has no effect because decreasing people's purchasing power will affect paying zakat. DPS does not moderate profitability because the company has yet to issue a fatwa on zakat. DPS can moderate firm size, meaning that DPS has carried out its role. DPS cannot moderate inflation, meaning that DPS must provide management with a good understanding that if they have reached the nisab and haul, they must issue zakat. Novelty in this research is adding a moderating variable and using Shariah Enterprise Theory. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Uun Sunarsih; Lila Nurdiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
Machiavellianism, love of money, religiosity, and tax evasion perception relationship model: a multi-group analysis based on gender Uun Sunarsih; Lila Nurdiana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1452

Abstract

This study explores the relationship between Machiavellianism, love of money, religiosity, and perceptions of tax evasion, specifically focusing on gender differences. Using a convenience sampling method, the study gathered responses from 372 participants in Indonesia. The analysis revealed a significant positive relationship between Machiavellianism and the perception of tax evasion and a notable negative relationship between religiosity and the perception of tax evasion, particularly among men. In contrast, love of money was found to have no significant relationship with perceptions of tax evasion. These findings suggest that individuals with high levels of Machiavellianism tend to have a more favorable view of tax evasion. In contrast, higher levels of religiosity deter such behavior. This study contributes to understanding ethical behavior in the context of taxation. It emphasizes the need for gender-specific educational approaches and interventions to reduce tax evasion. Public interest statements This research examines the factors influencing perceptions of tax evasion, specifically focusing on Machiavellianism, love of money, and religiosity while highlighting gender differences. The findings are intended to inform policymakers and educators, helping to develop targeted interventions and educational programs that promote ethical behavior and tax compliance.
Implementasi sistem manajemen anti penyuapan dalam mewujudkan good governance pada Pengadilan Agama Bantul Muhammad Iqbal Fanani; Uun Sunarsih
Jurnal STEI Ekonomi Vol. 34 No. 1 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v34i1.31

Abstract

The handling of corruption has been extensively carried out by the Indonesian government through a series of policies. Corruption incidents are closely related to the associated risk of bribery. The risk of gratification/bribery has become a dominant form of corruption in Indonesia, and this issue also occurs within the judicial system. The Bantul Religious Court is one of the units under the Supreme Court that took the initiative and volunteered to implement the Anti-Bribery Management System (ABMS) of the Supreme Court in 2023. This research aims to reveal the implementation of ABMS at the Bantul Religious Court and its impact on fulfilling the principles of Good Governance. The research method used is qualitative ethnomethodology, focusing on routine activities and emphasizing the observation of the daily interactions of a group of people within a community. The success of the Anti-Bribery Management System depends on the motivation and background of its needs, as well as the commitment of all parties, especially leaders, who must have a forward vision and a focus on improving public services. Understanding risk management remains a challenge, requiring sufficient planning and resources. The implementation of ABMS by the Supreme Court of Indonesia benefits society by reducing bribery and gratification practices through the improvement of work processes and risk management, enhancing effectiveness, accountability, and inclusivity in good governance. Article Information:Received 8/14/2024 | Revised 10/18/2024 | Accepted 11/30/2024 | Online First 1/19/2025
Pengaruh islamic corporate governance dan CSR terhadap tax avoidance dengan audit quality sebagai variabel moderasi M. G. Wibawan; Wira A. Putra; Uun Sunarsih
Jurnal Akuntansi dan Manajemen Vol. 23 No. 2 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i2.409

Abstract

The present study investigates the effects of Islamic Corporate Governance (ICG) and Corporate Social Responsibility (CSR) on tax avoidance, with Audit quality serving as a moderating variable. A quantitative methodology was applied, utilizing panel data regression analysis. Data were sourced from the annual financial statements of companies listed on the Indonesia Sharia Stock Index (ISSI) for the period 2021 to 2024. A purposive sampling technique was employed, resulting in a sample of 35 companies. Data analysis was performed using E-Views version 13. The findings demonstrate that ICG and CSR exert a significant influence on tax avoidance. Additionally, Audit quality moderates the relationship between ICG, CSR, and tax avoidance. These results underscore the critical role of Islamic Corporate Governance, Corporate Social Responsibility, and audit quality in shaping tax avoidance practices among Sharia-compliant companies.
Co-Authors Dahlifah Dahlifah Lila Nurdiana M. G. Wibawan Muhammad Iqbal Fanani Wira A. Putra