Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR) Journal of Economics and Management Scienties Media Riset Bisnis Ekonomi Sains dan Terapan
Triwarti, Hairul
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Peran Corporate Social Responsibility dalam Memoderasi Hubungan antara Kinerja Keuangan dan Nilai Perusahaan Aprillia, Firdha; Triwarti, Hairul
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.123

Abstract

Pertumbuhan bisnis yang pesat di era sekarang ini menuntut perusahaan buat mempunyai keterampilan dan kompetensi yang unggul dalam mengelola reputasi nilai perusahaan dengan tanggung jawab sosial perusahaan yang bertindak sebagai variabel moderasi, penelitian ini berupaya untuk menguji bagaimana leverage, likuiditas, dan profitabilitas memengaruh nilai perusahaan. Profitabilitas mencerminkan kebisaan perusahaan dalam menghasilkan laba dari kegiatan operasionalnya. Profitabilitas menjadi indikator utama bagi perusahaan buat memperlihatkan kinerja keuangan yang sehat dan berkelanjutan. Tingkat profitabilitas yang tinggi memperlihatkan efisiensi pengelolaan sumber daya, yang selanjutnya berdampak pada kepercayaan pasar Fokus penelitian ini adalah perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) untuk jangka waktu 2020 sampai 2023. Dengan menggunakan data sekunder dari laporan keuangan tahunan perusahaan, pendekatan penelitian kuantitatif digunakan. Program E-Views digunakan untuk menerapkan regresi data panel sebagai bagian dari pendekatan analisis data. Berdasarkan hasil penelitian, leverage sangat memengaruhi nilai perusahaan, sedangkan profitabilitas dan likuiditas hanya mempunyai dampak yang kecil. Selain itu, dampak utang, likuiditas, dan profitabilitas terhadap nilai perusahaan tidak dapat dimoderasi dengan Corporate Social Responsibility (CSR). Berdasarkan kesimpulan ini, untuk meningkatkan nilai perusahaan, manajemen harus lebih berkonsentrasi pada pengendalian elemen leverage dan struktur keuangan.
Pengaruh Edukasi Pajak Berbasis Media Sosial dan Kesadaran Wajib Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak Sartini, Feby Puji; Triwarti, Hairul
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.138

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh edukasi pajak berbasis media sosial dan kesadaran wajib pajak terhadap penerimaan pajak, dengan kepatuhan wajib pajak sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 responden yang merupakan pengikut akun Twitter resmi Direktorat Jenderal Pajak (@DitjenPajakRI). Teknik analisis data dilakukan dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS-SEM) menggunakan aplikasi SmartPLS 4.0. Hasil penelitian menunjukkan bahwa edukasi pajak berbasis media sosial dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak maupun penerimaan pajak. Selain itu, kepatuhan wajib pajak terbukti memediasi secara signifikan hubungan antara edukasi dan kesadaran terhadap penerimaan pajak, yang berarti bahwa keduanya hanya akan berdampak optimal terhadap penerimaan negara apabila mendorong tindakan patuh dari wajib pajak. Temuan ini mendukung teori agensi dan teori kepatuhan, serta menyoroti pentingnya peran edukasi digital dan kesadaran wajib pajak sebagai upaya membangun sistem perpajakan berbasis self-assessment yang efektif.
DETERMINAN AKUNTANSI RUMAH TANGGA Hartinah, Siti; Lestari, Rindu Ferdina; Triwarti, Hairul; Bahiroh, Eloh
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.477

Abstract

This study aims to analyze the influence of financial literacy and financial behavior on the implementation of household accounting among housewives in the South Larangan area of Tangerang City. The research design used an associative quantitative approach. Primary data were collected through questionnaires from 35 housewives selected through random sampling. Data analysis was performed using multiple linear regression using SPSS, preceded by validity, reliability, and classical assumption tests (normality, heteroscedasticity, multicollinearity).The results indicate that financial literacy and financial behavior positively and significantly influence the implementation of household accounting. Good financial literacy improves housewives' ability to manage finances, while disciplined financial behavior (budgeting, control, and saving) directly contributes to the effectiveness of accounting practices. These findings support the Theory of Planned Behavior, indicating that positive attitudes and perceived behavioral control, driven by financial literacy and behavior, shape effective household accounting intentions and actions. Contribution to practice/policy: Beneficial for housewives and assists families in systematic financial management. This research focuses only on housewives in the Larangan Selatan and does not cover a wider area. Keywords : Accounting, household, Financial Literacy and Financial Behavior
The Effect of Electronic Tax Invoice Implementation, Tax Return Submission in the Coretax System, and Tax Penalties on VAT Compliance with Taxpayer Awareness as a Mediating Variable Cahyani, Tirta Nirmala; Triwarti, Hairul
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2968

Abstract

This study investigates the influence of Electronic Tax Invoice Implementation, SPT Submission in the Coretax System, and Tax Sanctions on VAT Compliance, with Taxpayer Awareness as a mediating variable. Utilizing a quantitative approach through an explanatory survey, the research focuses on VAT revenue at KPP Pratama Jakarta Pancoran, using primary data collected from questionnaires distributed to 100 Corporate Taxpayers (PKP) registered at the office, covering the period from 2020 to 2025. The sample was determined using the Lemeshow (1997) formula and purposive sampling technique. Data analysis was conducted using SmartPLS version 4.0 with the Partial Least Square (PLS-SEM) method. Results indicate that Electronic Tax Invoice Implementation significantly positively affects VAT compliance, as does SPT Submission in the Coretax System. Tax Sanctions also show a significant positive effect on VAT compliance. Additionally, Electronic Tax Invoice Implementation, SPT Submission, and Tax Sanctions can mediate Taxpayer Awareness, each having a significant positive impact on VAT compliance. These findings highlight the importance of these factors in enhancing taxpayer compliance in Indonesia.
Co-Authors Bahiroh, Eloh Cahyani, Tirta Nirmala Hartinah, Siti LESTARI, Rindu Ferdina Nasution, Ali Napiah Sartini, Feby Puji