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All Journal Jurnal Reviu Akuntansi dan Keuangan Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JURNAL LENTERA AKUNTANSI Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Procedia of Social Sciences and Humanities Economic Reviews Journal Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Kurnia Rina Ariani
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Pengetahuan, Kepercayaan, Kemudahan, Dan Media Sosial Terhadap Minat Berdonasi Pada Aplikasi Crowdfunding Kitabisa.Com Hapsari, Destina Rusi Dwi; Kurnia Rina Ariani
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1458

Abstract

Kemajuan teknologi informasi telah mempermudah berbagai aspek kehidupan manusia, termasuk dalam aktivitas berdonasi. Platform crowdfunding seperti Kitabisa.com memberikan alternatif baru bagi masyarakat, khususnya generasi muda, untuk berdonasi secara praktis, mudah, cepat, dan transparan. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan, kepercayaan, kemudahan, dan media sosial terhadap minat berdonasi melalui aplikasi Kitabisa.com. Penelitian ini menggunakan teknik quota sampling dengan jumlah sampel masing-masing 100 mahasiswa dari Program Studi S-1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta dan Universitas Diponegoro. Dari hasil analisis regresi linear berganda didapatkan bahwa pengetahuan, kepercayaan, kemudahan, dan media sosial masing-masing berpengaruh positif secara signifikan terhadap minat berdonasi melalui platform Kitabisa.com. Selain itu, uji beda menunjukkan tidak terdapat perbedaan minat berdonasi antara mahasiswa kedua universitas. Temuan ini menguatkan bahwa faktor personal, faktor platform seperti kepercayaan dan kemudahan penggunaan, serta peran media sosial berkontribusi secara signifikan dalam membentuk perilaku berdonasi di era digital.
Pengaruh Tunneling Incentive, Leverage, Manajemen Pajak, Profitabilitas, Exchange Rate, dan Mekanisme Bonus Terhadap Transfer Pricing Candrawati, Aisha; Ariani, Kurnia Rina
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 2 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i2.8701

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tunneling incentive, leverage, manajemen pajak, profitabilitas, exchange rate, dan mekanisme bonus terhadap praktik transfer pricing pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Sampel dipilih melalui teknik purposive sampling dengan kriteria: perusahaan manufaktur yang menerbitkan laporan keuangan lengkap, memiliki data relevan, dan dikendalikan oleh pemegang saham asing minimal 20%. Teknik analisis yang digunakan adalah regresi logistik, didahului oleh analisis deskriptif dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa tunneling incentive, manajemen pajak, dan profitabilitas berpengaruh signifikan terhadap transfer pricing, sedangkan leverage, exchange rate, dan mekanisme bonus tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa perusahaan dengan kepemilikan asing yang dominan, beban pajak tinggi, dan tingkat profitabilitas besar cenderung melakukan praktik transfer pricing untuk memaksimalkan laba dan efisiensi pajak.
The Effect of Tax Awareness and Tax Service Satisfaction on Tax Compliance: E-Filing as A Moderating Variable (A Case Study at the Sukoharjo Tax Office) Fauzan, Dzulfiqar Nur; Ariani, Kurnia Rina
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.47805

Abstract

The purpose of this study is to analyze the influence of taxpayer awareness and tax service satisfaction on taxpayer compliance: e-filing as a moderating variable (Case Study at the Sukoharjo Tax Office). This study uses a quantitative approach. The data used are primary data, obtained by distributing questionnaires to taxpayers who are about to fulfill their tax obligations and have used e-filing at the Sukoharjo Tax Office, using a Likert scale. The population in this study is all individual taxpayers registered within the jurisdiction of the Sukoharjo Tax Office. The Slovin formula was used to determine the sample size required for this study. Based on the Slovin formula, the sample size for this study was determined to be 217 respondents. The data analysis method employed in this study was descriptive, utilizing a quantitative approach and Statistical Products and Services Solutions (SPSS) software to determine the significance level of each independent variable coefficient on the dependent variable. The results of this study indicate that Taxpayer Awareness has a significant effect on Taxpayer Compliance. Tax Service Satisfaction does not have a substantial impact on Taxpayer Compliance. E-Filing does not affect Taxpayer Compliance. E-Filing is unable to moderate the relationship between Taxpayer Awareness and Taxpayer Compliance. E-Filing is unable to moderate the relationship between Tax Service Satisfaction and Tax Compliance.
Analisis Niat Menyalurkan Infaq dengan Menggunakan QRIS pada Generasi Z dengan Model UTAUT: Peran Altruisme dan Religiusitas Puspawati, Dewita; Abas, Novel Idris; Ariani, Kurnia Rina; Utomo, Ihsan Cahyo; Kurniawati, Lintang
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): 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.v7i10.9903

Abstract

This study aims to examine the effect of the UTAUT model on the intention to use QRIS in distributing infaq with the addition of altruism and religiosity variables. The sample of this study was Generation Z in Central Java. The number of samples used in this study was 345 respondents. The data analysis technique used SEM PLS. The results showed that performance expectancy, social influence, facilitating conditions, and altruism influenced the intention to use QRIS in distributing infaq. However, effort expectancy and religiosity did not influence. The implication of this study is that infaq management institutions and mosques need to create QR Codes to facilitate the community in donating infaq.
Cultivating a Culture of Safety in the Hospitality Industry : The Interplay of Employee Training, Awareness, and Sexual Harassment Mitigation Prasetya, Farid Adi; Veno, Andri; Ariani, Kurnia Rina
Benefit: Jurnal Manajemen dan Bisnis Vol. 9 No. 2 (2024): Benefit : Volume 9 Desember No 2 tahun 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.9989

Abstract

This research explores the complex dynamics of sexual harassment in the hospitality industry, specifically in five provinces in Indonesia known for their high concentration of hotels. It also examines a selection of star-rated hotels that have implemented training programs to address sexual harassment. This study delves into the relationship between employee training, awareness, and sexual harassment prevention. It adopts a quantitative approach with the participation of 140 HR managers from star-rated hotels. The results highlight a strong connection between staff training and increased sexual harassment mitigation, underscoring the importance of thorough training programs. Employee awareness plays a vital role in influencing the effectiveness of preventative measures. Practical implications involve industry-wide efforts to promote a safety culture and enforce zero-tolerance policies via specialized training and public awareness campaigns. Although the study is focused on specific regions and establishments, it lays the groundwork for further exploration into sexual harassment in various hospitality settings, training techniques, cross-cultural factors, and changing regulations. Future research needs to delve deeper into the complexities of sexual harassment within the broad industry.
Co-Authors Adam Syahputra Agustina Irawati Anang Prayoga Anastasia Auti Merry Yanissa Andri veno, Andri Andy Dwi Bayu Bawono Ardiani Ika Sulistyawati Arva Febryan Noor Rayyani Arva Febryan Noor Rayyani Banu Witono Candrawati, Aisha Dewita Puspawati Dwi Ayuningrum, Ananda Puput Faizah Millenia Cahyaningrum Farid Adi Prasetya Farid Adi Prasetyo Fauzan . Fauzan, Dzulfiqar Nur Feriz, Naufal Jabsy Ghiffari, Panji Muhammad Giovani Giovani Hapsari, Destina Rusi Dwi Heppy Purbasari Iffat Kurnia Pratama Ihsan Cahyo Utomo Indah Permata Dewi Khotimah, Aisyiyah Nur Kusnul Kiky Fatmawati Kusuma Wijayanto, Kusuma Lanang Surya Ramadhan Lintang Kurniawati Maria Cristina M. De los Santos Maya Anggraini, Endah Misbah Amaliah Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Nadhiroh, Hilyatul Aini Novel Idris Abas Nur Prasetyo Aji Nursiam Nursiam Nursiam, N Nursiam, Nursiam Ovi Itsnaini Ulynnuha Prabow, Vivian Aulia Azzah PRATAMA, HAFID NUR Prawesti, Disa Muqiita Putrie, Azzahra Shavira Rahmah Anggeraeni Rahmawati, Rizkika Putri Rika Wahyu Puspita Rita Wijayanti Rita Wijayanti Rizky, Rahayuning Ryan Adriansyah Gautama Salma Maisaroh Saputri, Indah Yuliana Shofiyah Shofiyah Suyatmin Suyatmin Suyatmin, S Syahrina Noormala Dewi, Syahrina Noormala Taufiqi, Dhafin Umi Nur Janah Wahyu Amin Mustofa Wardati, Safari Dwi Yanissa, Anastasia Auti Merry