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All Journal JURNAL AKUNTANSI DAN BISNIS Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Zahra Dinul Khaq
Universitas Sains dan Teknologi Komputer
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Determinan Pengungkapan Corporate Social Responsibility Pada Industri Manufaktur Dwi Astutik; Daniel Adi Setya Rahardjo; Ivan Permana; Asri Winanti Madyoningrum; Zahra Dinul Khaq
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.7806

Abstract

This study aims to examine the influence of corporate governance determinants, particularly the presence of an independent board of commissioners and an audit committee, on the level of Corporate Social Responsibility (CSR) disclosure. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the study population included 228 companies, and through purposive sampling technique, 92 companies met the criteria during a three-year observation period, resulting in a total of 276 observational data. Data analysis was conducted using multiple linear regression with a least squares approach, preceded by classical assumption testing to ensure model validity. The results show that the presence of an independent board of commissioners and an audit committee significantly influences CSR disclosure. This finding indicates that both elements can serve as instruments for implementing Good Corporate Governance (GCG) principles, encouraging companies to be more transparent and responsible in communicating their social activities to stakeholders. The implications of these results emphasize the importance of strengthening governance structures in encouraging more optimal CSR practices, as well as contributing to academic literature and managerial practice in the fields of accounting and sustainability management.
SYSTEMATIC LITERATURE REVIEW TENTANG DETERMINAN KEPATUHAN WAJIB PAJAK PELAKU UMKM DI INDONESIA Fania Agustina; Sukemi Kamto Sudibyo; Zahra Dinul Khaq
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 3 (2026): Mei : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/n1fp0y78

Abstract

Taxes are a primary source of state revenue and play a vital role in supporting national development. However, Indonesia still faces serious challenges in achieving its annual tax revenue targets. One of the main factors contributing to this low revenue is the low level of tax compliance, particularly among the Micro, Small, and Medium Enterprises (MSMEs). MSMEs contribute 61.07% to Gross Domestic Product and employ 97% of the national workforce, yet their tax potential remains underutilized. This literature review analyzes the determinants of MSME taxpayer compliance through a review of various empirical studies. Factors such as tax knowledge, tax socialization, the quality of tax authorities' services, and tax incentives and sanctions were found to play significant roles in shaping taxpayer compliance behavior. Furthermore, tax awareness is also a significant moderating variable in the relationship between socialization and compliance. This study demonstrates the importance of an integrated approach between education, services, and law enforcement in improving MSME tax compliance. These findings provide a conceptual basis for formulating more effective and equitable fiscal policy strategies.
PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY: PERAN MEDIASI AUDIT TENURE ANTARA UMUR PERUSAHAAN, UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Febryantahanuji Febryantahanuji; Zahra Dinul Khaq; Galuh Aditya; Risma Nurhapsari
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.787

Abstract

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.
PENERAPAN AKUNTANSI MANAJERIAL DALAM PENGAMBILAN KEPUTUSAN BISNIS UMKM PASCA INSENTIF PAJAK PANDEMI: STUDI DI SEKTOR KULINER Rahayu Nugraheni Rachmawati; Zahra Dinul Khaq
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1045

Abstract

The COVID-19 pandemic disrupted the operations and financial sustainability of Indonesia's culinary MSMEs, prompting the government to offer tax incentives as support. With the end of these incentives, businesses were pushed to adopt data-driven decision-making, despite only 18% of MSMEs having adequate financial record-keeping systems. Key challenges in post-pandemic adaptation include low accounting literacy, limited human resources, and complex regulations. This study examines the practices, barriers, and effectiveness of managerial accounting among 120 culinary MSMEs in Jakarta, Bandung, and Surabaya through a mixed-methods approach combining case studies, surveys, and in-depth interviews. Findings indicate that business decisions remain largely intuition-based, with accounting limited to basic cash flow recording. Major barriers involve lack of expertise, limited access to technology, and difficulties adjusting to regulations. However, some medium-scale MSMEs have started applying cost analysis and budget planning. This study contributes to the limited literature on post-incentive managerial accounting in the culinary sector and highlights the urgency for context-based training, simplified fiscal policy processes, and adoption of user-friendly accounting technologies. Practical recommendations include collaborative training programs, mentoring, and technical assistance to improve MSMEs’ financial capacity and decision-making through better financial management practices
Literature Review: Hubungan Pemahaman Sanksi Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak UMKM Shella Putri Rifka Sari; Zahra Dinul Khaq; Sri Wahyuning
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/9y5jea54

Abstract

A literature assessment of five empirical studies in various regions of Indonesia shows that the influence of tax understanding, tax sanctions and service quality on Micro, Small and Medium Enterprises (MSMEs) taxpayer compliance is extremely contextual. Tax sanctions, on the other hand, are the most constant factor, with a substantial influence in all of the locations examined, suggesting that the possibility of administrative and criminal fines remains a strong deterrent to promoting compliance behavior. On the other hand, service quality gives the most varied findings, notably affecting compliance in Jepara and Samarinda Ilir, but not significantly affecting Praya, Demak and Samarinda. Tax awareness, however, generates mixed results with considerable impacts in Demak and Samarinda but no impacts in Praya. These divergences point to the fact that the efficiency of these factors is largely reliant on the regional settings, the characteristics of the respondents and the degree of uniformity of the implementation of tax policy in the field. Moreover, such variations point to the fact that MSME tax compliance is not a unidimensional construct, but a multidimensional phenomenon, influenced by complex interactions between internal factors, such as individual knowledge, perception, and motivation; and external forces, such as service quality, law enforcement, and sanctions. Therefore, uniform compliance techniques are not enough. Rather, policymakers and tax authorities need to adopt a contextual, area-based strategy that takes into account the local socio-economic conditions, literacy levels and cultural nuances to effectively increase the participation of MSMEs in the official tax system.
Analisis Kesiapan Digital dan Persepsi Keadilan Pajak terhadap Penghindaran Pajak UMKM dengan Literasi Digital sebagai Variabel Mediasi Zahra Dinul Khaq; Myra Andriana; Dwi Astutik; Regita Ardilah Nurmala; Novita Jayanti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2647

Abstract

This study aims to examine the role of digital literacy as a mediating variable in the relationship between digital readiness, perceptions of tax fairness, and the propensity for tax avoidance among Micro, Small, and Medium Enterprises (MSMEs). A quantitative approach was employed involving 100 respondents consisting of female owners of retail food MSMEs who are registered taxpayers in Central Java. Respondents were selected using a purposive sampling technique based on predetermined criteria relevant to the objectives of the study. Data were collected through a structured questionnaire using a five-point Likert scale ranging from 1 to 5. The collected data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS software version 4.1.1.8. The results reveal two main findings. First, digital readiness and perceptions of tax fairness do not have a significant direct effect on tax avoidance. Second, digital readiness and perceptions of tax fairness have a positive and significant indirect effect on tax avoidance through digital literacy. These findings indicate that digital literacy plays an important mediating role in linking taxpayers’ technological readiness and perceptions of fairness with their tax-related behavioral decisions. Therefore, improving digital literacy may influence how MSME taxpayers understand, interpret, and respond to digital taxation systems and perceived tax fairness. The findings provide implications for policymakers in strengthening digital taxation education and improving taxpayer awareness among MSME owners.
Implikasi Digital Payment QRIS terhadap Kinerja UMKM Wilayah Pedesaan melalui Inklusi Keuangan Henny Henny; Sri Wahyuning; Zahra Dinul Khaq
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2794

Abstract

This study aims to examine the role of financial inclusion as a mediating variable in the relationship between QRIS digital payments and MSME performance. A quantitative approach was adopted, involving 50 MSME owners in rural Central Java selected through purposive sampling. Data were collected using a 1–5 Likert scale questionnaire and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with SmartPLS software (version 4.1.1.8). The findings reveal two key insights. First, QRIS digital payments have a significant direct impact on MSME performance. Second, QRIS digital payments exert a positive and significant influence on MSME performance when mediated by financial inclusion. Thus, financial inclusion acts as a bridge connecting QRIS digital payments with MSME performance in rural areas. This study enriches the literature on the digital transformation of rural MSMEs, an area that remains under-researched, while offering practical implications for business owners, digital payment service providers, and policymakers in designing strategies to strengthen financial inclusion and boost the performance of rural MSMEs.
Co-Authors Asri Winanti Madyoningrum Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Daniel Adi Setya Rahardjo Dwi Astutik Edy Susanto Fania Agustina Febryantahanuji Febryantahanuji Galuh Aditya Henny Henny Ivan Permana Myra Andriana Novita Jayanti Rahayu Nugraheni Rachmawati Regita Ardilah Nurmala Risma Nurhapsari Shella Putri Rifka Sari sri wahyuning Sukemi Kamto Sudibyo