Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:This research examines the intricate relationships between company size, growth in cash flow, and stock performance, revealing complexities that challenge traditional financial analysis. While company size is often associated…
iated with stable stock performance due to advantages such as economies of scale and market power, the findings indicate that size alone does not positively impact stock performance. Furthermore, the study demonstrates that growth in cash flow does not significantly moderate the relationship between company size and stock performance. This suggests that external factors, such as regulatory changes or market sentiment, may play a more decisive role. The results underscore that cash flow, while an important indicator of financial health, does not enhance the influence of company size on stock performance, particularly in certain industries where external conditions prevail. This underscores the need for a more comprehensive evaluation approach that considers a broader range of factors when assessing stock performance. It's time to move beyond traditional metrics like profitability and cash flow growth and equip ourselves with a more robust set of tools for analysis. Ultimately, this research advocates for a multifactorial approach to stock performance evaluation, emphasizing the importance of understanding the interplay between various variables, including industry trends and macroeconomic conditions. By adopting this comprehensive perspective, investors and analysts can make more informed decisions and strategies, enhancing their ability to navigate the complexities of the financial markets.
Abstract:Perkembangan media sosial telah mengubah dakwah Islam dari pendekatan konvensional menjadi praktik digital yang interaktif. Penelitian ini bertujuan untuk menganalisis peran media sosial dalam mengembangkan dan menyebarkan…
an nilai-nilai Islam moderat di kalangan generasi muda, dengan mengkaji pengaruh algoritma, pergeseran otoritas keagamaan, dan komodifikasi konten religius. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi literatur terhadap 17 artikel ilmiah yang dipublikasikan dalam rentang tahun 2021–2026 yang dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa platform seperti Instagram, YouTube, TikTok, dan X berfungsi sebagai ekosistem yang efektif dalam menyebarkan nilai-nilai moderasi (wasathiyyah), toleransi, dan inklusivitas. Namun, sistem berbasis algoritma cenderung memprioritaskan konten yang viral dan emosional dibandingkan pesan keagamaan yang substantif, sehingga berpotensi mengurangi kedalaman pemahaman. Selain itu, pergeseran otoritas keagamaan dari ulama tradisional ke influencer digital menimbulkan kekhawatiran terkait kredibilitas. Praktik monetisasi dan personal branding juga menunjukkan adanya kecenderungan komodifikasi konten keagamaan di ruang digital. Oleh karena itu, penguatan literasi digital keagamaan serta integrasi antara otoritas keilmuan dan kompetensi digital menjadi hal yang penting untuk memastikan keberlanjutan dakwah Islam moderat di era digital.
Abstract:Alih-alih menggunakan kekerasan untuk menaklukkan kepulauan Indonesia, bukti sejarah menunjukkan bahwa Islam tiba di sana secara damai dan melalui proses akulturasi. Dengan menggunakan metode sejarah sosio-religius, penelitian…
litian ini berupaya menelaah kembali proses Islamisasi di kepulauan Indonesia dengan penekanan pada jalur-jalur yang berkelanjutan, adaptif, dan damai. Analisis literatur kualitatif terhadap karya sastra, publikasi ilmiah, dan penelitian terkini mengenai Islam di Nusantara merupakan metodologi yang digunakan. Kesimpulan utama membuktikan bahwa Islamisasi Nusantara terjadi melalui perdagangan, perkawinan, pendidikan, tasawuf, seni, dan lembaga keagamaan yang berfokus pada akulturasi budaya; penyebarannya berlangsung secara bertahap, damai, adaptif, dan terhubung melalui pusat-pusat peradaban seperti pelabuhan, kerajaan pesisir, pesantren, dan jaringan ulama. Dengan implikasi bagi studi peradaban Islam yang lebih inklusif dan kontekstual, kontribusi tematik artikel ini adalah mengemukakan kembali kerangka konseptual “Islam Tanpa Penaklukan” sebagai narasi global alternatif mengenai penyebaran agama. Kesimpulannya, mengingat dinamika pluralitas sosial-keagamaan, pendekatan damai dan akulturatif tidak hanya memudahkan penerimaan awal tetapi juga mengubah wajah Islam Nusantara, menjadikannya moderat, toleran, dan berkelanjutan.
Abstract:Penghormatan terhadap agama lain merupakan nilai fundamental dalam ajaran Islam yang berakar pada misi kenabian dan prinsip rahmatan lil ‘alamin. Islam memandang bahwa Allah SWT telah mengutus nabi dan rasul kepada setiap…
iap umat, meskipun tidak seluruhnya disebutkan dalam Al-Qur’an. Artikel ini bertujuan mengkaji konsep menghormati agama lain sebagai warisan kenabian berdasarkan ayat-ayat Al-Qur’an melalui pendekatan Tafsir Al-Mishbah karya M. Quraish Shihab, serta menganalisis relevansinya dalam konteks pendidikan Islam, khususnya penguatan moderasi beragama. Penelitian ini menggunakan pendekatan kualitatif-deskriptif dengan metode kajian pustaka dan analisis tematik terhadap ayat-ayat Al-Qur’an, seperti QS. An-Nahl: 36 dan QS. Ghafir: 78. Hasil kajian menunjukkan bahwa Tafsir Al-Mishbah menegaskan prinsip universalitas kenabian yang melahirkan sikap teologis moderat, terbuka, dan menghargai keberagaman agama tanpa mengaburkan prinsip tauhid. Dalam konteks pendidikan Islam, nilai ini merupakan bagian dari akhlak profetik yang penting untuk diinternalisasikan melalui pembelajaran, guna membentuk karakter peserta didik yang toleran, berkeadilan, dan mampu hidup berdampingan secara damai dalam masyarakat plural. Dengan demikian, penghormatan terhadap agama lain tidak dimaknai sebagai relativisme akidah, melainkan sebagai manifestasi nilai-nilai kenabian yang berorientasi pada kemanusiaan dan keadilan.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan, serta menguji peran profitabilitas sebagai variabel moderasi pada hubungan tersebut. Sampel…
el penelitian terdiri dari 87 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024, dipilih menggunakan metode purposive sampling, sehingga diperoleh 435 unit observasi. Pengungkapan CSR diukur menggunakan indeks GRI (Global Reporting Initiative) G4, nilai perusahaan diukur dengan Tobin's Q, dan profitabilitas diproksikan dengan Return on Assets (ROA). Metode analisis yang digunakan adalah regresi moderasi (Moderated Regression Analysis/MRA) dengan data panel. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan. Profitabilitas terbukti memperkuat (memoderasi secara positif) hubungan antara pengungkapan CSR dan nilai perusahaan. Temuan ini mendukung teori legitimasi dan teori sinyal, bahwa perusahaan yang secara aktif mengungkapkan aktivitas CSR dan memiliki kinerja keuangan yang baik akan lebih dipercaya oleh investor sehingga nilai perusahaan meningkat.
Abstract:Perkembangan media sosial yang masif menjadikan Generasi Z kelompok yang rentan terhadap fenomena Fear of Missing Out (FoMO). FoMO tidak hanya berdampak pada aspek psikologis, tetapi juga memengaruhi perilaku ekonomi, khususnya…
ususnya pengelolaan keuangan pribadi. Penelitian ini bertujuan untuk menganalisis pengaruh FoMO terhadap pengelolaan keuangan pribadi Generasi Z di Kecamatan Medan Timur, serta menguji peran literasi keuangan dan kontrol diri sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 96 responden Generasi Z yang dipilih melalui teknik purposive sampling. Data dianalisis menggunakan regresi linear dan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa FoMO berpengaruh negatif dan signifikan terhadap pengelolaan keuangan pribadi. Literasi keuangan dan kontrol diri terbukti mampu memperlemah pengaruh negatif FoMO. Temuan ini menegaskan pentingnya penguatan literasi keuangan dan pengendalian diri dalam menghadapi tekanan sosial di era digital.