Abstract:This study investigates the factors influencing Individual Taxpayer Compliance in Indonesia, focusing on Tax Service Quality, Social Engagement and Education, and the moderating role of Information Technology. The findings…
gs reveal that Tax Service Quality does not significantly impact taxpayer compliance, suggesting that improvements in service quality alone may not suffice to enhance compliance levels. In contrast, Social Engagement and Education are significant factors that positively influence taxpayer compliance, indicating the effectiveness of educational initiatives and community involvement in fostering compliance behavior. Furthermore, information technology has been found to have no significant moderating effect on the relationship between tax service quality or social engagement, education, or taxpayer compliance. These results underscore the importance of prioritizing social engagement and educational strategies while recognizing that technology should be integrated as a complementary tool to improve compliance outcomes. A balanced approach combining these elements is essential for fostering a more compliant taxpayer environment in Indonesia.
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:Penelitian ini bertujuan untuk mengetahui adanya hubungan antara harga diri dan kesepian pada narapidana wanita di Lembaga Pemasyarakatan Tanjung Gusta. Sampel penelitian ini terdiri dari 90 narapidana wanita yang terlibat…
at dalam kasus narkoba (baik pemakai maupun pengedar), berusia antara 18-40 tahun, dan berstatus belum menikah atau bercerai (baik cerai hidup maupun cerai mati). Berdasarkan teori yang mendasari pembahasan, hipotesis penelitian ini adalah adanya hubungan antara harga diri dan kesepian pada narapidana wanita. Dengan asumsi bahwa semakin tinggi tingkat harga diri narapidana, maka semakin rendah kesepian yang dirasakan, dan sebaliknya, semakin rendah harga diri, semakin tinggi kesepian yang dirasakan. Data dikumpulkan menggunakan skala Likert, yaitu skala harga diri dan skala kesepian. Teknik pengambilan sampel dilakukan melalui purposive sampling, sementara analisis data menggunakan teknik korelasi product moment. Hasil analisis data menunjukkan adanya hubungan signifikan antara harga diri dan kesepian. Hal ini ditunjukkan oleh koefisien rxy = -0,668 dengan p= 0,000 < 0,05, yang berarti hipotesis mengenai hubungan antara harga diri dan kesepian diterima.
Abstract:Dalam perspektif Islam, investasi sangat dianjurkan. Hal ini karena investasi telah dilakukan oleh Nabi Muhammad sejak masa mudanya hingga masa para rasul. Selain itu, perbudakan umumnya berkaitan dengan pembentukan pasar…
r tenaga kerja di mana tenaga kerja menerima uang dan uang mengalir hanya kepada orang-orang kaya (Qs. al-Hasyr [59]: 7). Lebih lanjut, investasi ini secara langsung dibenarkan oleh Al-Qur'an dan Sunnah Nabi. Banyak ayat Al-Qur'an yang membahas rekomendasi investasi, seperti Qs. al-Baqarah [2]: 261; Qs. Yusuf [12]: 46–49; Qs. an-Nisa [4]:9; Qs. Luqman [31]: 34 dan Qs. al-Hasyr [59]:18. Investasi syariah didasarkan pada prinsip-prinsip syariah, baik di sektor riil maupun di sektor keuangan. Oleh karena itu, selama maksud atau tujuan dari ketentuan dalam sektor bisnis dan investasi tidak bertentangan dengan syariah, investasi di luar prinsip syariah tidak diperbolehkan. Pada dasarnya, tidak semua kegiatan bisnis bebas dari ketidakpastian, seperti keuntungan atau kerugian bisnis. Oleh karena itu, orang menggunakan keuntungan dan kerugian untuk menentukan pilihan investasi bisnis mereka. Ini berarti bahwa keuntungan atau kerugian dalam bisnis tidak jelas. Ketidakpastian ini sering disebut sebagai gharar. Seperti yang disebutkan di atas, aktivitas investasi memiliki dampak luas terhadap ekonomi regional. Namun, Islam memberikan panduan dan pembatasan yang jelas tentang apa yang dapat dan tidak dapat melibatkan investasi religius. Tidak semua investor memahami hukum Islam, meskipun mereka memahami hukum positif. Oleh karena itu, untuk menghindari konflik investasi, berbagai aspek harus dipertimbangkan dan diperiksa agar hasil yang diperoleh sesuai dengan prinsip-prinsip syariah.
Abstract:Penelitian ini bertujuan untuk mengeksplorasi peran zakat dalam perekonomian, dengan fokus pada dampak sosial dan ekonomi dari penerapannya dalam masyarakat. Zakat, yang merupakan salah satu dari lima rukun Islam, tidak…
hanya berfungsi sebagai ibadah tetapi juga sebagai alat redistribusi kekayaan yang efektif dalam mengurangi kesenjangan sosial dan meningkatkan kesejahteraan umat. Penelitian ini mendalami berbagai aspek zakat, termasuk definisi dan konsep zakat, sejarah penerapannya, peran sosial, dan dampak ekonominya. Selain itu, penelitian ini juga membahas mekanisme distribusi zakat, studi kasus penerapan zakat di berbagai negara, serta peran kebijakan pemerintah dalam mendukung pengelolaan zakat. Dalam konteks modern, tantangan dan peluang pengelolaan zakat dihadapkan pada perkembangan teknologi informasi yang dapat meningkatkan efisiensi dan transparansi dalam pengelolaan zakat. Program zakat yang difokuskan pada pemberdayaan ekonomi umat menunjukkan hasil yang signifikan dalam meningkatkan kemandirian dan produktivitas masyarakat miskin. Peran lembaga amil zakat dalam mengelola dan mendistribusikan zakat sangat penting untuk memastikan bahwa zakat benar-benar mencapai mereka yang membutuhkan. Secara keseluruhan, penelitian ini menyimpulkan bahwa zakat memiliki peran penting dalam mendukung stabilitas ekonomi dan kesejahteraan sosial, terutama dalam situasi krisis. Penggunaan teknologi dalam pengelolaan zakat dapat lebih meningkatkan efisiensi dan akuntabilitas, serta memfasilitasi pembayaran zakat secara online.
Abstract:Tujuan dari penelitian ini adalah untuk mendeskripsikan manajemen pendidikan dan pelatihan, dampak, faktor pendukung, dan hambatan dari Sekolah Pra Nikah di Masjid Nurul 'Ashri Sleman, Yogyakarta. Penelitian ini menggunakan…
kan metodologi kualitatif dengan mengumpulkan data melalui observasi, dokumentasi, dan wawancara. Data yang diperoleh dianalisis melalui tahapan seleksi data, reduksi data, penyajian data, dan penarikan kesimpulan. Temuan penelitian menunjukkan bahwa:(1) Manajemen pelatihan sekolah pra nikah berbasis digital dimulai dengan identifikasi kebutuhan dan tujuan pelatihan serta menetapkan kurikulum. Perencanaan dilakukan melalui koordinasi awal tim pengelola dengan pembagian tugas untuk setiap divisi, menentukan materi dan narasumber, menjadwalkan pelaksanaan, serta menyiapkan promosi di media sosial. Pelaksanaan dimulai dengan promosi di media sosial dan pendaftaran peserta, diikuti oleh proses pembelajaran dengan metode ceramah dan media digital seperti Zoom dan YouTube. Evaluasi dilakukan dengan meminta peserta mengisi survei kepuasan dan menyelesaikan tugas berupa rangkuman materi dan kuis di Instagram.(2) Dampak dari manajemen pelatihan ini terlihat dalam peningkatan pengetahuan, keterampilan, dan sikap peserta di berbagai aspek seperti agama, kesehatan fisik dan mental, pengelolaan keuangan, dan teknik komunikasi yang efektif.(3) Faktor pendukung pelatihan sekolah pra nikah meliputi akses yang luas dan mudah, dukungan dari pengurus masjid, penggunaan teknologi modern, beragam materi, dan narasumber yang ahli di bidangnya masing-masing. Kendala yang dihadapi antara lain keterbatasan akses internet, gangguan listrik, kurangnya waktu untuk interaksi tanya jawab, ketiadaan tes awal dan tes akhir dalam pelatihan, serta belum adanya evaluasi peserta setelah menikah.