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All Journal JEA17: Jurnal Ekonomi Akuntansi Riset Akuntansi dan Keuangan Indonesia Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
Larasati, Meita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Hubungan Keamanan Persepsian Terhadap Intensi Muzaki Membayar Zakat Menggunakan Aplikasi Digital Khotimah, Winanda Qusnul; Larasati, Meita
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol 3 No 1 (2019): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.219 KB) | DOI: 10.22236/alurban_vol3/is2pp1-11

Abstract

The purpose of this research is to investigate the relationship of perceived security and the intention of muzaki to use the application of digital transactions in paying zakat. The method of collecting samples in this study used a purposive sampling technique. The sample from this study is muzaki in Indonesia who has paid zakat digitally. This study uses a survey method using a research instrument in the form of a questionnaire. The questionnaire will be distributed to muzaki in Indonesia who have paid zakat digitally via email and google docs. Before testing the hypothesis, the researcher tests descriptive, validity and reliability statistics. All collected questionnaires were analyzed using the Pearson correlation. To measure the dimensions of perceived security, perceived security and intention of muzaki to use the application of digital transactions in paying zakat using a Likert scale, 1 means strongly disagree and 5 means strongly agree. The results of this study prove that perceived security has a positive relationship with the intention of muzaki to use digital applicationsto pay zakat with a significant number of 0.002.
Application of The Rasch Model in The Development of Dimension of The Measurement of Tax Fairness Perception Measurement of Tax Fairness Perception Larasati, Meita; Mukri, Cotoro
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.8918

Abstract

This study aims to investigate the measurement instrument of the perception dimension of tax fairness using the Rasch model method. The dimensions of the perception of tax fairness are divided into seven dimensions, namely general fairness, exchange fairness, horizontal fairness, vertical fairness, retributive fairness, policy fairness, and administrative fairness. The sampling technique employed purposive sampling by classifying several criteria for respondents. The distribution of data used Google docs to as many as 122 individuals. The results of this study indicate that the Cronbach alpha value (KR-20) is 0.71. The question item with code PF2 which is included in the personal fairness dimension with a logit value of +0.91 is the most difficult item for respondents to answer. There are three question items that are considered misfit because the logit value of the item is greater than the sum of the mean and standard deviation (1.27). The three items are VF 1 (1.72), RF1 (1.48), and EF2 (1.29). The contributions of this study are: (1) to enrich the literature on tax fairness perceptions by using the Rasch model as a data analysis tool, and (2) empirically, to validate the measurement instrument in the perception of tax fairness dimensions which will be useful for further research.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, OPINI AUDIT TAHUN SEBELUMNYA, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN TAMBANG DAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018 Yulianto, Yulianto; Tutuko, Bambang; Larasati, Meita
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4276

Abstract

ABSTRACTThis study aims to determine how the influence of company size, profitability, previous year's audit opinion, and liquidity on going concern audit opinions in mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period.The population of this research is mining and agriculture sector companies that have been listed on the Indonesia Stock Exchange (IDX). The sample selection technique used was purposive sampling and obtained 7 (seven) companies. The data collection technique used in this study is secondary data, namely tracing the financial statements of mining and agriculture sector companies for 2014-2018 through the IDX website (www.idx.co.id).The results showed that partially company size had no effect on going concern audit opinion with a significance level of 0.457> 0.05. Profitability variable partially affects going-concern audit opinion with a significance level of 0.031> 0.05. The audit opinion variable in the previous year partially influences going-concern audit opinion with a significance level of 0.010> 0.05. The liquidity variable partially has no effect on going concern audit opinion with a significance level of 0.722> 0.05. The effect of company size, profitability, previous year's audit opinion, and liquidity simultaneously affects going-concern audit opinion with a significance level of 0.000 <0.05. 
Co-Authors Khotimah, Winanda Qusnul Mukri, Cotoro Yoga Yuniadi Yulianto Yulianto