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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Keuangan Jurnal Kolaborasi Sains dan Ilmu Terapan
Widia Octari Diliana
Universitas Nusa Cendana
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering

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Tata Kelola Perusahaan, Kinerja Keuangan, dan Penghindaran Pajak: Studi Pada Sub Sektor Makanan dan Minuman (2022–2024) Widia Octari Diliana; Eve Ida Malau; Anindya Septisuwendani; Hardo Aprilio
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7419

Abstract

This study aims to analyze the effect of corporate governance and financial performance on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Corporate governance is measured using the proportion of independent commissioners and audit committees, while financial performance is proxied by Return on Assets (ROA). The study uses a quantitative approach with a purposive sampling technique, resulting in 30 companies as the sample with a total of 90 observations. Data analysis is conducted through multiple linear regression and is complemented by classical assumption tests to ensure that the model meets statistical requirements. The results show that independent commissioners have no effect on tax avoidance, while audit committees and ROA have a significant effect on tax avoidance. Simultaneously, the three independent variables are proven to influence tax avoidance. These findings provide the latest empirical evidence regarding the role of corporate governance and profitability in influencing tax avoidance in the food and beverage sub-sector and are expected to serve as a consideration for stakeholders in improving tax transparency, oversight, and compliance.
Factors Affecting the Profitability of Islamic Commercial Banks in Indonesia for the Period 2021–2023: FACTORS AFFECTING THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2021–2023 Widia Octari Diliana; Rr Lilis Intan Permatasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.9930

Abstract

This study is driven by the importance of understanding sharia banking profitability factors. Capital Adequacy Ratio (CAR), Operational Expansion to Operating Income (BOPO), and Non-Performing Financing (NPF) effect return on assets (ROA) for Indonesian Sharia Commercial Banks from 2021 to 2023. Quantitative multiple linear regression study using secondary data from 12 OJK-listed Sharia Commercial Banks yields 36 observations. CAR positively and considerably affects ROA, highlighting the importance of capital adequacy. BOPO has a significant negative impact, proving that operational efficiency boosts profits. NPF has a positive impact on problem financing risk management. The three variables explain 69.2% of ROA variation. The study's theoretical contribution is to enrich the research on the factors influencing Sharia banks' profitability following the pandemic. Bank managers and regulators can use the findings to improve capital structure, cost efficiency, and risk management to boost financial performance.
Paradoks Fiskal dalam Struktur APBD: Dominasi Belanja Pegawai dan Rendahnya Belanja Modal di Provinsi Nusa Tenggara Timur Tahun 2025 Rr Lilis Intan Permatasari; Widia Octari Diliana; Novising Dewi Astuti
Jurnal Kolaborasi Sains dan Ilmu Terapan Vol. 5 No. 1 (2026): Edisi Juli - Agustus In Press
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/juksit.v5i1.197

Abstract

Desentralisasi fiskal menempatkan APBD sebagai instrumen utama layanan publik, namun realitas di daerah tertinggal menunjukkan paradoks: anggaran meningkat tanpa diiringi kualitas belanja yang lebih baik. Penelitian ini menganalisis paradoks fiskal pada struktur APBD Provinsi Nusa Tenggara Timur (NTT) tahun 2025, berupa dominasi belanja pegawai di tengah kontraksi tajam belanja modal. Menggunakan paradigma interpretivisme, pendekatan studi kasus multipel, dan teknik cross-case synthesis, penelitian ini mengolah data aktual Laporan Realisasi Anggaran (LRA) Per 31 Desember 2025 dari 22 kabupaten/kota dan Provinsi NTT, dikombinasikan dengan Kajian Fiskal Regional (KFR) NTT 2025 dan data dari Badan Pusat Statistik. Hasil menunjukkan proporsi belanja modal anjlok dari 18,27 persen (2023) menjadi 6,40 persen (2025), sementara proporsi belanja pegawai terhadap belanja operasi naik dari 60,03 menjadi 68,19 persen. Analisis value for money mengonfirmasi misalokasi struktural, kegagalan eksekusi anggaran modal (37,55 persen pagu terealisasi), dan disconnection dengan capaian pembangunan manusia (IPM tertinggal 5,91 poin dari rata-rata nasional). Kerangka path dependency dan incrementalism menjelaskan persistensi paradoks ini sebagai hasil komitmen belanja pegawai masa lalu yang sulit dibatalkan dan pola penganggaran inkremental berbasis baseline
Co-Authors Anindya Septisuwendani Eve Ida Malau Hardo Aprilio Novising Dewi Astuti Rr Lilis Intan Permatasari Rr Lilis Intan Permatasari