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AKHADI, IMAN
Sekolah Tinggi Ilmu Ekonomi Trisakti
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PENGARUH BELANJA TRANSFER KE DAERAH DAN DANA DESA (TKDD) TERHADAP KETIMPANGAN PEMBANGUNAN DI INDONESIA Akhadi, Iman
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2275

Abstract

This research was conducted on the topic of the Influence of Regional Transfer and Village Fund Expenditure as government spending instruments in the state budget on Development Inequality in Indonesia. The study utilized Regional Transfer and Village Fund Expenditure (TKDD) data as the independent variable. Meanwhile, the dependent variables were the Regional Disparity Index (Williamson Index) and the Gini Ratio as representations of regional inequality in Indonesia. The data used consisted of panel data, including TKDD expenditure, per capita GRDP, and the population of each province in Indonesia from 2017 to 2021. The research employed a quantitative method using panel data regression analysis (Pooled data). Based on the LM Test results, the Random Effect Model was found to be better than the Common Effect Model for estimating the regression model between TKDD and the Williamson Index (IW) variables. Meanwhile, the best model for estimating the regression model between TKDD and the Gini Index (IG) variables was the Fixed Effect Model after conducting the Chow Test and Hausman Test. Regression testing results indicated that the TKDD variable had a negative and non-significant relationship with the IW variable (development inequality). This is evident from the coefficient value of -0.101798 and a probability value of 0.6012 (greater than 0.05), meaning it is not significant. Similarly, the regression results between the TKDD variable and the IG variable showed a coefficient value of -16477.71 and a probability value of 0.1410 (greater than 0.05), indicating non-significance.
PENGARUH EARNINGS MANAGEMENT DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE Utomo, Fidella Azalia; Akhadi, Iman
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2674

Abstract

This study aims to obtain empirical evidence regarding the influence of earning management, moderated by political connection, firm size, leverage, profitability, independent board of commissioners, and sales growth on tax avoidance. The population used in this research consists of companies in the non-cyclical consumer and cyclical consumer sectors listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022. The sample, obtained using purposive sampling methods, comprises 60 companies with a total of 180 data points. Data analysis was conducted using multiple linear regression methods, revealing that firm size, profitability, and sales growth significantly affect tax avoidance. In contrast, earning management moderated by political connections, leverage, and independent board of commissioners does not have a significant impact on tax avoidance.
Tantangan dan Peluang Pelaku Usaha UMKM menghadapi Visi Indonesia Emas 2045 Akhadi, Iman
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2679

Abstract

This study aims to identify the challenges and opportunities faced by MSME enterpreneurs in achieving the Vision of Golden Indonesia 2045. This research employs a qualitative method through a literature study, collecting data and information from various media sources with a library study approach. These media sources include books, journals, conference proceedings, articles, and online news, which support the development of this study. The results of the study showed that the key factors challenges for MSMEs contribution toward realizing the Golden Indonesia 2045 vision include intensifying global competition, rapid advancements in digital technology and e-commerce, limited access to funding, and suboptimal human resource quality. Furthermore, shifting consumer behavior, evolving government policies, and the need to ensure business sustainability are critical factors that MSME players must proactively address. However, these challenges also present opportunities for creative and innovative MSMEs to thrive and grow. Digital technology, particularly e-commerce platforms, along with government support in the form of favorable regulations and access to financing through Fintech, creates avenues for MSMEs to expand their markets and enhance their competitiveness. Additionally, Indonesia's ongoing demographic bonus offers significant potential for boosting productivity, driven by a young generation with a strong entrepreneurial spirit
PENGARUH LEVERAGE, CAPITAL INTENSITY, SALES GROWTH DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Sagala, Hilary Mika; Akhadi, Iman
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2859

Abstract

The purpose of this study is to examine the effect of leverage, capital intensity, sales growth, profitability, institutional ownership, managerial ownership, executive characteristics, and company size on tax avoidance. The population of this study was all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The sample of this study was obtained using a purposive sampling method, where only 48 manufacturing companies listed on the Indonesia Stock Exchange that met all criteria, resulting in 144 data items used as the research sample. The data source in this study was obtained from the Indonesia Stock Exchange website. This study used a Weighted Least Squares (WLS) regression model to examine the effect of each variable on tax avoidance. Empirical evidence shows that the variables leverage (DAR), capital intensity (CIR), sales growth (SAG), profitability (ROA2), institutional ownership (IOW), managerial ownership (MOW), and company size (SZC) have an influence on tax avoidance as indicated by the significance value of the t-test results below 0.05. Meanwhile, the executive character variable (EXC) has no influence on tax avoidance efforts.
Co-Authors Eddy Joni Febri Handaru Putri Ida Bagus Nyoman Sukadana Jemima Octaviani LAURA LAURA Meiriska Febrianti MOCH. DIDI SETIADI Muhamad Eddy Rosyadi Sagala, Hilary Mika Silvy Christina Tjhai Fung Jit Utomo, Fidella Azalia Yulius Kurnia Susanto