Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal EL-MUHASABA Journal Of Humanities Community Empowerment
Nadya Fitriyah Nur Aisyah
Universitas Bina Sehat PPNI Mojokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Penghindaran Pajak: Moderasi Keterbatasan Keuangan Nia Rifvany Agustin Wulandari; Nadya Fitriyah Nur Aisyah; Fitra Ria Silvida; Rony Wardhana
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.34396

Abstract

Purpose: This study aims to examine the effect of corporate risk, capital intensity ratio, and family ownership on tax avoidance, by considering financial constraints as a moderating variable. Method: This study uses data of 225 observations from the cen sus technique where all LQ45 companies on the Indonesia Stock Exchange are the research sample. The data were analyzed using the Partial Least Square (PLS) approach with the help of SmartPLS software. Results: The results show that corporate risk and family ownership have a positive and significant effect on tax avoidance. The capital intensity ratio does not show a significant effect. Financial constraints significantly moderate the relationship between family ownership and tax avoidance in a negative direction. Implication: This study enriches tax avoidance literature by highlighting the role of ownership structure and internal financial conditions, offering valuable insights for tax policy and fiscal oversight. Novelty: The study introduces financial constraints as a moderator in the link between family ownership and tax avoidance—an underexplored area in Indonesian public companies—using LQ45 firms to reflect real market dynamics.
Strengthening Accounting Capacity And Financial Governance Of Bumdesa Through The Implementation Of Simpleakunting V4 Software In Jerukseger Village, Mojokerto Kurniawan; Adinda Nadya Firmansyah Putri; Nadya Fitriyah Nur Aisyah
Journal Of Humanities Community Empowerment Vol. 4 No. 3 (2026): Journal of Humanities Community Empowerment
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jhce.v4i3.5839

Abstract

Financial management in village-owned enterprises requires an orderly, transparent, accountable, and verifiable recording system. This community service program aimed to strengthen accounting capacity and financial governance at BUMDesa Segersantosa, Jerukseger Village, Gedeg District, Mojokerto Regency, through the implementation of SimpleAkunting v4. The activity adopted a Participatory Action Research approach combined with a Digital Accounting Clinic. The implementation stages included partner needs identification, financial governance socialization, application training, transaction input practice, financial report reading assistance, evaluation, and follow-up planning. The results indicate that participants were able to understand the relationship between transaction evidence, data input, automatic journals, and basic financial reports. SimpleAkunting v4 helped managers recognize the workflow for recording cash receipts and disbursements, cash/bank reports, income statements, and statements of financial position. The program also strengthened the supervisory function in reading and verifying digital financial reports. The main supporting factors were the partner’s need for a simple recording system and support from the village government, while the obstacles included uneven digital literacy, the need to organize transaction data, and limited mentoring time. This program confirms that accounting digitalization in BUMDesa should be understood as a work-culture transformation that requires user competence, input discipline, complete transaction evidence, and continuous assistance.
Co-Authors Adinda Nadya Firmansyah Putri Fitra Ria Silvida Kurniawan Nia Rifvany Agustin Wulandari Rony Wardhana