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All Journal Winter Journal: IMWI Student Research Journal Jurnal Literasi Akuntansi
Vitryan Espa
Universitas Tanjungpura
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Social Sciences

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Determinan Tax Avoidance pada Perusahaan Pertambangan dengan Good Corporate Governance sebagai Pemoderasi Maria Delvina; Nadya Eka Putri; Vitryan Espa
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.314

Abstract

Purpose: This study aims to empirically examine the effect of profitability, leverage, and firm size on tax avoidance practices, as well as the moderating role of Good corporate governance (GCG) in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Method: This research employed a quantitative approach using secondary data obtained from annual reports and financial statements. The population consisted of mining companies listed on the Indonesia Stock Exchange, while the sample was selected using purposive sampling, resulting in 24 companies with 72 observations. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. Finding: Leverage has a negative and significant effect on tax avoidance, while firm size has a positive and significant effect on tax avoidance. In contrast, profitability does not have a significant effect on tax avoidance. Furthermore, Good corporate governance moderates the relationship between leverage and firm size on tax avoidance, but does not moderate the relationship between profitability and tax avoidance. Novelty: The novelty of this study lies in its focus on mining sector companies during the post-pandemic period of 2022–2024 and the use of Good corporate governance, proxied by independent commissioners, as a moderating variable in examining tax avoidance practices
Implementation of An Accounting Information System at The Sabatu Foundation in West Kalimantan Bernadeth Grasela Justin; Haryono Haryono; Vitryan Espa
Winter Journal: IMWI Student Research Journal Vol. 7 No. 2 (2026): Winter Journal: IMWI Student Research Journal
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/wt.v7i2.122

Abstract

Nonprofit organizations require reliable financial information to maintain transparency, accountability, and internal control; however, limited resources often constrain the adoption of accounting technologies. This study aimed to analyze the implementation of an accounting information system at the SABATU Foundation in West Kalimantan, identify the software and recording mechanisms used, and examine internal control practices through the perspectives of the COSO framework, agency theory, and contingency theory. A qualitative case study design was employed. Data were collected through semi-structured interviews with financial administrators, the treasurer, the foundation director, and personnel from operational units, supported by observations and documentation of operating procedures, financial reporting formats, and transaction records. Data were analyzed through data reduction, data presentation, and conclusion drawing. The findings showed that the foundation used Microsoft Excel as its primary accounting medium, with transactions centrally recorded by the financial administration unit after supporting documentation was collected. This system supported structured data management and financial reporting processes. However, operational units continued to rely on manual recording methods, including transaction slips, expense records, and verbal reports, resulting in limited system integration. Internal controls were implemented through transaction authorization, expenditure recording, verification procedures, and supervisory reviews. The study concluded that the Excel-based accounting information system adequately supported the foundation’s operational needs; however, improved recording integration is required to enhance efficiency, consistency, transparency, and accountability.
Co-Authors Bernadeth Grasela Justin Haryono Haryono Maria Delvina Nadya Eka Putri