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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business JAZ: Jurnal Akuntansi Unihaz PARETO : Jurnal Ekonomi dan Kebijakan Publik Creative Research Management Journal Journal of Research in Social Science and Humanities Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Sharia Economic and Management Business Journal (SEMBJ) Journal of Innovative and Creativity As-Syirkah: Islamic Economic & Financial Journal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Yulianasari, Nina
Universitas Prof Dr Hazairin SH Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Karakteristik Perusahaan dan Corporate Social Responsibility Terhadap Agresivitas Pajak: Studi Kasus pada Perusahaan Industri Subsektor Kimia yang Terdaftar di BEI Tahun 2020-2024 Lesi; Iwin Arnova; Nina Yulianasari
Economic Reviews Journal Vol. 4 No. 3 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i3.845

Abstract

This study aims to determine the effect of company characteristics and corporate social responsibility on tax aggressiveness (Case study of chemical subsector industrial companies listed on the IDX in 2020-2024) The type of data used in the study is quantitative data. The sample in this study was 8 chemical companies listed on the IDX in 2020-2024. The analysis method used is multiple linear regression analysis and hypothesis testing.). The results of the study show that Profitability has a negative effect on tax aggressiveness because the regression direction shows a value of -0.492 with a significance value of 0.871> 0.05. This means that the higher the profitability (the company's ability to generate profits), the lower the tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Company size) has a negative effect on because the regression value is -8.661 with a significance value of 0.041 <0.05. This means that the larger the size of a company, the lower the level of tax aggressiveness of chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Corporate social responsibility) has a positive effect on tax aggressiveness (Y) because the regression value is 7.541 with a significance value of 0.000 <0.05. Since the significance value is less than 0.05, it means that Corporate social responsibility has an effect on Tax Aggressiveness in Chemical Companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. Simultaneous hypothesis testing shows a significance value of 0.004 <0.05. This means that together Profitability, company size) and corporate social responsibility have a significant effect on Tax Aggressiveness.
Application of Information Technology in Human Resource Adit to Employee Performance in CV Prima Rasa Selarasa Handayani, Nur Syfa Awaliyah; Yulianasari, Nina; Riswandi, Pedi
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 3 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/3khqeb51

Abstract

The purpose of this research is to analyze how the Application of Information Technology in Human Resources Audits on Employee Performance at CV. Prima Rasa Harmony. The results of this research show that in improving employee performance at CV Prima Rasa Selaras, the use of the Moka and Accurate Lite applications really helps the work, making it easier to process transactions carried out at each outlet without having to do it manually and taking a long time and in the process of using the Moka good application and Accurate Lite, there are still several weaknesses in the application, for example, not being able to refund, not being able to cancel orders and often experiencing response delays which result in the transaction process being slightly disrupted.    
Pengaruh Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di BAPPEDA Provinsi Bengkulu Sotomo Gulo, Arifin; Yulianasari, Nina; Arnova, Iwin
Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Vol 11, No 1 (2026): Islamic economics and banking research
Publisher : Universitas Islam Negeri Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ba.v11i1.8784

Abstract

This study aims to determine the effect of Internal Control Systems and Accounting Information Systems on the quality of financial reports at BAPPEDA, Bengkulu Province. This study uses quantitative research using primary data obtained from a questionnaire of BAPPEDA employees in Bengkulu Province. The population in this study were employees of BAPPEDA, Bengkulu Province in 2025. The dependent variables in this study were Internal Control Systems and Accounting Information Systems. The population in this study was 31 respondents. The results of this study indicate that the internal control system has a positive effect on the quality of financial reports with a significance value of 0.000 < 0.05, and the accounting information system has a positive effect on the quality of financial reports with a significance value of 0.004 < 0.05. The results of this study also indicate that the internal control system and accounting information system have a positive and significant effect on the quality of financial reports.
Co-Authors Agrisshandra, Dera Arya Alamsyah, Rahmat aprilia, sely Astiana, Livi Diah Gustianti, Any Een Wahyudi Fathul Hilal Perdanakusuma Febriani, Zhendrina Handayani, Nur Syfa Awaliyah Helmi Herawati, Helmi Helvoni Mahrina Helvony Mahrina Iwin Arnova karnadi karnadi Lesi Mahrina, Helvoni Pedi Riswandi Pedi Riswandi, Pedi Poppy Mardiana Rahmadania, Oktri Saniya, Tika Sari, Liza Puspa Seventeen, Winny Lian Sianturi Duma Roland Sotomo Gulo, Arifin Tia Fitri Sarioyonsi