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All Journal Wahana Riset Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nuansa Karya Akuntansi Siber Journal of Advanced Multidisciplinary Jurnal Akuntansi dan Governance Andalas Manaruko: Jurnal Pengabdian Masyarakat
Helmy, Herlina
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Risiko ESG terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi Nabit, Muhammad; Helmy, Herlina
Jurnal Nuansa Karya Akuntansi Vol 3 No 1 (2025): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v3i1.140

Abstract

Climate change poses a serious challenge to human survival, the global economy, and companies, especially in developing countries with vulnerable infrastructure. This condition raises awareness of the importance of managing environmental risks through the implementation of ESG. ESG is needed to improve corporate transparency, responsibility, and sustainability, while helping companies adapt to increasingly pressing environmental and social challenges. This study aims to empirically test the effect of environmental, social, and governance risks on company value with institutional ownership as a moderating variable. This study uses moderated regression analysis to test the formulated hypotheses. The population in this study were all companies listed on the Indonesia Stock Exchange in 2023. Using the purposive sampling method, 74 companies were selected as research samples for the one-year observation period of 2023. Company Value as the dependent variable is measured by Tobin's Q. ESG risk as an independent variable uses a score issued by Morningstar Sustainalytics. Institutional Ownership can be measured by the number of shares owned by institutions with the number of shares outstanding. The results of the study indicate that the ESG risk of companies listed on the Indonesia Stock Exchange does not significantly affect the company's value. Further results, this study found that institutional ownership is able to negatively moderate or weaken the relationship between ESG risk and company value. These findings provide new insights into the relationship between ESG risk, company value, and institutional ownership in the context of the Indonesian capital market and corporate sustainability.
Pengaruh Thin Capitalization dan Capital Intensity terhadap Tax Avoidance Fauziah, Latifa; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2125

Abstract

This study aims to determine the effect of Thin Capitalization and Capital Intensity on tax avoidance. This study is a type of quantitative research and uses panel data regression analysis with the help of Eviews 12. This study uses four proxies to measure tax avoidance variable, namely Lon-Run Effective Tax Rate (LRETR1, LRETR2) and Book Tax Differences (BTAX1, BTAX2. The thin capitalization variable is measured using the ratio Maximum Allowable Debt (MAD) and the capital intensity variable measured using the ratio between total fixed assets by total assets. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The study sample was determined by purposive sampling method, so that 58 sample of manufacturing companies were obtained. Based on panel data regression analysis, the result show that thin capitalization has an effect on tax avoidance with LRETR2, BTAX1, BTAX2 measurements, but the LRETR1 measurements has no effect. While capital intensity has no effect on tax avoidance with the four proxies, namely LRETR1, LRETR2, BTAX1, BTAX2 measurements.
Pengaruh Love of Money dan Trust on Government terhadap Kepatuhan Wajib Pajak Azzahra, Azzahra; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3017

Abstract

This study aims to analyze the influence of love of money and trust in government on taxpayer compliance. The population is individual taxpayers in Padang. A convenience sampling technique was employed, resulting in a total of 400 respondents. The data utilized in this study are primary data, collected through a survey by distributing questionnaires via Google Forms. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results indicate that: (1) love of money does not significantly affect taxpayer compliance, and (2) trust in government has a statistically significant positive impact on taxpayer compliance.
Peningkatan Pemahaman Perpajakan Yayasan Pendidikan di Kota Padang Sesuai PMK-68/Pmk.03/2020 dalam Rangka Meningkatkan Kepatuhan Perpajakan Helmayunita, Nayang; Serly, Vanica; Helmy, Herlina; Cheisviyanny, Charoline; Handayani, Dian Fitria; Betavia, Ade Elsa; Sariyanah, Sariyanah
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 21, No 3 (2021): Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.01830

Abstract

Sebagai bagian dari WP Badan, yayasan pendidikan kurang mendapat perhatian dari kantor pajak. Survei pendahuluan yang dilakukan terhadap yayasan pendidikan di Kota Padang menunjukkan bahwa masih ada yayasan pendidikan yang belum memahami tentang kewajiban perpajakan yang harus dijalankan, termasuk ketidaktahuan tentang adanya aturan terbaru yang mengatur tentang fasilitas perpajakan untuk yayasan pendidikan. Hal ini lah yang mendorong kami untuk mengadakan pelatihan perpajakan sekaligus sosialiasi PMK- 68/PMK.03/2020. Pelaksanaan pelatihan ini dilaksanakan selama dua hari. Persiapan pelaksanaan dimulai dengan melakukan survei terhadap mitra untuk lebih mengetahui permasalahan yang dihadapi oleh mitra. Kemudian dilanjutkan dengan tahapan persiapan pelaksanaan kegiatan, kemudian dilanjutkan dengan pelaksanaan kegiatan, dan terakhir dengan melakukan monitoring dan evaluasi. Kegiatan pelatihan dilaksanakan di Fakultas Ekonomi Universitas Negeri Padang. Pelaksanaan dilakukan melalui tiga tahapan, yaitu tahapan pemaparan materi, tahapan latihan dan diskusi, dan tahapan evaluasi. Pada akhir kegiatan diketahui bahwa terdapat peningkatan pemahaman dari peserta mengenai kewajiban perpajakan yang harus dijalankan pada yayasan pendidikan.
Pengaruh Digitalisasi terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi Fortuna, Wines; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3400

Abstract

This study aims to empirically examine the effect of digitalization on financial performance and analyze the moderating role of firm size. It also addresses gaps in prior studies by considering organizational capacity in adopting digital technology. The sample consists of 126 financial sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period, selected through purposive sampling. The findings reveal that digitalization negatively affects financial performance, suggesting that not all technology investments lead to immediate benefits. However, firm size positively moderates this relationship. According to the Resource Based View (RBV) theory, larger firms possess greater resources and capabilities to manage digital initiatives effectively.
Pengaruh Kepemilikan Keluarga terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Moderasi Putri, Fania Rahayu; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3431

Abstract

This study examines the impact of family ownership on tax avoidance, with corporate social responsibility disclosure serving as a moderating variable. A quantitative research design was employed, utilizing secondary data obtained from manufacturing firms with family ownership listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. The sample was selected using a purposive sampling technique, resulting in 91 observational data points. Hypothesis testing was conducted through Moderated Regression Analysis (MRA) using SPSS version 30. The findings indicate that family ownership has no significant effect on tax avoidance, and CSR disclosure does not moderate the relationship between family ownership and tax avoidance.
Pengaruh Risiko Environmental, Social, and Governance (ESG) terhadap Enterprise Risk Management (ERM) dengan Kepemilikan Keluarga sebagai Variabel Moderasi Mahclania, Arini; Helmy, Herlina
Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i4.3493

Abstract

The growing environmental issues that threaten Indonesia's economy present new challenges in maintaining corporate stability. The dynamics of these risks affect corporate performance, with Enterprise Risk Management (ERM) being one of the indicators affected. This study aims to evaluate the impact of Environmental, Social, and Governance (ESG) risks on ERM, with family ownership as a moderating variable in companies listed on the Indonesia Stock Exchange in 2024. This is a quantitative study. The study population includes companies listed on the Indonesia Stock Exchange. Using purposive sampling and secondary data sourced from IDX and Morningstar Sustainalytics, accessed via www.idx.co.id. The required data includes ESG risk scores and ERM-related disclosures. Hypothesis testing was conducted using moderation regression analysis with IBM SPSS 26t. The results indicate that ESG risk does not have a significant direct effect on ERM. However, family ownership significantly moderates the relationship between ESG risk and ERM.
Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat: The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province Sari, Vita Fitria; Fitra, Halkadri; Sebrina, Nurzi; Taqwa, Salma; Cheisviyanny, Charoline; Helmy, Herlina; Syofyan, Efrizal
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 11 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i11.10598

Abstract

The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Studi Kasus PT X: Telaah atas Beberapa Permasalahan Terkait Hak dan Kewajiban Wajib Pajak Cheisviyanny, Charoline; Helmy, Herlina; Dwita, Sany
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 2 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.16

Abstract

This article aims to review some problems faced by PT X related to three things: the arrangement of PKP, plea of reducing income tax 25, and the status of a tax consultant. The study was carried out from the point of view of academics after conducting a semi-structure interview with the director of PT X and the corporate tax consultant. We also analyzed documents related to these problems. The results of the study show that the company considers the arrangement of PKP is complicated, a reason for rejecting the plea of reducing income tax 25 is unreasonable, and the lack of appreciation for unofficial tax consultants. So, it is recommended for the DGT to reevaluate tax rules implementation related to these matters
Co-Authors Ar Rezzy, Muhamad Fazra Azzahra, Azzahra Betavia, Ade Elsa Charoline Cheisviyanny Delvia, Selvina Dian Fitria Handayani Efrizal Syofyan Fauziah, Latifa Fitra, Halkadri Fortuna, Wines G Putra, Hendra Husnil Khatimah Lili Anita Mahclania, Arini Nabit, Muhammad Nayang Helmayunita Ningrum, Wulan Kesuma Nurzi Sebrina Perengki Susanto Putri, Fania Rahayu RAFIKA DURI, RAFIKA Randa, Ridho Aulia Salma Taqwa Sany Dwita Sariyanah, Sariyanah Serly, Vanica Silaen, Yosep Harry Kristian Syahrizal Syahrizal Tuljannah, Aulia Vita Fitria Sari