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All Journal Jurnal Akuntansi dan Governance IJEB
Hanum, Khalida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance, Leverage, dan Sales Growth terhadap Tax Avoidance dengan Ukuran KAP sebagai Pemoderasi Hanum, Khalida; Gusmiarni, Gusmiarni; Suratman, Adji
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.73-94

Abstract

Objectives: Analyze the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, leverage, and sales growth on tax avoidance with KAP size as a moderator.Design/method/approach: Using a quantitative approach with 18 samples of consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2013-2022 so that 180 data are obtained and using moderated regression analysis (MRA) as a moderation test using the Eviews 12 application.Results/findings: The results showed that independent commissioners and audit committees did not affect tax avoidance. Institutional ownership, managerial ownership, and leverage have a positive effect on tax avoidance. Sales growth has a negative effect on tax avoidance. KAP size cannot moderate the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, leverage, and sales growth on tax avoidance.Theoretical contribution: It is hoped that this research can increase accounting knowledge and become the basis for further tax avoidance research.Practical contribution: As a direction for companies so that the policies decided are appropriate and the determination of the amount of tax paid to the state does not violate the rule of law..Limitations: Tax avoidance in this study only uses 18 samples of goods and consumption industry companies
Analisis Implementasi Akuntansi Digital Guna Pencatatan Keuangan Pada UMKM Ulfha, Sri Maria; Arifiani, Rahmawaty; Mursidah, Mursidah; Hanum, Khalida; Yunianingsih, Yenni
Indonesian Journal of Economic and Business Vol. 3 No. 2 (2025): NOVEMBER_IJEB
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/ijeb.v3i2.158

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi akuntansi digital dalam mendukung pencatatan keuangan pada Usaha Mikro, Kecil, dan Menengah (UMKM). Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara terhadap enam pelaku UMKM dari berbagai sektor usaha yang telah menggunakan aplikasi akuntansi digital seperti BukuKas, Mekari Jurnal, dan Accurate. Hasil penelitian menunjukkan bahwa penerapan akuntansi digital memberikan berbagai manfaat, antara lain efisiensi waktu dalam pencatatan transaksi, peningkatan akurasi data, kemudahan analisis keuangan melalui grafik dan laporan otomatis, serta dukungan dalam pengambilan keputusan berbasis data. Namun, penelitian ini juga menemukan beberapa kendala, seperti kurangnya literasi digital di kalangan pelaku usaha, keterbatasan akses internet di wilayah tertentu, kebiasaan lama yang masih mengandalkan pencatatan manual, serta keterbatasan fitur pada aplikasi versi gratis. Secara keseluruhan, akuntansi digital berpotensi besar dalam meningkatkan transparansi dan profesionalisme pengelolaan keuangan UMKM, namun diperlukan pelatihan literasi digital dan dukungan infrastruktur teknologi agar penerapannya dapat berjalan lebih optimal dan merata
Co-Authors Arifiani, Rahmawaty Gusmiarni, Gusmiarni Mursidah Mursidah, Mursidah Suratman, Adji Ulfha, Sri Maria Yunianingsih, Yenni