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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Manajemen dan Bisnis Sriwijaya Trikonomika: Jurnal Ekonomi Jurnal Media Wahana Ekonomika Jurnal Ekonomi Pembangunan Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan International Journal of Business and Applied Economics (IJBAE) Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Ekonomi Pembangunan
Abukosim, Abukosim
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Dwirini, Dwirini; Rahmawati, Meita; Abukosim, Abukosim
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11008

Abstract

ABSTRAK Penelitian ini dilakukan pada masyarakat Desa Manggar Raya Kecamatan Tanjung Lago Kabupaten Banyuasin. Tujuan dari Literature Review Pengaruh Akuntabilitas, Pengungkapan dan Pertanggungjawaban Penggunaan Keuangan Dana Terhadap Kesejahteraan Masyarakat Desa Indonesia adalah mereview hipotesis penelitian pengaruh antar variabel yang akan digunakan pada penelitian selanjutnya. Metode yang digunakan dalam Literature Review ini adalah dengan metode library research, yang bersumber dari database penyedia jurnal International melalui Proquest dan jurnal ilmiah Indonesia melalui Google Scholar. Hasil dari Literature Review ini adalah akuntabilitas dan pertanggungjawaban penggunaan keuangan dana desa berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Sedangkan variabel pengungkapan penggunaan keuangan dana desa tidak berpengaruh terhadap kesejahteraan masyarakat desa Indonesia. Pengungkapan pengelolaan dana desa dapat merangsang masyarakat lebih berinovatif dalam meningkatkan kesejahteraan masyarakat dengan memanfaatkan sumber daya yang ada di desa. Kata Kunci: Akuntabilitas, Pengungkapan, Pertanggungjawaban Penggunaan Dana, dan Kesejahteraan Masyarakat Desa ABSTRACT This research was conducted on the community in Manggar Raya Village, Tanjung Lago District, Banyuasin Regency. The purpose of the Literature Review of the Effect of Accountability, Disclosure and Accountability of the Use of Financial Funds on the Welfare of Indonesian Village Communities is to review the research hypothesis of the influence between variables that will be used in further research. The method used in this Literature Review is the library research method, which is sourced from the database of international journal providers through Proquest and Indonesian scientific journals through Google Scholar. The result of this Literature Review is that accountability and accountability for the use of village funds have an effect on the welfare of Indonesian rural communities. While the variable disclosure of the use of village funds does not affect the welfare of Indonesian rural communities. Disclosure of village fund management can stimulate the community to be more innovative in improving people's welfare by utilizing existing resources in the village. Keywords: Accountability, Disclosure, Accountability for Use of Funds, and Village Community Welfare
The Effect Of Tax Planning, Deffered Tax Expense, Deffered Tax Asset and Tax Avoidance On Earnings Management Hanifah, Nur Fadilah; Abukosim, Abukosim; Kesuma, Nilam
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 3 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i3.1372

Abstract

This study aims to examine the impact of tax planning, deferred tax expense, deferred tax asset and tax avoidance on earnings management. The population for this research consists of LQ45 companies listed on the Indonesia Stock Exchange between 2019 and 2023. A total of 130 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression with SPSS 27. The findings indicate that tax planning, deferred tax expense and tax avoidance do not affect on earnings management, while deferred tax assets have a positive effect on earnings management.
WHAT FACTORS CAN AFFECT INDONESIAN PROPERTY PRICE? Pratami, Febtin; Marwa, Taufiq; Andaiyani, Sri; Abukosim, Abukosim
TRIKONOMIKA Vol 23 No 1 (2024): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/trikonomika.v23i1.7730

Abstract

This study analyses the factors that influence property prices in Indonesia using secondary data from 2008QIII to 2021QII and the Ordinary Least Square (OLS) analysis technique. The study re-sults show that inflation and lending rates have a negative and significant effect on property prices. Economic growth has a positive but insignificant effect, while exchange rates and Loan to Value (LTV) have a positive and significant effect on property prices. The findings suggest that LTV can be used as a tool to control credit growth. An increase in LTV ratio accelerates property credit growth, while a decrease in LTV ratio can slow down credit growth. The recommendation of this study is for the monetary authority to ensure the right time to implement LTV policy in Indonesia.
Co-Authors Andaiyani, Sri Anna Yulianita ASPAHANI ., ASPAHANI Dwirini Dwirini Dwirini, Dwirini Ermadiani Ermadiani Ermadiani Hanifah, Nur Fadilah Kesuma, Nilam M Syirod Saleh Marwa, Taufiq Marwa, Taufiq Meita Rahmawati Mukhlis Mukhlis Pratami, Febtin RAHMAWATI, MEITA Relasari Relasari Rina Tjandrakirana Rina Tjandrakirana DP Ruth Samantha Taufiq Marwa Tertiarto Wahyudi