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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Pangabdhi Bisma: Jurnal Bisnis dan Manajemen Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal JURNAL MAKRO MANAJEMEN JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Pengabdian Dharma Laksana Jurnal Ilmiah Edunomika (JIE) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Akuntansi Universitas Muhammadiyah Kupang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Abdimas Ilmiah Citra Bakti (JAICB) ABDIMASY: Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Abdi Masyarakat Indonesia Batara Wisnu : Indonesian Journal of Community Services Jurnal Teknologi dan Manajemen Industri Terapan Benefit : Journal of Bussiness, Economics, and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Mega Arisia Dewi
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Good Corporate Governance As A Moderating Variable Of The Influence Of Green Accounting Variables On Environmental Performance Kusiyah; Rieneke Ryke Kalalo; Arifia Nurriqli; Loso Judijanto; Mega Arisia Dewi
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.916

Abstract

This research is a quantitative study with an explanatory approach, which uses the three studies mentioned above as a fundamental basis for creating hypotheses, building hypotheses accompanied by arguments, and testing the hypotheses. Research data is needed to confirm the hypothesis. The research data used in this article is primary data that researchers obtained from ten environmental managers at BUMN companies under Rajwali Nusantra Indonesia. The data obtained by the researcher contains ten questions, including four questions about Green Accounting, four about Environmental Performance, and two about Good Corporate Governance. The data obtained by the researcher was analyzed using the smart PLS 4.0 analysis tool. The results in this article show that all hypotheses in this study can be accepted and proven. In the first hypothesis in this study, the Green Accounting variable can have a positive relationship direction and a significant influence on Environmental Performance. This is because the  ​​P-value is positive and is below the significance level of 0.05, namely 0.003. These results mean that the better the Green Accounting is, the more funds a company can save on environmental expenditures, such as environmental accidents, and so on. This can improve Environmental Performance. In the following hypothesis, the Good Corporate Governance variable can also strengthen the influence of the Green Accounting variable on Environmental Performance. The same thing indicates this: the  ​​P-value in the second column is positive and below the significance level of 0.05, namely 0.000.
Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Novianti, Rini; Bakri, Asri Ady; Mayndarto, Eko Cahyo; Ningsih, Tri Widyastuti; Dewi, Mega Arisia
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
PERSEPSI ETIS PENGHINDARAN PAJAK DI INDONESIA: FAKTOR PENENTU DAN KONSEKUENSI KEPATUHAN PAJAK SUKARELA Amna, Amna; Jacob, Muhammad Salman Alfansuri; Thahir, Fera Firyal; Dewi, Mega Arisia; Burhanuddin, Burhanuddin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13066

Abstract

Abstrak Perbedaan persepsi mengenai penghindaran pajak didasari oleh penilaian moral individu. Penilaian moral mencerminkan kemampuan individu untuk menentukan tindakan etis. Penelitian ini bertujuan untuk menguji faktor persepsi etis terhadap penghindaran pajak dan pengaruh persepsi etis terhadap kepatuhan pajak. Survei dilakukan terhadap 150 responden. Data tersebut kemudian diolah dengan software SEM sebagai alat analisis. Berdasarkan hasil pengujian data yang dilakukan menunjukkan bahwa: H1: Relativisme mempunyai pengaruh positif terhadap persepsi etis penghindaran pajak. H2: Idealisme mempunyai pengaruh negatif yang signifikan terhadap persepsi etis penghindaran pajak. H3: Religiusitas berpengaruh terhadap persepsi etis penghindaran pajak dan yang terakhir H4: Persepsi etis penghindaran pajak berpengaruh negatif terhadap kepatuhan pajak sukarela. Kata Kunci: Pajak, Kepatuhan Pajak Sukarela, Persepsi Etis Penghindaran Pajak
Pengaruh Penerapan Good Corporate Governance Terhadap Penghindaran Pajak pada Perusahaan di Indonesia Mega Arisia Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.7270

Abstract

This study aims to determine the effect of the implementation of good corporate governance on tax avoidance in companies in Indonesia. The mechanisms of good corporate governance in this study include managerial ownership, institutional ownership, independent board of commissioners, and accounting expertise background or audit finance committee. This study uses a sample of 48 companies listed on the Indonesia Stock Exchange, during 4 years of observation there were 192 annual reports analyzed. The sampling technique in this study was purposive sampling and the data analysis tool used in this study was multiple linear regression analysis. The results of this study are managerial ownership, institutional ownership, and independent board of commissioners do not affect tax avoidance. While the accounting or financial expertise background of the audit committee affects tax avoidance.
Program Pendampingan Bagi Koperasi Berkah Sejahterah Bersama Dalam Membangun Lingkungan Digital dan Sistem Pembukuan Berbasis Teknologi Utomo, Sulistyo Budi; Dewi, Mega Arisia; Sidharta, Yudi; Zulfikar, Mochammad Reza; Widiarma, In’am
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1549

Abstract

UMKM sangat berperan penting terhadap perekonomian nasional, oleh sebab itu banyak program-program pemerintah untuk kemasyarakatan misalnya meningkatkan minat kewirausahaan semenjak dini bagi kalangan pemuda. Koperasi Berkah Sejahterah Bersama beserta civitas akademika dari STIESIA Surabaya memfasilitasi untuk para UMKM memiliki kemampuan dalam menyusun Business Plan bagi para pelaku usaha untuk memulai dan mengembangkan usahanya. Business Plan seringkali dianggap rumit karena keterbatasan akses dan pengetahuan untuk memahami dan melaksanakannya. Kegiatan Pengabdian Kepada mansyarakat yang dilaksanakan bersama Dekopinda Surabaya yang melibatkan civitas akademika STIESIA Surabaya melaksanakan rangkaian peningkatan kapasitas wirausaha muda dengan menggagas pelatihan Business Plan sebagai langkah awal dari program tersebut. Kegiatan ini bertujuan untuk meningkatkan kemampuan pelaku UMKM dalam menyusun Business Plan yang efektif dan realistis. Kegiatan ini memungkinkan terjadinya pembelajaran aktif diantara para peserta, diskusi yang membangun, serta mampu melakukan simulasi dalam menyususn Business Plan, peserta diberikan kemampuan dasar dan teknis yang esensial, diantaranya kemampuan untuk menganalisa pasar, proyeksi keuangan, strategi pemasaran dan operasional. Hasil dari PKM ini menunjukkan bahwa peserta tidak hanya mengalami peningkatan atas pemahaman yang berarti terhadap usaha yang dijalankan, melainkan terbentuknya jejaring yang dapat mendukung usaha mereka serta mampu melihat peluang dan tantangan usaha, pengabdian ini terdapat kesamaan persepsi dalam penyusunan Business Plan yang lebih tetap sasaran dengan mendayagunakan melalui Koperasi untuk menjembatani pinjaman modal usaha, disamping itu juga bermitra dengan pihak luar yang kredibel dimasa yang akan datang. Kesimpulan pada kegiatan ini adalah pentingnya pelatihan pengetahuan praktis yang berkelanjutan bagi pemberdayaan UMKM dalam meningkatkan kapasitas dan sumber daya yang dimiliki
Co-Authors Abdillah Arif Nasution Agung Kristiawan Agung Kristiawan Agustin, Sasi Amna Mawardi Amna, Amna Arifia Nurriqli Asri Ady Bakri Atmajawati, Yayah Bakri, Asri Ady Burhanuddin Burhanuddin Burhanuddin Burhanuddin Devi Edriani Eko Cahyo Mayndarto Endah Sulistyowati Endah Sulistyowati Ezra Amelia Farid Sukmana, Farid Fera Firyal Thahir Gading Tri Prameswari Hartono Hartono Heru Suprihhadi Heru Suprihhadi Heru Suprihhadi Heru Suprihhadi In'am Widiarma In'am Widiarma In'am Widiarma Jacob, Muhammad Salman Alfansuri Kasrowi Akhmad Kusiyah Loso Judijanto Lydia Setyawardanil Maratus Zahro Mayndarto, Eko Cahyo Muhammad Kevin Bhaktiar Muhammad Salman Alfansuri Jacob Nenny Syahrenny Ningsih, Tri Widyastuti Nuniek Yuniarti Ningsih Renggaala Posman WH Hasibuan R. Yudi Sidharta Ramadhani, Yesa Cahayaning Ratna Nugraheni Renggaala, Nuniek Yuniarti Ningsih Renika Hasibuan Rieneke Ryke Kalalo Rini Novianti Rini Novianti Rochdianingrum, Widhi Ariestianti Santoso, Bambang Hadi Sasi Agustin Sasi Agustin Setyawardani , Lydia Sidharta, R Yudi Sidharta, R. Yudi Sidharta, Yudi Sulistyo Budi Utomo Suprihhadi, Heru Swasta Bangun Tegowati, Tegowati Thahir, Fera Firyal Widiarma, Inam widiarma, In’am Wininatin Khamimah Yani, Prawita Zulfikar, Mochammad Reza