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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Ilmu Manajemen dan Akuntansi Terapan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) MALLOMO: Journal of Community Service Disclosure: Journal of Accounting and Finance Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) El-Rusyd Jurnal Pemberdayaan Ekonomi SINAU : Jurnal Ilmiah Pendidikan dan Pembelajaran Malewa: Journal of Multidisciplinary Educational Research Serat Acitya International Journal of Law, Policy and Governance Jurnal Pengabdian Mandiri
Indriani, Rini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Role of ESG in Moderating Corporate Tax Avoidance and Firm Value Kriswanti, Mantini; Indriani, Rini
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4440

Abstract

Purpose: This study intends to examine how tax avoidance correlates with firm value, considering ESG factors as variables that influence the relationship. Methodology/approach: This study uses Ordinary Least Squares (OLS) Regression based on a sample of 47 companies traded on the IDX covering 2018 to 2023, by starting the analysis in 2017. The sampling method used is purposive sampling. To measure tax avoidance, this study uses CETR (Cash Effective Tax Rate), GETR (GAAP Effective Tax Rate), and BTD (Book-Tax Difference), while the evaluation of firm value is done through Tobin's Q. ESG rating is used to assess ESG performance. Results/findings: Tax avoidance with CETR has no significant effect on firm value, while GETR has a significant negative impact. In contrast, BTD shows a positive correlation. ESG as a moderator has no significant effect on CETR and BTD, but strengthens the negative impact of GETR on firm value. Conclusions: The impact of tax avoidance on firm value depends on the measurement method. ESG does not consistently weaken the relationship between tax avoidance and firm value. Limitations: The limitations of this study include research methods that do not fully address the statistical problems of autocorrelation and heteroscedasticity. Contribution: This study adds insight into the role of ESG in the relationship between tax avoidance and firm value. The results can serve as a guide for managers, investors, and regulators in evaluating tax strategies, sustainability, and firm valuation.
Model Edukasi Pajak UMKM: Studi Kasus Liquid Fotocopy Kota Bengkulu Putra, Danang Adi; Indriani, Rini; Midiastuty, Pratana Puspa; Suranta, Eddy; Rahmat, Agus
Jurnal Pemberdayaan Ekonomi Vol. 4 No. 2 (2025): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v4i2.4991

Abstract

Purpose: This study aims to provide training and guidance to Small and Medium Enterprises (MSMEs) on accounting practices, tax calculation, and tax reporting to foster business growth and ensure compliance. Methodology/approach: This study focuses on Liquid Fotocopy, a small business in Bengkulu that provides office supplies and photocopy services. The training included lectures, practical exercises, and Q&A sessions to address challenges in accounting and tax reporting, along with hands-on guidance on bookkeeping and tax calculations. Results/findings: The training enhanced the participants' understanding of accounting practices, allowing them to separate personal and business finances, track revenues and expenses, and calculate taxes accurately. This helps businesses gain insights into their financial performance and make informed decisions. Conclusions: The program effectively addressed gaps in accounting and tax-reporting practices for liquid photocopying. With the acquired knowledge, the business is now better positioned to manage its finances and fulfill its tax obligations. Limitations: This study was limited to a single SME, and the findings may not apply universally to businesses in different sectors or regions. Contribution: This study enhances financial literacy and tax compliance in MSMEs. It provides practical solutions for MSMEs to improve financial management and supports policy efforts to strengthen Indonesia's financial sector.
Simple Financial Recording Training Using Excel For Vocational School Students Putra, Danang Adi; Midiastuty, Pratana Puspa; Suranta, Eddy; Indriani, Rini; Robinson, Robinson
Jurnal Pengabdian Mandiri Vol. 2 No. 1 (2025): June
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i1.897

Abstract

This training aims to improve the financial recording skills of Vocational High School (SMK) students through the use of Microsoft Excel as a practical tool. The problem that is often faced by vocational school students, especially majoring in accounting or business, is the lack of understanding and skills in conducting financial recording systematically and efficiently. In this activity, participants were trained starting from the introduction of the basic functions of Excel, the creation of simple financial report formats, to the use of basic formulas such as SUM, IF, and VLOOKUP to support basic accounting processes. This training was carried out in the form of an interactive workshop for two days with lecture methods, hands-on practice, and discussion. The results of the evaluation showed an increase in students' understanding and skills in compiling daily and monthly financial reports using Excel. This activity also encourages students to be better prepared to face the needs of the world of work, especially in the fields of administration and finance. With a hands-on approach, this training has a positive impact on the mastery of basic technology and accounting for vocational school students.
Pengaruh Teknologi Internet Dalam Perkembangan Karakter Siswa SMPN 3 Jember Putra, Zhidan Z.; Fuddah, Lutfiaul; Indriani, Rini; Wulandari, Rahmah; Mahardika, I Ketut; Fadilah, Rizka Elan; Yusmar, Firdha
SINAU: Jurnal Ilmiah Pendidikan Dan Pembelajaran Vol 1 No 2 (2023): SINAU | April 2023
Publisher : PT. Lancar Media Komunikasi

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Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh teknologi internet terhadap pengembangan karakter siswa di lembaga sekolah menengah pertama yang dilakukan di SMPN 3 Jember. Dalam penelitian ini kami menggunakan metode kualitatif. Teknologi internet memiliki pengaruh yang sangat besar pada semua aspek. Salah satu aspek teknologi internet adalah teknologi informasi di mana keberadaan teknologi internet dalam informasi menjadikan era globalisasi di mana era tersebut sangat mudah diakses sehingga mengakibatkan kerentanan, terutama pada pengembangan karakter siswa sekolah menengah pertama. Dapat dikatakan bahwa jika informasi melalui teknologi internet sangat mudah diakses, itu akan berdampak buruk pada pengembangan karakter. Metode kualitatif yang digunakan dalam penelitian ini adalah studi literatur, dan pendekatan sosiologis dan penerapan teori psikologi perilaku
Analysis of the Alignment of the Fiqh Teaching Module with 21st-Century Skills Yemmardotillah, M.; Indriani, Rini; Pismawenzi, Pismawenzi; Darlis, Ahmad
El-Rusyd Vol. 9 No. 1 (2024): June
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Ahlussunnah Bukittinggi

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Abstract

Teaching modules are instructional tools containing lesson plans that guide the learning process to achieve specific Learning Outcomes. This research aims to evaluate the alignment of fiqh teaching modules with 21st-century skills. The research uses a qualitative method with a case study approach, and data were obtained from Islamic Senior High School fiqh teaching modules. Data analysis involved qualitative techniques, including data reduction, data presentation, and conclusion drawing. Findings show that the fiqh teaching module integrates 21st-century skills, specifically character education, Higher-Order Thinking Skills (HOTS) , literacy, and 4C (critical thinking, creativity, communication, and collaboration). Character education includes values like religiosity, independence, cooperation, nationalism, and integrity. HOTS is embedded through operational verbs such as analyze, evaluate, and compare in lesson planning and assessments. Literacy components encompass basic, media, technological, and visual literacies, while the 4C are demonstrated through discussions, presentations, and group activities.
Systematic Literature Review (SLR): Tren Dan Kesenjangan Literatur Dalam Riset Akuntansi Terkait Pajak Daerah di Indonesia Zara, Zebby; Indriani, Rini; Midiastuty, Pratana Puspa
Serat Acitya Vol. 14 No. 2 (2025): Oktober:Jurnal Ilmiah Serat Acitya
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/nsy41e26

Abstract

Penelitian ini bertujuan untuk memetakan tren dan mengidentifikasi kesenjangan penelitian terkait pajak daerah di Indonesia melalui pendekatan Systematic Literature Review (SLR). Proses identifikasi artikel dilakukan dengan mengikuti pedoman PRISMA dan menggunakan strategi pencarian SPIDER. Dari hasil seleksi, diperoleh artikel yang memenuhi kriteria inklusi untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa tren publikasi pajak daerah meningkat hingga tahun 2022, kemudian menurun pada 2023 dan 2024. Sebagian besar artikel terbit pada jurnal akreditasi SINTA 3–5, sementara kontribusi di jurnal bereputasi tinggi masih terbatas. Dari sisi metodologi, penelitian lebih banyak menggunakan pendekatan kuantitatif dengan data survei, sedangkan eksplorasi metode kualitatif dan campuran masih jarang ditemukan. Unit analisis penelitian umumnya berfokus pada pemerintah daerah dan wajib pajak, dengan minimnya perhatian pada aspek sosial budaya masyarakat. Kesenjangan penelitian terlihat pada keterbatasan topik, homogenitas metodologi, indikator yang belum beragam, distribusi geografis yang timpang, serta rendahnya kualitas publikasi. Penelitian ini berimplikasi pada perlunya arah baru riset pajak daerah yang lebih inovatif, inklusif, serta berbasis tata kelola dan pelayanan publik yang berkeadilan.
Co-Authors Ade Adriadi agus rahmat Ahmad Darlis, Ahmad Anita Indria Asrizal Paiman Asrizallis Aulia Nur Rahma, Aulia Nur Fachruzzaman, Fachruzzaman fatimah Fatimah Fauzi, Rizki Firdha Yusmar Fitranita, Vika Fuddah, Lutfiaul Herawansyah, Herawansyah Husaini⁴, Husaini⁴ I Ketut Mahardika Isny Deslyani Kamaludin Kamaludin Kriswanti, Mantini Kurnia, Meydica Indah Kurniati Karim Laras Pratiwi M. Yemmardotillah Mediastuty, Pratana Puspa Midiastuty, Pratana Puspa Nisrina Rihhadatul Aisy NURUL HIDAYAH Pismawenzi, Pismawenzi Putra, Danang Adi Putra, Zhidan Z. Putri, Nucke Febriana Rahmadini, Dita Rizka Elan Fadilah, Rizka Elan Robinson robinson Roem, Muh Rosmayani, Rosmayani Safriani Safriani, Safriani Shagita, Alya Fitri shalsabila, Nabila Sitorus, Nadine Nathasya Suranta, Eddy Wulandari, Rahmah Zaman, Adista Anbarani Putri Zara, Zebby