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PENGARUH TAX PLANNING DAN INTERNAL CONTROL TERHADAP EARNINGS MANAGEMENT Srisulistiowati, Dwi Budi; Sembiring, Lenny Dermawan; Suheriyatmono, Suheriyatmono; Thanos, essica Gita Elvira; Wulansari, Murwani
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6y98ay62

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan internal control terhadap Earnings Management pada perusahaan BUMN di Indonesia. Sampel penelitian diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria ketersediaan laporan keuangan selama periode 2019–2024, sehingga terpilih 20 perusahaan BUMN dengan total 120 observasi yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan perangkat lunak dianalisis menggunakan aplikasi pengolahan data SPSS. Hasil penelitian menunjukkan bahwa baik tax planning maupun internal control secara parsial berpengaruh signifikan dan negatif terhadap Earnings Management pada perusahaan BUMN di Indonesia. Temuan ini mengindikasikan bahwa semakin baik tax planning dan internal control, maka semakin rendah tingkat praktik Earnings Management. Implikasi dari hasil ini adalah bahwa perusahaan yang menghadapi tekanan keuangan cenderung memiliki tingkat manajemen laba akrual yang lebih tinggi, sehingga diperlukan penguatan sistem internal control untuk meminimalkan praktik tersebut.
User Interface Redesign an Existing Digital Invitation Platform Using User Centered Design Method Fata Nidaul Khasanah; Muhammad Rizki Aziz; Dwi Budi Srisulistiowati
IJIES (International Journal of Innovation in Enterprise System) Vol 9 No 2 (2025): International Journal of Innovation in Enterprise System
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/ijies.v9i02.9834

Abstract

The rise of digital invitations has transformed how people create and share event information, with many platforms now offering online invitation services. One such platform, which serves as the object of this study, provides invitation catalogs through its website but faces issues related to user interface (UI) design and inefficient template selection that negatively impact user experience (UX). This research aims to redesign the interface of the digital invitation platform to enhance usability and user satisfaction by applying the User-Centered Design (UCD) method. The study followed the four stages of UCD: (1) understanding the user context, (2) specifying user requirements, (3) designing solutions, and (4) evaluating the design. The context analysis identified two primary user groups—engaged couples and general users. In the requirement specification stage, low-fidelity wireframes were developed to visualize preliminary design ideas. The solution design stage produced high-fidelity prototypes with more refined visual elements, including colors, typography, icons, images, and interactive components such as buttons and navigation using Figma. Finally, the evaluation stage was conducted using the System Usability Scale (SUS). The results indicated that engaged couples achieved a SUS score of 84, while general users scored 83.5. Both results fall into Category A (Excellent), suggesting that the redesigned interface is highly usable, easy to learn, and provides a satisfying user experience. These findings highlight the effectiveness of the UCD approach in optimizing digital platforms, particularly those aimed at event and invitation services.
Co-Authors ., Rasim Achmad Noeman Adi Muhajirin Agustin, Syafira Cessa Ahdi Mualim Ahdi Mualim Aldiansyah Kusnadi Alexander, Allan D Alfiana Alfiana Andy Achmad H Annisa Wulandari Apriliani, Rina Athala Rafi Dani Yusuf Daniel Dwi Kristian Dian Hartanti Donny Dharmawan Donny Dharmawan Dwipa Handayani Erasma Fadillah, Irsya Fata Nidaul Khasanah Ferdiansyah Fransisco Leo Sinema Gea H.M.Anwar Hadi Kusmara Hakiki, Muhammad Ilham Harfiahani Indah Rakhma Ningtyas Harumia, Devi Hasan, Wahyudin Hendarman Lubis Herlawati Herlawati Hidayat, Muhammad Fahreza Indah Dwijayanthi Nirmala Indah Dwijayanthi Nirmala Irfan ikhwanda Irwan Moridu Joniwarta Khaerudin, Muhamad Kristian Vieri, Jhon Lenny Dermawan Sembiring Loso Judijanto Lubis, Hendarman Lusiana Situmorang Lusius Reza Adiwinata Mahbub, Asep Ramdhani Moamar Yaseer Reza El Shihab Laurence Muhamad Khaerudin Muhammad Ammar Amiyoto Muhammad Khaerudin Muhammad Najmal Huda Muhammad Rispan Affandi Muhammad Rizki Aziz Murwani Wulansari Musdirwan Musran Munizu Naufal Malik Hadi Saputra Ninik Churniawati No’eman, Achmad Obie Jagad Prakoso Priatna , Wowon Rachmatin, Nida Ramdhani Mahbub, Asep Ramdhani, Adhitya Ilham Ramdhania, Khairunnisa Fadhilla Rani Suryani Rani Suryani Rani Suryani Ratih Pratiwi Rejeki , Sri Rina Destiana Sarfilianty Anggiani Sheva Rafif Rabbani Siti Setiawati SITI SETIAWATI Sri Lestari, Tyastuti Sri Rejeki Sri Rejeki Sri Rejeki Sugeng Karyadi Suheriyatmono Suheriyatmono, Suheriyatmono Suryani, Rani Syafina, Prilia Hashifah Syarifudin Tania Fara Sayyidina Tb Ai Munandar, Tb Ai Teguh Prakoso Thanos, essica Gita Elvira Tri Dharma Putra Utomo, Ardhian Sulistyo Widyaswati, Rahmatya Yasir, Muammar Yuliana, Rachma Yundari, Yundari