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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Public Health of Indonesia Jurnal Hutan dan Masyarakat English and Literature Journal PENDIPA Journal of Science Education JOURNAL OF APPLIED LINGUISTICS AND LITERATURE Sainmatika: Jurnal Ilmiah Matematika dan Ilmu Pengetahuan Alam AIJER: Algazali International Journal Of Educational Research Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Jurnal Ilmiah Farmako Bahari JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Administrasita' Nobel Management Review Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Multidisiplin Madani (MUDIMA) International Journal of Humanities Education and Social Sciences Jurnal Ilmiah Manajemen dan Kewirausahaan DIKSAINS : Jurnal Ilmiah Pendidikan Sains Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah Mahasiswa Raushan Fikr Formosa Journal of Applied Sciences (FJAS) KAGANGA KOMUNIKA: Journal of Communication Science International Journal Of Economics Social And Technology Haga: Jurnal Pengabdian Kepada Masyarakat English Language Teaching Methodology (ELTM) International Journal of Business and Applied Economics (IJBAE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Jurnal Mutiara Pendidikan Teknovokasi : Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) West Science Accounting and Finance Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Metathesis: Journal of English Language, Literature, and Teaching Jurnal Manajemen, Akuntansi dan Bisnis Journal of Applied Linguistics and Literature Business, Accounting and Management Journal JLE: Journal of Literate of English Education Study Program Jurnal Penelitian Sains dan Kesehatan Avicenna Pangale Journal of Forestry and Environment DISCOURSE : Indonesian Journal of Social Studies and Education PESHUM Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Fundamental and Applied Geography Jurnal Ilmiah Manajemen Dan Kewirausahaan Pinisi: Physics Journal
Nirwana
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Journal : West Science Accounting and Finance

 1 
Tax Avoidance Analysis in Healthcare Companies Khaerany, Rizky; Haliah; Nirwana
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.765

Abstract

The study aims to analyze the impact of profitability, liquidity, and leverage on tax avoidance practices carried out on health sector companies listed on the Indonesian Stock Exchange. The research method used is descriptive. The data analysis technique used is double regression analysis using purposive sampling so that the number of samples used is 15 companies listed on the Indonesia Stock Exchange in the period 2020-2022. The results of the study indicate that partially, profitability and liquidity have no influence on tax avoidance practices. The variable that influences tax avoidance based on this study is leverage. Simultaneously the three variables have an influence on the company's decision to conduct tax avoidance practices.
Building Public Trust: The Role of AI in Preventing and Exposing Fraudulent Financial Reporting in the Public Sector – a Systematic Literature Review Syahfir, Hasri Ainun; Nirwana; Haliah
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1322

Abstract

Undetected financial reporting fraud can undermine public trust in the government. Artificial Intelligence (AI) has emerged as a potential solution to detect and uncover financial reporting fraud more quickly and accurately. AI offers real-time big data analysis capabilities, which can help prevent misuse of public funds. The purpose of this study is to systematically review the existing literature on the role of AI in preventing and uncovering financial reporting fraud in the public sector, and to identify ethical and regulatory challenges in its implementation. The method used in this study is a Systematic Literature Review (SLR), where relevant literature is identified, screened based on inclusion and exclusion criteria, analyzed, and interpreted to provide a comprehensive overview of the topic. The results show that AI has great potential in improving the efficiency of fraud detection and strengthening public trust in government financial management. However, this study also highlights key challenges in the implementation of AI, including ethical, privacy, and bias issues, as well as the need for regulations that support the responsible use of AI.
Co-Authors A. Anggi Reskiamalia Adi Candra Adinda Adnan Sauddin Afifah Agussalim Patola DM Ahmad Ismail Ahmad, Karmilayana Aidil Shafwan Aksayanti Al-Munawarah, Afiah Lutfiah amir, rahmi amrin Andi Aziz Abdullah Andi Kusumawati Andi Tenri Ampa Angkotasan, Rahma R. N Aprina Defianti Ariefa Primair Yani Arman, Rifqah Zakiyah AS, ST. Asmayanti Ashar Sardiawan Azis Baco, Juliana Bai Athur Ridwan Bastiana BHAKTI KARYADI Bulan, Rita Darmawati Darmawaty Darmin Delviana Deni Deni Parlindungan Dewi Sartika Elwiyani Army Eman Sulaiman Emi Anggreani Masjur Endang Susilawati Erna Ginsel Fajriani Azis Fauzan Azhari Marzuki Feni Fenedsia Ridson Fidia Fibriana FITHRIA, Zahrani Fitri Handayani Fitri, Gita Fitriana Fuada, Nurul Guntur H.Andi Achmad Dahlan Hailah Haliah, Haliah Hasdinawati Haslindah Hasmiatin Hasnawiyah Hasan Hendrik Herman, Nur Melianda Ibrahim Arifin Ida Fitriah, Wa Ode Ifaya, Mus Indah Handriani Intan Febrianti Irfanita, Resky Irmawati Irmawati JUMARDI Khaerany, Rizky Kusumawati, Andi La Ode Liaumin Azim Laode Wijaya Bagus Irianto Lilis Karfina AR M Daud Maddatuang Maizur Maharani Putri Masnia Mobilingo, Dea Saufika Muh. Alief Fahdal Imran Oemar Muhammad Farid Muhammad Saleh Muhammad Watif Massauna MUHAMMAD YUSUF Muhlis Murlan Mustafa Mustafa, Mutakhirani Muthaminnah Nelly Husni Laely Niken Ardana Nisma Ariskha Masdar Nova Amelia Nur Aeni Nurazisah, Andi Fadhilah Nurfatimah. S Nurhayani Nurhayati Lalengaya Nurmagfira Nurmila, St olyvia melky yanti Panggeso, Anastasia Gloria Pangraran, Fisca Mawa Pitra, Eka Raden Wirawan Ramli, Satria Ramlian Rani Ariska Rani Tri Yulianti Rasma Rasyid, Ghofur Reni Maryani Rinda Fitri Handayani Rony, Zahara Tussoleha Rosalena Belo Ratte Rusmidin, Rusmidin Saasa Sadaruddin, Sadaruddin Safaruddin Ahmad Salim Salim, Ryni Ramdhani Salman Sharaswati Sinta Sahawati Sitti Hermin Sitti Nurwalyah Sitti Patima Sribianti, Irma sultan Sutarno Syafrie, Firhani Anggriani Syahfir, Hasri Ainun Syamsuddin Syamsunardi Syarief , Faisal Taalami, La Ode Tatiana Thamrin Datjing Trifanya, Rensi Uca Uliyandari, Mellyta Utami, Waode Nurul Wa Anasari WAHYUNI Warite Gire Wawan Gunawan Winola Yuliana Yuliana Yulianingsih, Elysabet Yuliastri, Wa Ode