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Pengaruh Religiusitas, Moral Pajak, dan Sistem Perpajakan terhadap Penggelapan Pajak Adedyani Putri; Nuramalia Hasanah; Dwi Handarini
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 4 (2024): Agustus : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i4.769

This research was conducted to determine the effects of religiosity, taxpayer morale, and the tax system of online business actors on tax evasion. This research uses a quantitative method as a research method. The research data used is primary data, with research instruments in the form of questionnaires. The population used in this research was 252,953 MSMEs in the East Jakarta area, based on data from the Central Statistics Agency. The sample used in this research was 100 MSME actors. The data analysis method used was multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the analysis conducted, it can be concluded that religiosity and the tax system have a significant effect on tax evasion, while tax morale has no effect on tax evasion.

Pengaruh Investment Opportunity Set, Liquidity, dan Corporate Social Responsibility terhadap Cash Holding Mikyal Farialmira; Nuramalia Hasanah; Aji Ahmadi Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.02

The objective of this research is to investigate and evaluate the results of Investment Opportunities Set, Liquidity, and Corporate Social Responsibility on Cash Holding. This study uses purposive sampling to select samples, using secondary data sources derived from the company's annual report and sustainability report for the period 2020 to 2022, non-cyclical sector companies are being included on the Indonesia Stock Exchange (IDX). The final number of samples obtained was 52 companies with a total observation of 145 data. EViews 12 software is used to perform panel data regression analysis during data processing. The hypothesis of this study was tested and found that corporate social responsibility does not affect cash holding, while investment opportunity set and liquidity have an affect on cash holding.

ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol 3 No 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.

ANALISIS DETERMINAN PROFITABILITAS PERUSAHAAN SEKTOR TEKNOLOGI DI NASDAQ Lianita Dian Rahmawati; I Gusti Ketut Agung Ulupui; Nuramalia Hasanah
MANAJEMEN Vol. 3 No. 1 (2023): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v3i1.222

The development and widespread use of technology has made the technology sector one of the most profitable industries in the world. The company's ability to generate profits, often referred to as profitability, is very important for every company. The goal of this study is to investigate the variables that are thought to affect (become a determinant of) the profitability of technology sector companies in NASDAQ. As the first electronic-based stock exchange in the world, NASDAQ widely chooses by technology companies to conduct IPOs. The samples in this study were taken using purposive sampling techniques. This study is quantitative research and uses secondary data in its testing. The factors tested include Liquidity, Capital Structure, Sales Growth, and Working Capital Turnover. Data were tested using multiple linear regression analysis models or techniques and processed using SPSS software version 24. The research test results of the study showed that liquidity; capital structure; and sales growth partially have a positive effect on the profitability of technology sector companies in NASDAQ, while working capital turnover has no effect on the profitability of technology sector companies in NASDAQ.

Analisis Determinan Tax Avoidance pada Perusahaan Sub-Sektor Minyak, Gas, dan Batu Bara Jessica Firda Aulia; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p90nnd43

This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was conducted using panel data regression analysis, with the support of EViews 13 software. The results of the analysis indicate that capital intensity and thin capitalization have a significant effect on tax avoidance. In contrast, foreign ownership and the audit committee do not have a significant effect on tax avoidance.

Pengaruh Ukuran Perusahaan, Cash Holding, dan Growth Opportunity Terhadap Kualitas Laba pada Sektor Kesehatan Aqilah Hanifah; Nuramalia Hasanah; Diah Armeliza
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 3 No. 3 (2026): Januari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v3i3.6606

Penelitian ini menganalisis pengaruh ukuran perusahaan, cash holding, dan growth opportunity terhadap kualitas laba pada perusahaan sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Data penelitian bersumber dari laporan keuangan dan dianalisis menggunakan regresi data panel dengan bantuan EViews13. Sampel penelitian ditentukan melalui teknik purposive sampling, sehingga diperoleh 14 perusahaan dengan total 56 observasi. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap kualitas laba, sedangkan cash holding dan growth opportunity tidak memiliki pengaruh yang signifikan.

Analisis Penerapan Kepmendesa PDTT Nomor 136 Tahun 2022 pada Penyusunan Laporan Keuangan BUMDes Tridaya Sakti Namira Athaya; Tri Hesti Utaminingtyas; Nuramalia Hasanah
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6590

Village-Owned Enterprises (BUMDes) occupy a strategic position in driving rural economic growth by managing village assets and running business activities. To strengthen accountability in financial management, the Indonesian government issued Ministerial Decree Number 136 of 2022 as the official reference for BUMDes financial reporting. Even so, a considerable number of BUMDes have yet to apply this reference fully because of constrained human resources and accounting understanding. This study sets out to examine how financial statements are prepared at BUMDes Tridaya Sakti and to put forward Excel-based reporting recommendations. A qualitative approach with a descriptive design was applied to depict the phenomenon under study. Data were gathered through interviews, observation, and documentation, then processed with the Miles and Huberman interactive model, while the recommended reporting design was built through the Analysis, Design, and Development stages of the ADDIE model. Findings reveal that financial reporting at BUMDes Tridaya Sakti is still confined to recording cash receipts and disbursements, falling short of the requirements set out in Ministerial Decree Number 136 of 2022. Accordingly, this study offers an Excel-based financial reporting model intended to support reporting that is more systematic, transparent, and accountable.

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