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All Journal Amnesty: Jurnal Riset Perpajakan JOURNAL LA MEDIHEALTICO Advances in Management & Financial Reporting
Yulitasari, Yulitasari
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Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Veterinary

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Leverage and Company Size on Tax Avoidance In Manufacturing Companies Listed On The IDX In 2018-2021 Marsuni, Nur Sandi; Yulitasari, Yulitasari; Mariana, Lina
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9522

Abstract

This study aims to analyze the effect of leverage and company size on tax avoidance. The independent variables used are leverage and company size. The dependent variable used is tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The method of determining the sample used is purposive sampling method with a sampling technique using certain criteria, obtained 21 companies that meet the sample criteria in this study during the observation period of 3 consecutive years so that the total sample is 63. The method of analysis of this study uses multiple linear regression. The results of this study indicate that the Leverage variable has a significant positive effect on Tax Avoidance and Company Size has no significant effect on Tax Avoidance. Then simultaneously, the Leverage variable, and Firm Size have a significant effect on Tax Avoidance.
Hospital Performance Measurement Analysis: Case Study Using the Balanced Scorecard Method Yulitasari, Yulitasari; Semiarty, Rima; Lestari, Yuniar
Journal La Medihealtico Vol. 6 No. 2 (2025): Journal La Medihealtico
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallamedihealtico.v6i2.2068

Abstract

Performance measurement is an important factor for companies in assessing success. Company performance measurement usually only focuses on measuring financial perspectives. Ibnu Sina Islamic Hospital Payakumbuh still uses performance measurement in the financial aspect, not comprehensively and not from a non-financial perspective. to analyze the performance measurement of Ibnu Sina Islamic Hospital Payakumbuh in 2023 using the Balanced Scorecard (BSc) method. qualitative with a problem approach through descriptive analysis. The research was conducted at Ibnu Sina Islamic Hospital Payakumbuh. The research activities were carried out in February - September 2024. Selection of research informants using the purposive sampling method, namely the selection of informants who are considered to know the problem more broadly and deeply. The results of measuring performance indicators in each perspective, some have reached the target/standard and some have not. Of the 28 performance indicators measured, 13 indicators have reached the standard/target (46%), while the other 15 indicators (54%) have not reached the standard/target. The performance of the financial perspective on the economic ratio was not achieved. Customer perspective performance from average patient growth has decreased. Service quality is not achieved due to lack of commitment. Internal business process perspective performance BOR, ALOS and BTO are not achieved. Learning perspective performance and employee retention growth, employee training, employee productivity, information technology development have not been achieved. Suggestion: to hospital management, it is necessary to conduct socialization and commitment to all stakeholders regarding the vision, mission, goals and targets to be achieved as common goals and targets.
Fenomena Political Capture dan Faktor Penyebab fraud dalam Pengadaan Barang dan Jasa Pemerintah Daerah di Indonesia: Sebuah Studi Fenomenologis Yulitasari, Yulitasari; Haliah, Haliah; Nirwana, Nirwana
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.533

Abstract

Tujuan: Penelitian ini bertujuan untuk memahami fenomena Fraud dalam pengadaan barang dan jasa di pemerintah daerah Indonesia dengan menitikberatkan pada perspektif para pemangku kepentingan.. Metode Penelitian: Penelitian ini mengonstruksi model Hexagon Fraud Theory guna menganalisis dinamika dan faktor penyebab Fraud secara komprehensif di daerah Toraja Utara, Toraja, Luwu, dan Kota Palopo. Informan utama terdiri dari pimpinan OPD, DPRD, dan pihak rekanan swasta, dipilih melalui purposive dan snowball sampling. Data dikumpulkan melalui wawancara mendalam dan dokumentasi, dianalisis menggunakan konsep fenomenologi Husserl (Noema, Noesis, Epoche), serta melalui tahapan transkripsi, pengodean, kategorisasi, triangulasi, dan refleksi peneliti guna membangun pemahaman mendalam dan holistik atas persepsi serta motivasi pelaku dalam konteks fraud. Hasil dan Pembahasan: Fraud dalam pengadaan pemerintah daerah merupakan masalah sistemik yang dipengaruhi oleh struktur politik, birokrasi, dan lemahnya pengawasan. Political capture memungkinkan fraud berlangsung secara terstruktur, karena sistem pengadaan dimanfaatkan oleh aktor politik untuk melanggengkan kekuasaan dan kepentingan kelompoknya. Implikasi: Upaya pemberantasan fraud dalam pengadaan harus dilakukan dengan penguatan regulasi dan sistem pengawasan dan mencakup reformasi struktural yang membatasi dominasi politik dalam pengambilan keputusan pengadaan. Peningkatan transparansi, independensi pengawas, serta membangun budaya birokrasi yang lebih akuntabel diharapkan dapat meminimalisir fraud dalam pengadaan.
Co-Authors Haliah, Haliah Lina - Mariana, Lina - Marsuni, Nur Sandi Nirwana, Nirwana Rima Semiarty Yuniar Lestari