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Corporate Social Responsibility (CSR) and Tax Avoidance (TA) in Indonesia : Moderated Audit Committee Characteristics Wulandari, Annisa; Fanani, Zaenal
Accounting Analysis Journal Vol. 13 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i2.2586

Abstract

Purpose: The study aims to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) whether they have substitution or complementary influences. In addition, the researcher wanted to investigate whether the characteristics of the audit committee can be moderated between Corporate Social Responsibility (CSR) and Tax Avoidance (TA). Method: The study analyzes non-financial companies in Indonesia listed on OSIRIS in 2017 – 2021. The purposive sampling method produced 399 research samples. Researchers used regression panel data to determine the effect of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) and the effect of audit committee moderation. Findings: The results showed that Corporate Social Responsibility (CSR) has a significant positive influence on Tax Avoidance (TA) while Audit Committee Size (ACZ) and Female Members in Audit Committee (FMAC) have an insignificant influence. Novelty: The research will add literature related to the influence of Corporate Social Responsibility (CSR) on Tax Avoidance (TA) by providing an overview of how company management in Indonesia utilizes Corporate Social Responsibility (CSR). Whether as a philanthropic activity or used to make up an unethical act such as Tax Avoidance (TA). This study also provides a new picture by providing a moderating effect characteristic of the audit committee.
Analisa Sistem Informasi Akuntansi Tagihan Pembayaran Vendor PT PELNI (Persero) Jakarta pusat Wulandari, Annisa; Widyastuti, Indria
JUSTIKA : Jurnal Sistem Informasi Akuntansi Vol 5 No 1 (2025): Juni 2025
Publisher : Program Studi Sistem Informasi Akuntansi Kampus Kota Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/justika.i5v1.8248

Abstract

Sistem informasi akuntansi merupakan salah satu komponen penting dalam pengelolaan keuangan perusahaan, khususnya dalam memastikan efisiensi dan akurasi pembayaran tagihan kepada vendor. Penelitian ini dilatarbelakangi oleh kebutuhan PT PELNI (Persero) untuk mengelola pembayaran tagihan vendor secara efektif, guna mendukung kelancaran operasional dan menjaga hubungan bisnis yang baik. Implementasi sistem informasi akuntansi yang memadai dapat meningkatkan efisiensi proses administrasi keuangan sekaligus mengurangi risiko kesalahan dan keterlambatan pembayaran. Penelitian ini bertujuan untuk menganalisis prosedur penagihan, proses pembayaran, serta permasalahan yang dihadapi dalam pengelolaan tagihan vendor di PT PELNI. Metodologi yang dipakai dalam penelitian ini adalah pendekatan deskriptif kualitatif, dengan teknik pengumpulan data melalui proses wawancara mendalam, observasi langsung, dan juga dokumentasi. Data yang diperoleh dianalisis menggunakan kerangka teori yang relevan untuk memahami efektivitas sistem informasi akuntansi perusahaan..
PERAN HAKIKAT SAINS DALAM PEMBELAJARAN IPA TERHADAP HASIL BELAJAR SISWA Mubarakah, Rumaisya Hanifah; Putri, Syahiida Aliyya; Wulandari, Annisa; Ikmawati, Ikmawati; Kurniawan , Kurniawan
Journal of Sustainable Transformation Vol. 4 No. 01 (2025)
Publisher : Universitas Nahdlatul Ulama Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59310/jst.v4i01.80

Abstract

This study aims to analyze the role of the Nature of Science (NOS) in science learning and its contribution to student learning outcomes through a literature review. This study examined eight articles published between 2020 and 2025 that discussed the implementation of Nature of Science (NOS) in science education. Thematic analysis indicates that integrating NOS encompassing processes, products, applications, and scientific attitudes has a consistently positive impact on conceptual understanding, scientific literacy, critical thinking skills, and learning motivation. Additionally, inquiry-based learning and the constructivist paradigm can enhance the role of Nature of Science (NOS), making science education more contextual, interactive, and meaningful. Nonetheless, the primary challenges still stem from teachers' limited understanding and students' low levels of scientific literacy. Integrating the nature of science into science education can provide a strategic foundation for preparing students to become scientifically literate, critical thinkers, and adaptable to the challenges of the 21st century.
The Effect Of Product Quality, Brand Image, And Price Perception On The Purchase Decision Of Pt. Indofood Products In The City Of Bengkulu Wulandari, Annisa; Monique D, Eska Prima; Abi , Yudi Irawan
Jurnal Pusat Manajemen Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jpm.v2i2.1042

Abstract

This study aims to analyze the influence of product quality, brand image, and price perception on consumer purchasing decisions for PT. Indofood products in Bengkulu City. Indofood, as one of Indonesia’s largest food manufacturers, faces intense market competition that requires a strong understanding of consumer behavior. Product quality, brand image, and price perception are key factors that shape consumer trust, preferences, and purchasing decisions. Using a quantitative approach with a survey method, questionnaires were distributed to 106 consumers who had purchased Indofood products in Bengkulu City. The collected data were analyzed using multiple linear regression through SPSS version 25.0 to examine the partial and simultaneous effects of the three variables on purchasing decisions. The results of the study show that product quality, brand image, and price perception each have a positive influence on consumer purchasing decisions. This indicates that when consumers perceive a product as high quality, view the brand as strong and trustworthy, and consider the price as fair relative to the benefits received, they are more likely to make a purchase. Overall, this study demonstrates that purchasing decisions are not determined by a single factor but rather by the combined influence of product quality, brand reputation, and perceived value of price. These findings suggest that PT. Indofood should consistently maintain the quality of its products, strengthen its brand image through effective communication strategies, and set prices that reflect both consumer value perceptions and market competitiveness to sustain its position as a leading brand in the food industry.