Article Per Year (5 Year)
p-Index From 2021 - 2026
9.432
P-Index
This Author published in this journals
All Journal TEMA (Jurnal Tera Ilmu Akuntansi) JPM (Jurnal Pemberdayaan Masyarakat) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL MANAJEMEN (EDISI ELEKTRONIK) International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Multitek Indonesia : Jurnal Ilmiah JAE (Jurnal Akuntansi dan Ekonomi) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Proaksi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Cendekia : Jurnal Pengabdian Masyarakat Al-Kharaj: Journal of Islamic Economic and Business ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Ilmu Manajemen Advantage Empowerment: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Jurnal Cendekia Keuangan Journal of Scientific Research, Education, and Technology Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Community: Jurnal Pengabdian Pada Masyarakat Sewagati Jurnal Ekonomi Manajemen Akuntansi JAKBS Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi Intellektika: Jurnal Ilmiah Mahasiswa Accounting Studies and Tax Journal JUTRIANCE Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Kendali Akuntansi Share Jurnal Akuntan Publik Economics and Digital Business Review
Srikalimah, Srikalimah
Universitas Islam Kadiri
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

Published : 72 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 72 Documents
Search

 4   5   6   7   8 
Peran Profitability sebagai Moderasi: Sales Growth, Transfer Pricing, Capital Intensity dan Tax Avoidance Maya Novitasari; Srikalimah Srikalimah; Munari Munari
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2712

Abstract

Tax is the main income for the government, so it is very reasonable if the government wants all taxpayers in Indonesia to pay their tax obligations according to applicable policies. This study aims to analyze and prove the effect of sales growth, transfer pricing, and capital intensity on tax avoidance with profitability as a moderating variable in real estate and property companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The data sources were obtained from the Indonesia Stock Exchange website and the official websites of each related company. The population in this study was 92 companies with a total sample of 328. This study shows that sales growth has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, and capital intensity has no effect on tax avoidance. In addition, it is also shown that profitability is unable to moderate the effect of sales growth on tax avoidance, profitability is unable to moderate the effect of transfer pricing on tax avoidance, and profitability is unable to moderate the effect of capital intensity on tax avoidance.
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance Srikalimah Srikalimah; Ahmad Idris; Taufik Akbar; Nuril Aulia Munawaroh; Miftahul Munir
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2719

Abstract

This study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding.
Perlakuan Akuntansi Produk Sampingan Untuk Meningkatkan Laba Pada PT Tiga Dewi Timur Raya Kediri Moch Davik Izzuden; Srikalimah Srikalimah; Beby Hilda Agustin
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5354

Abstract

Adanya limbah dari pembuatan gula merah yang dibuang begitu saja, maka peneliti tertarik untuk membahas mengenai Perlakuan Akuntansi Produk Sampingan untuk Meningkatkan Laba pada salah satu perusahaan gula merah yang berada di Kabupaten Kediri, yaitu PT Tiga Dewi Timur Raya. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh produk sampingan terhadap laba pada PT Tiga Dewi Timur Raya. Jenis penelitian ini adalah deskriptif kuantitatif dengan sumber data primer. Teknik analisa pada penelitian ini adalah wawancara secara langsung dan dokumentasi, kemudian dilanjutkan dengan menghitung hasil penjualan produk sampingan sebagai tambahan pendapatan penjualan produk utama, dan yang terakhir membandingkan laporan laba rugi sebelum dan sesudah diterapkan perlakuan produk sampingan. Hasil penelitian menunjukkan bahwa PT Tiga Dewi Timur Raya belum menyusun laporan keuangan pada periode 2023 dan belum sepenuhnya memahami bagaimana perlakuan terhadap produk sampingan dapat berkontribusi terhadap peningkatan laba perusahaan. Dengan perlakuan yang tepat, produk sampingan berupa tetes tebu dan abu dapat menjadi suatu tambahan pendapatan dengan total nilai sebesar Rp. 8.850.000.
The Effect Of Tax Planning And Good Corporate Governance On The Market Value Of Banking Companies Listed On The Indonesian Stock Exchange 2022-2024 Shilfa Yustika Konsesa Shilfa; Srikalimah; Agus Athori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11706

Abstract

This study aims to examine the effects of Tax Planning and Good Corporate Governance (GCG) on firm value among banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employed a quantitative approach with an explanatory research design. The study population consisted of 47 banking companies, and a total of 141 observations were obtained from the companies' annual reports and financial statements. Data were analyzed using IBM SPSS Statistics through descriptive statistics, classical assumption tests, multiple linear regression analysis, the coefficient of determination, t-tests, and F-tests. The results indicate that Tax Planning has a positive and statistically significant effect on firm value, with a significance value of 0.009, while Good Corporate Governance also has a positive and statistically significant effect on firm value, with a significance value of 0.038. Furthermore, the simultaneous test demonstrates that Tax Planning and Good Corporate Governance jointly have a significant effect on firm value, as indicated by an F-test significance value of 0.006. The Adjusted R-squared value of 0.065 indicates that the two independent variables explain 6.5% of the variation in firm value. These findings suggest that the implementation of effective tax planning strategies and sound corporate governance practices can enhance firm value and strengthen investor confidence in the banking sector
Pelatihan Pemasaran Produk Perikanan Inovatif dan Berkelanjutan bagi Kelompok Pembudidaya Sahity Mulya di Desa Banyakan Kabupaten Kediri Diana Ambarwati; Nuril Aulia Munawaroh; Srikalimah Srikalimah
Community : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 3 (2025): November: Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/9zmkbm69

Abstract

Kegiatan pelatihan manajemen pemasaran produk perikanan di Desa Banyakan, Kabupaten Kediri dilakukan untuk mengatasi permasalahan minimnya pengetahuan pengolahan dan riset pasar produk turunan ikan lele pada kelompok pembudidaya Sahity Mulya. Pelatihan ini bertujuan meningkatkan kapasitas peserta dalam strategi pemasaran inovatif dan berkelanjutan, termasuk pemanfaatan media sosial dan marketplace agar produk perikanan memiliki nilai tambah dan daya saing tinggi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap manajemen pemasaran dan kemampuan menciptakan produk olahan bernilai tambah dengan brand Sahity, ditandai dengan antusiasme tinggi dan pemanfaatan digital marketing yang efektif. Untuk pengembangan selanjutnya, disarankan pemateri memperluas pelatihan ke kelompok pembudidaya lain dengan penambahan sesi praktik langsung dan pendampingan berkelanjutan dengan menekankan peningkatan kapasitas dan keberlanjutan usaha pembudidaya.
Implementasi Green Economy pada Sistem Instalasi Pengolahan Air Limbah Tahu dan Sensor Terintegrasi di Kediri Srikalimah; Rizky Arief Shobirin; Yanu Shalahuddin; Muhammad Syahrul Mubarok; Aqli Supremadi Naufal Pinandhita
Jurnal Pemberdayaan Masyarakat Vol 7 No 2 (2022): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v7i2.7522

Abstract

Every industry has special attention to environmental preservation; however, it has become an unresolved problem in the industrial center of tofu village. Based on the analysis, there were problems related to liquid waste produced by tofu craftsmen that doesn’t meet the Quality Standards for liquid waste of the Food Products Industry, limited costs, land, and space thus that it didn’t meet the adequacy of space for Wastewater Treatment Plants (WWTP). The PKM (Community Service Program) activity aimed to implement Green Economy Concept on Integrated WWTP Systems and Sensors for the Kediri Tofu Industry as an effort to solve the waste problem in the tofu industry. This activity began with field observations, compatibility and requirements analysis, construction design and designing WWTP systems and sensors, small-scale trials, analysis, and evaluation. The WWTP system used involves components of pre-treatment, neutralization, coagulation and flotation, sedimentation, and filtration. The designed sensors included Arduino Nano-based pH meter and TDS meter sensors that were connected to computers and smartphones by Arduino IDE and Blynk software. It was hoped that this activity might spur business actors to actively participate in solving waste problems and reducing environmental impact pollution with all the space and cost limitations.
ANALISIS PENERAPAN SISTEM BUDGETING TERHADAP EFEKTIVITAS BIAYA PRODUKSI PADA UMKM TATA SNACK Nadya Lupitasari; Sri Luayyi; Srikalimah
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.79

Abstract

Good planning can make a company survive under any conditions. One of the planning tools in accounting records is a budgeting system. This study aims to determine and analyze the application of the budgeting system to the effectiveness of production costs during and after the Covid - 19 pandemic. This research was carried out from March to August 2023 using a comparative study technique with a qualitative approach which was carried out at UKM Tata Snack Kediri .The research results obtained are that Tata Snack UMKM has the same level of effectiveness in 2020 and 2022, which is 101%, but when viewed from the sales side, the production costs incurred by Tata Snack UMKM are more effective in 2020 with sales of IDR 1,800 ,040,000,- compared to 2022 which is IDR 1,148,180,000,-. Apart from that, there are production costs that Tata Snack must pay attention to,, namely the cost of packing with a decreasing percentage index from 2020 at 68% and 2022 at 50%.
The Impact of Tax Holiday, Tax Allowance, and Effective Tax Rate on Green Investment in Indonesian Geothermal Companies Arel Agrossia Heresy; Srikalimah; Muhammad Alfa Niam
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11814

Abstract

The development of green investment is a key aspect in supporting a sustainable energy transition in Indonesia, particularly in the geothermal sector. This research analyzes the effects of tax holiday, tax allowance, and effective tax rate on green investment using a quantitative approach, drawing on secondary data from annual reports, sustainability reports, financial statements, official company websites, and publications from IDX. The analysis was conducted using panel data regression with a random effects model. Results reveal tax holiday and tax allowance have advantageous outcome on green investment, whereas the effective tax rate adverse impact. These results implies fiscal incentives can drive an increase in green investment, while a high tax burden has the potential to reduce a company’s capacity to develop sustainable investment activities. This study suggests that tax policy can be utilized as an instrument to strengthen the development of green investment in Indonesia’s geothermal sector.
Peran Moral Pajak dalam Memediasi Religiusitas dan Pengetahuan Pajak terhadap Persepsi Atas Tax Evasion Wajib Pajak Pelaku UMKM di Tulungagung Muhammad Ivan Aziz; Srikalimah Srikalimah; Putri Awalina
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.v4i3.6705

Abstract

This study aims to examine the role of tax morale in mediating the effects of religiosity and tax knowledge on perceptions of tax evasion among Micro, Small, and Medium Enterprise (MSME) taxpayers in Tulungagung Regency. This research employed a quantitative approach using a survey method by distributing questionnaires to 95 MSME taxpayers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that religiosity does not have a significant effect on tax morale but has a significant direct effect on perceptions of tax evasion. Tax knowledge has a significant positive effect on tax morale and also significantly influences perceptions of tax evasion. Furthermore, tax morale has a significant effect on perceptions of tax evasion, indicating that higher levels of tax morale are associated with a lower tendency to engage in tax evasion. The mediation analysis reveals that tax morale does not mediate the relationship between religiosity and tax evasion. However, tax morale significantly mediates the relationship between tax knowledge and tax evasion. These findings suggest that tax knowledge and tax morale are critical factors in reducing tax evasion among MSME taxpayers. Meanwhile, religiosity exerts a direct influence on tax evasion perceptions without operating through the mechanism of tax morale. Therefore, enhancing tax literacy and strengthening tax morale represent effective strategies for improving taxpayer compliance and reducing tax evasion practices among MSME taxpayers.
The Effect of Capital Intensity, Executive Compensation, and Institutional Ownership on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange Ananda Budy Savera; Srikalimah; Agus Athori
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12541

Abstract

Objective: This study investigates whether capital intensity, executive compensation, and institutional ownership are associated with tax avoidance among firms in the Construction Machinery & Heavy Vehicles subsector listed on the Indonesia Stock Exchange (IDX) during 2022–2025. Methods: A quantitative associative design was applied. Purposive sampling produced 8 eligible companies and 32 company-year observations. Tax avoidance was represented by the Effective Tax Rate (ETR), and the data were examined through multiple linear regression. Results: Capital intensity and institutional ownership show significant relationships with tax avoidance, while executive compensation does not reach statistical significance. When considered jointly, the three explanatory variables significantly affect tax avoidance. Implications: The evidence suggests that asset composition and ownership structure are relevant to corporate tax-management behavior in this subsector.
Co-Authors AA Sudharmawan, AA Achmad Arif Alfin Agus Athori Agustina, Rachma Ahmad Jauhari Ahmad Ridlo Abdillah Daim Ahmad Yani ahmad yani Aisa Corolla Ananda Budy Savera Andika Yulianto ANITA SUMELVIA DEWI Antasari, Dewi Wungkus Aqli Supremadi Naufal Pinandhita Ardiana, Meta Arel Agrossia Heresy Arisyahidin, Arisyahidin Beby Hilda Agustin Beby Hilda Agustin Darmawan, Raden Desinta Kurnia Ramadhanni Devita Sari, Silvia Dewi Rafita Sari Dewi Wungkus Antasari Dewi Wungkus Antasari Diana Ambarwati Doni Fitriyanto Dwi Ari Pertiwi Eka Askafi Endah Kurniawati Erwin Putera Permana Etlyn Helena Putri Fadlilatul Taufany FAUZIYAH Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Fauziyah Rahman Febrianti Nur Indah Sari Fiki Chusniatus Sa’adah Fitria Magdalena Suprapto Humaidi Humaidi Humaidi Humaidi Humaidi Husna, Lia Safarotul Idris, Ahmad Imarotus Suaidah Indah Yuni Astuti, Indah Indriani, Siti Rochmah Isnaini Azzahra Isnaini Azzahra Istiqomah Jatmiko, Udik Khasanah Sahara Koswara, Arwi Yudhi Kurniasari, Iin Kurniawati, Endah Lidya Agustina Luthfiana, Ainul M Alfa Niam Mareta Rahmawati Putri Marhaendra Kusuma Maya Novitasari Meta Ardiana Miftahul Munir Miftahul Munir, Miftahul Miladiah Kusumaningarti Moch Davik Izzuden Mubarak Akbar Muhammad Alfa Niam Muhammad Ivan Aziz Muhammad Syahrul Mubarok Munari, Munari Musabihul Qowi Nadia septi Amelia Nadya Lupitasari Nadya Lupitasari Nanda Indria Risty Arda Riezta Ninik Anggraini Noara Amreta Eriawati Novia Lailia Nufus, Farazia Hayatu Nurali Agus Najibul Zamzam Nuril Aulia Munawaroh Nuril Aulia Munawaroh Pinandhita, Aqli Supremadi Naufal Popy Tyara Sari Priaji, Dara Sekar Puji Rahayu Putri Awalina Rachma Agustina Rafi Kusuma Dewi Ratna Dewi Mulyaningtiyas Reginawati, Temi Rike Selviasari Rike Selviasari Rizky Arief Shobirin Rizky Arief Shobirin Rosyidatul Malikah SADIYAH, HALIMATUS Santika Mia Grasia Saputri, Sabina Sri Kirana Selviasari, Rike Septiani, Avita Risky Dwi Shalahuddin, Yanu Shilfa Yustika Konsesa Shilfa Shintya Aprilia Utami Shofia Fatimatuz Zahro’ siti isnaniati Sri Luayyi Sri Luayyi Sri Luayyi Sucipto Sucipto Sukmawati, Nadila Suryo, Is Bunyamin Taufik Akbar Tika, Hella Laras Umi Nadhiroh Umi Nadhiroh Umi Nadhiroh Wahyudi, Moch. Yanu Shalahuddin Yanuartanti, lska Yulia Intandani Yuyun Yuyun Zaenul Muttaqien Zamzam, Nurali Agus Najibul Zamzam, Nurali Agus Najibul Zuhdan, Alya Zahrani