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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Ekonomi dan Kewirausahaan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Adi Widya : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan El-Wasathiya: Jurnal Studi Agama International Journal Of Science, Technology & Management (IJSTM) Akuntansi'45 Research Fair Unisri Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi JURNAL AKUNTANSI DAN BISNIS Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) JAKBS Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Publikasi Ekonomi dan Akuntansi
Aris Eddy Sarwono
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Pengaruh Literasi Keuangan, Bunga Harian, dan Pencatatan Transaksi Digital Terhadap Pengelolaan Keuangan Pribadi Mahasiswa (Studi Kasus pada Pengguna SeaBank) Lira Mareta Ramadhani; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3972

Abstract

This research explores the impact of financial literacy, daily interest rates, and digital transaction tracking on university students’ personal financial management, specifically among SeaBank users. The study is motivated by the growing reliance on digital banking among students, which does not always translate to sound financial practices. Employing a quantitative method with a correlational design, the research involved 100 students from the Faculty of Economics and Business, Slamet Riyadi University Surakarta, selected through purposive sampling. Data were obtained via a structured questionnaire and analyzed using multiple linear regression. The findings reveal that each independent variable—financial literacy, daily interest, and digital transaction recording—exerts a significant and positive effect on students' personal financial management, both individually and collectively. These results emphasize the value of financial education and the effective use of digital banking features in fostering responsible financial behavior among students.
Studi Literatur : Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) terhadap Penghindaran Pajak (Tax Avoidance) Hesty Retno Hapsari; Aris Eddy Sarwono; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.4377

Abstract

This study was conducted with the aim of analyzing the influence of financial performance and Good Corporate Governance (GCG) on tax avoidance practices. The method used in this study is a literature study by analyzing and synthesizing 10 published journals related to this topic. Analysis of the study results proves that financial performance such as Return on Assets (ROA) and profitability have a positive relationship with tax avoidance, while Good Corporate Governance (GCG) through an independent board, institutional ownership, and an audit committee can significantly reduce tax avoidance practices. These findings support agency theory which emphasizes the importance of supervision and transparency in controlling conflicts of interest between management and shareholders. This study provides practical implications for regulators and companies to strengthen corporate governance in order to balance tax optimization and tax compliance
Studi Literatur : Pengaruh Manajemen Laba dan Good Corporate Governance (GCG) terhadap Pelaporan Kecurangan Keuangan (Fraud) Muhamad Nuralamsah; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4563

Abstract

Contemporary business landscapes require openness and responsibility in financial disclosure; however, profit manipulation activities and inadequate corporate governance mechanisms frequently lead to concealed financial misconduct. This systematic review investigates how profit management and governance implementation affect hidden financial irregularities, emphasizing current scholarly works from recent years. Through comprehensive document examination methodology, this research assesses scholarly publications, corporate reports, regulatory frameworks, and pertinent case analyses from repositories such as ScienceDirect, JSTOR, Google Scholar, and Sinta covering the 2019-2024 timeframe. Results demonstrate intricate connections whereby profit management may serve as a regulatory mechanism to minimize fraudulent behaviors when applied appropriately, while governance efficacy is significantly influenced by execution standards. Institutional shareholding and oversight committees demonstrate success in constraining manipulative activities, while alternative formal mechanisms such as independent board members exhibit variable effectiveness. Results suggest that established governance frameworks are inadequate without proper execution, sufficient personnel expertise, and robust corporate culture. This investigation offers important perspectives for policymakers and industry professionals concerning financial misconduct patterns and mitigation approaches
Study Literatur : Pengaruh Literasi Keuangan, Pengelolaan Keuangan, dan Financial Technology terhadap Kinerja Keuangan UMKM Shela Aprelia; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4576

Abstract

This study was conducted to examine the influence of financial literacy, financial management, and financial technology on the financial performance of MSMEs. This research method applies a literature review by analyzing and synthesizing 10 published journals related to this topic. Analysis of the study results indicates that financial literacy, financial management, and financial technology have a positive and sustainable impact on improving the financial performance of MSMEs. These findings support agency theory which focuses on the importance of monitoring and transparency in financial information reporting, and these findings also support the technology acceptance model (TAM) theory which emphasizes ease in financial services. This research provides benefits for MSME actors in managing and improving financial resources to enhance their performance
Pengaruh Digitalisasi Pembayaran Pajak Terhadap Kepatuhan Pajak Usaha Mikro, Kecil, dan Menengah (Studi Kasus pada UMKM di Surakarta) Amalina Fatika Putri; Fadjar Harimurti; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4613

Abstract

This research investigates the impact of digital tax payment methods on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) located in Surakarta City. It hypothesizes that a digitalized tax system will enhance efficiency and convenience for taxpayers, thereby fostering greater compliance. Employing a quantitative methodology, the study utilizes a simple linear regression approach for its analysis. The participant pool comprises all active MSME operators in Surakarta City who possess a Taxpayer Identification Number (NPWP). A total of 90 respondents were carefully selected to form the sample. Data collection was performed via questionnaires designed to assess both tax payment digitalization indicators and MSME tax compliance levels. Initial findings reveal that the majority of participants are productive-aged women, engaged primarily in the culinary, retail, fashion, and creative services industries, with most businesses having operated for over three years. These preliminary observations establish a foundational understanding of the characteristics of Surakarta's MSMEs as the subject of this study. Subsequent analysis will focus on rigorously testing the hypothesized causal link between digitalization and tax compliance.
Pengaruh Nilai Perusahaan, Ukuran Perusahaan, dan Profitabilitas terhadap Pengungkapan Environmental, Social, and Governance (ESG) pada Perusahaan Sektor Keuangan Terdaftar di BEI : Studi pada BBCA dan BBRI Periode 2021–2023 Jais Rahmawati; Aris Eddy Sarwono
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4010

Abstract

This investigation aims to analyze the effect of firm value, firm size, and profitability on Environmental, Social, and Governance (ESG) disclosure in financial companies on the Indonesia Stock Exchange, especially BBCA and BBRI, for the period 2021–2023. Based on the results of multiple linear regression analysis that meet the classical hypothesis, it was found that the three independent variables did not have a significant effect on the ESG Score either partially or simultaneously, indicated by the significance value (p>.05) in the t and F tests. These results indicate that internal financial variables such as firm value, size, and profitability cannot provide an adequate explanation for the variation in the level of ESG disclosure in the banking companies studied, so further research is needed by considering other variables, such as external factors, regulatory pressure, or reputation strategy, to understand the determinants of ESG disclosure more comprehensively in the context of the financial sector in Indonesia.
Studi Literatur Pengaruh Transfer Pricing dan Good Corporate Governance terhadap Penghindaran Pajak OktaAzrul Ananda; Aris Eddy Sarwono; Fadjar Harimurti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4528

Abstract

Abstract. This study aims to analyze the influence of transfer pricing practices and good corporate governance (GCG) on tax avoidance among companies listed in Indonesia. Transfer pricing is a strategy commonly employed by multinational corporations to shift profits to jurisdictions with lower tax rates in order to minimize tax liabilities. Meanwhile, GCG serves as a supervisory mechanism that can mitigate tax avoidance through the implementation of transparency, accountability, and strong internal controls. This research adopts a literature review approach by examining relevant previous studies to explore the relationship between the two variables and tax avoidance. Some studies reveal that transfer pricing has a significant impact on tax avoidance, while the effectiveness of GCG largely depends on the quality of implementation and the strength of a company’s internal governance. Therefore, integrating tax efficiency strategies with robust corporate governance is essential to balance compliance and the optimization of tax burdens.
Co-Authors Ade Ira Maya Feni Amalina Fatika Putri Aranssa Dwiveronikca Rajagukguk Ayu Intan Febriana Bambang Widarno Bintang Fadillah Budi Santoso Cipryana - Wahyuningtyas Dela Ayu Kaswadi Desinta Pratiwi Desy Novitasari Dewi Saptantinah PA Dewi Saptantinah Puji Astuti Djoko - Kristianto Dwi Wahyu Setyaningsih Fadjar Harimurti Handayani, Asih Hesty Retno Hapsari Hudi Kurniawanto Intania Sari Jais Rahmawati Krisna Puji Rahayu Lira Mareta Ramadhani Marjam Desma Rahadhini Muhamad Nuralamsah Nafisah Emir Nanda Estie Yuneriya Naning Setiani Naufi Rosty Tsabita Nisa Ullulfi Nur Azizah Noor Huda Novia Kurniawati Noviyanti, Diva OktaAzrul Ananda Priola Meilida Retno Setyowati Samuel Bagus Kristiawan Sanusi Dwiky Sanyoto Shela Aprelia Sunarti SE Sunarti Sunarti Sunarti Sunarti Triyana - Widyaningrum Wibowo, Equeena Tasya Mukti Yannie Asrie Widanti Yogi Kharisma Finky Rahayu Zulaikah Dwi Utami