Articles
<![CDATA[Do Profits Drive Tax Behavior? An Empirical Analysis of CSR and Green Accounting in the Tax Avoidance Landscape ]]>
<![CDATA[Rachman, Deviyanti Sofia]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review ]]>
Publisher : <![CDATA[International Ecsis Association ]]>
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DOI: 10.55980/ebasr.v4i2.216
<![CDATA[Tax avoidance in the consumer goods industry poses a significant challenge for sustaining national revenue, despite this sector being a major contributor to Indonesia’s tax income. This study aims to analyze the influence of financial performance and green accounting on tax avoidance with Corporate Social Responsibility (CSR) as a mediating variable in companies in the consumer goods industry sector on the IDX in 2020-2023. A total of 30 companies in the consumer goods industry sector were obtained as samples for this study using purposive-sampling techniques. This study's methodology is quantitative research, which includes explanatory research. The variables in this study were measured using Return On Assets (ROA) toward financial performance, dummy approach toward green accounting, GRI index toward CSR, and Effective Tax Rate (ETR) toward tax avoidance. The analysis was conducted using panel data regression and the Sobel test through Interactive Mediation Tests. The study's findings indicated that financial performance has a significant impact on tax avoidance. Meanwhile, tax avoidance is not much impacted by CSR or green accounting. Green accounting and financial performance also have little bearing on CSR. Furthermore, CSR acts as an intervener between the impact of green accounting along with tax avoidance, but not between the influence of financial performance and tax avoidance. These insights contribute to a deeper understanding of the interplay between financial health, sustainability practices, and tax strategies in the consumer goods sector.]]>
<![CDATA[LITERATURE REVIEW: KAITAN ANTARA KINERJA KEUANGAN DAN PENGHINDARAN PAJAK DI INDUSTRI KEUANGAN INDONESIA ]]>
<![CDATA[Iyaza Zumariz]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ Prosiding Seminar Nasional Indonesia Vol. 3 No. 1 (2025): Prosiding Seminar Nasional Indonesia ]]>
Publisher : <![CDATA[CV. Adiba Aisha Amira ]]>
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<![CDATA[This study aims to analyze the influence of financial performance and avoidance practices in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. This research employs a qualitative method using a literature study to various articles from Sinta indexed journals, financial reports, and other secondary data. The findings suggest a significant relatedness between financial performance and the tendency to engage in tax avoidance. Companies with strong financial performance may have more resources to pursue aggressive tax planning, while financially pressured firms may also seek tax avoidance strategies to preserve cash flow. This study is expected to contribute theoretically to tax literature and provide insights for policymakers in designing more effective tax supervision policies in the financial sector.]]>
<![CDATA[PERAN SHARED SERVICE CENTER (SSC) DALAM MENINGKATKAN EFISIENSI PADA SALAH SATU PERUSAHAAN BUMN ]]>
<![CDATA[Februeni, Adinda Fitri]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025) ]]>
Publisher : <![CDATA[Politeknik Negeri Malang ]]>
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DOI: 10.33795/jaeb.v14i02.7771
<![CDATA[Penelitian ini bertujuan untuk mengkaji implementasi Shared Service Center (SSC) dan dampaknya pada efisiensi proses bisnis pada perusahaan Badan Usaha Milik Negara (BUMN). Pengumpulan data melalui observasi dan wawancara dengan Senior Manager of Accounting dan Manager SSC untuk memperoleh informasi atas implementasi SSC. Hasil penelitian menunjukkan bahwa implementasi SSC telah memberikan dampak positif terhadap efisiensi proses bisnis, khususnya struktur kerja yang lebih terpusat, serta pengelolaan sumber daya manusia yang lebih optimal. Meskipun penghematan biaya belum langsung terlihat karena struktur tenaga kerja tetap, efisiensi biaya diproyeksikan terjadi secara bertahap melalui pengurangan jumlah karyawan seiring dengan masa pensiun.]]>
<![CDATA[Analisis Efesiensi Pembayaran Tagihan Vendor dalam Meningkatkan Kinerja Perusahaan : Studi Kasus pada Salah Satu Perusahaan BUMN di Indonesia ]]>
<![CDATA[Sari, Nurachma Priyamita]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i3.3259
<![CDATA[Penelitian ini bertujuan untuk menganalisis efisiensi pembayaran tagihan vendor dalam meningkatkan kinerja perusahaan Badan Usaha Milik Negara (BUMN). Pembayaran tagihan yang efisien memiliki peran penting dalam menjaga stabilitas keuangan serta memperkuat hubungan kerja sama antara perusahaan dan vendor. Proses pembayaran yang berjalan dengan baik tidak hanya mencerminkan tata kelola keuangan yang sehat, tetapi juga mendukung kelancaran operasional dan meningkatkan kepercayaan para pemangku kepentingan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara dengan dua orang informan yaitu Manajer Verifikasi dan satu karyawan SSC, serta didukung dengan observasi langsung dan dokumentasi selama kegiatan magang. Pendekatan ini dipilih untuk memperoleh pemahaman yang lebih mendalam terhadap proses dan hambatan yang terjadi dalam praktik pembayaran tagihan vendor di lingkungan perusahaan. Hasil penelitian menunjukkan bahwa efisiensi pembayaran dipengaruhi oleh beberapa faktor internal seperti kejelasan alur kerja, kedisiplinan pegawai, serta penerapan SOP yang belum optimal. Sedangkan faktor eksternal mencakup kelengkapan dokumen dari vendor, kecepatan respons terhadap revisi, dan stabilitas sistem e-proc yang digunakan. Sistem e-proc terbukti membantu meningkatkan transparansi, akurasi data, dan kecepatan proses administrasi, namun masih memerlukan evaluasi berkelanjutan untuk mengurangi gangguan teknis dan kesalahan input. Temuan ini memberikan gambaran penting mengenai kendala serta strategi yang dapat diterapkan untuk meningkatkan efisiensi pembayaran tagihan vendor. Perusahaan disarankan untuk memperkuat koordinasi antar divisi, meningkatkan pelatihan sistem bagi pegawai maupun vendor, serta melakukan pembaruan teknologi secara berkala agar proses pembayaran semakin efektif, tepat waktu, dan mendukung kinerja perusahaan secara berkelanjutan.]]>
<![CDATA[Analisis Faktor Pendukung Keberhasilan Organisasi dalam Penerapan Shared Service Center ]]>
<![CDATA[Akmalia, Elsavira Nurul]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i3.3261
<![CDATA[Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mendukung keberhasilan organisasi dalam penerapan Shared Service Center (SSC). Metode Penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengumpulan data dilakukan melalui wawancara mendalam dan observasi terhadap kegiatan operasional yang berkaitan dengan implementasi SSC. Jumlah karyawan yang dipilih sebagai informan sebanyak 2 orang, yaitu Manager Shared Service Center selaku penyedia layanan Shared Services dan Senior Manager of Accounting selaku pengguna layanan Shared Service. Pemilihan informan dilakukan secara purposive agar informasi yang diperoleh relevan dan dapat dianalisis dari kedua sisi, yaitu penyedia layanan maupun pengguna layanan. Hasil penelitian ini mengungkapkan bahwa faktor pendukung keberhasilan organisasi dalam penerapan shared service center adalah strategi organisasi, pemahaman, dan struktur organisasi. Dari sisi strategi organisasi, perusahaan memiliki arah dan rencana yang jelas dalam membentuk SSC sebagai pusat pengelolaan proses kerja administratif untuk mencapai efisiensi dan mengurangi duplikasi pekerjaan. Melalui sistem terpusat ini, proses bisnis menjadi lebih efektif dan mengoptimalkan penggunaan tenaga kerja. Faktor pemahaman juga berperan penting, baik bagi penyedia maupun pengguna layanan, terutama dalam menyesuaikan prosedur kerja serta menjalankan Service Level Agreement (SLA) sebagai komitmen terhadap kualitas layanan. Sementara itu, struktur organisasi yang jelas mempermudah pengawasan, koordinasi, dan pencapaian target kinerja SSC. Ketiga faktor tersebut saling mendukung dalam menciptakan efisiensi operasional, mempercepat proses bisnis, serta meningkatkan efektivitas dan kinerja organisasi secara keseluruhan.]]>
<![CDATA[A comparative analysis before and after pandemic on environmental accounting public hospital ]]>
<![CDATA[Putri, Sofie Yunida]]>;
<![CDATA[Widajantie, Tituk Diah]]>;
<![CDATA[Wilasittha, Acynthia Ayu]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 6 No. 1 (2024): June ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v6i1.1706
<![CDATA[Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution: It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.]]>
<![CDATA[Implementasi Tata Kelola dan Tanggung Jawab Sosial dalam Menunjang Kinerja Keuangan Saham Syariah Indonesia ]]>
<![CDATA[Haryati, Tantina]]>;
<![CDATA[Wilasittha, Acynthia Ayu]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i3.2272
<![CDATA[The objective of this study is to examine the correlation between Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) and the financial performance of companies that are listed on the Indonesian Sharia Stock Index (ISSI). The research data were collected from the annual financial reports of 250 companies that satisfied the requirement of being listed in the ISSI for five consecutive years and filing annual reports during that same period. An assessment was carried out on the financial statements to determine the utilization of eight ICG and six ICSR indicators and to gauge economic performance by calculating Return on Assets (RoA) and Return on Equity (RoE). The results suggest that the adoption of ICG positively affects organizations' financial performance, whereas the adoption of ICSR does not substantially impact. These findings indicate that these companies' adoption of ICG and ICSR is limited despite their inclusion in the ISSI. These companies have not utilized many ICG and ICSR indicators. This study offers significant insights demonstrating that augmenting the use of ICG can improve firms' financial performance. However, there is a need to enhance awareness and implementation of ICSR. Furthermore, it emphasizes the significance of corporations prioritizing ICG and ICSR features as integral components of their comprehensive approach to enhancing their financial performance and social responsibility.]]>
<![CDATA[The Effect of Objective and Subjective Financial Literacy on Risky Credit Behavior Moderated by Financial Self-efficacy ]]>
<![CDATA[Dea Amanda Putri]]>;
<![CDATA[Erna Sulistyowati]]>;
<![CDATA[Sofie Yunida Putri]]>
<![CDATA[ Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ]]>
Publisher : <![CDATA[Intitut Agama Islam Nasional Laa Roiba Bogor ]]>
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DOI: 10.47467/alkharaj.v6i12.4585
<![CDATA[This study seeks to investigate the impact of both objective and perceived financial knowledge on high-risk credit behaviors among accounting students in Surabaya, with confidence in managing finances serving as a mediator. Utilizing Structural Equation Modeling (SEM) and Partial Least Squares (PLS) for data analysis, the research collected data from 100 accounting students in Surabaya who use pay later services, selected through purposive sampling. The results indicate that objective financial knowledge significantly influences confidence in managing finances, which subsequently has a significant effect on high-risk credit behaviors. However, objective financial knowledge does not have a direct impact on high-risk credit behaviors, and perceived financial knowledge does not influence either high-risk credit behaviors or confidence in managing finances. Additionally, confidence in managing finances does not mediate the relationship between either type of financial literacy and high-risk credit behaviors. This study underscores the importance of enhancing financial knowledge and self-confidence among accounting students to curb high-risk credit behaviors. The findings offer valuable insights for future research in this area and contribute to the development of theories related to planned behavior, financial knowledge, and confidence in managing finances in mitigating high-risk credit behaviors, particularly with the increasing use of pay later credit options.]]>
<![CDATA[Disrupsi Profesi Akuntan Di Era Revolusi Industri 4.0 ]]>
<![CDATA[Mahbubah, Istiyanatul]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020 ]]>
Publisher : <![CDATA[Unversitas Islam Madura ]]>
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DOI: 10.31102/equilibrium.8.2.73-78
<![CDATA[This research discusses the disruption of the Accountant Profession in the Era of the Industrial Revolution 4.0, with the aim of analyzing the threats and opportunities of Industrial Revolution 4.0 for the existence of the accountant profession and how to deal with it, in the 4.0 industrial revolution there were very significant changes in various sciences and professions, so that they were able to disrupt the profession. Accountant. This study used a qualitative method with a phenomenological approach, with data collection techniques through semi-structured interviews with both informants. Based on the results of interviews with the two informants, it can be seen that massive use of technology is one of the biggest impacts of disruption. The two informants also expressed the same opinion that the most important thing an accountant must have in the era of the industrial revolution 4.0 at this time is the figure of an accountant who is able to prepare himself to master technology and be ready to face the various changes and technological developments that accompany it.]]>
<![CDATA[PENGUNGKAPAN CSR – CORPORATE SOCIAL RESPONSBILTY SEBAGAI UNJUK KINERJA PERUSAHAAN ]]>
<![CDATA[Agustina, Rachma]]>;
<![CDATA[Putri, Sofie Yunida]]>
<![CDATA[ Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 2 No 01 (2017): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang ]]>
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DOI: 10.33752/bisei.v2i01.249
<![CDATA[Abstract Corporate Social Responsibility is a form of corporate social responsibility to the surrounding environment. Every company has different motives related to CSR disclosure. This study presents several literature reviews that focus on the relationship between CSR and financial performance. First, the literature used indicates that CSR has a significant impact on financial performance, so indirectly the company seeks financial performance and viability of a healthy (going concern) through the disclosure of CSR. Second, this study also discloses some studies and literature studies which show that CSR disclosure does not have a significant influence on the financial performance of the company. From the various researches the writer tries to examine whether CSR is a show of financial performance that the management attempt to do to the stakeholders. The results show that not all companies are trying to show the company's financial performance through CSR disclosure, because some companies have implemented CSR disclosure but the disclosure has no impact on the financial performance of the company.Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab SosialAbstrak Corporate Social Responsibility merupakan wujud pertanggung jawaban sosial yang dilakukan perusahaan terhadap lingkungan sekitar. Setiap perusahaan memiliki motif berbeda terkait dengan pengungkapan CSR. Penelitian ini menyajikan beberapa tinjauan literatur yang berfokus pada hubungan antara CSR dengan kinerja keuangan. Pertama, literature yang digunakan menunjukkan bahwa CSR memiliki dampak yang signifikan terhadap kinerja keuangan, sehingga secara tidak langsung perusahaan berusaha menunujukkan kinerja keuangan dan kelangsungan hidup perusahaan (going concern) yang sehat melalui pengungkapan CSR. Kedua, penelitian ini juga menengungkapkan beberapa kajian dan studi literature yang menunjukkan bahwa pengungkapan CSR tidak memiliki pengaruh signifikan terhadap kinerja keuangan perusahaan. Dari berbagai penelitian tersebut peneliti berusaha untuk mengkaji apakah CSR merupakan unjuk kinerja keuangan yang berusaha dilakukan oleh pihak manajemen kepada para stakeholder. Hasil penelitian menunjukkan bahwa tidak seluruh perusahaan berusaha menunjukkan kinerja keuangan perusahaannya melalui pengungkapan CSR, sebab sebagian perusahaan telah melaksanakan pengungkapan CSR namun pengungkapan tersebut tidak berdampak pada kinerja keuangan perusahaan .Keyword : Corporate Social Responsibilty, Kinerja Keuangan, Literature Review, Tanggung Jawab Sosial]]>
