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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Keuangan Rahmatan Lil’alamin Journal of Community Services (RLA) Research Trend in Technology and Management Riset Ilmu Manajemen Bisnis dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Akuntansi Pajak dan Kebijakan Ekonomi Digital PENG: Jurnal Ekonomi dan Manajemen Akuntansi dan Ekonomi Pajak: Perspektif Global Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal
Hera Khairunnisa
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Determinan Tax Avoidance pada Perusahaan Sub-Sektor Minyak, Gas, dan Batu Bara Jessica Firda Aulia; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p90nnd43

Abstract

This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was conducted using panel data regression analysis, with the support of EViews 13 software. The results of the analysis indicate that capital intensity and thin capitalization have a significant effect on tax avoidance. In contrast, foreign ownership and the audit committee do not have a significant effect on tax avoidance.
Analisis Pengaruh Green Accounting, Sales Growth, dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Andi Almaira Ardiansyah; Adam Zakaria; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Humanities, Economic and Social Issues
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/e99bdt17

Abstract

This study aims to provide empirical evidence on the influence of green accounting, sales growth, and good corporate governance on the financial performance of energy companies in Indonesia. Financial performance is measured using Return on Equity (ROE). The study employs a quantitative method using secondary data sources obtained from companies annual reports and sustainability reports. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A total of 120 observation sample were selected using purposive sampling and analyzed using panel data regression analysis with EViews 13 software. The results show that sales growth has a positive and significant effect on financial performance, while green accounting and good corporate governance do not have a significant effect on financial performance.
Pengaruh Penerapan Mekanisme Good Corporate Governance Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Fadisa Talitha Sahda; Marsellisa Nindito; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 2 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0602.05

Abstract

The purpose of this study is to examine how indicators of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the years 2021–2023 are impacted by the frequency of audit committee meetings, the percentage of independent board of commissioners, managerial ownership, institutional ownership, and gender diversity. Using a quantitative method and purposive sampling strategy, this research employs secondary data from company financial statements and annual reports. During the study period, 210 observation data points or 70 firms were acquired as samples. Using IBM SPSS Version 29 software, logistic regression analysis was the data analysis method employed in this research. The study's findings demonstrate that indicators of financial statement fraud are significantly impacted negatively by managerial and institutional ownership. In the meanwhile, signs of financial statement fraud are positively and negligibly impacted by the gender diversity and the proportion of the board of commissioners.
Analisis Penerimaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor di Provinsi DKI Jakarta Tahun 2019-2023 Masnita Sari; Hera Khairunnisa; Dwi Handarini
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/4yg5db04

Abstract

Indonesia sebagai negara kesatuan terdiri dari berbagai provinsi, kota, dan kabupaten yang memiliki peran strategis dalam pembangunan nasional. Luasnya wilayah serta beragamnya karakteristik daerah menimbulkan tantangan dalam mewujudkan pemerintahan yang efektif dan merata. Untuk menjawab tantangan tersebut, pemerintah menerapkan kebijakan otonomi daerah melalui Undang-Undang Nomor 23 Tahun 2014, yang bertujuan mendorong kemandirian daerah, peningkatan layanan publik, serta optimalisasi potensi lokal. Keberhasilan pelaksanaan otonomi daerah salah satunya dapat diukur melalui Pendapatan Asli Daerah (PAD), dengan pajak daerah sebagai komponen utama. Pajak ini merupakan kewajiban masyarakat yang hasilnya digunakan untuk kesejahteraan daerah, sebagaimana diatur dalam Undang-Undang Nomor 28 Tahun 2009. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang dilaksanakan di Badan Pendapatan Daerah (Bapenda) Provinsi DKI Jakarta. Fokus penelitian adalah menganalisis efektivitas penerimaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBNKB) pada periode 2019–2023. Hasil penelitian menunjukkan bahwa secara umum penerimaan PKB dan BBNKB tergolong efektif hingga sangat efektif. Jakarta Selatan menjadi wilayah dengan kontribusi terbesar, baik untuk PKB (43%) maupun BBNKB (26%). Meski pandemi COVID-19 menyebabkan penurunan pada 2020, kondisi ini membaik berkat digitalisasi layanan, insentif fiskal, serta kerja sama lintas lembaga. Kendala seperti keterlambatan balik nama kendaraan, data yang belum mutakhir, dan tunggakan pajak masih terjadi. Namun, langkah strategis yang dilakukan Bapenda berhasil meningkatkan kepatuhan wajib pajak serta menjaga stabilitas penerimaan daerah.  
Analisis Akuntabilitas Penyaluran Dana Bantuan Sosial pada Pemerintah Provinsi DKI Jakarta Aulia Azzahra; Ayatulloh Michael Musyaffi; Hera Khairunnisa
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rn7bb605

Abstract

This study analyzes the accountability of social assistance fund distribution by the Provincial Government of DKI Jakarta. The background of this research is the 2023 audit findings from the Audit Board of the Republic of Indonesia (BPK RI), which revealed that social assistance funds were distributed to 5,623 recipients who did not meet the eligibility criteria. The purpose of this study is to understand the practice of accountability and to conduct a SWOT analysis related to accountability in the distribution of social assistance. This research uses a qualitative approach with a case study method. Primary data were collected through interviews with informants from the Social Affairs Office, the Education Office, the Inspectorate of DKI Jakarta Province, and representatives of social assistance beneficiaries. Secondary data were obtained from official documents such as audit reports from BPK RI and relevant regulations. The data were analyzed using Jonathan Koppell’s five dimensions of accountability theory and SWOT analysis. The results of the study show that the practice of accountability in the distribution of social assistance funds by the Provincial Government of DKI Jakarta is in line with the theory of public accountability. However, challenges remain, including data mismatches due to non-real-time updates and suboptimal responses to public complaints. This indicates the need to strengthen integrated data systems, increase public understanding of the importance of updating personal data, and improve coordination among relevant parties to ensure that the assistance is accurately targeted and properly accounted for.
Penyusunan Rancangan Standar Operasional Prosedur (SOP) Mekanisme Uang Persediaan (UP) pada Sekretariat Kementerian Kependudukan dan Pembangunan Keluarga/BKKBN Nabila Eka Fitriani; Hera Khairunnisa; Ratna Anggraini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/3ncghd03

Abstract

This study selected the Secretariat of the Ministry of Population and Family Development/National Population and Family Planning Board (Kemendukbangga/BKKBN) as the research site because no Standard Operating Procedure (SOP) governing Cash Advance Mechanism currently exists within its operations. The absence of such an SOP may compromise the integrity of state finances and increase financial risks, including administrative errors and other irregularities. Therefore, this research aims to develop a systematic, clear, and regulation-compliant draft SOP for Cash Advance and Revolving Cash Advance requests within the Secretariat of the Ministry of Population and Family Development/BKKBN. Additionally, the study seeks to obtain validation of the developed SOP draft. Developing this SOP draft is crucial as it will serve as a practical guideline for employees in carrying out their duties, thereby supporting the achievement of government objectives and targets. The study employed a qualitative descriptive method, complemented by the ADDIE (Analysis, Design, Development, Impelementation, and Evaluation) model to ensure the resulting output is both approriate and practical. Data were collected through observation, interviews, and documentation. The research produced a draft SOP for the Cash Advance mechanism, specifically covering Cash Advance and Revolving of Cash Advance procedures. This draft was developed in accordance with the provisions of the Minister of Finance Regulation No. 62 of 2023 on Budget Planning, Budget Implementation, and Financial Accounting and Reporting, as amended by PMK No. 107 of 2024. The draft SOP was validated by an informant who serves as a functional treasury officer at the working unit, confirming that the SOP is valid, compliant with appicable regulations, and aligned with the unit’s operational needs.  
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Kompleksitas Operasi Perusahaan dan Ukuran Perusahaan Terhadap Audit Report Lag : Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Nadya Salwa Nurohmah; Marsellisa Nindito; Hera Khairunnisa
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 4 No. 1 (2026): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v4i1.2482

Abstract

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.
Pengaruh Solvabilitas, Profitabilitas, Likuiditas, dan Biaya Operasional terhadap Book Tax Differences: Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Badrus Agusandara; Tresno Eka Jaya; Hera Khairunnisa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 3 No. 2 (2026): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v3i2.2209

Abstract

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.
EMPOWERING HOUSEWIFE MSMES THROUGH SUSTAINABLE HEALTHY FOOD BUSINESSES Susan Febriantina; Inkreswari Retno Hardini; Rizki Firdausi Rachmadania; Hera Khairunnisa; Sabo Hermawan; Rayi Dwipanilih; Diva Diamantiara Dynessa; Radhit Aditya Junod
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 10 No. 1 (2026): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 4 Indexed)

Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.010.1.06

Abstract

This community service initiative, conducted on May 30, 2026, at the Aula SDIT Ummul Quro, Depok, aimed to enhance the capacity of the Sehat Bugar Baitussalam Community (KSBB) members in developing sustainable healthy food businesses.Aligned with Sustainable Development Goals (SDGs) 1 (No Poverty) and 8 (Decent Work and Economic Growth), the program equipped 31 participating housewives with essential skills through participatory training. Implemented in three systematic stages, the training covered healthy food processing based on raw food concepts and fundamental MSME accounting. Quantitative evaluation using pre-test and post-test instruments demonstrated a statistically significant improvement in participants' understanding, with average scores increasing from 85.95 to 86.87. Furthermore, 32.26% of participants exhibited marked score increases, while 41.94% maintained high stable scores. The outcomes indicate that integrating practical culinary education with foundational financial literacy is highly effective in fostering entrepreneurial independence and enabling the adoption of sustainable business models among grassroots communities.
Co-Authors Andi Almaira Ardiansyah Anisa Putri Isnaini Aulia Azzahra Ayatulloh Michael Musyaffi Badrus Agusandara Charlie Albert Lasuin Cindy Agustina Diva Diamantiara Dynessa Dwi Handarini Etty Gurendrawati Etty Gurendrawati, Etty Fadisa Talitha Sahda Fauziah Zamifa Hermania Putri Dwi Yulianty I Gusti Ketut Agung Ulupui Inkreswari Retno Hardini Jessica Firda Aulia Maharani, Adillah Marsellisa Nindito Masnita Sari Merdhania Khusumaningrum Muhammad Edo Suryawan Siregar Musyaffi, Ayatulloh Michael Nabila Eka Fitriani Nadya Salwa Nurohmah Naeda Shifa Silvia Nasution, Hafifah Nuramalia Hasanah Radhit Aditya Junod Ratna Anggraini Rayi Dwipanilih Rida Prihatni Rizki Firdausi Rachma Dania Sabo Hermawan Saparuddin Mukhtar Shandy Aditya Shifa Aurillya Susan Febriantina Tania Angela Tresno Eka Jaya Wahono, Puji Zairin, Gentiga Muhammad Zakaria, Adam