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All Journal JURNAL ECONOMIA Jurnal Pendidikan Akuntansi (JPAK) The Indonesian Accounting Review Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Sebatik FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Referensi : Jurnal Ilmu Manajemen dan Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) Journal of Information System, Applied, Management, Accounting and Research Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Adat dan Budaya Indonesia International Journal of Environmental, Sustainability, and Social Science Eksos Berajah Journal ABDI EQUATOR JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Accounting and Finance Studies eMBeJi : Manajemen dan Bisnis Jurnal Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Indo-Fintech Intellectuals: Journal of Economics and Business Research Horizon Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Yantiana, Nella
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The Influence of Service and Religiosity on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in MSMEs in Singkawang City Nanang, Nanang; Hamzani, Umiaty; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
Sebatik Vol. 28 No. 2 (2024): December 2024
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v28i2.2487

Abstract

This study aims to analyze the influence of tax services and religiosity on the tax compliance of MSMEs in Singkawang City, with tax sanctions as a moderating variable. Tax compliance is a critical concern for the government, particularly in increasing state revenue from taxes, especially from the MSME sector. This research adopts a quantitative approach using a survey method involving 96 MSME actors in Singkawang City who are registered as taxpayers. Data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS. The findings reveal that tax services and religiosity have a significant positive effect on taxpayer compliance, indicating that high-quality tax services and strong religiosity can encourage greater compliance. Additionally, tax sanctions significantly impact compliance, showing that strict sanctions can enhance taxpayer adherence. However, tax sanctions do not moderate the relationship between tax services or religiosity and taxpayer compliance. This study concludes that to improve tax compliance among MSMEs, tax authorities should focus on enhancing service quality and reinforcing moral education through religiosity. Meanwhile, tax sanctions remain essential as a control mechanism, even though they do not consistently strengthen the relationship between services, religiosity, and compliance.
Pengaruh Profitabilitas dan Firm Size Terhadap Kualitas Laba dengan Good Corporate Governance Sebagai Variabel Moderasi Mawarid, Husnul; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 2 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i2.202403

Abstract

Industri makanan dan minuman memainkan peran penting dalam perekonomian, tetapi mereka menghadapi masalah untuk mempertahankan laba yang baik, yang dapat memengaruhi kepercayaan investor. Tujuan dari penelitian ini adalah untuk mempelajari bagaimana ukuran dan profitabilitas suatu perusahaan mempengaruhi kualitas laba, serta bagaimana peran moderasi Good Corporate Governance (GCG) dalam mempengaruhi hubungan ini. Dengan sampel dari tiga belas perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2023, penelitian ini menggunakan pendekatan kuantitatif. Perangkat lunak SmartPLS 4.0 digunakan untuk melakukan analisis dengan Partial Least Squares (PLS). Hasil menunjukkan bahwa ukuran perusahaan berpengaruh negatif, tetapi profitabilitas berpengaruh positif terhadap kualitas laba. Namun, moderasi GCG tidak memiliki dampak yang signifikan pada hubungan ini. Menurut penelitian ini, profitabilitas dan ukuran perusahaan dalam kualitas laba sangat penting bagi investor dan regulator untuk menilai kinerja perusahaan. Penelitian selanjutnya disarankan untuk mengeksplorasi variabel moderasi lain dan memperluas sampel pada sektor industri lain.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP KUALITAS LABA DENGAN CKPN SEBAGAI VARIABEL MODERASI SETELAH PENERAPAN PSAK 71 Ramadani, Ramadani; Haryono, Haryono; Yantiana, Nella; Noviarty, Helisa; Rusmita, Sari
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 7, No 2 (2024): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v7i2.2448

Abstract

Kualitas laba dan kinerja keuangan yang tercermin melalui laporan keuangan menjadi salah satu indikator untuk mencerminkan tingkat kesehatan suatu bank, pendekatan risiko menjadi acuan dari regulator dalam pengukurannya yang dikenal dengan metode RGEC. Sejalan dengan implementasi standar akuntansi baru yaitu PSAK 71, diharapkan bank memiliki ketahanan terhadap perubahan kondisi ekonomi yang penuh dengan ketidakpastian agar bank memiliki tingkat kesehatan yang tetap baik dan mampu bertahan dalam keadaan krisis ekonomi dengan membentuk cadangan kerugian lebih awal atau diekspektasikan dari kredit maupun instrumen keuangan lain yang dimiliki oleh bank. Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kesehatan bank terhadap kualitas laba dengan cadangan kerugian penurunan nilai (CKPN) sebagai variabel moderasi setelah penerapan PSAK 71. Pendekatan yang dilakukan ialah kuantitatif dengan bentuk penelitian asosiatif berjumlah 24 sampel dengan menggunakan data sekunder berupa laporan keuangan Bank Pembangunan Daerah Konvensional di Indonesia tahun 2020-2023. Hasil penelitian secara statistik menunjukkan adanya pengaruh signifikan LDR, GCG, NIM, dan CAR secara simultan terhadap kualitas laba dan CKPN mampu memperkuat hubungan itu sebagai variabel moderasi
Pengaruh Profitabilitas, Ukuran Perusahaan, Tangibility, Risiko Bisnis terhadap Struktur Modal pada Perusahaan Indeks SRI-KEHATI Givari, Muhammad Arbiant; Yantiana, Nella; Rusmita, Sari; Noviarty, Helisa
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1014

Abstract

This research aims to explore how the capital structure of companies with a strong commitment to sustainability can be influenced by factors such as profitability, firm size, tangibility, and business risk. These companies support environmental sustainability initiatives. This study is included in the category of quantitative research. The Data used is secondary data. The population in this study consists of companies listed on the Indonesia Stock Exchange and included in the Sustainable and Responsible Investment (SRI)-KEHATI index over a five-year period, from 2019 to 2023. The sampling technique used is purposive sampling based on specific criteria, resulting in 11 companies selected as the research sample. The number of observations used is 55. Data analysis techniques using Structural Equation Modeling Partial Least Squares (SEM-PLS). The results indicate that the capital structure of the studied companies is not influenced by profitability and business risk, but it is significantly influenced by tangibility and firm size.
Implementasi e-Faktur Versi 4.0 pada Distributor Makanan Ringan di Pontianak Yodianto, Alex; Yantiana, Nella; Heniwati, Elok
Journal of Innovation in Management, Accounting and Business Vol. 3 No. 3 (2024)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v3i3.1038

Abstract

The e-Faktur application has emerged as the principal instrument for meeting tax requirements for commercial entities in Indonesia, particularly for Taxable Entrepreneurs (PKP). This study seeks to examine the execution of e-Faktur version 4.0, emphasizing its effects and the obstacles encountered during its application at a snack food distributor in Pontianak, employing a descriptive qualitative approach. Data were gathered via interviews and observations. This study's findings reveal that the primary limitation is the validation of the Population Identification Number (NIK). A trustworthy information system is required for PKP to directly authenticate NIK, hence preventing administrative sanctions in cases of non-validation.
Pengaruh Profitabilitas, Leverage, Liquidity, dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Kasus Perusahaan Perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia Pada Tahun 2016-2020) Oktari, Natasha; Yantiana, Nella; Noviarty, Helisa
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.39

Abstract

Research aims: This study aims to analyze the influence of Profitability, Leverage, Liquidity, and Capital Intensity on Tax Avoidance with Firm Size as a moderating variable. The object of this research is banking companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. Design/Methodology/Approach: This study uses secondary data, and sampling is done using the purposive sampling method. From the entire set of companies, 34 companies were selected that met the criteria for testing. The collected data was then analyzed using regression techniques and moderated regression analysis (Islam et al., 2020), with the assistance of Eviews software for data processing. Research findings:  The results of the study show that profitability and liquidity have a significant influence on tax avoidance. Conversely, leverage and capital intensity do not have an influence on tax avoidance. Additionally, the results indicate that firm size can moderate the influence of profitability and leverage on tax avoidance. However, firm size cannot moderate the influence of liquidity and capital intensity. Theoretical contribution/Originality: This study provides an original contribution by examining the role of firm size as a moderating variable in the relationship between profitability, leverage, liquidity, capital intensity, and tax avoidance in the banking sector in Indonesia. Practitioner/Policy implication: The implications of this research are that it can be used by regulators and policymakers to understand the factors influencing tax avoidance in the banking sector. Banks can use these findings to optimize their financial strategies related to profitability and liquidity. Regulators can also consider firm size when designing tax policies for the banking sector
Analisis Pengaruh Profitabilitas, Leverage, Pertumbuhan Aset dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Susanti, Titik; Yantiana, Nella; Espa, Vitriyan
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1169

Abstract

Penelitian ini bertujuan untuk menguji dan manganalisis pengaruh profitabilitas, leverage, pertumbuhan aset dan pertumbuhan penjualan terhadap nilai perusahaan dengan variabel ukuran perusahaan sebagai variable moderasi. Objek dalam penelitian ini adalah perusahaan transportasi dan logistik yang terdaftar di bursa efek Indonesia tahun 2018 – 2023. Penelitian ini menggunakan data sekunder dengan purpose sampling sebagai metode pengambilan sampel, sehingga diperoleh sampel penelitian sebanyak 10 perusahaan. Metode analisis data yang digunakan adalah analisis data panel diolah menggunakan program aplikasi e-views. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, leverage tidak berpengaruh terhadap nilai perusahaan, pertumbuhan aset tidak berpengaruh terhadap nilai perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap nilai perusahaan. Ukuran perusahaan mampu memoderasi profitabilitas terhadap nilai perusahaan, ukuran perusahaan tidak mampu memoderasi leverage terhadap nilai perusahaan, ukuran perusahaan tidak mampu memoderasi pertumbuhan aset terhadap nilai perusahaan dan ukuran perusahaan tidak mampu memoderasi pertumbuhan penjualan terhadap nilai perusahaan.
PENGARUH PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH Maharani, Bintang; Puspitasari, Ayu; Yantiana, Nella
Berajah Journal Vol. 4 No. 4 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i4.368

Abstract

There is an increase and decrease in regional income experienced by West Kalimantan. The focus of this research is to analyze the impact of Regional Original Income and Capital Expenditure on the financial performance of the West Kalimantan regional government. Income serves as an indicator of regional financial capability, while capital expenditure measures the effectiveness of capital expenditure from fund allocation for infrastructure. Through multiple linear regression method, this research will reveal the extent to which these two factors affect the government's financial performance, providing insights for fiscal policy and regional financial management. The independent variables are Regional Original Income and Capital Expenditure. Secondary data is obtained from the Regional Financial Statements of the West Kalimantan Provincial Government. The population is the West Kalimantan Province. Sample selection is conducted using purposive sampling technique with a sample size of 69. The analysis techniques include descriptive statistical tests, classical assumptions, model accuracy, and multiple linear regression analysis using SPSS 26. The research findings indicate that there is a positive influence on the government's financial performance by Regional Original Income. Government's financial performance is not affected by Capital Expenditure.
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Sistem Digitalisasi Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Susanti, Titik; Yantiana, Nella; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 1 (2025): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i1.6341

Abstract

Perkembangan teknologi digital yang pesat telah menciptakan peluang baru di sektor ekonomi, termasuk memengaruhi nilai perusahaan, sebagaimana dijelaskan dalam teori dan penelitian sebelumnya. Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, ukuran perusahaan dan sistem digitalisasi terhadap nilai perusahaan, dengan profitabilitas sebagai variabel intervening, pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian mencakup 37 perusahaan transportasi dan logistik yang terdaftar di BEI selama periode 2019-2023, dengan teknik purposive sampling digunakan untuk menentukan sampel yang memenuhi kriteria penelitian, menghasilkan 10 perusahaan terpilih. Analisis data dilakukan menggunakan analisis jalur (path analysis) dan uji Sobel untuk menguji efek mediasi. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan ukuran perusahaan memiliki pengaruh signifikan terhadap profitabilitas, sementara digitalisasi sistem tidak berpengaruh signifikan. Selain itu, pertumbuhan penjualan, ukuran perusahaan, digitalisasi sistem, dan profitabilitas tidak memiliki pengaruh signifikan terhadap nilai perusahaan, serta profitabilitas tidak mampu memediasi pengaruh variabel-variabel tersebut terhadap nilai perusahaan. Temuan ini menunjukkan bahwa meskipun teknologi digital memiliki potensi besar, dampaknya terhadap nilai perusahaan di sektor transportasi dan logistik masih memerlukan kajian lebih mendalam
Determinan Financial Distress pada Industri Batu Bara Indonesia Nurul Qomariah; Khristina Yunita; Yantiana, Nella
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4589

Abstract

The purpose of this study is to test and analyze the effect of profitability, liquidity and leverage on financial distress with the interaction of the size of the Public Accounting Firm (KAP) as a moderating variable. The object of this study is the coal industry listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Sampling using purposive sampling method and obtained 56 samples. This research method uses a quantitative approach with the help of Eviews 12 software. The research variables consist of profitability, liquidity, leverage, size of the Public Accounting Firm (KAP), and financial distress as measured using the Interest Coverage Ratio (ICR). The study results show that profitability contributes positively to financial distress, liquidity and leverage have no effect on financial distress, KAP size does not moderate the relationship between profitability liquidity, and leverage on financial distress. These findings suggest that profitability is a major factor in maintaining the financial stability of companies, especially in the coal sector which is vulnerable to market volatility. Therefore, maintaining profit is an important step in reducing the risk of financial distress.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu Azzahra, Naila Damayanti, Fera Desyana, Gita Dewi Ayu Lestari Elok Heniwati Espa, Vitryan Fariastuti Djafar, Fariastuti Givari, Muhammad Arbiant HALIM, Ardinny Berlian Hamzani, Umiaty Hanifadhila, Yasmin Alya Haryono Haryono Helisa Noviarty Husnul Mawarid Hutabarat, Auro Osti Berliana Ikhsan, Syarbini Jacksen Julianti, Erna Karpriana, Angga Permadi Khristina Yunita Khristina Yunita Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia Muhammad Syahril Alhadi Muhsin Muhsin Mustika, Ira Grania nanang nanang Nicholas, Irvin Nina Febriana Dosinta Nurul Qomariah Oktari, Natasha Putri, Ayudiyah Putri, Berlian Ernita Putri, Oktaviani Rafles Ginting Ramadani, Ramadani Richnady, Wishen Ricky Ricky Riyadi, Bernardus Rudi Kurniawan Rudy Kurniawan Rusliyawati , Rusliyawati Samosir, Nelly L Saputra, Ricky Saputri, Eni Sari Rusmita Siti Qomariah, Siti Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex