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All Journal JURNAL ECONOMIA Jurnal Pendidikan Akuntansi (JPAK) Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak 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) 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 Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Yantiana, Nella
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
Determinasi Karakteristik Internal Perusahaan terhadap Praktik Tax Avoidance dengan Capital Intensity sebagai Variabel Moderasi Anggini, Nur; Karpriana, Angga Permadi; Yantiana, Nella
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5515

Abstract

Pajak merupakan sumber utama pembiayaan pembangunan, namun tidak semua perusahaan berkontribusi optimal. Fenomena tax avoidance atau penghindaran pajak menjadi perhatian serius karena dapat mengurangi penerimaan negara. Tax avoidance adalah strategi legal perusahaan untuk meminimalkan beban pajak dengan memanfaatkan celah peraturan. Penelitian ini bertujuan menguji pengaruh karakteristik perusahaan (leverage, sales growth, dan ukuran perusahaan) terhadap tax avoidance dengan capital intensity sebagai variabel moderasi. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan aosiatif kausal. Objek penelitian adalah perusahaan properti dan real estate yang terdaftar di BEI periode 2022–2024. Penentuan sampel menggunakan purposive sampling, menghasilkan 54 observasi dari laporan keuangan. Analisis dilakukan menggunakan regresi moderasi (Moderated Regression Analysis) dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa sales growth dan ukuran perusahaan berpengaruh terhadap tax avoidance, sedangkan leverage tidak signifikan. Capital intensity hanya memoderasi hubungan ukuran perusahaan dengan tax avoidance, tetapi tidak memoderasi pengaruh leverage maupun sales growth. Implikasi penelitian ini menegaskan bahwa praktik tax avoidance lebih banyak dipengaruhi oleh pertumbuhan dan skala usaha dibandingkan struktur pendanaan. Implikasi pnelitian ini adalah perusahaan perlu menyusun strategi acceptable tax avoidance yang legal dan transparan, sementara pemilik perusahaan disarankan meningkatkan pengawasan terhadap kebijakan manajemen. Bagi regulator, penting memperkuat pengawasan khususnya pada perusahaan dengan capital intensity tinggi.
PENGARUH GREEN ACCOUNTING, INTELLECTUAL CAPITAL, TAX PLANNING, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Putri, Ayudiyah; Yantiana, Nella
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 13, No 2 (2025)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v13i2.7145

Abstract

Purpose: This study aims to determine the effect of green accounting, intellectual capital, tax planning, and leverage on company value, Methods: The research used a quantitative approach obtained from secondary data, namely financial reports of basic industry companies listed on the Indonesia Stock Exchange, with purposive sampling technique., Analysis data: The data were analyzed using multiple linear regression with SPSS version 26, Result and discussions: The results of this study indicate that green accounting, tax planning, and leverage affect company value, while intellectual capital does not affect company value., Conclusion: Based on the findings of this study, companies can consider effective measures in implementing green accounting and tax planning within their companies, as well as maintaining a stable debt level in order to achieve the expected company value. Further research can explore the influence of intellectual capital on other sectors in order to gain a more comprehensive understanding.  
The Role of Public Expenditures on Community Welfare Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Jurnal Economia Vol. 20 No. 2 (2024): June 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i2.47545

Abstract

AbstractThis study aims to determine whether public expenditures in meeting basic human needs affect community welfare. This study uses data on realizing the spending on education, health, and social protection as a proxy for public expenditures and the human development index for community welfare. This study indicates that education and health expenditures have a significant positive effect, while social protection expenditures have a significant negative effect. This study confirms disclosures in the Audit Report of the Audit Board of the Republic of Indonesia. The disclosures in Provincial Government Financial Statements in Indonesia state that the regional government prioritized meeting basic needs, education, health, and social on mandatory spending to improve the quality of community life. This research implies that social protection expenditure is not optimal for developing human capabilities. Keywords:Education Expenditure, Health Expenditure, Social Protection Expenditure, Human   Capability, Community Welfare
THE EFFECT OF PROFESSIONALISM, AUDIT EXPERIENCE ON AUDIT QUALITY WITH TIME BUDGET PRESSURE AS A MODERATOR AT THE INSPECTORATE OF WEST KALIMANTAN PROVINCE Riyadi, Bernardus; Yantiana, Nella; Rusliyawati , Rusliyawati
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 4 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test and analyze the effect of professionalism and auditor experience on audit quality with time budget pressure as a moderating variable. The research method uses explanatory research; the population of this study is at the Inspectorate of West Kalimantan Province with the target of the State Civil Apparatus (ASN), with the total population in this study being 51 Respondents. The data analysis technique used is SEM-PLS with WarpPLS 8.0 software. The results showed that professionalism and auditor experience positively affect audit quality, while time budget pressure weakens the influence of professionalism and auditor experience on audit quality. The coefficient of determination of Audit Quality (Y) is 0.350, which means that the variation in changes in audit quality can be explained by the variables of professionalism and audit experience by 35%. In comparison, the remaining 65% is explained by other variables not included in this study.
DETERMINAN CURRENT RATIO, DEBT TO EQUITY DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Tania, Gita; Yantiana, Nella; Noviarty, Helisa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4578

Abstract

Tujuan dilakukannya tulisan ini adalah sebagai penjelasan posisi variabel-variabel yang diselidiki serta keterkaitan di antara mereka. Penelitian explanatory ini menyoroti dampak dari variabel independen Current ratio, Debt to Equity Ratio dan Price to Book Value (CR, DER, PBV) terhadap variabel dependen (harga saham). Bursa Efek Indonesia (BEI) dijadikan objek untuk penelitian yang diperoleh melalui website https://www.idx.co.id/ dan web resmi perusahaan sepanjang 2020-2022, penelitian ini melibatkan 86 perusahaan sektor energi. Data yang digunakan ialah data sekunder sebagai jenis penelitian, yang merupakan informasi dari laporan keuangan perusahaan sektor energi pada Bursa Efek Indonesia dalam rentang tahun 2020 hingga 2022. Perusahaan disektor energi pada Bursa Efek Indonesia sebagai populasi. Hipotesis dalam penelitian ini diuji dengan analisis regresi berganda menggunakan SPSS 29. Dengan purposive sampling sebagai metode yang digunakan peneliti untuk menentukan/menarik sampel, dimana kriteria yang ditentukan sebagai berikut: Perusahaan sektor energi pada Bursa Efek Indonesia, menerbitkan laporan keuangan komprehensif yang telah diaudit untuk 2020-2022, tidak delesting selama 2020-2022 sampai dengan sekarang, perusahaan yang sahamnya aktif diperdagangkan sampai dengan sekarang, serta semua data yang dibutuhkan pada penelitian ini tersedia. Output yang didapat pada penelitian ini adalah pengaruh Current Ratio terhadap variabel dependen signifikan, menunjukkan adanya hubungan yang kuat antara Current Ratio dan Harga Saham, sehingga hipotesis alternatif (H1) diterima, Debt to Equity Ratio tidak berpengaruh secara signifikan terhadap Harga Saham, sehingga hipotesis alternatif (H2) tidak dapat diterima, Price to Book Value memiliki pengaruh yang signifikan terhadap variabel dependen, menunjukkan hubungan yang kuat antara Price to Book Value dan Harga Saham sehingga hipotesis alternatif H3 dinyatakan valid.
Penerapan Model Grover dalam Memprediksi Kebangkrutan pada Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Putri, Berlian Ernita; Yantiana, Nella; Karpriana, Angga Permadi
Manajemen & Bisnis Jurnal Vol 10 No 2 (2024): Vol 10 No 2 (2024)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v10i2.214

Abstract

This study aims to observe and predict bankruptcy in the pharmaceutical sector listed on the Indonesia Stock Exchange (IDX) using the Grover analysis method. The population size is 3 (three) years with the period (2021-2023). The data analysis method in this research is descriptive quantitative using secondary data sources. The data analysis techniques used are descriptive statistics and Accuracy Level Test. The results showed that the most accurate prediction model in predicting bankruptcy of pharmaceutical sector companies is Grover with an accuracy rate of 97% and an error rate of 3%. Judging from the 2021-2023 period, there are 13 companies listed as the pharmaceutical sector on the IDX. This shows that there are 11 companies that are in the category of not bankrupt or in a healthy condition with a G-Score value above 0.01. However, there are 2 companies that experience gray areas, namely PT Indofarma (Persero) Tbk which occurred in 2022 and 2023 and PT Kimia Farma (Persero) Tbk which occurred in 2023.
The Role of Corporate Governance in Corporate Human Development Disclosures Dosinta, Nina Febriana; Djafar, Fariastuti; Yantiana, Nella
Journal of Accounting Research, Organization and Economics Vol 5, No 3 (2022): JAROE Vol. 5 No. 3 December 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v5i3.30933

Abstract

Objective The urgency of this research is to examine the effect of corporate governance on corporate human development disclosures.Methodology This study focuses on corporate reporting by twenty-six Regional Development Banks in Indonesia. It encompasses the examination of annual and stand-alone sustainability reports spanning from 2014 to 2021. Additionally, panel data analysis is employed in this research, specifically utilizing the Fixed Effect Model as the chosen analytical approach.Results This research result shows that independent commissioners and female directors, as part of corporate governance, have a significant and positive effect on corporate human development disclosures.Research Implications The implication of this research argues that independent commissioners and female directors, as part of corporate governance, have capabilities that can optimize corporate human development disclosures. By optimizing corporate human development through effective reporting practices, Regional Development Banks can better fulfill their role as agents of development. Principals and agencies must support each other in optimizing corporate human development.Novelty/Originality - The level of disclosure is measured based on the corporate human development index with an agency and human capability theory approach. Disclosure of the corporate human development index is voluntary and reflects corporate welfare through items from the human development index.
Pengaruh Struktur modal, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Sektor F&B yang Terdaftar di BEI alffiya, Alfiya; Yantiana, Nella
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7788

Abstract

This study focuses on the value of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. This study aims to examine the effect of capital structure, liquidity, and profitability on company value. Capital structure is measured using the debt to equity ratio (DER), liquidity is measured using the current ratio (CR), and profitability is measured using ROA and company value as a dependent variable is measured using price to book value (PBV). The sample used includes 26 companies that are routinely registered on the IDX for 5 years, with data obtained from the company's official website and the IDX. The analysis method used is multiple linear regression assisted by SPSS software. This study is quantitative with a secondary data approach and purposive sampling technique. The findings of the analysis indicate that capital structure variable represented by debt to equity ratio (DER) has a positive and significant effect on firm value, as measured by the Price to Book Value (PBV) indicator. For the DER variable, the t-count = 2.075 was obtained through its significance (p) = 0.040. T-table (two-sided, α = 0.05, df = 118) is around 1.980. Because t-count (2.075) exceeds t-table (1.980) and p = 0.040 < 0.05. From these results it can be interpreted that DER is proven to have a significant effect on firm value.
PERSEPSI MASYARAKAT TERHADAP AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DI DESA SUNGAI RAYA DALAM, KECAMATAN SUNGAI RAYA, KABUPATEN KUBU RAYA Hanifadhila, Yasmin Alya; Desyana, Gita; Yantiana, Nella
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to know the perception of the village community regarding accountability and transparency of the management of the Income and Purchasing Budget of the Village in the village of Sungai Raya Dalam, Sungai Raya Prefecture, Kubu Raya District. The type of research used in this research is quantitative research descriptive, with data collection techniques using questionnaires. The population in this study is the village of Sungai Raya Dalam, Sungai Raya district, Kubu Raya district. Whereas the sample in this research is 32 (thirty-two) people of Riveside Village. The results of the research show that the perception of the community about the Government of Sungai Raya Dalam has been accountable and transponder in the management of the village's finances.
Co-Authors ., Rusliyawati alffiya, Alfiya Amartha, Pandu Andika Andika Angela, Nova Anggini, Nur Ardhi, Qisthi Ardimansyah Ardimansyah Aswat, Ibnu Ayu Puspitasari, Ayu 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 Maharani, Bintang Maulidia, Rahma Melati, Merry Mawar Melia Melia MUHAMMAD FAHMI Muhammad Syahril Alhadi Muhsin Muhsin Mustika, Ira Grania nanang nanang Nicholas, Irvin Nina Febriana Dosinta Oktari, Natasha Putri, Ayudiyah Putri, Berlian Ernita Rafles Ginting Ramadani, Ramadani Riyadi, Bernardus Rudi Kurniawan Rudy Kurniawan Rusliyawati , Rusliyawati Salsabila, Fadhilah Shafa' Samosir, Nelly L Saputra, Ricky Saputri, Eni Sari Rusmita Soleha, Wiranda Warda Tania, Gita Titik Susanti Vinata, Velia Vitriyan Espa Yodianto, Alex