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All Journal Journal of Accounting Science SEIKO : Journal of Management & Business Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL MUTIARA AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Ekonomika Manajemen Dan Bisnis
Arimurti, Trias
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Economics, Econometrics & Finance Education Social Sciences

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Factors Affecting Aggressive Tax Actions with Entity Size Moderated Sabaruddin, Sabaruddin; Wahyudi, Slamet; Arimurti, Trias
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1740

Abstract

General Background: Aggressive tax actions are methods used by companies to manage tax liabilities, aiming to reduce tax payments while increasing profits. Specific Background: Within the context of Indonesian coal mining companies, these actions have significant implications due to the sector's contribution to state revenues. Knowledge Gap: Despite existing studies, the role of entity size as a moderating factor in the relationship between liquidity, profitability, leverage, and tax aggressiveness remains underexplored. Aims: This study examines how liquidity, profitability, and leverage influence tax aggressiveness and assesses the moderating role of entity size. Results: The findings reveal that liquidity and leverage positively affect aggressive tax actions, while profitability has a negative effect. Entity size significantly moderates the influence of profitability and leverage but not liquidity on tax aggressiveness. Novelty: This study introduces entity size as a moderating variable, offering a new perspective on its role in aggressive tax behavior within the coal mining sector. Implications: The results highlight the importance of liquidity and leverage management in tax planning, offering insights for policymakers to curb aggressive tax strategies and for companies to align their practices with regulatory frameworks
Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM Fitriyah, Nurindah Salma; Yanti, Yanti; Arimurti, Trias
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1330

Abstract

This research is very important to do because there is a very low decline in the number of Annual Tax Return reporting from the number of registered MSMEs in 2022-2023 caused by several factors such as religiosity, environmental culture and trust in tax authorities. The purpose of this study is to evaluate the effects of religiosity, environmental culture and trust in tax authorities. The approach used in this research is quantitative. The data needed for this research is primary data, obtained from google forms and distributed to MSMEs in Karawang Regency. The population in the study was 17,760 MSMEs recorded at KPP Pratama Karawang in 2023. The sample was taken utilizing purposive sampling so that 100 taxpayers were obtained with predetermined criteria according to the needs of the researcher. The test tool in the study used SmartPLS 3.0. The results of this study show that first, religiosity has no effect on MSME taxpayer compliance. Second, environmental culture affects MSME taxpayer compliance. Third, trust in tax authorities affects MSME taxpayer compliance.
Ability to Prepare Financial Reports, Financial Literacy and the use of Information Technology on MSME Performance Yuniar, Fira; Aatriani, Devi; Arimurti, Trias
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1204

Abstract

This research was conducted to determine and test the influence of the variables of ability to prepare financial reports, financial literacy and use of information technology on the performance of MSMEs. In order to get conclusions, the researcher applied a quantitative approach. The data type chosen for analysis is primary data. This type was taken through a sampling technique in the form of a questionnaire or survey where the number of respondents used was 100 respondents. The respondents were taken from MSME actors in Karawang Regency. Sampling was carried out by applying special criteria according to the needs of the research being carried out. Conclusions were drawn using statistical methods. After the study was completed, the results or conclusions obtained from the research carried out were in the form of the variable ability to prepare financial reports which had a positive and significant influence or impact on the performance of MSMEs. Not much different, the financial literacy variable or understanding of financial management also has a positive and significant influence or impact on the performance of MSMEs. The variable use of information technology also has a positive and significant impact on MSME performance. Finally, there are variables that ability to prepare financial reports, financial literacy and the use of information technology have a positive and significant effect on the performance of MSMEs.
Determinans Sustainability Report, Leverage and Tax Avoidance on Financial Performance with CEO Narcissism as Moderation Variable Saepulloh, Muhammad; Yanti, Yanti; Arimurti, Trias
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 19 No. 2 (2024): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v19i2.17273

Abstract

Financial performance analysis is the process of critically reviewing finances which involves reviewing data, calculating, measuring and providing financial solutions. Sustainability reports, leverage, tax avoidance and CEO marcissism are among the factors that influence a company's financial performance. This study examines the impact of tax avoidance, leverage, and sustainability reports on financial performance using CEO narcissism as a moderating factor. With a population of 89 companies in the metals and minerals industry, the subjects of this study are manufacturing companies listed on the Indonesia Stock Exchange. Secondary data sources and quantitative techniques are used in this research methodology. Using SmartPLS version 3, the Partial Least Squares (PLS) approach was used in the data processing procedure. The results show that although the tax avoidance variable has no influence and the CEO narcissism variable cannot mitigate the relationship between tax avoidance and financial success, the sustainability report and leverage variables have a great influence on financial performance. This research is aimed at companies operating in the metal and mineral manufacturing industry to reveal the environmental, social and economic role of society as well as the attractiveness of external parties, namely investors.
KEYAKINAN DAN KESEDIAAN MICRO MERCHANT MEMBAYAR SETTLEMENT EXPENSE DAN MERCHANT DISCOUNT RATE PENGGUNAAN QRIS UNTUK MENINGKATKAN SUSTAINABILITY REPORTING PADA COFFEE SHOP DI KARAWANG Aulia, Aulia Nur Endayani; Lukita, Carolyn; Arimurti, Trias
KINDAI Vol 20 No 2 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i2.1572

Abstract

This research aims to find out how confident and willing Micro, Small and Medium Size Enterprises (MSMEs) are to pay the settlement and Merchant Discoount Rate (MDR fees for using QRIS at micro merchant coffee shops in Karawang to improve their business sustainability reports. This research used descriptive and narrative qualitative methods, as well as interview, observation, and documentation data collection methods. The scope of the research focuses on micro-merchants in the Food and Beverage (FnB) Coffee Shop sector, the research locus in Karawang, with the number of coffee shops taken being 4. The results of this research explain that micro-merchant coffee shops in Karawang are confident and willing to pay settlement fees and merchant discount rates set by Bank Indonesia. Currently, there is minimal research that addresses the theme of confidence and the willingness of micro merchants to pay the settlement and MDR fees on QRIS to improve business sustainability reports. Researchers hope this research can become research literature material for MSMEs that have implemented QRIS in their business and Bank Indonesia. This research can be a consideration in determining settlement fees and MDR in an absolute and fair manner, both for merchants and their business customers. Keywords: QRIS, Settlement Fees, MDR, Sustainability Report, Merchant
Pengaruh Modal Sendiri, Kredit Usaha Rakyat (KUR), Teknologi Dan Lokasi Usaha Terhadap Pendapatan Usaha (Studi Kasus Pada Usaha Mikro di Kecamatan Majalaya) Suryani, Sevi Indah; Septiawati, Rohma; Arimurti, Trias
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6886

Abstract

Pelaku UMKM di Kabupaten Karawang menunjukan angka signifikan di setiap tahunnya. Maka dari itu, agar bisa menjalankan roda usahanya dengan baik maka diperlukan berbagai aspek yang mendukung sebagai upaya untuk meningkatkan pendapatan usaha. Dari masalah yang ada, penelitian bertujuan agar meneliti pengaruh yang diberikan oleh modal sendiri, kredit usaha rakyat (KUR), teknologi, waktu usaha serta tempat usaha terhadap keuntungan bisnis. Metode penelitian ini memakai kuantitatif dan metode mengumpulkan data menggunakan angket. Populasinya yakni seluruh UMKM di Kabupaten Karawang Kecamatan Majalaya. Sampelnya dipilih berdasarkan purposive sampling, adapun rumus pemilihan sampel memakai teori Slovin sehingga terpilih sebanyak 93 sampel UMKM. Metode penggolahan data menggunakan bantuan software SPSS 23. Hasil penelitian diketahui nilai P Values X1 sebesar 0,032< 0.05 serta nilai thitung sejumlah 2,157> ttabel 1,2912 ditarik simpulan hipotesis pertama adanya pengaruh signifikan positif yang diberikan oleh variabel modal sendiri terhadap pendapatan usaha diterima. Variabel KUR nilai P Values X2 sejumlah 0,005< 0.05 serta nilai thitung sejumlah 2,792> ttabel 1,2912 ditarik simpulan hipotesis kedua adanya pengaruh signifikan positif yang diberikan oleh variabel KUR terhadap pendapatan usaha diterima. Variabel teknologi nilai P Values X3 sejumlah 0,000< 0.05 serta nilai thitung sejumlah 4,269> ttabel 1,2912 ditarik simpulan hipotesis ketiga adanya pengaruh signifikan positif yang diberikan oleh variabel teknologi terhadap pendapatan usaha diterima. Selanjutnya untuk Variabel lokasi usaha nilai P Values X4 sejumlah 0,025< 0.05 serta nilai thitung sejumlah 2,251> ttabel 1,2912 ditarik simpulan hipotesis keempat adanya pengaruh signifikan positif yang diberikan oleh variabel lokasi usaha terhadap pendapatan usaha diterima. Sementara itu, untuk pengaruh simultan didapatkan nilai signifikansi sejumlah 0.000< 0,05 serta nilai fhitung sejumlah 72,241> ftabel 2, 48. Berdasarkan hasil tersebut maka hipotesis kelima diterima atau secara simultan variabel modal sendiri, KUR, teknologi dan tempat bisnis memiliki pengaruh positif dan signifikan terhadap pemasukan UMKM pada Kecamatan Majalaya.
Pengaruh Gender Diversity, Agresivitas Pajak, Dan Tata Kelola Perusahaan Terhadap Corporate Social Responbility (Studi Kasus Perusahaan Produk dan Perlengkapan Bangunan Yang Terdaftar di BEI Tahun 2018-2022) Mutmainah, Muti Siti; Septiawati, Rohma; Arimurti, Trias
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6887

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana keragaman gender, agresivitas pajak, dan tata kelola perusahaan mempengaruhi pengungkapan tanggung jawab sosial (CSR) pada periode 2018-2022. Penelitian ini menggunakan data sekunder dan pendekatan kuantitatif dengan metode puposive sampling pada 10 perusahaan yang terdaftar di Bursa Efek Indonesia sebagai sanpel. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa gender diversity, agresivitas pajak, dan tata kelola perusahaan berpengaruh signifikan secara simultan terhadap corporate social responsibility dan secara parsial gender diversity, agresivitas pajak dan tata kelola perusahaan berpengaruh signifikan terhadap corporate social responsibility.
Sistem Informasi Akuntansi Penjualan Berbasis Fintech Sebagai Preferensi UMKM (Studi Fenomenologi pada UMKM Pengguna Layanan E-Wallet OVO di Kabupaten Karawang) Arimurti, Trias; Imroatul Fatihah, Dhea; Nur Endayani, Aulia
JURNAL MUTIARA AKUNTANSI Vol. 8 No. 1 (2023): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v8i1.3847

Abstract

Semakin berkembangnya tingkat kecanggihan teknologi yang memberikan dampak adanya perubahan pola hidup masyarakat dalam melakukan transaksi salah satunya sistem pembayaran yang hampir digunakan sehari-hari yang perlahan akan menggeser uang kartal menjadi bentuk digital yang dirasa lebih mudah, aman, efektif dan efisien. Financial technology (fintech) adalah layanan keuangan berbasis teknologi di Indonesia, dikenal dengan istilah 'dompet elektronik' yang salah satunya adalah OVO. Penelitian ini memiliki tujuan untuk membuktikan penerapan dari pelaku bisnis yakni UMKM yang ada di Kabupaten Karawang. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui studi fenomenologi mengenai penggunaan OVO sebagai bagian dari penjualan para UMKM. Hasil penelitian mengungkapkan bahwa tidak adanya resistensi besar dari pelaku UMKM terhadap penggunaan fintech e-wallet OVO. Namun tak dapat dipungkiri dengan layanan dompet elektronik ini memberikan dampak bagi pengelolaan keuangan mereka menjadi lebih terorganisir. 
Peran Fintech Sebagai Literasi Keuangan Dalam Pemberdayaan Umkm (Studi Fenomenologi pada UMKM Pengguna Dompet Digital Shopeepay di Kabupaten Karawang) Aulia, Aulia Nur Endayani; Arimurti, Trias
JURNAL MUTIARA AKUNTANSI Vol. 8 No. 2 (2023): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v8i2.3873

Abstract

Fenomena cashless society yang semakin meningkat semenjak pembatasan social distancing diberlakukan membuat para UMKM mulai beradaptasi dengan adanya sistem pembayaran online, yang menggunakan e-wallet atau dompet digital. Tujuan penelitian ini adalah untuk mengetahui sejauh mana literasi keuangan yang diterapkan UMKM sebagai pelaku usaha yang sudah go-digital dengan menggunakan e-wallet sebagai alat transaksi. Sebanyak 5 informan diperoleh dari hasil wawancara dan observasi partisipan secara langsung. Informan dari penelitian ini adalah UMKM yang bergerak dibidang kuliner dan menggunakan e-wallet Shopeepay sebagai alat transaksi dalam usahanya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif kualitiatif. Hasil penelitian ini memperlihatkan bahwa literasi keuangan pada UMKM Karawang masih ditingkat less literate yang dimana pengetahuan mereka terhadap keuangan masih sangat kecil. Less literate adalah literasi keuangan yang setiap individunya hanya memiliki pengetahun mengenai produk, jasa, dan lembaganya saja tanpa tahu bagaimana cara mengelola dan menggunakan produk serta jasa keuangan dengan baik.
The Role Of Financial Performance In The Disclosure Of Sustainability Reportd In State-Owned Enterprises Nasihin, Ihsan; Fitriana, Avincennia Vindy; Arimurti, Trias; Purwandari, Dian
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

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

Abstract

A sustainability report is a report published by a company, the contents of which are information about the company's social activities. Currently, there are still many companies that often do not pay attention to the social and environmental impacts of their business activities. For this reason, pressure and explanation are needed regarding the importance of companies disclosing sustainability reports whose aim is to help improve company performance. The research that will be used in this research is a quantitative method using a descriptive statistical approach. The data that will be used in this research is secondary data using population and samples in data collection. The data analysis technique that will be used in this research is to carry out multiple regression analysis. The results of the research that has been conducted show that financial performance has a positive effect on the disclosure of sustainability reports
Co-Authors Aatriani, Devi Astriani, Devi Aulia, Aulia Nur Endayani Fitriana, Avincennia Vindy Fitriyah, Nurindah Salma Imas Marsipah, Siti Imroatul Fatihah, Dhea Lukita, Carolyn Mutmainah, Muti Siti Nasihin, Ihsan Nur Endayani, Aulia Patmawati, Nurhani Purwandari, Dian Sabaruddin Sabaruddin Saepulloh, Muhammad Salsabila, Fadia Septiawati, Rohma Sihabudin Sihabudin, Sihabudin Slamet Wahyudi Suryani, Sevi Indah Widya, Aishah Yanti Yanti Yuniar, Fira