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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI JISIP: Jurnal Ilmu Sosial dan Pendidikan Akubis: Jurnal Akuntansi dan Bisnis Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan JURNAL ILMIAH GLOBAL EDUCATION Jurnal Minfo Polgan (JMP) Widyagama National Conference on Economics and Business (WNCEB) Journal of International Conference Proceedings JURNAL ECONOMINA SWARNA AKSIOMA : Jurnal Sains Ekonomi dan Edukasi SWARNA: Jurnal Pengabdian Kepada Masyarakat SENEMA INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Anak Agung Sagung Istri Pramanaswari
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Kemampuan Sumber Daya Manusia, Kualitas Sistem Informasi Akuntansi, dan Budaya Organisasi terhadap Kualitas Laporan Keuangan pada Lembaga Perkreditan Desa (LPD) di Kota Denpasar Pramanaswari, A.A. Sagung Istri; Sari, Desak Made Mya Yudia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 1 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/3ftg4s42

Abstract

This study aims to analyze the influence of human resource capabilities, the quality of accounting information systems, and organizational culture on the quality of financial statements in LPD in Denpasar City. The population in this study is all employees at LPD in Denpasar City which totals 557 people. The sample in this study is the accounting section which totals 34 people. The data analysis technique used in this study is multiple linear regression analysis technique. Based on the results of the hypothetical test using the partial t-test, it was concluded that the ability of human resources had a negative effect on the quality of financial statements at the Village Credit Institution (LPD) in Denpasar City. The quality of accounting information systems has a negative effect on the quality of financial reports at Village Credit Institutions (LPD) in Denpasar City. Organizational culture has a positive effect on the quality of financial reports at Village Credit Institutions (LPD) in Denpasar City.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Pajak Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Pramanaswari, AA Sagung Istri; Desak Ayu Sriary Bhegawati; I Kadek Bagiana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.86

Abstract

The point of this study is to find out how liquidity, revenue, debt, and the size of the company affect tax management.  Liquidity, revenue, debt, and company size are some of the independent factors. Tax management is the dependent variable.  This study examined manufacturing companies listed on the Indonesia Stock Exchange that are part of the Consumer Goods Industry Sector and the Pharmaceutical Subsector. Companies that make medicine market goods are important to modern problems in tax management.  Purposive sampling was used by the researcher to choose the group that was used to analyze the study.  For this type of study, numerical data is used, specifically the financial records of industrial companies traded on the Indonesia Stock Exchange from 2019 to 2023. The researchers got the data they used from the Indonesia Stock Exchange (IDX) through www.idx.co.id, which is the main website of the Indonesia Stock Exchange.  A linear regression test was used to look at the data and to test the theory of this study.  There is a traditional assumption test that is done before the regression is used.  The study's findings show that cash and leverage have good impact for income tax management.  Meanwhile, making money and the size of the business harm tax management.  
THE INFLUENCE OF DIVIDEND POLICY, INVESTMENT OPPORTUNITIES AND PROFITABILITY ON COMPANY VALUE(Study of Manufacturing Companies Listed on the IDX 2018-2022) A.A. Sagung Istri Pramanaswari
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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

Abstract

This research aims to determine the influence of dividend policy, investment opportunities and profitability on company value in manufacturing companies listed on the Indonesian stock exchange for the period 2018 to 2022. This research uses quantitative methods with a descriptive approach. Through partial t-test and simultaneous f test, it is known that partially dividend policy has a significant influence on company value with a significance value of 0.000. Investment opportunities have a significant influence on company value with a significance value of 0.007 and profitability has a significant influence on company value with a significance value of 0.000. Furthermore, together dividend policy, investment opportunities and profitability have a significant simultaneous influence on the company value of manufacturing companies listed on the Indonesian stock exchange for the period 2018 to 2022.
The Impact of Political Connection on Tax Avoidance; A Literature Review I Gusti Putu Eka Rustiana Dewi; A.A Sagung Istri Pramanaswari
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13676

Abstract

Political power has a big impact on tax legislation and tax avoidance methods. The impact of political connections on tax avoidance in Indonesia has raised significant concerns among policymakers, regulators, investors, and stakeholders. The research method is literature review research, using descriptive qualitative data technic analysis. The data used in the study is secondary data obtained through some journals such as national and international that provide previous research, book references, internet site references, news in national references, and international media references as well as various state reports related to understanding the relationship between political connections and tax avoidance is essential for developing a comprehensive framework for addressing possible abuses and ensuring fairness and transparency in the tax system. The research contributes to analyzing the strong correlation between political relations and tax avoidance.
Co-Authors Anak Agung Dwi Widyani Astriayu Widyari, Nyoman Yudha Desak Ayu Sriary Bhegawati I Gusti Bagus Dipayana I Gusti Putu Eka Rustiana Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana Ida Ayu Made Adinda Yaswari Kevin Renaldi Purwanto Luh Pande Eka Setiawati Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra Ni Komang Ayu Sukmawati Ni Luh Nyoman Sherina Devi NI LUH PUTU ERMA MERTANINGRUM Ni Made Indah Mentari Nyoman Yudha Astriayu Widyari Prameswari, Ida Ayu Nirma RR. Maria Yulia Dwi Rengganis Sari, Desak Made Mya Yudia Si Ngurah Ade Sastra Pujana