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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan BENING Jurnal Ar Ro'is Mandalika (Armada) Summa : Journal of Accounting and Tax
Kawuri, Sri
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Manajemen Perbandingan Hukum Zakat Dan Pajak Menurut Syariah dan Negara Listyawati, Ika; Kawuri, Sri; Widaningsih, Rr Ayu; Mutiara, Jeffi; Sarmini, Ade
BENING Vol 10, No 1 (2023): MEI 2023
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v1i1.5180

Abstract

Penelitian ini menjelaskan tentang bagaimana perbandingan hukum pajak dan zakat dari perspektif syariah (hukum Islam) dan negara (hukum positif). Ada banyak persamaan dan perbedaan antara zakat  dan pajak , dari segi pemungut maupun yang dipungut. Tertuang pada pasal 1 UU KUP tahun 2009 tentang pajak dan UU No. 23 tahun 2011 tentang zakat dan pengelolaannya. Metode pada penelitian ini menggunakan studi literatur guna membandingkan dan menjabarkan perundangan yang ada serta beberapa perbedaan antara zakat dan pajak. Dengan hasil dan pembahasan bahwa sebenarnya zakat dan pajak ini bila di Kelola dengan baik akan menjadi sumber  penerimaan   negara   yang sangat besar sehingga dapat membaiayai pengeluaran negara, akan tetapi pengeluaran negara ini akan dibedakan menjadi pengeluaran rutin dan pengeluaran bagi masyarakat yang tidak mampu untuk memenuhi kewajiban seorang muzakki (wajib zakat) kepada mustahik (penerima   zakat). Jika disinergikan seperti itu maka amil zakat beserta pemerintah harus teliti dalam menentukan disalurkan kepada yang berhak dan pengeluaran sebagaimana mestinya untuk APBN. Keywords: Manajemen, Zakat, dan Pajak.
PENGARUH PENGALAMAN KERJA, SKILL, KOMUNIKASI DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA DEPARTAMENT SEWING PRODUCTION PT GHIM LI Sumardin, Sumardin; Romi, Hutri Agus; Kawuri, Sri; Listyawati, Ika; Budiyah, Feriani
BENING Vol 11, No 1 (2024): MEI 2024
Publisher : University of Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/bening.v11i1.6443

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Pengalaman Kerja, Skill, Komunikasi dan Beban Kerja terhadap Kinerja Karyawan pada Departamen Sewing Production PT Ghim Li Indonesia di Batam. Jenis penelitian ini adalah kuantitatif. Teknik pengumpulan data menggunakan kuesioner. Populasinya adalah jumlah karyawan PT Ghim Li Indonesia bagian Sewing line 1, line 2 dan line 3 yang berjumlah 90 responden dengan menggunakan teknik sensus. Hasil penelitian ini ditemukan bahwa terdapat (1) Pengalaman Kerja tidak berpengaruh positif dan signifikan terhadap Kinerja Karyawan, (2) Skill tidak berpengaruh positif dan signifikan terhadap Kinerja Karyawan, (3) Komunikasi berpengaruh positif dan signifikan terhadap Kinerja Karyawan, (4) Beban Kerja tidak berpengaruh positif dan signifikan terhadap Kinerja Karyawan, (5) Pengalaman Kerja, Skill, Komunikasi dan Beban Kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan di PT Ghim Li Indonesia.
PENGARUH PENGUNGKAPAN CSR DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Kawuri, Sri; Sitawati, Riana; Sam’ani, Sam’ani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 1 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.464 KB) | DOI: 10.36694/jimat.v9i1.159

Abstract

Financial performance becomes a matter of great concern toan investor but must also take into account the social andenvironmental responsibilities of the company. This study aims toanalyze the effect of CSR disclosure and environmental performanceon financial performance with moderation of foreign ownership.Respondents of this research are manufacturing companies listed onthe BEI 2011 - 2015 and registered in PROPER in 2011 - 2015. Thenumber of samples of 85 companies is taken based on PurposiveSampling technique. Data collection using documentation method.The data analysis to test the hypothesis using multiple regression iscompleted with SPSS program.From the results of this study obtained the conclusion that:Disclosure of CSR has a significant positive effect on financialperformance, environmental performance has no effect on financialperformance. In addition, this research finds that foreign ownershipmoderates the effect of CSR disclosure on financial performance withnegative direction and can not moderate the influence ofenvironmental performance on financial performance.
The Influence of Ethical Leadership on the Quality of Earnings Management in Multinational Corporations Kawuri, Sri; Ika Sari, Gema
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5238

Abstract

The study investigates the influence of ethical leadership on the quality of earnings management in multinational corporations (MNCs), a topic of significant interest in the fields of corporate governance, accounting, and organizational behavior. Earnings management, which refers to the manipulation of financial statements to meet certain objectives, is often viewed with skepticism due to its potential to obscure the true financial health of an organization. The ethical orientation of leadership plays a critical role in shaping corporate culture and decision-making processes, and thus may have a substantial impact on the practices of earnings management. This research employs a mixed-method approach, combining quantitative analysis of financial data from a sample of MNCs across different sectors and qualitative interviews with senior executives in these organizations. The findings indicate that ethical leadership, characterized by transparency, integrity, and a commitment to long-term stakeholder interests, is negatively correlated with aggressive earnings management practices. Organizations led by ethically driven leaders are more likely to adopt conservative accounting practices, leading to a higher quality of earnings that reflects the true performance of the company. Conversely, MNCs with less ethical leadership were found to be more prone to manipulating earnings to meet short-term targets or expectations from investors. Furthermore, the study highlights the role of organizational culture in mediating the relationship between ethical leadership and earnings management. Leaders who emphasize ethical standards foster a culture of accountability and transparency, which discourages manipulative financial reporting practices. The research also identifies that the impact of ethical leadership on earnings management varies depending on the corporate governance mechanisms in place, such as audit committees and regulatory compliance. The findings of this study contribute to the growing body of literature on corporate ethics and earnings quality, offering practical implications for policymakers, investors, and managers. By emphasizing the importance of ethical leadership, the research advocates for the integration of ethical guidelines into leadership development programs within multinational corporations. Additionally, the study suggests that fostering a strong ethical framework in MNCs can mitigate the risks of earnings manipulation, thus enhancing the credibility and sustainability of financial reporting. This research also opens avenues for further investigation into the mechanisms through which ethical leadership influences other aspects of corporate governance, such as risk management and corporate social responsibility. Ultimately, the study underscores the critical role that ethical leadership plays in promoting transparency and long-term value creation in the global corporate environment.
Digital Tax Transformation and Corporate Compliance: Evidence from Indonesia’s e-Bupot Unification System Kawuri, Sri; Alkautsar, Muslim; Putri, Marissa Disthy
Summa : Journal of Accounting and Tax Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i4.886

Abstract

Indonesia has advanced digital tax reforms through the e-Bupot Unification system, mandated since April 2022, to centralize withholding tax reporting (PPh 4(2), 15, 22, 23/26). This study assesses its effectiveness in improving corporate compliance—timeliness, accuracy, and error reduction—during March–June 2024. Using a quasi-experimental before–after design, data were collected from e-Bupot logs, DJP e-filing records, and taxpayer registries for 250 corporations. Indicators included on-time filing, validity of submissions, and error rates. Analysis combined descriptive statistics, paired t-tests, and regression. Results show substantial progress: on-time filing rose from 74.2% to 88.6%, validity rates from 81.5% to 93.2%, while error rates declined from 6.4% to 2.1%. Regression confirmed significant effects of PJAP integration and firm size. Larger firms and PJAP users achieved stronger compliance, whereas SMEs improved modestly, limited by IT capacity. Sectoral differences emerged, with service and e-commerce outperforming manufacturing. Consistent with OECD and IMF findings, e-Bupot demonstrates digital platforms’ effectiveness in reducing compliance gaps. While the system benefits larger firms most, SMEs require training, infrastructure support, and simplified interfaces. Policymakers should expand PJAP partnerships, adopt sector-specific approaches, and invest in digital literacy to ensure equitable outcomes. This study provides empirical evidence from a developing economy, affirming digital reforms’ role in strengthening compliance and modernizing tax governance.
Co-Authors Ade Sarmini Alkautsar, Muslim Feriani Budiyah Jeffi Mutiara Listyawati, Ika Putri, Marissa Disthy Riana Sitawati, Riana Romi, Hutri Agus Sam’ani, Sam’ani Sari, Gema Ika sumardin, sumardin Widaningsih, Rr. Ayu