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All Journal Jurnas Nasional Teknologi dan Sistem Informasi Journal of Accounting and Investment Jurnal Ilmiah Ekonomi dan Bisnis The Indonesian Journal of Public Administration (IJPA) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH EKONOMIKA Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Nusantara Science and Technology Proceedings Open Access Indonesia Journal of Social Sciences Akuntansi'45 Economic Reviews Journal ETAM: Jurnal Pengabdian kepada Masyarakat NIKAMABI : Jurnal Ekonomi & Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Justika : Jurnal Sistem Informasi Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Land Journal Journal Economics Technology and Entrepreneur Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi JURNAL MULTIDISIPLIN ILMU AKADEMIK Jurnal Pengabdian Masyarakat SENSASI Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Accounting Unipa
Diarany Sucahyati
Universitas Pembangunan Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Innovations in Strategic Finance and Accounting: Insights from Research Centers in a VUCA Environment Raden Muhammad Syah Arief Atmaja Wijaya; Indrawati Yuhertiana; Diarany Sucahyati; Wilma Cordelia Izaak; Endah Susilowati; Diah Hari Suryaningrum; Ignathia Martha Hendrati; Helmy Wahyu Sukiswo; Condro Widodo; Seftin Fitri Ana Wati; Anindo Saka Fitri
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 2 (2024): JASF (Journal of Accounting and Strategic Finance) - December 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i2.529

Abstract

This paper examines the function of research centers in promoting strategic innovations in finance and accounting under the VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) paradigm. This work employs a qualitative approach, incorporating benchmarking of research centers and literature evaluation, to identify approaches that improve financial resilience and adaptation. There are three research that develop financial resilience fields from Indonesia, Canada, and the United States that were analyzed. The data was obtained from field benchmarking and website observation. Comparative analysis is used to get a deep understanding of how research centers facilitate the advancement of innovative financial and accounting strategies to tackle challenges in VUCA environments. The results underscore the importance of collaboration, technological integration, and actionable frameworks, providing recommendations for academia, governments, and communities to connect research-driven innovation with practical application. This research highlights the unique role of research centers in addressing VUCA challenges by integrating technology-driven frameworks, data-centric tools, and community-based approaches, offering a comprehensive perspective on bridging theory and practice to enhance financial resilience and adaptability.
Segmentasi Pelanggan menggunakan Metode K-means Clustering Berdasarkan Model RFM pada Bisnis Food and Beverage (Studi Kasus: Coffee shop X) Anggita Nurlathifa; Diarany Sucahyati
Jurnal Nasional Teknologi dan Sistem Informasi Vol 11 No 3 (2025): Desember 2025
Publisher : Departemen Sistem Informasi, Fakultas Teknologi Informasi, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/TEKNOSI.v11i3.2025.218-225

Abstract

Data tidak bisa dipisahkan dari bidang industri yang semakin maju. Analisis ini menyoroti kekuatan big data dalam industri food and beverages. Dengan menggunakan profil pelanggan dan analisis transaksi, bisnis dapat memperoleh wawasan pelanggan yang mendalam dan mengoptimalkan pemasaran, produk, dan operasi. Salah satu aplikasi analisis data ini adalah dengan melakukan segementasi pelanggan untuk menentukan kebijakan terutama dalam bidang penjualan. Penelitian ini mengklasifikasikan pelanggan Coffee Shop X menggunakan segmentasi RFM (Recency, Frequency, Monetary) dengan algoritma K-means. Hasil menunjukkan bahwa segmentasi optimal terdiri dari 2 atau 3 cluster. Pelanggan terbagi menjadi golongan pasif, aktif, dan loyal, masing-masing dengan strategi pemasaran yang berbeda seperti edukasi produk, kampanye promosi, dan program loyalitas.
Pengungkapan Corporate Social Responsibility dan Overconfidence Chief Executive Officer: Apakah Berpengaruh terhadap Tax Avoidance? Evidence in Indonesia Nabila; Diarany Sucahyati
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.508

Abstract

Praktik penghindaran pajak (tax avoidance) menjadi persoalan penting di Indonesia karena tax ratio yang relatif rendah, sementara perusahaan terus mencari cara legal untuk menekan beban pajak melalui pemanfaatan celah peraturan. Penelitian ini bertujuan untuk meneliti pengungkapan Corporate Social Responsibility, CEO overconfidence dan tax avoidance pada perusahaan non-keuangan yang ter-daftar di BEI periode 2020 – 2024. Penghindaran pajak diproksikan dengan GAAP effective tax rate (GAAP_ETR), pengungkapan CSR diukur menggunakan indeks berbasis Global Reporting Initiative (GRI), dan CEO overconfidence diukur dengan variabel dummy berbasis belanja modal terhadap median industri. Dengan teknik purposive sampling diperoleh 1.409 observasi kemudian dianalisis menggunakan regresi linier berganda (Ordinary Least Squares) dengan robust standard error pada tingkat perusahaan serta efek tetap industri dan tahun. Hasil penelitian menunjukkan bahwa pengungkapan CSR berpengaruh signifikan terhadap tax avoidance, yang artinya semakin tinggi pengungkapan CSR maka semakin tinggi tingkat penghindaran pajak, sejalan dengan teori legitimasi yang memposisikan CSR sebagai "modal moral" atau instrumen lindung nilai reputasi. Sebaliknya, CEO overconfidence tidak berpengaruh signifikan terhadap tax avoidance, yang dijelaskan oleh sistem tata kelola dua tingkat (two-tier governance system) di Indonesia sehingga keputusan strategis diambil secara kolektif dan membatasi bias psikologis CEO. Penelitian ini menyimpulkan bahwa perilaku fiskal perusahaan lebih ditentukan oleh strategi legitimasi melalui pengungkapan CSR dibandingkan karakteristik psikologis pemimpin puncak, sehingga otoritas pajak perlu mencermati perusahaan dengan pengungkapan CSR tinggi sebagai indikasi potensi penghindaran pajak.
Perbandingan Efisiensi Pelaporan PPh 21 : Manual Vs XML pada Aplikasi Coretax Setyomurti, Septiana Tri; Sucahyati, Diarany
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 2 (2026): Agustus: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i2.9714

Abstract

This study examines the use of the XML method in the Coretax application for Income Tax (PPh) Article 21 reporting at an Accounting Services Office using a qualitative method and a descriptive approach through observation, documentation, and literature study during the internship program. The results of the study indicate that the use of the XML method simplifies the reporting process compared to the previous manual input method by accelerating the data input and upload process, reducing input errors, and improving the accuracy and efficiency of tax administration. Data integration through XML files also makes the reporting process more structured and practical. However, there are still several obstacles, such as XML file format errors and the need for users to have technical understanding of the Coretax system. Therefore, it is necessary to improve user understanding and optimize the system so that the PPh Article 21 reporting process can run more effectively and efficiently. In conclusion, digitalization through XML in Coretax greatly supports tax administration, but attention to technical aspects and user training is still needed. Thus, the synergy between enhancing user competence and refining the system becomes key to the long-term successful implementation of Coretax.
Co-Authors Abdillah, Muhammad Nauval Rizki Achmad Hidayat, Rovino Adisti, Elsa Aulia Alifia Putri P. Amar, Muhammad Khoirul Ameylia Shintya Devi Andra Andira Eka Puspita Anggita Nurlathifa Anik Yuliati Anindo Saka Fitri April Dwi Anggraini Arief Budiman Arief Budiman Aulia Rahmawati, Aulia Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Chusnah, Shella Robbiul Chusnah Condro Widodo, S.E., M.S.A Damayanti, Sindhi Devi, Ameylia Shintya Dewi Putri Pratiwi Diah Hari Suryaningrum Divanda Oktavia Rizkita Erna Sulistyowati Farrel Sabililillah Fathonah Nur Khasanah Fauzan Attamimi Hardiansyah, In Naka Malik Helmy Wahyu Sukiswo Iftinandea Wresti Rosyadi Ignathia Martha Hendrati Iman Harymawan In Naka Malik Hardiansyah Indrawati Yuhertiana Izaak, Wilma Cordelia Jessica Vania Andani Kurnikova, Afia Ayu Laily, Aulia Najmi Mahardika, Tiska Ayu Moh. Dhirhan Fajar Shodiq Moh. Nasih Muhammad Aditya Bahruna Muniroh, Nawal Shofiyatul Nabila Nelsha Fariska Hermawanti Perdana, Salsa Mita Pramesti, Resyifa Putri Putra, Muhammad Rafito Kirana Putri P., Alifia Putri, Annisa Dhira Amanda Sanjaya R. Muh. Syah. Arief Atmaja Wijaya Raden Muhammad Syah Arief Atmaja Wijaya Roditri, Cholidul Ahmad Sabililillah, Farrel Salsabila Baiq Nisrina Seftin Fitri Ana Wati Setyomurti, Septiana Tri Shodiq, Moh. Dhirhan Fajar Sofiyulloh, Sofiyulloh Sri Trisnaningsih Tri Wahyuni, Mira Triwanti Rosada, Cherli Tubagus Algan Roiston Vania Andani, Jessica Vendy, Vicky Vicky Vendy Wijaya, R. Muh Syah Arief Atmaja Wilma Cordelia Izaak Yesica Arinda Damayanti