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All Journal Jurnal Keuangan dan Perbankan Among Makarti AFRE Accounting Financial Review JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Dyah Ani Pangastuti
Fakultas Ekonomi Dan Bisnis Universitas Merdeka Malang
Economics, Econometrics & Finance Social Sciences

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Journal : JRAP (Jurnal Riset Akuntansi dan Perpajakan)

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Strategi Peningkatan Kinerja Manajemen Keuangan dan Non Keuangan: Pendekatan Balance Scorecard Gifta Khairul Nisa; Dyah Ani Pangastuti; Parawijati Parawijati
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.5156

Abstract

This study aims to describe the performance of school-based financial and non-financial management using a balanced scorecard approach. This research focuses on the public sector which describes the performance at SMK Al-Fattah Kalitidu, Bojonegoro Regency, East Java. The method used is a quantitative descriptive. The sample in this study amounted to 112 respondents. The analytical tool used in this study uses SPSS software. The results of the study show that the performance of the financial perspective at Al-Fattah Kalitidu Vocational School in the 2021-2022 academic year is quite economical, quite efficient, and very effective. The customer aspect also shows that SMK Al-Fattah Kalitidu is in the very good category. While the internal business perspective includes two aspects, namely the aspect of innovation is in the very good category and after-sales service is in the good category. Also from a learning and growth perspective, Al-Fattah Kalitidu Vocational School is in a very satisfying category. This research provides an understanding of school success in managing financial aspects, customer service, internal business, and student learning and growth.
Ukuran Perusahaan dan Tax Avoidance: Peran Moderasi Kepemilikan Institusional Heppy Widya Lestari; Edy Subiyantoro; Dyah Ani Pangastuti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.15

Abstract

This research explores the influence of firm size on tax avoidance and the moderating role of institutional ownership in the manufacturing sector, specifically in the food and beverage subsector. The manufacturing sector plays a crucial role in providing essential food and beverage products to society. In a dynamic business environment with stringent tax regulations, tax avoidance practices have become a significant concern. The study aims to understand how firm size affects tax avoidance behavior and how institutional ownership moderates this relationship. Findings will contribute insights for better tax planning strategies, compliance, and governance in the food and beverage manufacturing industry. The research results show that company size has a significant positive effect on the tax avoidance variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange.
Co-Authors Dyah Sukanti Cahyaningsih Edy Subiyantoro Gifta Khairul Nisa Heppy Widya Lestari Nosi lia Fristiani Parawijati Parawijati Rudi Wahyono Wulan Dri Puspita