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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Engagement and Empowerment (IJE2) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management Jurnal Serambi Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
Nasution, Hafifah
Fakultas Ekonomi, Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Aset Pajak Tangguhan, Financial Distress, dan Ukuran Perusahaan Terhadap Manajemen Laba Chris Meytaliana, Adellia; Indra Pahala; Hafifah Nasution
Jurnal Ilmiah Cano Ekonomos Vol. 13 No. 02 (2024): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/acqv4k58

Abstract

This research aims to analyze the impact of deferred tax assets, financial distress, and company size on earnings management. This research is quantitative research with secondary data types. The population of this research is all healthcare sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using purposive sampling, with a final number of observations of 59. Data was obtained from the company's Annual Financial Report, which was then processed using Eviews 12. Panel Data Regression Analysis was carried out to analyze the processed data. The results of this research show that deferred tax assets have a positive and significant effect on earnings management. In contrast, financial distress and company size do not have a significant effect on earnings management. This research requires companies to increase their internal supervision regarding the use of deferred tax assets to ensure that there is no manipulation of these assets, which could be detrimental to the company in the future. Transparency in reporting and complying with applicable accounting standards is the key to preventing earnings management actions and increasing stakeholder trust.
Analisis Implementasi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa Pada Desa Jiwa Baru Kabupaten Muara Enim Provinsi Sumatera Selatan Tri Marina Astati; Rida Prihatni; Hafifah Nasution
Jurnal Ilmiah Cano Ekonomos Vol. 13 No. 02 (2024): Jurnal Ilmiah Cano Ekonomos
Publisher : Fakultas Ekonomi Universitas Pasir Pengaraian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30606/acqv4k57

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 serta kendala yang dihadapi dan strategi yang telah diterapkan. Objek penelitian ini adalah Desa Jiwa Baru. Menggunakan jenis penelitian kualitatif dan pendekatan studi kasus lapangan dan menggunakan data primer dan sekunder. Hasil analisis yang telah dilakukan dapat disimpulkan bahwa Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan, secara garis besar telah diimplementasikan dengan baik. Namun masih terdapat beberapa aspek yang belum maksimal, yaitu bagian transparan belum mempunyai website, bagian akuntabel belum terdapat alamat pengaduan, bagian partisipatif belum terdapat swadaya dari masyarakat desa, bagian pendapatan belum memiliki PAD dari swadaya masyarakat desa dan belum mendapat bantuan dari APBD Provinsi dan Kabupaten, bagian belanja belum membuat anggaran belanja tak terduga, bagian pembiayaan belum membuat dana cadangan, bagian pelaksanaan belum membuat RKAD serta RKKD dan bagian penatausahaan belum membuat buku pembantu panjar. Kendala yang dihadapi yaitu pemerintah desa masih kurang berkoordinasi, kurangnya kesadaran, kurangnya pengetahuan dan keterampilan, kurangnya kesadaran terhadap pentingnya pembuatan DPA, kurangnya partisipatif masyarakat desa, keterbatasan media informasi online dan keterbatasan finansial masyarakat desa. Strategi yang telah diterapkan yaitu meningkatkan kerjasama, memberikan penjelasan yang mudah dimengerti, membuat program kerja yang bisa menjadi prioritas, meningkatkan pengetahuan dan kemampuan.
Pengaruh Asimetri Informasi Terhadap Income Smoothing dengan Good Corporate Governance sebagai Pemoderasi Afifah Dwi Aprillia; Etty Gurendrawati; Hafifah Nasution
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/42fnjn68

Abstract

This reasearch aims to determine the effect of information asymmetry on income smoothing with good corporate governance as a moderator. The research method used is quantitative research. The unit of analysis in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2019–2023. The sample selection method used is purposive sampling and selected 21 companies with a total sample of 105 research data. The analysis technique in this study uses descriptive statistical analysis and logistic regression analysis with moderation with IBM SPSS Statistics software version 27 and a significance level of 5%. Tests carried out include multicollinearity tests, overall model test, model fit test, goodness of fit test, coefficient of determination test, model accuracy test, and Wald test. The results of this study indicate that information asymmetry has no effect on income smoothing, independent commissioners cannot moderate the effect of information asymmetry on income smoothing, audit committees can moderate the effect of information asymmetry on income smoothing, and managerial ownership can moderate the effect of information asymmetry on income smoothing. In future research, it is hoped that other variables such as company size, debt level, and audit quality can be used. In addition, further research can examine other company sectors such as the banking sector, financial sector, and mining sector
KONFLIK PERAN, AMBIGUITAS PERAN, MOTIVASI, DAN KOMPETENSI, BAGAIMANA PENGARUHNYA TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH: ROLE CONFLICT, ROLE AMBIGUITY, MOTIVATION, AND COMPETENCE, HOW IT INFLUENCES THE INDEPENDENCE OF GOVERNMENT INTERNAL AUDITORS Depari, Malvin Alianro; Anwar, Choirul; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 2 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.2.271-285

Abstract

This study aims to examine the effect of role conflict, role ambiguity, motivation, and competence on the independence of internal auditors. This study makes internal auditors who work at the Inspectorate General of the Ministry of Education, Culture, Research and Technology as the population. The type of data in this study is primary data, with data acquisition techniques through questionnaires. The total population in this study amounted to 284 and the sample used in this study was 76 respondents. The questionnaires distributed totaled 86 items and the questionnaires that were filled in totaled 76 items. The questionnaire data were analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) results of this study indicate that role conflict, role ambiguity, and motivation have no effect on the independence of the government's internal auditors. Meanwhile, competence is proven to have a positive effect on the independence of the government's internal auditors. This study hopes that government internal auditors can continue to improve their competence in order to better understand their duties and roles at work which will also have an impact on increasing work motivation and independence of internal auditors.
KEPUTUSAN TRANSFER PRICING : PENGARUH BEBAN PAJAK, KONTRAK UTANG, DAN PROFITABILITAS: TRANSFER PRICING DECISIONS: THE EFFECT OF TAX EXPENSE, DEBT CONTRACTS, AND PROFITABILITY Mulyani, Dinda; Pahala, Indra; Nasution, Hafifah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.35-51

Abstract

Transfer pricing is the practice of determining the price of goods, services, or assets transferred from one company to another company that has a linkage or special relationship. Transfer pricing can be done either by affiliated companies integrated under the same management or by different companies but have a special relationship, both at the domestic and international levels. The aim of this research is to test the influence of tax burdens, debt contract, and profitability on transfer pricing decision in energy sector companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 19 companies and 57 observation from 2020-2022. This research uses panel data regression analysis. The choice of this technique is because the research data is a panel that combines cross section and time series data types. The tool used to support data analysis in this study is Eviews software. The result shows that tax burdens have an influence on transfer pricing decision, while debt contact and profitability have not influence on transfer pricing decision. This is due a business decision driven by impact of the COVID-19 pandemic that cause the economy collapse
PENGARUH FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Julianty, Indira; Agung Ulupui, I Gusti Ketut; Nasution, Hafifah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.17171

Abstract

The decline in tax performance during the Covid-19 pandemic is the reason for conducting this study, namely to find out whether tax avoidance activities are increasingly being carried out, especially in the consumer non-cyclicals and consumer cyclicals sectors during the 2020-2022 period. This study is also intended to confirm the inconsistency in the relationship between financial distress and capital intensity on tax avoidance by presenting moderating variables in the form of firm size as a novelty from previous research. Using the absolute difference value test, this study shows that financial distress has a negative effect on tax avoidance, while capital intensity and firm size do not affect tax avoidance. In addition, the effect of financial distress and capital intensity on tax avoidance cannot be moderated by firm size. The implications of this study indicate the need for increased supervision from the government and shareholders on management to avoid tax avoidance, especially in companies that are financially healthy.
OPTIMIZING FINANCIAL MANAGEMENT FOR STUDENT ENTREPRENEURS: CREATING DECENT WORK AND SUSTAINABLE ECONOMIC GROWTH Nasution, Hafifah; Sasmi, Aji Ahmadi; Jaya, Tresno Eka; Annisa, Ellis; Hafidz, Ahmad Yassin; Syaqila, Asyifa Putri
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.240

Abstract

Student entrepreneurs are a strategic group that plays a crucial role in creating economic independence and new jobs in the future. However, many lack adequate financial management skills. Unplanned financial management, mixing personal and business finances, and a lack of understanding of business legality often hinder the sustainability of student businesses. This community service activity aims to enhance financial literacy and knowledge of business law for student entrepreneurs, enabling them to secure decent work and contribute to sustainable economic growth. The program partners are active students who have or are currently running independent businesses. The main challenges faced are poor business financial management skills and the lack of formal legality due to the absence of a Business Identification Number (BIN). The implementation method included practice-based online training and simulation mentoring using the Online Single Submission (OSS) system. The activity took place on August 8, 2025, via Zoom Meeting and was attended by 22 participants. The results showed an increase in participants' understanding of transaction recording, preparing simple financial reports, and awareness of the importance of business legality. Several participants have also successfully registered for their NIB independently. This activity makes a significant contribution to strengthening the capacity of students as young entrepreneurs who are professional, competitive, and contribute to achieving Sustainable Development Goal 8SDG.
Perbandingan Perlakuan Akuntansi Aset Biologis Berdasarkan PSAK 16 dan PSAK 69 Pada Perusahaan Agrikultur I Gusti Ketut Agung Ulupui; Argie Destri Rahmani; Dwi Handarini; Hafifah Nasution
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 1 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2021
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i1.84

Abstract

This study aims to provide an overview of the differences in the accounting treatment of biological assets before and after the implementation of PSAK 69, namely based on PSAK 16 and PSAK 69. This study analyzed the implementation of PSAK 69 in agricultural companies listed on the Indonesia Stock Exchange in 2017-2018. The data analysis technique used in this study is an interactive model analysis technique namely to know the difference in accounting treatment for biological assets based on PSAK 16 and PSAK 69 in 15 agricultural companies. The are three aspects in compared; first on the recognition aspect, based on PSAK 16, agricultural companies recognize plantation crops as assets and do not recognize agricultural products as biological assets. Meanwhile, PSAK 69 measures the biological assets of agricultural companies using fair value less costs to sell and biological assets are not depreciated. Based on PSAK 16, agricultural companies disclose matters related to depreciation.Meanwhile, based on PSAK 69, agricultural companies disclose descriptions of biological asset groups and the value of gain/ losses arising from the use of fair value. Based on the results of the analysis 3 of 15 agricultural companies listed on the Indonesia Stock Exchange in the period 2018 has implemented PSAK 69 as much as 100%, the rest apply PSAK 69 as much as 50% to 94%.
Co-Authors Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Anisyah, Sarah Siky Annisa, Ellis Argie Destri Rahmani Armeliza, Diah ATI SUMIATI, ATI Balit Aplasi, Theresia Sondang Callista, Winona Bianda Choirul Anwar Choirul Anwar Choirul Anwar Chris Meytaliana, Adellia Christian Wiradendi Wolor Daffa Hamzah Polontalo Dendy, Muhamad Fadly Affilla Depari, Malvin Alianro Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hafidz, Ahmad Yassin Hamidah . Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Parameswari, Anggraeni Eka Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Sidabutar, Joy Darlene Siregar, M. Edo S. Sugangga, Fannie Sumitro, Daffa Putra Kedua Syaqila, Asyifa Putri Tresno Eka Jaya, Tresno Eka Tri Marina Astati Trisanti, Miana Unggul Purwohedi Wibisono, Muhammad Satrio Winona Bianda Callista Wirnawati, Farah Wirologo, Haryo Kuncoro Yunika Murdayanti Yunisha Kurnia Akbar Zakaria, Adam Zeny Antika