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All Journal AKUNTABILITAS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business JURNAL AKUNTANSI ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Terapan Akuntansi Syntax Idea Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Educivilia: Jurnal Pengabdian Pada Masyarakat Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Abdi Masyarakat Multidisiplin JAKPI International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri ITQAN: Journal of Islamic Economics, Management, and Finance JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Mahasiswa Manajemen dan Akuntansi Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) TOFEDU: The Future of Education Journal The Manager Reveiew Jurnal Ilmiah Multidisiplin Indonesia IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia Asian Journal of Social and Humanities Jurnal Cendekia Ilmiah
Iin Rosini
Universitas Pamulang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PRUDENCE MEMODERASI PENGARUH CAPITAL INTENSITY, KOMPENSASI EKSEKUTIF DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Fitria Herlina; Iin Rosini; Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study examines the influence of capital intensity, executive compensation, and financial distress on tax avoidance, with accounting conservatism as a moderating variable, in consumer cyclical sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The research is motivated by inconsistent findings in previous studies and the increasing prevalence of tax avoidance practices that impact state revenue. A quantitative approach was employed using secondary financial statement data, analyzed through panel data regression and Moderated Regression Analysis (MRA). The results show that capital intensity, executive compensation, and financial distress have a significant effect on tax avoidance. In addition, accounting conservatism is proven to moderate the relationships between capital intensity, executive compensation, financial distress, and tax avoidance, serving as a quasi moderator. Overall, this study provides empirical evidence on how corporate financial characteristics and conservative reporting practices interact in influencing tax avoidance behavior. Keywords: Capital, Kompensasion, Tax, Financial, Konservatisme.
ANALISIS GOVERNANSI KORPORAT DALAM PENCEGAHAN KORUPSI DI BADAN USAHA MILIK NEGARA Dwi Purwanto; Iin Rosini; Nofryanti Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

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Abstract

This study aims to analyze the ineffectiveness of corporate governance implementation in preventing corruption within Indonesian State-Owned Enterprises (SOEs). Using a qualitative method and a literature review approach, the research examines books, journals, regulations, guidelines, institutional reports, and electronic sources related to governance practices and corruption control in SOEs. In addition to literature studies, researchers also conducted in-depth interviews to obtain more specific data regarding the implementation of corporate governance in BUMN. The findings indicate that although SOEs have adopted key governance principles—transparency, accountability, responsibility, independence, and fairness—along with several anti-corruption instruments such as gratuity control, whistleblowing systems, conflict-of-interest guidelines, asset-declaration obligations, and codes of conduct, these measures have not been fully effective in reducing corrupt practices. The main obstacles include the limited preventive role of the Gratuity Control Unit, inadequate protection for whistleblowers, weak enforcement of conflict-of-interest sanctions, unclear administrative sanctions for non-compliance with asset reporting, and persistent violations of behavioral standards. These results highlight the need to strengthen governance mechanisms to build a sustainable culture of integrity and restore public trust in SOEs. Keywords: Corporate Governance, Anti-Corruption, State-Owned Enterprises.
Managerial Ownership Moderates the Effects of Earnings Management, Capital Structure, and Business Risk on Financial Performance Puspita Sari Widiyanti; Iin Rosini; Nofryanti Nofryanti
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 03 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), March 2026
Publisher : Sean Institute

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Abstract

This study examines whether managerial ownership moderates the effects of earnings management, capital structure, and business risk on the financial performance of Indonesian mining firms, an industry characterized by high volatility due to commodity-price cycles and regulatory dynamics. The objective is to clarify inconsistent prior evidence by testing both direct effects and moderation using a value-based performance measure. Employing a quantitative causal design, the study uses secondary data from audited annual financial statements of mining companies listed on the Indonesia Stock Exchange. Purposive sampling yields 14 firms observed over a five-year period, producing 70 firm-year observations. Financial performance is proxied by Economic Value Added (EVA), while earnings management, capital structure, business risk, and managerial ownership are operationalized using standard accounting-based proxies. Panel data regression is conducted using EViews to estimate the main effects and interaction terms. The results show that earnings management does not significantly affect EVA, whereas capital structure and business risk have positive and significant effects on EVA. However, managerial ownership does not moderate the relationships between earnings management, capital structure, or business risk and financial performance. These findings suggest that, in the mining sector, value creation is more closely linked to financing structure and risk-handling capacity than to earnings-smoothing behavior, and that low managerial ownership may limit its governance role as a moderating mechanism.
Analisis Perbandingan Job Costing dan Activity-Based Costing dalam Penentuan Biaya pada Perusahaan PLTS Ani Suryani; Melly Andini; Iin Rosini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 1 (2026): April: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i1.6029

Abstract

Cost determination is an important aspect in managing Solar Power Plant (PLTS) installation projects because it affects the efficiency of resource utilization and project cost control. Companies engaged in PLTS installation require an appropriate costing method to identify activities that consume the largest portion of project costs. This study aims to analyze the comparison between the Job Costing method and the Activity-Based Costing method in determining costs in a PLTS installation project. This research uses a descriptive method with a comparative approach. The data used in this study are project cost data obtained from the Bill of Material document of a PLTS installation project with a capacity of 446.4 kWp. The analysis was carried out by classifying project costs using the Job Costing method and allocating costs based on project activities using the Activity-Based Costing method. The results show that the total cost of the PLTS installation project is Rp3,403,452,664 with the largest component coming from material costs. Activity-based analysis indicates that the PLTS system installation activity consumes the largest portion of project costs. The findings indicate that the Activity-Based Costing method provides more detailed cost information related to project activities and can assist companies in improving cost control and enhancing efficiency in PLTS installation projects.
PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA Purwatiningsih Purwatiningsih; Nofryanti Nofryanti; Iin Rosini
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1363

Abstract

This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.
Edukasi Efektivitas Pelaporan Keuangan Dalam Mengoptimalkan Keuangan UMKM Pasar Kemis Nofryanti Nofryanti; Dian Widiyati; Iin Rosini
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 3 (2026): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i3.4337

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam menyusun serta memanfaatkan pelaporan keuangan secara efektif guna mengoptimalkan pengelolaan keuangan usaha. Permasalahan utama yang dihadapi pelaku UMKM di Pasar Kemis adalah rendahnya literasi keuangan, pencatatan yang tidak sistematis, serta pencampuran keuangan pribadi dan usaha. Metode yang digunakan dalam kegiatan ini adalah sosialisasi edukatif yang bersifat interaktif, melalui penyampaian materi, diskusi, serta praktik penyusunan laporan keuangan sederhana. Materi yang diberikan meliputi pentingnya pelaporan keuangan, konsep dasar akuntansi, pemisahan keuangan, serta penyusunan laporan laba rugi dan pencatatan transaksi harian. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait pentingnya pelaporan keuangan, serta peningkatan kemampuan dalam melakukan pencatatan keuangan sederhana. Selain itu, peserta mulai memiliki kesadaran untuk memisahkan keuangan pribadi dan usaha. Kegiatan ini juga memberikan dampak positif terhadap perubahan pola pikir pelaku UMKM dalam mengelola usaha secara lebih profesional. Dengan demikian, sosialisasi edukatif terbukti efektif dalam meningkatkan literasi keuangan dan mendukung optimalisasi pengelolaan keuangan UMKM secara berkelanjutan.
Co-Authors A. Asrorudin Abdul Aziz ACHEAMPONG, KENNEDY Ade Firmansyah Alfi, Tubagus Ahmad Alfi Fahmi Ambarita, Parlindungan Anggrainy, Faza Wahyu Ani Kusumaningsih Ani Suryani Anthoni, LUkman Aprizal, Muhamad Dicky Ardini, Ririn Arifin Billah Arini Nurul Pujiani Asrorudin, Ahmad Bagas Arya Agustyo Budi, Saksono Cahayasari, Rizki Dani Rahman Hakim, Dani Rahman David Parningotan Gultom Dian Widiyati Didik Setiawan Didik Setiawan Dwi Purwanto Edi Muhamad Hidayat Evi Susanti Fahmi, Tubagus Ahmad Alfi Fahmi Farras, Atha Febriyanti, Eny Finatariani, Endah Fitria Herlina Hayati, Hikmahtul Hayati, Hikmatul Hidayatul Mu `Arifin Hilda, Hilda Sri Hastuti Holiawati, Holiawati Immami Immami Ismanto, Juli Juli Ismanto Kristiyanto, Kristiyanto Kurniasih , Diah Kurniawan, Budi Santoso Kusumaningsih, Ani Lativa Nurunnisa Lindawati Lindawati Luvito, Andi Mahwiyah, Mahwiyah Mardjuki, Vicky Cesar Melly Andini Mohamad Ghofur Muhamad Dicky Aprizal Muhammad Ikhsan Febriyanto Muntazar, Fadhil Nabilah, Dwi Uthari NGATIMIN, NGATIMIN Nita Laila Asyifa Nita Oktaviani Ginting Nofriyanti Nofriyanti Nofryanti Nofryanti Nofryanti Nofryanti , Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti Nofryanti, Nofryanti Nurul Hasanah Nurunnisa, Lativa Nuryati, Neni Pangaribuan, Laspita Parlindungan Ambarita Purwatiningsih Purwatiningsih Puspita Sari Widiyanti Putra, Wiandy Pratama Raden Mohamad Herdian Bhakti Rahman Hakim, Dani Ridwan Fauzi Ari Hamzah Rizqillah, Fahmi Roby Awaludin Rosita Wulandari Rupianna Tambunan Silvia Silvia Siti Nurul Fathimah Siti Ratna Sari Dewi Sitti Khadija Sofyan Supriyanto, Dafit Suripto Suripto Suripto Suripto Suripto Tatariyanto, Firman Topan Pamungkas Weldhaningsih, Nurlaela Wiandy Pratama Putra Widiyati, Dian Widodo, Yulfian Ibnu Cahyo Widya Ningsih Wijaya, Dede Satia Winursito, Winursito Wulan Nurdiana Sari Yayah Syahriyah Yuliana, Prapti Yuliana, Vinka