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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Jurnal Revenue : Jurnal Ilmiah Akuntansi Rahmatan Lil’alamin Journal of Community Services (RLA) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Comprehensive Science ITQAN: Journal of Islamic Economics, Management, and Finance Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Environmental Economics and Sustainability JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi IJEMA
Nuramalia Hasanah
Universitas Negeri Jakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Sales Growth, Capital Intensity, Dan Family Ownership Terhadap Tax Avoidance Pada Perusahaan Sektor Consumer Non-Cyclical Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024 Syahirah Luthfiyah; Nuramalia Hasanah; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sales growth, capital intensity, dan family ownership terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian ini dilatarbelakangi oleh masih ditemukannya praktik tax avoidance serta adanya ketidakkonsistenan hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhinya. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 39 perusahaan dengan total 156 observasi. Setelah dilakukan penyaringan data outlier, jumlah observasi yang digunakan dalam analisis menjadi 127. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak EViews 13. Berdasarkan hasil pemilihan model, model yang digunakan dalam penelitian ini adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa secara parsial sales growth tidak berpengaruh terhadap tax avoidance, capital intensity tidak berpengaruh terhadap tax avoidance, dan family ownership berpengaruh positif terhadap tax avoidance. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang perpajakan serta menjadi bahan pertimbangan bagi manajemen perusahaan, investor, dan pemerintah dalam memahami faktor-faktor yang memengaruhi praktik tax avoidance.
Pengaruh Kebijakan Dividen, Transfer Pricing, Komisaris Independen, Dan Profitabilitas Terhadap Agresivitas Pajak Annisa Aulia; Indra Pahala; Nuramalia Hasanah
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, transfer pricing, komisaris independen, dan profitabilitas terhadap agresivitas pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder, populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2022-2025. Teknik purposive sampling digunakan sebagai teknik pengambilan sampel dengan menghasilkan data akhir sebanyak 168 data observasi. Analisis regresi data panel digunakan untuk analisis data dengan menggunakan software Eviews 13. Hasil dari penelitian menunjukkan bahwa variabel kebijakan dividen berpengaruh negatif dan signifikan terhadap agresivitas pajak. Transfer pricing tidak berpengaruh terhadap agresivitas pajak. Komisaris independen tidak berpengaruh terhadap agresivitas pajak. Profitabilitas berpengaruh positif dan signifikan terhadap agresivitas pajak
THE EFFECT OF BOARD SIZE, PROFITABILITY AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS IN PROPERTY AND REAL ESTATE SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2017 - 2019 Taniya Fatimah Becik; Nuramalia Hasanah; Indah Muliasari
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.784

Abstract

The Indonesian property and real estate sector refers to the industry involved in the development, sale, purchase, and management of properties, including residential, commercial, and industrial real estate. This sector is significant in the Indonesian economy due to its contributions to employment, investment, and economic growth. This study aims to comprehensively examine the impact of board size, profitability, and capital intensity on tax aggressiveness within the context of the Indonesian property and real estate sector. Employing a quantitative approach, the research utilizes multiple linear regression analysis with Eviews software version 12 to analyze data from 60 entities in the sector listed on the Indonesian stock exchange from 2017 to 2019. The findings reveal intriguing insights. Board size is found to exert a discernible influence on tax aggressiveness, emphasizing the role of corporate governance in shaping tax strategies. However, the study challenges conventional assumptions by demonstrating that profitability does not significantly impact tax aggressiveness. In contrast, capital intensity emerges as a significant determinant of tax aggressiveness, highlighting the role of financial structure in tax planning decisions. These findings contribute to the understanding of the intricate relationship between corporate governance, financial metrics, and tax strategies in the examined sector. The research underscores the importance of nuanced decision-making in tax planning, acknowledging the varying impacts of different variables. By providing empirical evidence, this study offers valuable insights for practitioners and policymakers aiming to enhance tax strategy effectiveness and transparency.
Pengaruh Media Sosial, E-Commerce Dan Pengetahuan Akuntansi Terhadap Minat Berwirausaha Nur Afisya Pertiwi; Nuramalia Hasanah; Dwi Handarini
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6b78ct19

Abstract

This study aims to determine The Influence of Social Media, E-Commerce, and Accounting Knowledge on Entrepreneurial Interest. The research location is the location where the research was conducted. The researcher chose Universitas Negeri Jakarta (UNJ) as the research location. This research will be conducted by filling out a Google Form which will be distributed online to the subjects of this research that are Accounting Students of the 2021 and 2022 classes. Data processing carried out in this study is by computer using the SPSS (Statistical Program for Social Science) version 25.0. The results of the study showed that social media has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the first hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that social media has a positive effect on entrepreneurial interest. E-Commerce has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the second hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that E-Commerce has a positive effect on entrepreneurial interest. Accounting Knowledge has a positive effect on entrepreneurial interest. Thus, the results of this study conclude that the third hypothesis in this study is accepted. This hypothesis, obtained from the t-test, states that Accounting Knowledge has a positive effect on Entrepreneurial Interest.
Pengaruh Capital Intensity Dan Institutional Ownership Terhadap Tax Avoidance Dengan Firm Size Sebagai Moderasi Pada Perusahaan Sektor Basic Materials Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Amelia Fajri; Nuramalia Hasanah; Rochma Sudiati
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity dan Institutional Ownership terhadap tax avoidance dengan firm size sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan sektor Basic Materials yang terdaftar secara konsisten di Bursa Efek Indonesia selama periode 2022-2024. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 38 perusahaan dengan total 114 data observasi. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA) dengan pendekatan data panel menggunakan program EViews 13. Hasil penelitian menunjukkan bahwa Capital Intensity berpengaruh terhadap tax avoidance, sedangkan Institutional Ownership tidak berpengaruh terhadap tax avoidance. Selain itu, firm size tidak mampu memoderasi pengaruh Capital Intensity maupun Institutional Ownership terhadap tax avoidance. Rekomendasi dari penelitian ini adalah bagi peneliti selanjutnya untuk memperluas objek penelitian pada sektor lain, memperpanjang periode penelitian, menambahkan variabel kontrol, serta menggunakan proksi pengukuran tax avoidance yang berbeda.
Faktor-Faktor yang Memengaruhi Niat Mahasiswa Akuntansi UNJ dalam Menggunakan Fintech Syariah Daffa Nur Arkan; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2025): Juli-September, Education, Economic dan Social Studies
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/vkawv411

Abstract

This study aims to analyze the factors affecting the intention of UNJ Accounting students to use sharia fintech. The method used is quantitative with a survey instruments of 160 UNJ Accounting students who have taken Sharia Accounting courses. Sampling for research using non probability sampling technique with saturated sampling technique, where the population is sampled. The data analysis technique used Structural Equation Modeling Partial Least Square (SEM-PLS). The research findings prove that perceived ease of use, perceived usefulness, subjective norms, sharia compliance, and sharia financial literacy affect the intention to use sharia fintech. This provides theoretical implications that the integration of technological, social, and religious factors can explain the intention to use sharia fintech, as well as practical implications for service providers to present applications that are easy to use, educational, and in accordance with sharia principles to increase the intention of the younger generation.
Analisis Penerapan Sistem Informasi Akuntansi Sebagai Alat Pengendalian Dalam Pengelolaan Persediaan Farah Nabilah; Nuramalia Hasanah; Aji Ahmad Sasmi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.02

Abstract

Inventory management is a crucial aspect for MSMEs, particularly in the food and beverage manufacturing sector, as it directly impacts operational smoothness and the accuracy of financial reports. This study aims to implement an accounting information system as an internal control tool for inventory management at the Freshking7 MSME. This research employed a qualitative method with a case study approach and the ADDIE development model. Data collection techniques included observation, interviews, documentation, and pre- and post-test questionnaires developed based on the Technology Acceptance Model (TAM). The findings indicate that prior to the implementation of written SOPs and flowcharts, inventory management faced issues such as inconsistent recording, weak internal control, delays in transaction recording, and discrepancies between physical inventory and system data. After implementing SOPs and flowcharts integrated with Mekari Jurnal and aligned with the COSO framework, inventory management became more structured, with improved user understanding and increased accuracy in inventory recording and monitoring. The study concludes that the implementation of an accounting information system supported by clear SOPs and flowcharts enhances internal control and inventory management effectiveness at Freshking7.
Pengaruh Kebijakan Pajak, Profitabilitas dan Konsumsi Terhadap Pertumbuhan Ekonomi Nelza Alisya Adinda Sari; Nuramalia Hasanah; Dwi Handarini
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.v4i1.518

Abstract

Perbedaan kondisi ekonomi, kebijakan fiskal, serta perkembangan sektor keuangan di setiap negara ASEAN menjadikan kawasan ini menarik untuk dianalisis dalam mengidentifikasi faktor-faktor yang memengaruhi pertumbuhan ekonomi. Penelitian ini bertujuan menganalisis pengaruh kebijakan pajak, profitabilitas bank pemerintah, dan konsumsi rumah tangga terhadap pertumbuhan ekonomi di negara-negara ASEAN periode 2015–2024. Penelitian menggunakan pendekatan kuantitatif dengan data panel. Sampel ditentukan melalui purposive sampling sehingga diperoleh delapan negara dengan 62 data observasi setelah proses outlier. Analisis dilakukan menggunakan regresi data panel dengan pendekatan Random Effect Model (REM) melalui EViews. Hasil penelitian menunjukkan bahwa kebijakan pajak dan profitabilitas bank pemerintah tidak berpengaruh signifikan terhadap pertumbuhan ekonomi. Sebaliknya, konsumsi rumah tangga berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi. Temuan ini menunjukkan bahwa konsumsi rumah tangga menjadi faktor yang lebih dominan dalam mendorong pertumbuhan ekonomi di negara-negara ASEAN dibandingkan kebijakan pajak dan profitabilitas bank pemerintah.
Pengaruh Intellectual Capital, Board Diversity, dan Kinerja Lingkungan Terhadap Kinerja Keuangan Perusahaan Dian Agus Triyani; Rida Prihatni; Nuramalia Hasanah
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.v4i1.520

Abstract

Risiko perubahan iklim memengaruhi struktur biaya perusahaan yang kemudian berimplikasi pada kinerja keuangan perusahaan sehingga mendorong pentingnya penerapan kinerja lingkungan sebagai strategi bisnis. Kondisi tersebut menunjukkan bahwa dalam menghadapi ketidakpastian ekonomi, perusahaan tidak hanya harus menghadapi pengaruh faktor eksternal, tetapi juga perlu mengoptimalkan faktor internal untuk meningkatkan kinerja keuangan perusahaan dalam kondisi ketidakpastian ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, board diversity, dan kinerja lingkungan terhadap kinerja keuangan perusahaan. Penelitian dilakukan pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024 sebagai unit analisis. Sampel penelitian ditentukan menggunakan teknik purposive sampling. Sumber data yang digunakan berasal dari laporan keuangan perusahaan, laporan tahunan, serta laporan peringkat PROPER. Analisis data dilakukan melalui pendekatan statistik inferensial dengan regresi data panel menggunakan perangkat lunak EViews 13. Hasil pengujian menunjukkan bahwa IC berpengaruh positif signifikan terhadap kinerja keuangan perusahaan. Sedangkan, gender diversity, educational diversity, dan kinerja lingkungan berpengaruh positif tidak signifikan terhadap kinerja keuangan. Sementara itu, age diversity berpengaruh negatif tidak signifikan terhadap kinerja keuangan perusahaan.
Penyusunan Laporan Keuangan Berdasarkan SAK EP dan ISAK 335 pada Masjid Jami Nurul Yaqin Rini Fatimah; Nuramalia Hasanah; Hera Khairunnisa
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/xct03978

Abstract

This study aims to prepare financial statements based on SAK EP and ISAK 335 for the Nurul Yaqin Jami Mosque and to develop guidelines for preparing financial statements. The method used in this study is qualitative with a descriptive approach, and the research type is Research and Development (R&D) using the ADDIE model, limited to the Analysis, Design, and Development stages. In this study, the Jami Nurul Yaqin Mosque was selected as the research subject. Primary data was obtained through interviews with the mosque’s chairman and treasurer, while secondary data was obtained from documentation in the form of the organizational structure and the 2024 cash receipts and disbursements report. Data analysis was conducted through several stages, namely data reduction, data presentation, and drawing conclusions. The results of this study produced financial statements for the Jami Nurul Yaqin Mosque based on SAK EP and ISAK 335 using Microsoft Excel, consisting of a statement of financial position, a statement of comprehensive income, a statement of changes in net assets, a cash flow statement, and notes to the financial statements. In addition, this study produced guidelines for preparing financial statements based on SAK EP and ISAK 335 using Microsoft Excel, which can serve as a reference for the management of the Jami Nurul Yaqin Mosque in preparing financial statements independently. This study also recommends that future research proceed to the Implementation and Evaluation stages to test the effectiveness of the guidelines that have been developed.  
Co-Authors Achmad Fauzi Aditya, Ilham Agustin Pratama Sari, Dewi Ahmad Naufal, Ahmad Aji Ahmad Sasmi Aji Ahmadi Sasmi Aji Ahmadi Sasmi Akbari, Mochammad Ichlasul Al Finsih, Muhamad Amelia Fajri Annisa Aulia Annisa Lutfia Armeliza, Diah AYUMASTUTININGSIH AYUMASTUTININGSIH Bagus, Muhammad Cahyani, Regina Daffa Nur Arkan Dian Agus Triyani Dicky Iranto Dwi Budi Santoso Dwi Handarini Dwi Handarini, Dwi Erika Takidah Erling, Gorajodi Farah Nabilah Fauzhiah, Silvia Nur Fauzi Ahmad Muda Feriyana, Feriyana Maulida Firdausi Rachmadania, Rizki Gentiga Muhammad Zairin Hania Aminah, Hania Hera Khairunnisa Hervianti, Fazalika Alfitri I Gusti Ketut Agung Ulupui Ichsan Ridwan Hafizh Ilham, Mochammad Fajar Indah Muliasari Indah Muliasari Indah Muliasari Indah Mulyasari Indra Pahala Intan Permatasari Jofarhan, Muhammad Khairunnisa, Hera KHOIRUNNISA Krissanya, Nofriska Kristanti, Ribka Angelina M. Yasser Arafat, M. Yasser Mardi Marhan, Fahrul Marsellisa Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulida, Feriyana Merdhania Khusumaningrum Mochamad Razief Aditya Mohamad Rizan Monoarfa, Terrylina Arvinta Muhammad Muhammad Ikhwan Muhammad Satrio Wibisono Muhammad Yusuf Muhammad Yusuf Muliasari, Indah Musyaffi, Ayattulloh Michael Musyaffi, Ayatulloh Michael Nariswari, Anindya Nasution, Hafifah Natsiruddin, Ahmad Nelza Alisya Adinda Sari Nur Afisya Pertiwi Nur Hidayat Petrolis Nusa Perdana, Petrolis Nusa Pratomo, Ilfat Prayoga, Athmad Eka Purwana E.S., Dedi Putri, Yadiva Nicauri Herning R, Tresno Eka Jaya Ramandha, Della Putri Ratal, Muhammad Ratal Ratna Anggraini Rd. Tuty Sariwulan Rida Prihatni Rini Fatimah Rochma Sudiati Santi Susanti, Santi Sasmi, Aji Ahmadi Siti Aminah Susi Indriani Susi Indriyani Syahirah Luthfiyah Syahrina, Nur Alvi Taniya Fatimah Becik Tresno Eka Jaya Tresno Eka Jaya, Tresno Eka Tri Hesti Utaminingtyas Tri Hesti Utaminingtyas, Tri Hesti Wibisono, Muhammad Satrio Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam Zamifa, Fauziah Zelda Aura Hidayat Putri