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All Journal AKUNTABILITAS IJIBE (International Journal of Islamic Business Ethics) Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Manajemen & Keuangan Jurnal Dinamika Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Profita : Komunikasi Ilmiah dan Perpajakan JUMANJI (Jurnal Masyarakat Informatika Unjani) Jurnal Masyarakat Merdeka (JMM) Jurnal Akuntansi dan Bisnis (JRAMB) Jurnal Riset Akuntansi Mercu Buana The International Journal of Business Review (The Jobs Review) Jurnal Ekonomi Dan Bisnis SOLUSI Jurnal Abdi Insani Jurnal Ilmiah Akuntansi Kesatuan Jurnal Kajian Akuntansi dan Auditing Hydrogen: Jurnal Kependidikan Kimia Abdi Masya International Journal of Multidisciplinary: Applied Business and Education Research International Journal of Engagement and Empowerment (IJE2) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Indonesian Journal Accounting (IJAcc) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN JRABA RELEVAN : Jurnal Riset Akuntansi Jurnal Akuntansi AKUNESA Publikasi Riset Mahasiswa Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Ilmiah Pengabdian Kepada Masyarakat Realible Accounting Journal Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Akuntansi Inovatif SENMEA JAS (Jurnal Akuntansi Syariah) Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Ilmiah Manajemen & Kewirausahaan
Nita Andriyani Budiman
Universitas Muria Kudus
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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Sustainable Energy Cyclic System: Massive Operation and Integrated System for Optimizing Renewable Energy Sources Ratri Rahmawati; Muhammad Faris; Muhammad Ibrahim; Nita Andriyani Budiman; Rianto Wibowo; Rochmad Winarso
Hydrogen: Jurnal Kependidikan Kimia Vol 11, No 3 (2023): June 2023
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/hjkk.v11i3.7834

Abstract

Energy as basic need for life indeed face crisis of scarcity. Yet, the idea of using renewable energy becomes popular for example hydropower, solar energy, side product (i.,g biomass and domestic waste) that have been introduced. Each of them have advantages and found reliable to be implemented. Ascribe to the concept of law conservation of energy, these potentials can be integrated and be optimized to create energy cyclic system. Hence, this study introduces the concept of sustainable energy cyclic system by accommodating several resources namely hydropower, human side products, biomass and solar energy. This study used comprehend data which then analysed to purpose the idea. Data were collected and were projected to the focus of study. It is addressed to create systematic system of energy yet hampering energy crisis. This study shows that the idea to generate sustainable energy cyclic is reliable in which it compiles each of potential and integrates into systematic system. Moreover, the energy cyclic provides the sustainable solution facilitated by abundant resources such as human side product, biomass, hydropower, solar power, and salinity gradient energy.
Tax Avoidance: How Board of Directors Diversity Strategies are Applied in Facing Tax Audits? Nita Andriyani Budiman; Bandi
Journal of Corporate Finance Management and Banking System ( JCFMBS) ISSN : 2799-1059 Vol. 3 No. 06 (2023): Oct-Nov 2023
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.36.26.37

Abstract

This study aims to provide empirical evidence about the determinants of tax avoidance with tax audit as a moderating variable in energy companies in Indonesia. The determinants of tax avoidance referred to are the diversity of the board of directors (gender, education, and experience in office). The population of this research are all energy companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique is purposive sampling which resulted in 102 observations. The results of testing show that the tax audit strengthens the effect of the gender diversity of the board of directors on tax avoidance, while the tax audit weakens the effect of educational diversity and experience serving the board of directors on tax avoidance.
Kepatuhan Pajak Kendaraan Bermotor di Kabupaten Pati Farida Rahmawati; Nita Andriyani Budiman; Retno Tri Handayani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1683

Abstract

This study aims to determine the effect of tax awareness, moral obligation, level of education, financial condition, mobile SAMSAT, and tax sanctions on motor vehicle tax compliance. This research was conducted in the Mobile SAMSAT area of Pati Regency. Respondents in this study amounted to 410 motor vehicle taxpayers using purposive sampling method with primary data. Data analysis in this study used multiple linear regression tests with the SPSS version 25 statistical tool. The results of this study indicate that tax awareness has a positive effect on tax compliance, moral obligation has a positive effect on tax compliance, education level has no effect on tax compliance, financial condition has a positive effect on tax compliance, mobile SAMSAT has no effect on tax compliance, and tax sanctions have a positive effect on tax compliance.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi Nita Andriyani Budiman; Arina Zulfa Oktaviani; Zamrud Mirah Delima
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3220

Abstract

This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner acting as a moderating variable. Utilizing a purposive sampling technique, the study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021, comprising 140 observations. The analysis employs Moderated Regression Analysis (MRA) via SPSS. Findings reveal that multinationality, tax havens, and thin capitalization do not influence tax avoidance, and independent commissioners do not moderate these relationships. The implications underscore the need for a reevaluation of tax regulations and corporate governance practices within the consumer goods sector. Both companies and regulators must reassess the effectiveness of oversight mechanisms in addressing tax avoidance, emphasizing continuous monitoring and improvement in corporate governance to ensure compliance and maintain public trust. This research introduces the novelty of using independent commissioners to mediate the influence of multinationality, tax havens, and thin capitalization on tax avoidance.
Kinerja Keuangan Perbankan Umum Swasta Nasional yang Terdaftar di Otoritas Jasa Keuangan Rina Noviana; Nita Andriyani Budiman; Zaenal Afifi
Jurnal Akuntansi Inovatif Vol 1 No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i2.6

Abstract

Latar Belakang: Berdasarkan data pada setiap annual report masing-masing perusahaan perbankan umum swasta nasional yang terdaftar di OJK sebanyak 50 perusahaan mengalami laba pada tahun 2021. Metode Penelitian: Metode yang digunakan untuk pengambilan sampel adalah metode purposive sampling dengan jumlah 260 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan bantuan perangkat lunak Eviews 9. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, komisaris independen, dan loan to deposit ratio tidak berpengaruh terhadap kinerja keuangan, sedangkan non performing loan dan beban operasional dibanding pendapatan operasional berpengaruh negatif terhadap kinerja keuangan. Keaslian/Kebaruan Penelitian: Riset ini memperluas gambaran tentang kebermanfaatan kepemilikan institusional, komisaris independen, dan manajemen risiko terhadap kinerja keuangan.
Menelusuri Kepatuhan Pajak: Faktor-faktor Penentu dan Studi pada Wajib Pajak Orang Pribadi di Kabupaten Kudus Muti’ah, Atikah Nafisatul; Budiman, Nita Andriyani; Afifi, Zaenal
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of information transparency, modernization of tax service technology, tax sanctions, subjective norms, and trust in the government on tax compliance for individual taxpayers in Kudus Regency. The sampling technique used in this study was purposive sampling with a total of 445 respondents. This study used a quantitative method with primary data obtained through distributing questionnaires. The analytical method used in this research is PLS-SEM with SmartPLS software. The results of this study indicate that information transparency, modernization of tax service technology, tax sanctions, subjective norms, and trust in the government have a positive effect on tax compliance.
Determinants of Property and Real Estate Firm Value in Indonesia Sari, Noor Inayah; Budiman, Nita Andriyani; Salisa, Naila Rizki
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 3 No. 2 (2023): Article Research November 2023
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v3i2.381

Abstract

The firm value is the perception of investors associated with stock prices. Shareholders have an interest in enhancing the company's value to maximize their wealth. This research aims to investigate the influence of dividend policy, profitability, intellectual capital disclosure, free cash flow, and tax avoidance on firm value in property and real estate firms. The population in this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2021. This study employs a purposive sampling technique, resulting in 49 samples. The research method utilizes panel data regression analysis using EViews 12 software as the analytical tool. The findings of this research indicate that profitability, intellectual capital disclosure, and free cash flow have a positive influence on firm value, while dividend policy and tax avoidance do not affect firm value.
FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY OF THE COMPANY AND ITS IMPACT ON INVESTOR REACTIONS Budiman, Nita Andriyani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i2.46054

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, tipe kantor akuntan publik, dan konsentrasi kepemilikan terhadap pengungkapan tanggung jawab sosial perusahaan dan dampaknya terhadap reaksi investor. Populasi penelitian ini adalah 1.573 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling dan didapat 135 perusahaan. Hasil penelitian ini menunjukkan bahwa tipe kantor akuntan publik berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan sedangkan yang tidak berpengaruh yaitu ukuran perusahaan dan konsentrasi kepemilikan. Selain itu, pengungkapan tanggung jawab sosial perusahaan juga berpengaruh terhadap reaksi investor.Penelitian ini diharapkan menjadi pengembangan pengetahuan tentang pentingnya pengungkapan tanggung jawab sosial perusahaan di Indonesia serta dapat dijadikan sebagai bahan pertimbangan perusahaan dalam pembuatan kebijakan guna meningkatkan kepeduliannya terhadap lingkungan sosial.
PENGARUH TAX PLANNING, TAX AVOIDANCE, KEBIJAKAN UTANG, DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN SEKTOR BARANG KONSUMER PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022) Siviani, Devi; Budiman, Nita Andriyani; Afifi, Zaenal
Realible Accounting Journal Vol. 4 No. 1 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.794

Abstract

Harga saham adalah harga suatu saham yang terjadi di pasar bursa pada saat tertentu yang ditentukan oleh pelaku pasar dan ditentukan oleh permintaan dan penawaran saham yang bersangkutan di pasar modal. Penelitian ini bertujuan untuk mengetahui pengaruh tax planning, tax avoidance, kebijakan utang, dan pertumbuhan penjualan terhadap harga saham. Populasi penelitian ini adalah perusahaan sektor barang konsumer primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sampel penelitian sebanyak 139 pengamatan. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa tax avoidance berpengaruh positif terhadap harga saham, pertumbuhan penjualan berpengaruh negatif terhadap harga saham, sedangkan tax planning dan kebijakan utang tidak berpengaruh terhadap harga saham
Pengaruh Sistem Akuntansi Keuangan Daerah, Penyajian Laporan Keuangan Daerah, Aksesibilitas Laporan Keuangan Daerah, dan Desentralisasi Fiskal terhadap Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Internal Pemerintah Mulyanto, Mulyanto; Budiman, Nita Andriyani; Fahmi, Muhammad Nuril
Jurnal Bingkai Ekonomi (JBE) Vol 6 No 1 (2021): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v6i1.90

Abstract

Penelitian ini bertujuan untuk menguji pengaruh sistem akuntansi keuangan daerah, penyajian laporan keuangan daerah, aksesibilitas laporan keuangan daerah, dan desentralisasi fiskal terhadap akuntabilitas pengelolaan keuangan daerah dengan sistem pengendalian internal pemerintah sebagai variabel moderating. Populasi dalam penelitian ini adalah seluruh pegawai OPD Kabupaten Kudus. Jumlah sampel dalam penelitian ini adalah 126 responden. Metode pengambilan sampel menggunakan purposive sampling. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa variabel sistem akuntansi keuangan daerah dan penyajian laporan keuangan daerah berpengaruh negatif terhadap akuntabilitas pengelolaan keuangan daerah, variabel aksesibilitas laporan keuangan daerah tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan daerah, dan variabel desentralisasi fiskal berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah, sedangkan sistem pengendalian internal pemerintah memperkuat hubungan antara sistem akuntansi keuangan daerah dan penyajian laporan keuangan daerah terhadap akuntabilitas pengelolaan keuangan daerah, sistem pengendalian internal pemerintah tidak memoderasi hubungan antara aksesibilitas laporan keuangan daerah terhadap akuntabilitas pengelolaan keuangan daerah, dan sistem pengendalian internal pemerintah memperlemah hubungan antara desentralisasi fiskal terhadap akuntabilitas pengelolaan keuangan daerah.
Co-Authors Afifi, Zaenal Akhsyim Akhsyim Afandi Alfina Darmawati Alfiyani Nur Hidayanti Antika , Firda Novi Aprilia Whetyningtyas Arina Zulfa Oktaviani Bandi Bandi Bandi Budi Gunawan Budi Gunawan Cahyani, Afida Dwi Diah Lestari, Diah Dianing Ratna Wijayani Dina Lusianti Dina Tauhida Endang Supriyati Fahmi, Muhammad Nuril Farida Rahmawati Firda Novi Antika Handayani, Retno Tri Hendri Hermawan Adinugraha I Gusti Agung Komang Diafari Djuni Hartawan Izza Ashsifa Jaka Sriyana Laksono Trisnantoro Mamik Indaryani Mohammad Iqbal Muhammad Faris Muhammad Ibrahim Muhammad Nuril Fahmi Mukhamad Nurkamid Mukhamad Nurkamid Mulyani , Sri Mulyanto Mulyanto Mulyanto Musyafa’ah Musyafa’ah Muti’ah, Atikah Nafisatul Naila Rizki Salisa Niamiyah, A'yunin Octaviani, Gita Rafelia Nidia Putri Ratri Rahmawati Rianto Wibowo Rifqi Shilah Nisa Putra Rina Noviana Riyadlus Mei Sakinah Rochmad Winarso Rochmad Winarso Sari, Noor Inayah Siviani, Devi Sri Mulyani Sri Mulyani Mulyani Sriyana , Jaka Suryani, Rinda Susanti, Diah Ayu Syaharani, Nova Tri Listyorini Zamrud Mirah Delima Zuliyati Zuliyati