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All Journal AKUNTABILITAS EQUILIBRIUM IJIBE (International Journal of Islamic Business Ethics) Ziswaf : Jurnal Zakat dan Wakaf 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 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
Nita Andriyani Budiman
Universitas Muria Kudus
Religion 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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Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity Musyafa’ah Musyafa’ah; Nita Andriyani Budiman; Zamrud Mirah Delima
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1452

Abstract

This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance. The population in this study are primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling so that 137 research samples were obtained. The data source comes from secondary data in company financial reports. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS 24 software. The results of this research show that earnings management positively affects tax avoidance. Inventory intensity negatively affects tax avoidance. Employee benefit obligations, sales growth, and capital intensity do not affect tax avoidance. This research can enrich agency and stakeholder theory by identifying the role of earnings management and inventory intensity in corporate tax strategies. Companies need to consider wise earnings management and evaluate inventory policies to optimize the reduction of tax liabilities while still complying with applicable tax regulations.
PELATIHAN PENTINGNYA MEDIA SOSIAL DALAM PEMASARAN UMKM LANG LING LUNG KUDUS Supriyati, Endang; Listyorini, Tri; Mulyani, Sri; Budiman, Nita Andriyani; Iqbal, Mohammad
Abdi Masya Vol 5 No 2
Publisher : Pusat Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52561/abdimasya.v5i2.442

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a very important role in the Indonesian economic framework, significantly contributing to employment and economic stability. Many MSMEs are still not ready to use social media effectively for marketing. MSME Lang Ling Lung in Kudus is trying to use social media to increase its presence in the market and encourage increased sales. The training pioneered by the Community Service Team of Muria Kudus University aims to equip MSMEs with the digital marketing skills needed to thrive in an increasingly competitive market. The method used in the training is an interactive workshop model containing basic social media marketing materials, content strategy development, and customer interaction techniques. The expected results through this training activity that are felt by the benefits of MSMEs include the development of basic social media marketing strategies, creating interesting content or posts on social media, utilizing analytical tools to track marketing performance, and empowering participants to interact more effectively with customers.
Pendampingan Primkopti Kudus menuju Koperasi Modern yang Patuh Pajak Nita Andriyani Budiman; Dina Lusianti; Mamik Indaryani; Sri Mulyani
Jurnal Inovasi Pengabdian Masyarakat Vol 2 No 1 (2025): JIPMAS : Journal Inovasi Pengabdian Masyarakat
Publisher : Journal Inovasi Pengabdian Masyarakat

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

Abstract

Primer Koperasi Produsen Tempe Tahu Indonesia (Primkopti) Kudus plays a strategic role in supporting tempe and tofu producers in Kudus Regency. Primkopti is striving to transform into a modern, tax-compliant cooperative by addressing economic challenges through the digitalization of accounting systems, strengthening governance, and enhancing tax awareness. The main challenges faced include limited tax knowledge, manual financial record-keeping systems, and a lack of technology utilization in cooperative operations. Through the implemented assistance program, Primkopti has received training, discussions, and hands-on practice in applying digital-based accounting systems and understanding tax regulations. The results of this initiative have demonstrated increased tax compliance, improved financial management efficiency, and accelerated Primkopti’s transformation into a more competitive and sustainable modern cooperative.
Can Tax Incentives Affect MSME Tax Compliance? Budiman, Nita Andriyani; Nurkamid, Mukhamad; Sriyana , Jaka; Akhsyim
International Journal of Multidisciplinary: Applied Business and Education Research Vol. 3 No. 11 (2022): International Journal of Multidisciplinary: Applied Business and Education Res
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijmaber.03.11.06

Abstract

The government issued a tax incentive policy for the business sector. This policy was taken to help the public and business actors to survive in the middle period of the Covid-19 outbreak. The Covid-19 pandemic has influenced the relationship between tax incentives and MSME tax compliance. This study examines how much influence tax incentives have on MSME tax compliance. MSME actors get a total income tax incentive of 0.5% as referred to PP No. 23/2018 which is created by the government, where the taxpayers of MSME do not require to make tax deposits. During the Covid-19 pandemic, the government provided tax incentives that are expected to boost MSME tax compliance. The main objective of this study was to examine the impact of tax incentives on MSME tax compliance, using the Covid-19 situation as a moderating factor. The tax incentives in this study consist of knowledge of tax incentives and the use of tax incentives. The research data was obtained from UMKM in Kudus Regency with a sampling technique using purposive sampling. Data were collected from 231 respondents using a survey method. The data was analyzed using moderated regression analysis. The study's findings indicate that knowledge of tax incentives has a positive effect on MSME tax compliance, that use of tax incentives has no impact on MSME tax compliance, and that the Covid-19 pandemic has no influence on the relationship between knowledge of tax incentives and use of tax incentives on MSME tax compliance. The expected implication in this research is to be able to contribute to providing information about the compliance level of MSME taxpayers during the Covid-19 pandemic and to be used as evaluation material for the application of related policies.
Training on Social Media Importance in the MSME Marketing of Lang Ling Lung Kudus Supriyati, Endang; Listyorini, Tri; Mulyani, Sri; Budiman, Nita Andriyani; Iqbal, Mohammad
Abdi Masya Vol 6 No 1
Publisher : Pusat Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52561/abdimasya.v6i1.435

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a very important role in the Indonesian economic framework in making a significant contribution to employment and economic stability. Many MSMEs are still not ready to use social media effectively for marketing. MSME Lang Ling Lung in Kudus is trying to use social media to increase its presence in the market and encourage increased sales. The training pioneered by the Community Service Team of Muria Kudus University aims to equip MSMEs with the digital marketing skills needed to thrive in an increasingly competitive market. The method used in the training is an interactive workshop model containing basic social media marketing materials, content strategy development, and customer interaction techniques. The expected results through this training activity that are felt by the benefits of MSMEs include the development of basic social media marketing strategies, creating interesting content or posts on social media, utilizing analytical tools to track marketing performance, and empowering participants to be able to interact more effectively with customers.
Converting Plastic Waste Into Liquid Fuel Sebagai Solusi Pengelolaan dan Pendayagunaan Sampah Plastik Bagi Komunitas Kresek Kudus Rahmawati, Ratri; Budiman, Nita Andriyani
JMM - Jurnal Masyarakat Merdeka Vol 5, No 1 (2022): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v5i1.101

Abstract

Plastik merupakan turunan produk samping minyak bumi. Sifat fisik dan kimianya yang unggul menjadikan plastik sebagai primadona pada pemilihan material teknik. Sifatnya yang sukar terdegradasi menjadikan plastik sebagai permasalahan utama lingkungan. Kresek merupakan komunitas yang bergerak di bidang kelestarian lingkungan di Kudus dengan program unggulannya pengelolaan sampah plastik dan pemberdayaan masyarakat melalui produk olahan sampah plastik. Masalah yang dihadapi Kresek terkait dengan pengolahan sampah plastik yang mana sampah plastik hanya didaur ulang menjadi produk plastik lainnya. Sampah plastik di jual ke pengepul dengan harga jual rendah. Solusi tim pelaksana ke Kresek adalah adanya terobosan baru pengolahan sampah plastik menjadi bahan bakar cair dengan menggunakan TTG Co-Panoply. Tujuan PKM ini: 1) adanya TTG alat konversi sampah plastik menjadi bahan bakar cair yang digunakan Kresek dalam mengatasi sampah plastik, 2) peningkatan nilai ekonomi dari pemberdayaan sampah plastik tanpa memberi dampak negatif terhadap lingkungan, 3) hasil produk dari TTG dapat dijual dan menambah pemasukan, dan 4) pengurangan sampah plastik yang bersinergi dengan tujuan Kresek. Pendekatan PKM ini adalah pengenalan konsep dasar, instalasi dan cara kerja Co-Panoply, serta sosialisasi kajian analisis lingkungan dan ekonomi.
THE ROLE OF TAX AUDITS AS A MODERATOR OF TAX AVOIDANCE IN INDONESIA Budiman, Nita Andriyani; Susanti, Diah Ayu
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4543

Abstract

This study aims to investigate the role of tax audits in moderating the effects of transfer pricing, tax haven, and institutional ownership on tax avoidance. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 with a total of 325 observations. The results show that transfer pricing has a positive impact on tax avoidance, while tax havens does not have a significant effect. In contrast, institutional ownership is found to have a negative effect on tax avoidance. Additionally, tax audits are shown to weaken the positive impact of transfer pricing on tax avoidance, but they are not effective in moderating the effects of tax haven usage or institutional ownership. These findings offer valuable insights for tax authorities, helping them prioritize audits and monitoring efforts based on transfer pricing documentation in various sectors. Furthermore, the study highlights the importance of tax auditors fully utilizing the Automatic Exchange of Information (AEoI) to strengthen oversight of cross-border transactions involving affiliated companies.
SMART WASTE HANDLING TECHNOLOGY: PENDEKATAN INOVATIF DALAM MEWUJUDKAN PENGELOLAAN SAMPAH BERBASIS GREEN ECONOMY Tauhida, Dina; Rahmawati, Ratri; Susanti, Diah Ayu; Budiman, Nita Andriyani
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2807

Abstract

Permasalahan lingkungan yang ditimbulkan oleh sampah plastik dan minyak jelantah di Kabupaten Kudus menuntut adanya pendekatan solusi yang inovatif dengan dukungan teknologi. Kresek.id, sebuah komunitas yang bergerak dalam pengelolaan sampah berbasis partisipasi masyarakat telah melaksanakan berbagai program edukasi dan kegiatan sosial. Namun demikian, komunitas ini masih mengalami sejumlah kendala, terutama dalam hal pemanfaatan teknologi produksi, pengelolaan usaha, serta strategi pemasaran produk daur ulang. Kegiatan pengabdian ini bertujuan untuk memberdayakan Kresek.id melalui pengembangan Smart Waste Handling Technology (SMAST) yang meliputi alat pirolisis sederhana untuk konversi sampah plastik menjadi bahan bakar cair, pengolahan minyak jelantah menjadi sabun organik, serta pemanfaatan residu menjadi paving block. Metode kegiatan mencakup identifikasi masalah, pelatihan teknis dan manajerial, penerapan teknologi, serta monitoring dan evaluasi. Hasil pelaksanaan menunjukkan peningkatan kemampuan produksi komunitas, baik dari sisi kuantitas maupun kualitas produk. Kresek.id mampu menghasilkan 500–1.000 mililiter bahan bakar cair dari 5 kg plastik, memproduksi sabun organik dengan tambahan eco enzyme, serta mencetak paving block dengan efisiensi tinggi. Pada sisi manajerial, sistem pencatatan keuangan sederhana telah diterapkan dan pemasaran digital mulai dijalankan melalui media sosial. Kegiatan ini juga meningkatkan literasi masyarakat tentang ekonomi sirkular dan pengelolaan sampah berkelanjutan. Pengembangan teknologi SMAST terbukti memberikan dampak yang signifikan dalam meningkatkan kapasitas produksi dan tata kelola usaha Kresek.id. Selain itu, program ini berhasil membentuk model pengelolaan sampah yang berkelanjutan, selaras dengan prinsip ekonomi hijau, serta memiliki potensi untuk direplikasi di wilayah lain.
Income Smoothing: The Role of Growth, Financial Performance, Bonus Plan, and Cash Holding Budiman, Nita Andriyani; Syaharani, Nova; Ashsifa, Izza
Jurnal Ekonomi dan Bisnis Vol. 28 No. 2 (2025): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i2.6808

Abstract

This study examines income smoothing, a form of earnings management where companies report consistent earnings over time, with a focus on the primary consumer goods sector in Indonesia—an industry highly sensitive to investor expectations and exhibiting fluctuating income smoothing practices between 2019 and 2023. The research addresses how firm growth, financial performance, bonus plans, and cash holdings influence the likelihood of income smoothing. Unlike previous studies that generally discuss earnings management more broadly, this paper contributes by specifically exploring income smoothing within a sector and time frame that have received limited empirical attention. Using a quantitative approach, the study employs logistic regression analysis on 175 firm-year observations selected through purposive sampling from companies listed on the Indonesia Stock Exchange. The results show that firm growth and cash holdings do not significantly affect income smoothing, while financial performance has a negative effect and bonus plans have a positive effect, suggesting that internal managerial incentives play a more prominent role than growth or liquidity. The study concludes that income smoothing is primarily driven by internal factors such as bonus schemes, offering important implications for corporate governance practices and the promotion of financial transparency.
Co-Authors Afida Dwi Cahyani Afifi, Zaenal Akhsyim Akhsyim Afandi Alfina Darmawati Arina Zulfa Oktaviani Bandi Bandi Bandi Budi Gunawan Budi Gunawan Diah Lestari Dianing Ratna Wijayani Dina Lusianti Dina Tauhida Endang Supriyati Fahmi, Muhammad Nuril Farida Rahmawati Firda Novi Antika Gita Octaviani Handayani, Retno Tri Hendri Hermawan Adinugraha I Gusti Agung Komang Diafari Djuni Hartawan Izza Ashsifa Jaka Sriyana Laksono Trisnantoro Mamik Indaryani Mamik Indaryani Mohammad Iqbal Muhammad Faris Muhammad Ibrahim Muhammad Nuril Fahmi Mukhamad Nurkamid Mukhamad Nurkamid Mulyanto Mulyanto Mulyanto Musyafa’ah Musyafa’ah Muti’ah, Atikah Nafisatul Naila Rizki Salisa Ratri Rahmawati Rianto Wibowo Rifqi Shilah Nisa Putra Rina Noviana Rinda Suryani Riyadlus Mei Sakinah Rochmad Winarso Rochmad Winarso Sari, Noor Inayah Siviani, Devi Sri Mulyani Sri Mulyani Sri Mulyani Sriyana , Jaka Susanti, Diah Ayu Syaharani, Nova Tri Listyorini Zamrud Mirah Delima Zuliyati Zuliyati