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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) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Bisnis dan Akuntansi 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 E-Jurnal Akuntansi TSM Jurnal Ilmiah Pengabdian Kepada Masyarakat Realible Accounting Journal Equilibrium: Jurnal Ekonomi Syariah Review of Management, Accounting, and Business Studies Jurnal Manajemen, Ekonomi dan Akuntansi Jurnal Akuntansi Inovatif SENMEA JAS (Jurnal Akuntansi Syariah) Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Ilmiah Manajemen & Kewirausahaan Jurnal Citra Multidisiplin
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 Public Health Social Sciences Other

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PENTINGNYA AKUNTANSI RUMAH TANGGA DALAM MENINGKATKAN HIDUP ISLAMI mulyani, sri; budiman, nita andriyani
EQUILIBRIUM Vol 6, No 2 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i2.3707

Abstract

This study aims to gather information about the importance of household accounting in improving Islamic life by looking at accounting practices carried out by informants and multiplying the benefits obtained by informants in carrying out accounting practices in their households. The method used is a qualitative method with a phenomenological approach. The informants in this study were eight seventh semester accounting students who had a family. Data collection techniques were carried out by in-depth interviews with each informant. The results of this study explain that the informants all carry out accounting practices in their household since they are married and recorded by the wife. Of all the informants stated that accounting in the household is important for the reasons: 1) can create calm in financial management, 2) form a person who is thrifty and careful, 3) can be used as an evaluation and long-term decisions to save, and 4 ) as an afterlife investment decision to pay zakat and shodaqah.
Determinants of tax avoidance: Related party transactions, foreign ownership, and tax disclosure Nita Andriyani Budiman; Putri Bonita Handayani
Review of Management, Accounting, and Business Studies Vol. 7 No. 1 (2026)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v7i1.7412

Abstract

This study aims to examine the effect of related party transactions, foreign ownership, and tax disclosure on tax avoidance in multinational companies listed on the Indonesia Stock Exchange. The study employs a quantitative approach using secondary data obtained from corporate financial statements and sustainability reports for the period 2018–2024. The sample was selected using a purposive sampling method, resulting in 98 firm-year observations that met the research criteria. Panel data regression was applied as the analytical method. The results indicate that related party transactions have a positive effect on tax avoidance, suggesting that the higher the intensity of transactions with related parties, the greater the tendency of firms to engage in tax avoidance practices. Foreign ownership is also found to have a positive effect on tax avoidance, indicating that firms with higher foreign ownership tend to implement more aggressive tax planning strategies. Meanwhile, tax disclosure has a negative effect on tax avoidance, implying that higher levels of tax transparency are associated with lower levels of tax avoidance. These findings suggest that related party transactions and foreign ownership increase the risk of tax avoidance, while tax disclosure plays an important role in mitigating such practices. This study contributes to the literature on corporate taxation and provides insights for policymakers in formulating regulations that enhance transparency and improve tax compliance among multinational companies in Indonesia. This study is particularly relevant in the context of Indonesia’s recent tax reforms, including the Harmonization of Tax Regulations Law, which emphasizes improved tax compliance, transparency, and the prevention of tax avoidance practices among corporate taxpayers.
THE ROLE OF INTERNAL CONTROL AND COMPENSATION APPROPRIATENESS IN SHAPING ANTI-FRAUD BEHAVIOR: THE MODERATING EFFECT OF THE BYSTANDER EFFECT IN COOPERATIVES IN KUDUS REGENCY Sri Mulyani; Nita Andriyani Budiman; Dina Lusianti; Mamik Indaryani
Jurnal Bisnis dan Akuntansi Vol. 28 No. 1 (2026): Jurnal Bisnis dan Akuntansi (in progress)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/kxr0cg77

Abstract

This study aims to examine the influence of internal control and compensation appropriateness on anti-fraud behavior, with the bystander effect acting as a moderating variable in cooperatives in Kudus Regency. This study draws on the Fraud Triangle Theory, which explains that fraud arises from pressure, opportunity, and rationalization. Internal control is associated with reducing opportunity, while compensation appropriateness alleviates pressure. The bystander effect is conceptualized as a social mechanism that reinforces silence and weakens the effectiveness of these structural mechanisms. This study employed a quantitative survey approach using data from 351 cooperative managers, including supervisors, secretaries, and treasurers. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that internal control and compensation appropriateness have a positive effect on anti-fraud behavior, while the bystander effect weakens these relationships. This study contributes to the anti-fraud behavior literature by integrating structural and behavioral perspectives, highlighting that the effectiveness of formal control mechanisms depends on social dynamics within the organization.
PENGUATAN KAPASITAS PENGELOLAAN KEUANGAN DAN PERPAJAKAN MELALUI PELATIHAN AKUNTANSI TERKOMPUTERISASI PADA UKM PETERNAKAN AYAM PETELUR DI KABUPATEN JEPARA Sri Mulyani; Dianing Ratna Wijayani; Nita Andriyani Budiman
Jurnal Citra Multidisiplin Vol. 1 No. 7 (2026): Jurnal Citra Multidisiplin (Juli)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jcm.v1i7.7306

Abstract

Laporan keuangan merupakan instrumen penting dalam mendukung pengambilan keputusan usaha dan pemenuhan kewajiban perpajakan. Namun, sebagian besar pelaku Usaha Kecil dan Menengah (UKM) peternakan ayam petelur di Kabupaten Jepara belum memiliki sistem pencatatan keuangan yang memadai serta masih mengalami kesulitan dalam penyusunan laporan perpajakan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas pelaku UKM melalui pelatihan dan pendampingan penyusunan laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), penggunaan aplikasi akuntansi sederhana berbasis Microsoft Excel, serta penyusunan laporan perpajakan. Kegiatan dilaksanakan melalui tahapan ceramah, tutorial, simulasi, praktik langsung, dan pendampingan, sedangkan evaluasi dilakukan melalui observasi terhadap kemampuan peserta dalam mengoperasikan aplikasi Microsoft Excel, menyusun laporan keuangan, dan menyusun laporan perpajakan secara mandiri. Hasil kegiatan menunjukkan bahwa peserta mampu melakukan pencatatan transaksi secara lebih sistematis, menyusun laporan laba rugi, laporan posisi keuangan, laporan perubahan ekuitas, dan laporan arus kas sesuai dengan SAK EMKM, serta menyusun SPT secara mandiri. Selain meningkatkan keterampilan teknis, kegiatan ini juga meningkatkan pemahaman peserta mengenai pentingnya pengelolaan keuangan dan kepatuhan perpajakan sebagai dasar pengembangan usaha yang berkelanjutan.
PERAN KONEKSI POLITIK, KERAGAMAN GENDER, KINERJA KEUANGAN, DAN INTENSITAS ASET TETAP DALAM MENDORONG AGRESIVITAS PAJAK PERUSAHAAN Etha Nor Cahyanti; Nita Andriyani Budiman; Ulva Rizky Mulyani
E-Jurnal Akuntansi TSM Vol. 6 No. 2 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i2.3023

Abstract

Tax aggressiveness is an activity carried out with the main objective of reducing the company’s tax burden. This study aims to analyze the effect of political connections, gender diversity, financial performance, and fixed asset intensity on tax aggressiveness. The population in this study were sector consumer non cyclical companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. Sampling in this study used a purposive sampling technique with a total sample 184. This study uses a panel data regression analysis method using the Eviews version 12 analysis tool. The results of this study indicate that fixed asset intensity has a positive effect on tax aggressiveness, and financial performance has a negative effect on tax aggressiveness, while political connections and gender diversity have no effect on tax aggressiveness.
Co-Authors Afifi, Zaenal Akhsyim Akhsyim Afandi Alfina Darmawati Alfiyani Nur Hidayanti Antika , Firda Novi Aprilia Whetyningtyas Arina Zulfa Oktaviani Bandi Budi Gunawan Budi Gunawan Cahyani, Afida Dwi Diah Lestari, Diah Dianing Ratna Wijayani Dianing Ratna Wijayani Dina Lusianti Dina Tauhida Endang Supriyati Etha Nor Cahyanti 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 Putri Bonita Handayani 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 Ulva Rizky Mulyani Zamrud Mirah Delima Zuliyati Zuliyati