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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Akuntansi dan Bisnis IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MANAJERIAL Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI YUME : Journal of Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Organum: Jurnal Saintifik Manajemen dan Akuntansi KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang JURNAL AKUNTANSI Amnesty: Jurnal Riset Perpajakan JIKA (Jurnal Informatika) Nusantara Science and Technology Proceedings Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Bisnis Mahasiswa Journal of Financial and Tax Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sosial-Politika Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Riset Ilmiah Journal of Islamic Contemporary Accounting and Business Jurnal Manajemen dan Pemasaran
Ida Farida Adi Prawira
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Sector-Specific Practices of Account Receivables in the Shanghai Stock Market Fayzieva, Munisa; Sofia, Alfira; Prawira, Ida Farida Adi; Ugli, Yusupov Komaliddin Bakhtiyor
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.507

Abstract

This study investigates the relationship between Price Close and Accounts Receivable (A/R) across five economic sectors: Technology, Consumer Cyclicals, Healthcare, Basic Materials, and Energy. A 2023 dataset of sector-specific financial metrics was analyzed using regression techniques to assess the impact of stock price movements on receivables management, with sector-specific coefficients calculated to explore distinct credit practices across industries. The results show a moderate positive correlation (r = 0.522) between Price Close and A/R, indicating that higher stock prices generally correspond with larger receivable balances. Regression analysis reveals that the Energy sector exhibits the most substantial coefficient ($290.42 million), reflecting sensitivity to market valuation. In comparison, the Technology sector shows a $117.0 million coefficient, tied to growth-oriented credit policies. The aggregate model explains 27.27% of the variance in A/R, emphasizing the sector-specific nature of this financial relationship. The findings enrich our understanding of how stock market performance influences corporate credit strategies and provide actionable insights for stakeholders in managing credit risks and aligning financial strategies with market conditions. This research uniquely emphasizes sector-specific variations in the linkage between stock prices and receivables management, offering a nuanced perspective on financial behavior and underlining the importance of contextualizing financial metrics within industry-specific frameworks. Future studies should expand the dataset and incorporate additional variables to comprehensively capture external influences.
Analisis Perbandingan Biaya Supply Chain Logistik Jepang dan Indonesia: Tinjauan Terhadap Aspek Etika, Transparansi, dan Keberlanjutan Hasana, Nabila; Rahma Malika Ayu, Alya; Hajj Arham, Muhammad; Aprilian Pratama Kusuma, Revanza; Farida Adi Prawira, Ida
Journal Social Politica Vol 6 No 1 (2025)
Publisher : Jurnal Sosial-Politika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jsp.v6i1.105

Abstract

Logistics costs in Indonesia remain relatively high compared to Japan, despite both being archipelagic countries. The key differentiating factor lies in supply chain efficiency and procurement systems. Japan has optimized its supply chain through the adoption of technologies such as the Internet of Things (IoT), big data analytics, and artificial intelligence (AI), which enhance transparency and operational efficiency. Additionally, Japan’s e-procurement system and Just-in-Time (JIT) approach minimize procurement time and costs. The procurement process in Japan is also supported by strict supplier evaluations, supply chain diversification, and the implementation of sustainable practices such as green procurement and the circular economy. In contrast, Indonesia still faces challenges such as complex bureaucracy, limited infrastructure, and a lack of digital integration in supply chain management. By comparing logistics and procurement strategies between Indonesia and Japan, this study identifies strategic steps that can be implemented to improve supply chain efficiency in Indonesia, reduce logistics costs, and strengthen national economic competitiveness.
HUBUNGAN ANTARA MENYEIMBANGKAN LABA DAN TUJUAN BAGI PARA PEMANGKU KEPENTINGAN DAN PEMEGANG SAHAM DALAM MEWUJUDKAN KEBERLANJUTAN PERUSAHAAN UNILEVER Nurhidayah, Fadila; Setyaningtyas, Faridah Nur; Syakira, Nafila Ajra; Prawira, Ida Farida Adi
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 2 (2025): Volume 8 No. 2 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i2.45085

Abstract

Dalam era bisnis modern, perusahaan dituntut menyeimbangkan laba (profit) dan tujuan sosial atau lingkungan (purpose). Unilever melalui Sustainable Living Plan (USLP), berhasil mengintegrasikan kedua konsep ini. USLP memiliki tiga tujuan yaitu meningkatkan kesehatan dan kesejahteraan lebih dari 1 miliar orang, mengurangi dampak lingkungan separuh dari operasinya, dan meningkatkan mata pencaharian jutaan orang dalam rantai pasokan. Unilever mengembangkan produk ramah lingkungan seperti Lifebuoy dan Love Beauty and Planet, mengurangi emisi karbon sebesar 70%, serta memberdayakan lebih dari 1 juta petani dan 100.000 perempuan melalui program Shakti. Artikel ini disusun menggunakan studi literatur dengan menganalisis 42 jurnal ilmiah, artikel, dan sumber relevan lainnya. Teknik analisis yang digunakan adalah analisis isi (content analysis). Keberhasilan Unilever tercermin dari pertumbuhan merek berkelanjutan yang 69% lebih cepat, peningkatan reputasi, dan daya tarik bagi konsumen serta investor yang peduli terhadap keberlanjutan.
Analisis Perpajakan atas Berbagai Sumber Penghasilan Berdasarkan Literatur Riview Tahun 2015-2025 Sopriyanti, Mita; Prawira, Ida Farida Adi
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9525

Abstract

Artikel ini mengkaji berbagai perlakuan pajak terhadap sumber penghasilan yang bervariasi berdasarkan tinjauan literatur antara tahun 2015 hingga 2025. Berbagai aspek perpajakan, termasuk pemahaman perpajakan, keadilan, diskriminasi, tarif pajak, sistem perpajakan, serta sanksi pajak, memiliki dampak signifikan terhadap persepsi dan perilaku wajib pajak dalam penghindaran pajak. Penelitian ini juga membahas efek dari tarif pajak marginal dan respons penghasilan dalam jangka panjang, serta implikasi dari kebijakan perpajakan terhadap kesejahteraan dan ketimpangan penghasilan. Penelitian ini menyoroti pentingnya kebijakan pajak yang optimal, termasuk perpajakan bagi individu, atlet profesional, dan pengusaha, serta bagaimana desain pajak dapat memengaruhi pasar tenaga kerja dan produktivitas. Selain itu, artikel ini menelaah respons terhadap penghindaran pajak berdasarkan distribusi penghasilan serta dampak dari kebijakan pajak terhadap pengalihan keuntungan perusahaan secara internasional. Hasil analisis menggunakan pendekatan literatur riview menunjukan bahwa dari 44 artikel yang dianalisis terdapat 32 artikel terindeks scopus yang pembahasanya relevan dengan teman penelitian ini, adapun tahun 2024 menjadi puncak banyaknya peneliti yang mempublikasikan penelitian terkait perpajakan sumber penghasilan. Dengan menggunakan berbagai metodologi yang diterapkan dalam literatur, artikel ini bertujuan untuk memberikan wawasan yang lebih mendalam mengenai dampak kebijakan perpajakan terhadap berbagai kelompok sumber penghasilan, dan kontribusinya terhadap perekonomian serta sistem perpajakan yang berkelanjutan.
Literatur Internasional Advance Pricing Agreement dan Implikasi bagi Regulasi Indonesia Sulastri, Sulastri; Prawira, Faisal Rahmat, Ida Farida Adi
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.9863

Abstract

Globalisasi ekonomi mendorong peningkatan transaksi lintas negara oleh perusahaan multinasional, khususnya dengan entitas afiliasi, yang menghadirkan tantangan dalam penetapan harga transfer. Praktik ini berisiko dimanfaatkan untuk pengalihan laba ke yurisdiksi pajak rendah, sehingga menggerus basis pajak negara asal. Advance Pricing Agreement (APA) merupakan instrumen yang dirancang untuk mengatasi permasalahan tersebut. Studi ini menggunakan pendekatan kualitatif melalui tinjauan literatur internasional guna menganalisis kerangka kebijakan APA dan implikasinya terhadap pengembangan regulasi di Indonesia. Hasil kajian menunjukkan bahwa APA secara umum efektif dalam mengurangi sengketa transfer pricing dan meningkatkan kepastian hukum, serta mendukung penerapan prinsip arm’s length dalam konteks reformasi perpajakan global pasca-BEPS. Namun, efektivitas implementasi APA bergantung pada kapasitas kelembagaan, kualitas data keuangan, dan komitmen politik nasional. Bagi Indonesia, perumusan kebijakan APA perlu mempertimbangkan manfaat potensial dan tantangan struktural secara holistik. Dengan pendekatan kontekstual dan adaptif, APA berpotensi menjadi bagian integral dari strategi reformasi perpajakan menuju sistem yang lebih transparan, adil, dan kompetitif secara global.Kata Kunci: Advance Pricing Agreement (APA), Transfer Pricing, Reformasi Pajak, Indonesia
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE TERHADAP EFISIENSI OPERASIONAL PERBANKAN YANG DIMODERASI OLEH ADOPSI INOVASI E-BANKING Putri, Amalia; Apandi, Nelly Nur; Prawira, Ida Farida Adi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 9 (2025): SINERGI : Jurnal Riset Ilmiah, September 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i9.1775

Abstract

This study aims to determine and explain the influence of environmental, social, and governance (ESG) perfomance and the adoption of e-banking innovations on banking operational efficiency, as well as how the interaction with the adoption of e-banking innovations moderates this relationship in banking companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study consists of banks listed on the Indonesia Stock Exchange, with a total population of 47 banks. The sampling method used in this study employs purposive sampling, resulting in 13 banks listed on the Indonesia Stock Exchange during the 2021-2024 period as the sample for the study. The research method used is a descriptive approach with a quantitative methodology. Multiple linear regression analysis and moderation regression analysis were used to test the effect of environmental, social, and governance (ESG) performance and e-banking innovation adoption on banking operational efficiency and its interaction with e-banking innovation adoption. The results of the study indicate that environmental, social, and governance (ESG) performance and the adoption of e-banking innovations influence banking operational efficiency. Furthermore, the interaction of e-banking adoption does not moderate the relationship between the influence of environmental, social, and governance (ESG) performance on banking operational efficiency
PENGARUH STRATEGI PEMASARAN MELALUI TIKTOK TERHADAP MINAT BELI KONSUMEN: STUDI LITERATUR Annisa, Febri; Mochammad Reza Fadli; Novia Suherman; Ida Farida Adi Prawira
Jurnal Manajemen dan Pemasaran Vol. 2 No. 2 (2024): Edisi Februari 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jumper.v2i2.798

Abstract

TikTok, with over 1 billion global active users, has become the platform of choice for business marketing, especially in Indonesia with 22.2 million active users. Businesses use TikTok to create engaging content, collaborate with influencers, and run paid advertisements. These marketing strategies aim to enhance brand awareness and foster interactions with consumers. Several studies have showcased TikTok campaigns' success, such as the "BFI Smile Ramadhan" campaign by BFI Finance. TikTok is also utilized to influence purchasing decisions, as demonstrated in a study involving a brand called Bittersweet by Najla. All of this underscores TikTok's crucial role in digital marketing. The research conducted aims to gather evidence through a literature review method based on existing studies regarding the Influence of TikTok Marketing on Consumer Purchase Intent.
Analysis of Tax Planning for Corporate Income Tax Case Study at PT.Victoria Care Indonesia Year 2022 Endarty, Kharisma; Prawira, Ida Farida Adi
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13696

Abstract

The purpose of this study is to delve into the tax planning strategies employed by PT Victoria Care Indonesia, aimed at optimizing the company's tax liabilities. Tax planning is a crucial aspect of corporate finance, allowing businesses to strategically manage their tax obligations within the bounds of the law. Through meticulous planning and analysis, companies can identify opportunities to minimize tax burdens while remaining compliant with regulatory requirements. In this research, secondary data is utilized, drawing from various sources within PT Victoria Care Indonesia. The quantitative approach adopted facilitates a systematic examination of the company's tax planning practices. By employing descriptive analysis methods, the study provides a comprehensive overview of the tax planning landscape within the organization. The findings reveal significant efficiencies derived from the implementation of tax planning measures. Specifically, two key areas emerge as focal points of tax optimization: investment in human capital through training and development initiatives, and the provision of health benefits to employees in monetary form. These strategies not only contribute to enhancing employee welfare but also serve as effective tax planning tools, enabling the company to capitalize on tax incentives and deductions associated with such expenditures. Moreover, the study underscores the importance of integrating tax planning into broader corporate strategies, emphasizing its role as a proactive financial management tool rather than a reactive compliance exercise. By aligning tax planning efforts with organizational goals, PT Victoria Care Indonesia can not only minimize tax liabilities but also drive sustainable growth and profitability. In essence, this study sheds light on the nuanced complexities of tax planning within the context of corporate governance, underscoring its significance in optimizing financial performance and ensuring long-term viability for businesses operating in an increasingly intricate regulatory environment.
Tax Planning for Corporate Income Tax at PT Lippo General Insurance, Tbk Fauzia, Nasihah; Prawira, Ida Farida Adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13733

Abstract

The aim of this research is to determine the application of tax planning as an effort to increase the efficiency of Corporate Income Tax Expenses at PT Lippo General Insurance. Descriptive and quantitative research methods are the research methods used in this research and use a case study approach. The results of the research show that PT Lippo General Insurance can still minimize its potential tax payable in 2023 by saving on corporate income tax. Companies can carry out collections with the aim of saving on the company's annual tax rate by calculating the weight of PPh article 21 using the gross up method.
Tax Planning Using the Fixed Asset Depreciation Method for Efficient Tax Payments at PT. Bina Dana Arta Insurance Tbk Natawiria, Muhammad Dava; prawira, Ida farida adi; Kustiawan, Memen
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.13975

Abstract

This research aims to evaluate tax planning using the fixed asset depreciation method for efficient tax payments at PT Tri Banyan Tirta Tbk. Quantitative research methods with a descriptive approach are used in the analysis, and the results show that the fixed asset depreciation method, especially the declining balance method, can increase the efficiency of income tax payments. The research was conducted at PT Tri Banyan Tirta Tbk, a bottled drinking water company. Taxes have a large contribution to Indonesia's state revenue, but are also a burden for companies. Therefore, tax planning, especially in choosing the method of depreciation of fixed assets, can influence the size of the tax burden and taxable profit. Fixed assets have an important role in company operations, and the depreciation process is applied systematically over their useful life. This research method analyzes PT Tri Banyan Tirta Tbk financial report data for 2021-2022. The results of calculating depreciation expense using the straight line and declining balance methods show that the declining balance method results in higher depreciation expenses, but results in lower income tax. Therefore, the conclusion of this research is that the declining balance method is more efficient in saving income tax payments for PT Tri Banyan Tirta Tbk.
Co-Authors Abdurrauf Umar Abdurrauf, Umar Ade Irva Nursamsiah Adisty Gusfianura Afdhal, Mufridhal Jamaluddin Afrah Rafania, Talitha Afri, Annisa Aulia Aghnia Rahma Fauziah Agus Widarsono Ahmad Gunawan, Syahrul Akhmad Lutfi Amalia Putri, Amalia Amalia, Nadya Rizki Anggraeny, Nura Anis Paskalia Sariningsih Anisa Anisa Annisa Ayu Handayani Annisa Dwi Julianti Annisa Rifa'atul Mahmudah Annisa, Febri Aprilian Pratama Kusuma, Revanza Ayu Damayanti Baiturrahmi Nur Hizbandyah Balqis Naura Izzati Camela, Mely Cantika, Resa Chiata Oktaverina Dara Putri, Kinanti Delina Herdian Septiani Desy Lutfiati Dhever Hani, Rani Diana Nur'azzah Diva Yulianita Dzakiyyah, Bilqiis Hasna Elysia, Yasinta Gita Endarty, Kharisma Fadilla, Nadyanti Fanny Aulia Putri Faris Hafizh, Muhammad Farisha Eva Apriani Fauzia, Nasihah Fayzieva, Munisa Febri Annisa Fiky Budi Dewanto Fitri Anggrayni Friti Anifa Fushila, Venna Hajj Arham, Muhammad Hasana, Nabila Herlina Herlina Iasha Nastitie Auliawati Rachma illa susilawati Jessie Elita Tarihoran Junyes, Hendy Rizki Khalisya Putri Koeswanti Khoirunnisa Khoirunnisa Khoirunnisa, Novita Kirana, Gaby Kustiawan, Memen Kustiawan, Memen Kusumojati, Putri Pramestiwi Labibah, Bintu Laras Silvia Liana Laela Khafidah Lilim Halimah Lutfi Madani Lutfi Rifida Lutvie Novita Zalwa Maharani, Melani Defina Milasiti Nursadiyah Mitha Krismayanti Mochammad Reza Fadli Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Muhammad Habib Purnama Febrian Muhammad Raihan Amir Nailatul Fadhila Nasim, Arim Natatsa Salsabila Natawiria, Muhammad Dava Neng Inggrit Candi Kapuri Novelia Dwi Putri Novia Suherman Nugraha, Indri Nur Apandi, R Nelly Nur Kholishah, Auliya Nurhidayah, Fadila Nurrohmah Gika, Eline Nuha Pradita Salsabila Nurhasanah Purba, Olcha Amanatillah Putri Purnomo, Budi Supriatono Putri Dewita, Nur Azizyah Rafsya Aulia Putri Rahma Malika Ayu, Alya Rahmillah, Rahmi Maslahati Ramadhani, Aulya Marshanda Ramadhani, Raja Almas Rezza Regia Sugandi Rida Rosmawati Riska Aprilia, Riska Rista Sari Novareila Rosianti, Rosi Rozmita Dewi Yuniarti, Rozmita Dewi Ruth, Joy Noeliona Salsa Nurahma Salsabila, Nayla Yasmin Sari Damayanti, Sari Septira, Finky Setyaningtyas, Faridah Nur Shifa Miarti Aziza Siti Hasna Nur Azizah Sopriyanti, Mita Sugandi, Rezza Regia Sulastri Sulastri Sulthan Yusuf Abdullah Suryadi, Ryan Syakira, Nafila Ajra Tiara Setra Linuhung Ugli, Yusupov Komaliddin Bakhtiyor Verdi, Azzahra Yoana Khairunissa Santi Yulianti, Nanda Devi Zahwa Nur Hasya Zelina Amalia