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All Journal PERMANA Proceeding Seminar LPPM UMP Tahun 2014 E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Otoritas : Jurnal Ilmu Pemerintahan Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review Jurnal Abdimas Mandiri Jurnal Riset Akuntansi Politala Jurnal Inovasi Ekonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi AKUNESA Journal of Governance, Taxation, and Auditing PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Journal of Information System & Business Management (ISBM) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Aminul Fajri
Universitas Pancasakti Tegal
Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of Transfer Pricing, Financial Distress, and Foreign Ownership on Tax Avoidance with Firm Size as a Moderating Variable in Basic Materials Sector Companies Listed on the Indonesia Stock Exchange for the Period 2022–2024 Citra Nandini Ingtias; Abdulloh Mubarok; Aminul Fajri
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p399-408

Abstract

The Gross Domestic Product (GDP) contribution of raw commodity industries, such as mining and manufacturing, grew consistently throughout the 2021–2025 period, but tax revenues fluctuated sharply, triggering a unique contradiction. The impact of transfer pricing practices, financial distress, and foreign capital ownership on tax evasion efforts was examined using corporate scale variables, which moderated data on raw commodity issuers on the Indonesia Stock Exchange for the 2022–2024 period. A quantitative approach was implemented using secondary data downloaded from the idx.co.id portal and official corporate websites. The selection of 90 sample corporations (270 observation points) utilized a purposive sampling technique. Data testing utilized a multiple linear regression model and Moderated Regression Analysis (MRA) via IBM SPSS Statistics 22. The research findings demonstrated that transfer pricing had a positive and significant impact on tax evasion, while financial distress and foreign capital ownership were shown to have no significant impact. Corporate scale increased the impact of financial distress on tax evasion, but failed to moderate the transfer pricing variable or foreign capital ownership. In essence, tax evasion is triggered by high transactions between related parties and the tactics of giant corporations when experiencing cash constraints, rather than the influence of foreign investors, thus resulting in the importance of scale-based fiscal control.
IAI Goes to School: Edukasi dan Pelatihan Literasi Akuntansi bagi Siswa SMA Negeri 1 Brebes Budi Susetyo; Juli Riyanto Tri Wijaya; Aminul Fajri; Irwan Prasetyo; Yuniarti Herwinarni
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.536

Abstract

Kegiatan pengabdian masyarakat IAI Goes to School di SMA Negeri 1 Brebes dilaksanakan untuk meningkatkan literasi akuntansi dan pemahaman siswa mengenai profesi akuntansi di era digital. Program ini dilatarbelakangi oleh rendahnya pemahaman siswa terhadap ruang lingkup akuntansi, keterbatasan informasi prospek karier bidang akuntansi, serta minimnya literasi keuangan dasar pada pelajar SMA. Kegiatan dilakukan selama satu hari melalui ceramah, diskusi interaktif, dan tanya jawab di ruang kelas, dengan satu instruktur pada setiap kelas untuk memastikan proses belajar berjalan efektif. Materi meliputi pengenalan profesi akuntansi di era digital serta literasi keuangan dasar yang relevan dengan kehidupan sehari-hari. Capaian kegiatan diukur melalui (1) peningkatan skor pemahaman siswa berdasarkan pretest–posttest/kuesioner pemahaman, (2) tingkat partisipasi siswa selama diskusi (jumlah pertanyaan dan keterlibatan), dan (3) umpan balik kepuasan peserta terhadap materi dan metode. Hasil kegiatan menunjukkan peningkatan pemahaman siswa terkait peran profesi akuntansi, pemanfaatan teknologi dalam praktik akuntansi, serta pentingnya pengelolaan keuangan pribadi secara bijak. Partisipasi aktif siswa terlihat dari keterlibatan dalam diskusi dan kemampuan mengaitkan materi dengan konteks kehidupan nyata. Secara keseluruhan, program ini mencapai tujuan pengabdian dan memperkuat wawasan siswa mengenai akuntansi dan literasi keuangan, serta menjadi dasar untuk pengembangan kegiatan serupa secara berkelanjutan di sekolah lain.  
The Effects Of Digital Financial Literacy, Online Shopping Frequency, And Financial Self-Control on Financial Management, With Lifestyle as a Moderating Variable Firli Cantika Khaerunisa; Dien Noviany Rahmatika; Aminul Fajri
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.2032

Abstract

This study aims to examine the influence of Digital Financial Literacy, Online Shopping Frequency, and Self-Control Financial on Financial Management, with Lifestyle as a moderating variable among Accounting students in Tegal City. The study is motivated by the rapid development of digital technology, which has facilitated access to digital financial services while simultaneously increasing students' online shopping activities. These conditions require students to possess adequate digital financial literacy and self-control to manage their personal finances effectively. In addition, lifestyle is assumed to strengthen or weaken the relationship between these factors and financial management.This research employed a quantitative approach using primary data collected through questionnaires distributed to 315 Accounting students in Tegal City. The sampling technique used simple random sampling. Data were analyzed using SPSS through descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), t-test, F-test, and the coefficient of determination (R²).The results indicate that Digital Financial Literacy, Online Shopping Frequency, and Self-Control Financial each have a positive and significant effect on Financial Management. The moderation analysis reveals that Lifestyle moderates the relationship between In conclusion, higher digital financial literacy, controlled online shopping frequency, and stronger financial self-control contribute to better financial management among students. Furthermore, lifestyle plays an important role in influencing the effectiveness of digital financial literacy and self-control in shaping financial management behavior, while it does not moderate the relationship between online shopping frequency and financial management.
Edukasi Pasar Modal pada Siswa SMA Negeri 1 Pangkah Guna Meningkatkan Kesadaran Berinvestasi Aminul Fajri; Dewi Indriasih; Yanti Puji Astutie; Abdulloh Mubarok; Fahmi Firmansyah
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/tdkv2p03

Abstract

Rendahnya tingkat literasi keuangan di kalangan remaja Indonesia menjadi perhatian serius, terutama karena keputusan finansial pada usia muda dapat berdampak jangka panjang terhadap kesejahteraan ekonomi di masa depan. Berdasarkan Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2024 oleh OJK–BPS, tingkat literasi keuangan kelompok usia 15–17 tahun hanya mencapai 51,70%, jauh di bawah rata-rata nasional 65,43%. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman investasi pasar modal bagi siswa SMA Negeri 1 Pangkah melalui edukasi dan praktik langsung. Metode pelaksanaan meliputi tahapan perencanaan, persiapan, pelaksanaan, diskusi, serta evaluasi. Kegiatan dilakukan dengan metode ceramah interaktif, diskusi, dan simulasi transaksi saham menggunakan aplikasi trading. Evaluasi dilakukan dengan membandingkan hasil pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil menunjukkan adanya peningkatan rata-rata pemahaman sebesar 50%, dengan aspek mekanisme investasi saham mengalami peningkatan tertinggi sebesar 53,5%. Temuan ini menunjukkan bahwa edukasi investasi pasar modal melalui pendekatan praktis dan interaktif efektif dalam meningkatkan literasi keuangan remaja. Kegiatan ini diharapkan menjadi langkah awal dalam membangun kesadaran finansial dan perilaku investasi cerdas di kalangan generasi muda.
TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP MINAT PENGGUNAAN APLIKASI AKUNTANSI UMKM Fahzami Ahmad Nursati; Yanti Puji Astutie; Aminul Fajri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/mg27dh30

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan, persepsi kegunaan, persepsi keamanan, persepsi manfaat, dan pengetahuan akuntansi terhadap minat penggunaan aplikasi akuntansi pada pelaku UMKM di Kota Tegal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pelaku UMKM bidang kuliner di Kota Tegal, yang tercatat sebanyak 21.084 UMKM pada tahun 2024. Sampel diambil menggunakan teknik simple random sampling dan diperoleh sebanyak 329 responden yang telah menggunakan aplikasi akuntansi. Pengumpulan data dilakukan melalui kuesioner, sedangkan pengolahan data menggunakan analisis kuantitatif terhadap data primer. Hasil penelitian menunjukkan bahwa persepsi kemudahan, persepsi kegunaan, persepsi keamanan, persepsi manfaat, dan pengetahuan akuntansi berpengaruh positif terhadap minat penggunaan aplikasi akuntansi oleh pelaku UMKM. Temuan ini mengindikasikan bahwa faktor-faktor tersebut menjadi pendorong utama dalam adopsi teknologi akuntansi oleh UMKM kuliner di Kota Tegal.
Profitabilitas Memoderasi Pengaruh Sales Growth, Inventory Intensity, dan Leverage terhadap Effective Tax Rate Aisah Putri; Dien Noviany Rahmatika; Aminul Fajri
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.314

Abstract

Kebaruan penelitian ini terletak pada penggunaan profitabilitas sebagai variabel moderasi dalam pengaruh sales growth, inventory intensity, dan Leverage terhadap Effective Tax Rate (ETR) pada perusahaan sektor barang konsumen primer yang terdaftar di BEI periode 2021–2025, dengan menggunakan data observasi terbaru dan fokus pada sektor yang memiliki karakteristik perpajakan tersendiri. Pendekatan kuantitatif diterapkan dengan menggunakan data sekunder yang bersumber dari laporan keuangan tahunan emiten diakses melalui www.idx.co.id. Melalui purposive sampling, terpilih 42 sampel dengan total 210 observasi. Moderated Regression Analysis (MRA) dipilih guna menguji hipotesis yang diajukan. Penelitian memperlihatkan sales growth berpengaruh negatif tidak signifikan, inventory intensity tidak berpengaruh secara signifikan, serta Leverage berpengaruh negatif secara signifikan terhadap ETR. Selanjutnya, profitabilitas terbukti mampu memperkuat pengaruh sales growth dan Leverage terhadap ETR secara signifikan, tetapi tidak memoderasi pengaruh inventory intensity. Penelitian ini menyimpulkan bahwa profitabilitas berperan penting dalam memperkuat pengaruh faktor operasional dan pendanaan terhadap efisiensi perpajakan. Manajemen perlu memperhatikan tingkat laba dalam merencanakan strategi perpajakan agar lebih efektif dan efisien.
Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Sistem Pengendalian Internal, Kesesuaian Kompensasi, dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Denov Irnadianis Ifada; Dewi Indriasih; Aminul Fajri
Jurnal Riset Akuntansi Politala Vol 9 No 1 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i1.615

Abstract

This research aims to determine the impact of accounting compliance, internal control system effectiveness, compensation suitability, and information asymmetry on the likelihood of fraud in village offices in Brebes Regency. The target group of this research is village offices in Brebes Regency consisting of four villages. The sampling technique is purposive sampling consisting of village heads, village secretaries, village treasurers, heads of government sections, and government staff with a total of 34 respondents. Data collection was carried out by distributing questionnaires to respondents. This study utilizes primary data as the main source. The approach used is a descriptive quantitative method. To analyze the data, multiple linear regression techniques were used with the help of IBM SPSS version 22 software. This study provides evidence that accounting compliance has a significant negative effect on the potential for accounting fraud. Meanwhile, the effectiveness of the internal control system shows an insignificant negative effect on the likelihood of accounting fraud. On the other hand, the suitability of compensation is proven to have a significant negative impact on the likelihood of accounting fraud. Meanwhile, information asymmetry has a positive effect on the likelihood of accounting fraud. Keywords: Accounting Rule Compliance, Internal Control System Effectiveness, Compensation Suitability, Information Asymmetry, Accounting Fraud Proneness.
Pengaruh Literasi Digital, Disiplin Kerja, dan Etos Kerja Terhadap Kepatuhan Satuan Kerja dalam Penerbitan Laporan Surat Perintah Pencairan Dana (SP2D) di KPPN Tegal Tahun 2020-2024 Sendy Eko Syahputra; Teguh Budi Raharjo; Aminul Fajri
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.7218

Abstract

This study aims to analyze the influence of digital literacy, work discipline, and work ethic on the compliance of work units (Satker) in issuing reports for the Fund Disbursement Order (SP2D) at the State Treasury Service Office (KPPN) Tegal during the period 2020–2024. The background of this research is based on the importance of Satker compliance in supporting accountable, transparent, and timely state financial management. The problem addressed is the recurring SP2D returns and administrative errors, indicating ongoing challenges in implementing disbursement procedures. This study adopts a quantitative approach by utilizing secondary data such as SP2D reports and related indicators from official KPPN Tegal archives. Data analysis was carried out using SPSS software to examine the relationships between variables. The results show that digital literacy, work discipline, and work ethic have a positive and significant influence on Satker compliance in the SP2D issuance process. These findings indicate that strong digital skills, high levels of discipline, and strong work ethics can enhance the accuracy and timeliness of financial reporting while reducing the risk of delays and administrative errors. The study concludes that improving human resource capacity in digital competence, discipline, and core work values is essential to promoting Satker administrative compliance and supporting the achievement of better state financial governance.
Co-Authors Abdulloh Mubarok Aisah Putri Baihaqi Fanani Budi Susetyo Citra Nandini Ingtias Cung, Siellen Deddy Prihadi Denov Irnadianis Ifada Dewi Indriasih Diah Purwatiningrum Dien Noviany Rahmatika Dinda Febriana Eva Anggra Yunita Fahmi Firmansyah Fahzami Ahmad Nursati Firli Cantika Khaerunisa Firmansyah, Fahmi Firmansyah Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Iftikhor, Adelia Nur Irawan, Wreda Adi Irwan Prasetyo Jaka Wasito Jaka Waskita Jaka Waskito Jefly Mandala Putra Juli Riyanto Tri Wijaya Kemuning, Linggar Sekar Latifatun, Ela Mahben Jalil Maulida, Tasya Maulidya, Navisa Mulyana, Septi Mulyantini, Sri Neni Astuti Niken Ayu, Niken Rimbawan, Teguh Rissa Rosita Sendy Eko Syahputra Setyowati Subroto Suliyanto Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Teguh Budi Raharjo Wasito, Jaka Yanti Puji Astutie Yuniarti Herwinarni Yusriani, Hana