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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Darmajaya Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Journal of Governance, Taxation, and Auditing
Nurul Hasanah Uswati Dewi
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Bisnis dan Akuntansi

 1 
UKURAN PERUSAHAAN SEBAGAI PEMODERASI FINANCIAL PERSPECTIVE DAN TAX AVOIDANCE DI INDUSTRI REKREASI DAN PARIWISATA Dewi, Nurul Hasanah Uswati; Asyifanaya, Athala
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2185

Abstract

The research aims to determine the influence of capital intensity, profitability, thin capitalization, and sales growth on tax avoidance using the company size as moderation variables. The research object is a recreation and tourism company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The number of sampled in this research was 68 samples selected with purposive sampling techniques. The data analysis used descriptive statistical analysis and multiple linear regression test with SPSS version 26 application. This study showed that the variable thin capitalization have positive effect on tax avoidance, while capital intensity, profitability, and sales growth variable have no effect on ta x avoidance. In addition, the result of this study based on the moderated regression analysis (MRA) test, the company size variable cannot moderate the influence of capital intensity, profitability, thin capitalization, and sales growth on the tax avoidance.
THE IMPLEMENTATION OF PSAK 69 IN THE LIVESTOCK SUB-SECTOR COMPANIES Nurul Hasanah Uswati Dewi; Firdaus, Yasmine; Hudiwinarsih, Gunasti; Metana, Nosy Yodi
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2433

Abstract

This study was conducted to explore how the implementation of accounting standard in agriculture sector companies in the livestock sub-sector in Indonesia. The data collection method used documentation techniques which were then analyzed using the Miles and Huberman model. The results show that all research subjects have been recognized and measured in accordance with accounting standard for asset agriculture and some have made full disclosure points based on accounting standard.  The number of samples from livestock companies is limited and difficult to obtain or access because not many companies in this sector are open to the public, most are still dominated by family-owned companies, local companies to MSMEs and some livestock companies are non-publicly or private companies This research is able to become an evaluation and recommendation for livestock companies to be encouraged to implement accounting standard in their financial reporting, in order to provide relevant information for investors.
Co-Authors Abdullah Khoir Riqqoh Adli, Alansyah Jaka Nur Adriana, Jane Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Almilia, Luciana Spica Almilia Anggraeni Meliana Asyifanaya, Athala Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Febrianti, Karmila Firdaus, Yasmine Gunasti Hudiwinarsih Jane Adriana Komang Nia Gama Pertiwi Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Meliana, Anggraeni Metana, Nosy Yodi Nita, Riski Aprillia Novianti, Agnes Findia Nur Aina Nur Aina nur'aini rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Priyanti, Desi Frida Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto Riyani, Dinna rokhmania, nur'aini Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Sri Lestari Kurniawati Syafii, Bayu Hartarto Tatik Suryani Tjahjani Prawitowati Yody Metana, Nosy