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The Influence of Good Corporate Governance and Corporate Social Responsibility on Tax Avoidance with Political Connections as a Moderating Variable Indrawan, Ade Surya; Werastuti, Desak Nyoman Sri; Adiputra, I Made Pradana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5941

Abstract

This study aims to examine the relationship between GCG and CSR on tax avoidance, with political connections as a moderating variable. The study employs a quantitative approach using Moderated Regression Analysis. The data were obtained from annual reports of companies selected through purposive sampling, resulting in a total of 96 observations from 16 companies over a six-year period. The findings indicate that GCG has a negative and significant effect on tax avoidance suggesting that the better the corporate governance practices the lower the likelihood of companies engaging in tax avoidance. Conversely, CSR is not proven to affect tax avoidance indicating that corporate social activities have not yet played a role in enhancing tax compliance. In addition, political connections are not able to moderate the relationship between GCG or CSR and tax avoidance, implying that closeness to political actors does not influence the effectiveness of governance practices or CSR initiatives in reducing opportunistic tax-related behaviors.
Green Intellectual Capital and Competitive Advantage, and Sustainable MSMEs: Is Tri Hita Karana Important? Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Adiputra, I Made Pradana
AKRUAL: JURNAL AKUNTANSI Vol 16 No 2 (2025): AKRUAL: Jurnal Akuntansi
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/jaj.v16n2.p323-341

Abstract

Research Background: Companies worldwide now face the challenge of not only generating profits but also ensuring sustainability in their business practices. Introduction / Objectives: The purpose of this study is to analyze the impact of green intellectual capital on competitive advantage with Tri Hita Karana as a moderator. Methods: The SEM-PLS analysis method was used. The sample of this study was fashion MSMEs operating in Bali. Results: This study found that green intellectual capital contributes significantly to competitive advantage. However, Tri Hita Karana only moderates the effect of green structural capital on competitive advantage. Conclusion: This finding suggests that local cultural values ​​strengthen sustainable organizational infrastructure and systems in business practices. This finding emphasizes the importance of integrating local cultural values ​​into the intellectual capital-based view theory. Corporate policies need to support sustainability to strengthen competitiveness.
Sustainability Accounting Disclosure, Firm Value, and Intellectual Capital Mechanism Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga; Adiputra, I Made Pradana; Nugraha, Kadek Mitananda Pradnya
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
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/jaj.v17n1.p299-312

Abstract

Research Background: Sustainability accounting disclosures include voluntary disclosures aimed at creating a positive perception among stakeholders. Introduction / Objectives: This study aims to determine the impact of sustainability accounting disclosure on firm value through intellectual capital. Methods: The methods used were OLS regression and bootstrapping. The study sample consisted of 34 of the strongest banks from The ASEAN Banker for the period 2018 to 2024. Results: The study found that sustainability accounting disclosure has a direct effect on firm value without going through intellectual capital. However, intellectual capital does not act as a mediator in the effect of sustainability disclosure on firm value. Sustainability accounting disclosure can influence investment decisions. Signaling theory remains relevant in explaining the role of disclosure in investor investment decisions. Intellectual capital is more important for strengthening the breadth of sustainability accounting disclosure than for intermediating information to investors. Conclusion: These results validate the relevance of signaling theory, which states that sustainability disclosure is a strategic tool for banks to demonstrate their commitment to sustainability principles. The Asian Banker believes it is important to consider sustainability disclosure as part of its assessment metrics. This will encourage banks to further enhance transparency, competitiveness, and investor trust. Furthermore, banks can demonstrate their commitment to maintaining sustainability and sound risk management.
Rancangan Pencatatan Keuangan Dari Manual Ke Aplikasi Excel Pada UMKM Cito Corner Cafe Kertha Usada Warmadewa, I Kadek Adi Ganes; Adiputra, I Made Pradana; Wiguna, I Gede Nandra Hari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10774

Abstract

Penelitian ini mengkaji transisi pembukuan manual ke sistem berbasis Microsoft Excel pada UMKM Cito Corner Cafe Kertha Usada. Pembukuan manual yang masih dominan memiliki kelemahan berupa rendahnya akurasi, efisiensi, dan keterbacaan laporan keuangan. Dengan pendekatan kualitatif deskriptif melalui observasi, wawancara, dan dokumentasi, penelitian ini mengidentifikasi kendala utama berupa keterbatasan literasi teknologi, kebiasaan kerja, serta kurangnya kompetensi akuntansi staf. Hasil penelitian menunjukkan bahwa penerapan sistem Excel mampu meningkatkan efisiensi, akurasi, dan kerapian pencatatan keuangan. Selain itu, berdasarkan pendekatan Technology Acceptance Model (TAM), penerimaan teknologi meningkat seiring persepsi manfaat dan kemudahan penggunaan oleh staf.
IMPLEMENTASI MODEL FULMER, SPRINGATE, DAN CA-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI Ni Kadek Aris Adi Widiantari; I Made Pradana Adiputra; Diota Prameswari Vijaya
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): 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/c3869458

Abstract

Penelitian ini bertujuan untuk memprediksi kebangkrutan pada perusahaan subsektor konstruksi menggunakan model Fulmer, Springate, dan CA-Score serta menghitung tingkat keakuratan model prediksi berdasarkan kondisi aktual perusahaan. Metode penelitian adalah deskriptif kuantitatif. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan tahunan dengan populasi perusahaan subsektor konstruksi yang terdaftar di BEI periode 2019-2024. Jumlah sampel sebanyak 21 dengan teknik purposive sampling. Pengolahan data dilakukan dengan Microsoft Excel. Hasil penelitian menunjukkan bahwa Model Fulmer memprediksi sebanyak 18 perusahaan tidak bangkrut dan 3 perusahaan lainnya berpotensi bangkrut. Model Springate memprediksi sebanyak 4 perusahaan tidak bangkrut dan 17 lainnya berpotensi bangkrut. Model CA-Score memprediksi sebanyak 2 perusahaan tidak bangkrut dan 19 lainnya berpotensi bangkrut. Secara keseluruhan model Fulmer merupakan model terbaik yang dapat digunakan untuk menilai kebangkrutan dengan tingkat akurasi sebesar 80,16% dan tingkat kesalahan 19,84% berdasarkan ketepatan prediksinya dengan kondisi aktual perusahaan di tahun 2019-2024. Hal ini disebabkan karena model Fulmer memiliki jumlah rasio yang lebih kompleks dalam melihat kondisi keuangan perusahaan dibandingkan dengan model Springate dan CA-Score.
CATUR PURUSA ARTHA VS TRI KAYA PARISUDHA ON THE LEVERS OF CONTROL TOWARDS THE PERFORMANCE OF VILLAGE-OWNED BUSINESS ENTITIES I Made Pradana Adiputra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1589

Abstract

The establishment of BUMDES is one of the efforts to accelerate the management of poverty including in Bali. Fraud cases related to the management of BUMDes funds occur a lot in Buleleng Regency. At least 4 cases out of 6 cases that occurred in Bali Province occurred in Buleleng Regency. This research aims to religious value of Catur Purusa Artha (CPA) and Tri Kaya Parisuda (TKP) on the elements of the management control system, namely the levers of control over the performance of BUMDes in Buleleng Regency. Data collection through primary data collection with questionnaires to BUMDes managers. Data analysis is carried out through a hypothesis testing process that is formulated through an interaction/moderation regression test between levers of control with CPA and TKP on BUMDes performance. The results from 75 questionnaires that can be processed show that both CPA and TKP positively affect the impact of LoC on the performance of BUMDes. Based on the significance value, it proves that CPA has a stronger moderation influence than the crime scene. This shows that CPA is considered to have a stronger role in the personal BUMDes manager in Buleleng Regency in carrying out the organization's operations without disregarding the value of the crime scene as a religious or cultural value in Bali.
Perbandingan Akurasi Altman Z-Score Dan Regresi Logistik Dalam Memprediksi Kebangkrutan Perusahaan Komang Marianti; I Made Pradana Adiputra; Putu Sukma Kurniawan
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10927

Abstract

Ketidakpastian ekonomi global menimbulkan tekanan besar pada sektor manufaktur, terutama pada subsektor Apparel & Luxury Goods di Indonesia yang sangat bergantung pada impor bahan baku serta pasar ekspor. Situasi ini memperbesar potensi terjadinya financial distress yang dapat berujung pada kebangkrutan perusahaan untuk mengatasi hal tersbut diperlukan model prediksi kebangkrutan untuk mencegah kerugian. Penelitian ini bertujuan untuk mengevaluasi dan membandingkan tingkat ketepatan model Altman Z-Score dengan regresi logistik ordinal dalam memprediksi kebangkrutan perusahaan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif-komparatif. Sampel penelitian mencakup 20 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024, dengan total 79 data observasi. Teknik analisis dilakukan melalui perhitungan Altman Z-Score, penerapan regresi logistik ordinal, serta pengujian akurasi menggunakan confusion matrix. Hasil penelitian menunjukkan bahwa model Altman Z-Score memiliki tingkat akurasi sebesar 57%, sedangkan regresi logistik ordinal mencapai 78%. Temuan ini mengindikasikan bahwa regresi logistik lebih unggul dalam menangkap dinamika risiko keuangan karena mampu mengakomodasi berbagai variabel internal maupun faktor makroekonomi, seperti inflasi. Selain itu, variabel profitabilitas terbukti menjadi faktor yang paling berpengaruh dalam menentukan kondisi keuangan perusahaan. Dengan demikian, regresi logistik dinilai lebih efektif sebagai early warning system dalam memprediksi kebangkrutan, khususnya pada sektor industri yang sensitif terhadap fluktuasi ekonomi.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . ADITHA, KADEK KRISNA Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Ananta, Ida Bagus Putu Weda Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ancella Anitawati Hermawan, Ancella Anitawati ANDRIADI, KOMANG DANDY Ari Surya Darmawan Arta, Putu Wahyu Permana Asih, Ginanthi Astawa, I Gede Putu Banu Ayu Komang Dewi Lestari . Ayu Priska Megayanti . Ayu Puspa Wirantari Bayu Darmika Candrasari, Kadek Ladyna Christian Denny Setiawan Darmika, Bayu Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Lani Mahadewi . Desak Putu Lani Mahadewi ., Desak Putu Lani Mahadewi Dewi, Kadek Debi Sartika Dewi, Luh Putu Debby Cinthya Dewi, Made Diah Chandra Dewi, Ni Luh Putri Honey Diota Prameswari Vijaya Dr. Edy Sujana,SE,Msi,AK . Dwi Martani Edy Sujana Elvin Ruswanda Yudistira Evy Drivayanti Kadek . Fitriani, Erfina Gayatri, Ni Putu Adinda Putri Gayatri, Putu Anisa Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Herry Merta Primadana . Gede Oka Restu Pratama Gede Pranata . Gede Pranata ., Gede Pranata Ginanthi Asih Hasanah, Mas Onik Rif'atul Hidayatulloh, A.Nururrochman Hilda Rossieta I Desak Nyoman Tri Wandari . I Gede Agus Arya Adi Putra I Gusti Ayu Purnamawati I Kadek Arya Wibawa . I Ketut Ardy Prabhawa . I Komang Arya Kumara . I Made Bagas Wisnu Pamungkas . I Made Dwi Septiadi Suhendra . I Made Dwi Septiadi Suhendra ., I Made Dwi Septiadi Suhendra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Arsana, I Nyoman I Nyoman Triantana Putra . I Putu Eva Prasetya . I Putu Gede Diatmika I Putu Hendra Martadinata . I Wayan Putra Adnyana, I Wayan Putra Ida Bagus Putu Ery Supriadi . Imam Ghozali Indrawan, Ade Surya Jefry Wijaya . Juniari, Ni Luh K. Dian Rosita Dewi . K. Dian Rosita Dewi ., K. Dian Rosita Dewi Kadek Arin Prasasti . Kadek Ayu Pramita Dewi . Kadek Carlina Armeiwati . Kadek Evi Resita Dewi . Kadek Krisna Aditha Kadek Ladyna Candrasari Kadek Marlina Nalarreason . Kadek Rilly Widhi Antari . Kadek Rindi Kadek Teni Rismawati . Kaswarina, Ni Ketut Nadia Keristina, Ni Made Deni Ketut Maharani Ketut Nala Hari Wardana Ketut Widiasa . Ketut Widiasa ., Ketut Widiasa Komang Budi Amanta . Komang Budi Amanta ., Komang Budi Amanta Komang Gede Suriani Suan Dewi . Komang Hendri Mastrianawati . Komang Marianti Komang Pariardi Arianti . Komang Sri Endrayani . Komang Sri Wirnipin . Komang Sri Wirnipin ., Komang Sri Wirnipin L Pt Dian Metta Sari . Lindawati Gani Lucy Sri Musmini Luh Asih Utami Luh Gede Kusuma Dewi Luh Putu Debby Cinthya Dewi Luh Putu Sulastrini . Luh Widiari . Made Ary Meitriana Made Didik Apriadinata . Made Dwi Setiawan . Made Dwi Setiawan ., Made Dwi Setiawan Made Fandy Permana Putra . Made Herman Mahardika . Made Irwan Darmayuda . Megayanti, Riska Diah Murniasih, Ni Luh Gede Nala Hari Wardana Ni Kadek Aris Adi Widiantari Ni Kadek Desi Dwiyantari . Ni Kadek Dewi Asih . Ni Kadek Dina Yanti Ni Kadek Elsa Tiari Ni Kadek Erni Apriantini . Ni Kadek Rina Primayoni . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Budiasrini . Ni Ketut Budiasrini ., Ni Ketut Budiasrini Ni Ketut Nadia Kaswarina Ni Komang Evi Sugiani Ni Komang Irma Puspita Ni Komang Sumitariani Ni Komang Suryaningsih Ni Luh Eka Ari Artini . Ni Luh Gede Erni Sulindawati Ni Luh Ketut Jesi Asmarani . Ni Luh Nonik Tika Silviyani . Ni Luh Nora Widari . Ni Luh Putu Asri Damayanti . Ni Luh Putu Dita Silviani Ni Luh Putu Lindri Puspitasari . Ni Made Ary Widiastini Ni Made Yadnyawati Ap . Ni Made Yadnyawati Ap ., Ni Made Yadnyawati Ap Ni Md Ari Widyastuti . Ni Nyoman Perayati . Ni Putu Dian Ganesuari Dian Ni Putu Yogi Merta Maeka Sari . Ni Putu Yulia Paramitha Ni Wayan Della Praniti . Ni Wayan Sukerti Ni Wyn. Meilani Suwardani . Nugraha, Kadek Mitananda Pradnya Nyoman Ayu Wulan Trisna Dewi . Nyoman Mita Mahardini . Nyoman Trisna Herawati Oktajaya, Tri Paramitha, Ni Putu Yulia Pasek Aries Hendra Sidartha . Purna, Putu Inten Citrawati Purnama Sari Ni Luh Putu . PURWANTI PURWANTI Puspita, Ni Komang Irma Putra , I Gede Pawana Ngurah PUTRA, I GEDE WAHYU Putra, I Gusti Made Priyambhada putri, Ni Komang Sapta Putri Mertha Agustina Putu Adi Susanto . Putu Ayu Asrini . Putu Indah Sonia Dewi Putu Indira Yunitasari . Putu Ratih Pratiwi . Putu Ryan Damayanti . Putu Sri Wahyuni Ayu Putu Sukma Kurniawan Putu Yunartha Pradnyana Putra Riana Dewi Kartika . Rika Dwipa Yaniari . Rika Dwipa Yaniari ., Rika Dwipa Yaniari Riska Diah Megayanti Shara Widya Sidharta Utama Siti Komala . Sudarmanto, Eko Sulistyowati, Nur Wahyuning SUMITARIANI, NI KOMANG Supramajaya, I Dewa Gede Putra Suryaningsih, Ni Komang Sutoto, Agung Titus Silvi Sadewi Trisna Hari, Ketut Desi Utami, Luh Asih Vidyaningsih, Pande Nyoman Trisna W. Gilang Premana Warmadewa, I Kadek Adi Ganes Widya, Shara Wiguna, I Gede Nandra Hari Wirantari, Ayu Puspa Yudiatmaja, Fridayana Yudiatmaja, Fridayana Yudistira, Elvin Ruswanda Yundari, Yundari Zendrato, Handani