Article Per Year (5 Year)
p-Index From 2020 - 2025
2.459
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Jurnal Ilmu Pendidikan JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika dan Bisnis JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomika dan Bisnis Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi Kontemporer
Yona Octiani Lestari
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Implementasi E-Commerce Terhadap Efisiensi dan Efektivitas Usaha Kecil dan Menengah (Studi Kasus UMKM Kuliner di Jakarta) Qauzilqist, Shabrina; Lestari, Yona Octiani
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.858

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi e-commerce terhadap efisiensi dan efektivitas operasional UMKM sektor kuliner di Jakarta. Desain penelitian yang digunakan adalah kuantitatif, dengan menggunakan data primer yang dikumpulkan dari 207 responden UMKM dan dianalisis dengan Structural Equation Modeling (SEM) melalui SmartPLS. Temuan penelitian menunjukkan bahwa implementasi e-commerce memiliki dampak positif yang signifikan terhadap efisiensi, seperti pengurangan biaya, penghematan waktu, dan pencatatan transaksi otomatis dan efektivitas, termasuk perluasan jangkauan pasar, peningkatan pengambilan keputusan, dan kepuasan pelanggan. Namun, penelitian ini terbatas pada UMKM di sektor kuliner di Jakarta dan tidak mencakup sektor atau wilayah lain. Penelitian ini memberikan wawasan asli dengan menerapkan Technology Acceptance Model (TAM) untuk secara khusus mengevaluasi pengaruh adopsi e-commerce terhadap kinerja UMKM, memberikan implikasi praktis bagi para pelaku UMKM dan pembuat kebijakan untuk meningkatkan literasi digital dan pemanfaatan e-commerce yang strategis.
DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE Widyaswara, Noerma; Lestari, Yona Octiani
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7308

Abstract

Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable. The study measures these factors using Capital Intensity Ratio (CIR), Debt to Equity Ratio (DER), Return on Assets (ROA), Sales Growth (SG), and Institutional Ownership (KI). Research Methods Employing quantitative methodology, the analysis uses multiple linear regression on data from 38 food and beverage companies on the IDX between 2021-2023. These companies were identified through purposive sampling techniques. Research Results and Findings. The findings indicate that capital intensity and return on assets influence the effective tax rate, while debt-to-equity ratio and sales growth show no impact. Furthermore, institutional ownership successfully moderates how capital intensity and return on assets affect the effective tax rate. However, this institutional ownership fails to moderate the relationship between debt to equity ratio, sales growth, and the effective tax rate. Therefore, this research is expected to be useful for company management in order to find out what factors affect the amount of corporate tax payments and in an effort to streamline the company's tax burden according to applicable tax regulations. This research is also expected to be a source of reference and development material for further research in the future related to factors that affect the Effective Tax Rate in Indonesia.
Co-Authors Aprilio Artanto Attamimi, Dafiq Fikri Aurel, Sofya Salwa Dimas Sultoni Dwi Sulistiani Esy Nur Aisyah Fahzah Nur Aini Isnan Murdiansyah Kusumadyahdewi, Kusumadyahdewi M. Fatkhur Rozi Nanik Wahyuni Nanik Wahyuni ‎ Qauzilqist, Shabrina Ramadhani, Farah Widyaswara, Noerma