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All Journal Jurnal Tekun Tazkia Islamic Finance and Business Review Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Shirkah: Journal of Economics and Business JIA (Jurnal Ilmiah Akuntansi) Syntax Idea Jurnal Akuntansi Journal of Social Science Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit International Journal of Environmental, Sustainability, and Social Science Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Humanities Education and Social Sciences Studi Akuntansi, Keuangan, dan Manajemen Jurnal Cakrawala Ilmiah Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Ekonomi, Teknologi dan Bisnis Journal of Social Science Jurnal Pemberdayaan Nusantara Social & Economic Bulletin Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Nurul Hidayah
Universitas Mercu Buana
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization Yananto Mihadi Putra; Nurul Hidayah; Harnovinsah Harnovinsah; Noor Hazlina Ahmad
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/sebi.v1i1.16

Abstract

This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
Pemberdayaan Masyarakat melalui Hidroponik dan Pengelolaan Keuangan UMKM Hijau di Kawasan Rawan Banjir Kedaung Kali Angke, Jakarta Barat Nurul Hidayah; Anton Hindardjo; Fransisca Listyaningsih; Noor Hazlina Ahmad; Anees Jenee Ali
Jurnal Pemberdayaan Nusantara Vol 6, No 1 (2026): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v6i1.9660

Abstract

This community service program aims to empower residents of Kedaung Kali Angke Subdistrict, West Jakarta, an area facing multiple challenges resulting from high population density, limited land availability, and recurrent flooding. These conditions have adversely affected household food security, increased dependence on external food supply chains, and constrained the capacity of micro, small, and medium enterprises (MSMEs) in financial management and marketing. To address these issues, the program implements an integrated community empowerment model that combines urban hydroponic farming, the development of green MSMEs, and financial literacy enhancement as adaptive strategies for densely populated and flood-prone urban environments. The program is implemented through training, mentoring, and active community participation, focusing on three main components: (1) the adoption of adaptive hydroponic systems to strengthen household food security, (2) basic financial management training for MSMEs, including bookkeeping and cost analysis, and (3) the establishment of community-based green MSME networks to expand marketing opportunities and foster business collaboration. The expected outcomes include improved financial literacy, enhanced household food security, the formation of sustainable green MSME groups, and increased community income. Beyond its direct benefits to the target community, the proposed empowerment model has the potential to serve as a replicable framework for strengthening economic, social, and environmental resilience in other urban areas with similar characteristics.
Processing Shredded Catfish for Community Economic Empowerment in the Meruya Area of West Jakarta Nurul HIDAYAH; Daru ASIH; Putri ANDARI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1163

Abstract

This community service program aims to empower the economy of Meruya Selatan Village, West Jakarta residents through training in processing catfish into shredded fish. This activity is designed to address the problem of low income and need for food processing skills among local PKK mothers. Through a series of training and mentoring, this program will equip participants with skills in producing quality shredded catfish, preservation techniques, packaging, and effective marketing strategies. Implementation methods include an initial survey, intensive training, hands-on practice, and ongoing monitoring. Other targets include improving participants' knowledge and skills, as well as expanding the marketing reach of shredded catfish products. By utilising local potential and appropriate technology, this programme is expected to increase family income, strengthen food security, and encourage local economic growth in Meruya Selatan Village. PKM activities will end with a discussion session, questions and answers and filling out questionnaires. The output of PKM activities will be published in the form of mass media, articles, and journal publications.
Tax Compliance Dynamics: The Role of Trust, Perception of Power, and Tax Knowledge in Taxpayers Deni Haryadi; Nurul Hidayah
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 7 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i7.189

Abstract

This study aims to analyze the influence of trust and power perception on taxpayer compliance in the Jabodetabek area and to examine the moderating role of tax knowledge as a moderating variable. A quantitative approach was employed using a survey method. A total of 350 questionnaires were analyzed using the sampling approach by Hair et al., and the data were processed using Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results show that trust in tax authorities significantly affects tax compliance, indicating that greater trust leads to higher compliance. Conversely, power perception does not significantly influence compliance, suggesting that perceived authority alone does not directly impact taxpayer behavior. Tax knowledge strengthens the relationship between both trust and power perception with compliance. The study’s practical implication is that tax authorities should emphasize education and trust-based strategies rather than relying solely on authoritative approaches to enhance tax compliance.
Gender Analysis of Understanding the Tax Harmonization Law and Government Treasurer Competence in Tax Compliance (Case Study at the Education Standards, Curriculum, and Assessment Agency) Retno PALUPI; Nurul HIDAYAH
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.v4i1.1617

Abstract

The purpose of this study is to examine and analyze the understanding of the tax regulation harmonization law and the competence of government treasurers towards tax compliance from the perspective of male and female genders. Tax compliance research is often conducted on MSMEs; the author chose government treasurers as a novelty from previous studies. The population of this study was government treasurers at the Education Standards, Curriculum and Assessment Agency. The data collection method was carried out by distributing questionnaires to taxpayer treasurers. The data processing technique used was Structural Equation Modeling (SEM) with SmartPLS 3.0 software. The results of the study indicate that 1) Understanding of knowledge of the HPP Law (male gender) has a positive effect on tax compliance. 2) Understanding of knowledge of the HPP Law (female gender) has a positive effect on tax compliance. 3) Competence of government treasurers (male gender) has a positive and significant effect on treasurer tax compliance. 4) Competence of government treasurers (female gender) has a positive and significant effect on treasurer tax compliance. This study is expected to be used as a reference for further research and provide input for the government in order to create policies related to tax regulations to facilitate government treasurers in carrying out their tax obligations.
The Effect of Earnings Management and Tax Planning on Firm Value Moderated by Earnings Persistence Fery ARDIANSYAH; Nurul HIDAYAH
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.v4i1.1623

Abstract

This study examines the effect of earnings management and tax planning on firm value, with earnings persistence as a moderating variable, in consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative observational design, the research is based on secondary data from annual financial statements, comprising 113 observations selected through purposive sampling. Earnings management was measured by the Modified Jones Model, tax planning by the Effective Tax Rate (ETR), firm value by Tobin’s Q, and earnings persistence by changes in pre-tax income relative to total assets. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 26. The results reveal that both earnings management and tax planning significantly and negatively affect firm value, while earnings persistence has no significant effect and fails to moderate these relationships. The study’s novelty lies in employing earnings persistence as a moderating variable, which enriches the existing literature on firm value determinants. These findings reinforce signaling theory, suggesting that opportunistic managerial practices diminish market perception. The implications offer valuable insights for managers, investors, and regulators in assessing financial reporting quality and corporate governance.
The Effect of Profitability, Liquidity and Leverage on Tax Avoidance in Property Companies Listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 Period Murdiyanti MURDIYANTI; Nurul HIDAYAH
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.v4i1.1625

Abstract

This study aims to examine and analyze the influence of profitability, liquidity, and leverage on tax avoidance. This study observed 58 property companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. This study used a quantitative approach using cross-sectional data, which was then analyzed using multiple linear regression analysis using the SPSS application. Secondary data for this study came from the Financial Reports of Property Companies in Indonesia. The results showed that the independent variable, profitability, significantly influenced the dependent variable, tax avoidance. The effective tax rate or large tax burden of property companies can encourage them to engage in tax avoidance. Conversely, the independent variables, liquidity and leverage, did not significantly influence the dependent variable, corporate tax avoidance.
Business Strategy, Audit Quality, And Independent Commissioners on Earnings Management: The Moderating Role of Media Coverage Eko Widianarko KUSNADI; Nurul HIDAYAH
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.v4i1.1631

Abstract

This study investigates the influence of business strategy, external audit quality, and independent commissioners on earnings management, with particular attention to the moderating effect of media coverage. By applying purposive sampling, this study obtained 224 firm-year observations from 56 consumer non-cyclical firms listed on the Indonesia Stock Exchange over the period 2021–2024. This study conducted the data analysis using panel data regression and moderated regression analysis (MRA). The results indicate that business strategy has a significant effect on earnings management, while external audit quality does not. This study also discovered that independent commissioners significantly impact earnings management. The moderation test reveals that media coverage has no significant moderating effect on the relationship between business strategy or external audit quality and earnings management; however, it strengthens the monitoring function of independent commissioners in mitigating earnings management. These findings imply that external monitoring in the form of media exposure reinforces the role of independent commissioners as an internal governance mechanism, thereby encouraging higher-quality financial reporting practices and supporting effective corporate governance.
Determinants of Carbon Disclosure: Board Size and Financial Performance Rona Tumiur Mauli Carolin Simorangkir; Nurul Hidayah
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6309

Abstract

Purpose: This study examines the influence of board characteristics (board size and gender diversity) and financial factors (profitability and leverage) on carbon-emission-disclosure practices among mining companies in an emerging market context. Methodology: Employing a quantitative approach with a causal research design, this study analyzes secondary data from 50 firm-year observations of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression analysis was performed using SPSS version 26. Results: The findings reveal that board size has a significant positive influence on carbon emission disclosure (? = 0.318, p < 0.05), supporting agency theory. However, board gender diversity, profitability, and leverage have no significant influence on carbon disclosure practices. Conclusions: This study concludes that larger boards are more effective in promoting carbon emission disclosure practices in Indonesian mining companies. The model explains 28.9% of the variance in the carbon emission disclosure. Limitations: This study focuses exclusively on Indonesian mining companies over a five-year period, which may limit its generalizability. Contributions: This study contributes to the environmental disclosure literature by providing empirical evidence from an emerging market context where carbon disclosure remains voluntary.
The Effect of PMSE Tax Policy, Tax Socialization, and Taxpayer Compliance on State Tax Revenue (A Study of E-Commerce Players in Jakarta) Pamela Colleen; Nurul Hidayah
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 2 (2024): Juli 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.33309

Abstract

This research was conducted to determine the influence of PMSE tax policy, tax socialization, and taxpayer compliance on state tax revenue, with a study on e-commerce actors in Jakarta. This research uses a quantitative approach. The analysis methods used are PLS-SEM analysis and Logistic Regression using SmartPLS 3.0 software. Based on the research results, the study shows that the PMSE tax policy variable has a negative and insignificant effect on state tax revenue. The tax socialization and taxpayer compliance variables have a positive and significant effect on state tax revenue.
Co-Authors Afzal Izzaz Zahari Agus Slamet Haryanto Ahmad Badawi Ahmad Badawi Saluy Aldilla PUTRIATAMA Alfa Mightyn Anees Jane Ali Anees Jenee Ali Anton Hindardjo Bambang Pamungkas Daru ASIH Deden Tarmidi Deni Haryadi Dewi Sarifah Tullah Eko Widianarko KUSNADI Erna Setiany Fery ARDIANSYAH Fransisca Listyaningsih Giany Nur Aprilia Harnovinsah Harnovinsah Hasan Junaidi J Ferdinand Pardede Khozaeni Bin Rahmad Lucky Nugroho Moermahadi Soerja Djanegara Muhammad Arif Setyo Nugroho Muhyarsyah Murdiyanti MURDIYANTI Natasha Putri Bahari Noor Hazlina Ahmad Noor Hazlina Ahmad Novi Syiti Masitoh Pamela Colleen Putri ANDARI Retno PALUPI Rimi Guslinana Mais Rona Tumiur Mauli Carolin Simorangkir Siti Chodijah Siti Rahma Yanti Wiwik Utami Yananto Mihadi Putra Zubir Azhar