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KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK UKURAN PERUSAHAAN SEBAGAI PEMODERASI Evi Maria; Laura Agnes Cahyani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 2 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.2 September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i2.590

Abstract

This research aims to analyze the effect of institutional ownership, profitability, and leverage on tax avoidance with firm size as moderating. The population of this research were LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. By using purposive sampling, the samples used in this research were 75 observational data from 25 companies. The data in this research were analyzed using Partial Least Square (PLS). The results showed that institutional ownership, profitability, and leverage has effect on tax avoidance. In addition, firm size is able to moderate the effect of profitability and leverage on tax avoidance, but firm size is not able to moderate the effect of institutional ownership on tax avoidance
ANALISIS PENGELOLAHAN DATA ABSENSI DAN PENGGAJIAN BERBASIS MICROSOFT EXCEL PADA PT KRIYA ALAM INDONESIA Evi Maria; Varrel Voish Elvido Wypa
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v19i1.599

Abstract

This research investigates the management of attendance and payroll data at PT. Kriya Alam Indonesia, aiming to improve financial reporting accuracy and efficiency through a Microsoft Excel-based system. The current manual attendance system leads to data inaccuracies, manipulation risks, and payroll errors, impacting employee satisfaction and operational efficiency. The study identifies problems within the existing system, analyzes the impact of inaccurate data on financial reports, and proposes Excel-based solutions for effective data management. The anticipated outcome is an enhanced Excel system that improves accuracy, efficiency, and timely financial reporting for the management team, supporting informed decision-making. This report offers practical insights for PT. Kriya Alam Indonesia to optimize data management practices and contribute to a broader understanding of effective data management in similar SMEs, highlighting the potential of Excel for improving financial reporting. This study also aims to improve the company's resources through the use of an enhanced system.