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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Riset Ekonomi dan Akuntansi
Khusnul Khuluqi
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Meta Nursita; Khusnul Khuluqi; Aris Sanulika; Napisah Napisah; Desi Jelanti
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Abstract

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.
Pengaruh Financial Performance dan Corporate Governance terhadap Pengembalian Atas Ekuitas Khusnul Khuluqi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 2 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i2.y2022.p165-178

Abstract

This study aims to examine the effect of financial performance and corporate governance indicators on returns on equity in basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources obtained from the company's financial statements published by the Indonesia Stock Exchange. Determination of the sample by purposive sampling method in order to obtain 75 samples. The data analysis method used is multiple linear regression analysis, the data is processed using software eviews 12. The results of the study found that (1) financial performance proxied by debt to equity ratio (DER) had a negative and significant effect on return on equity (ROE), (2) financial performance as proxied by the Acid-test Ratio (ATR) has no significant effect on return on equity (ROE), (3) Corporate Governance as proxied by the proportion of institutional ownership (KI) has no significant effect on ROE, (4) Corporate Governance which is proxied by proxied by the proportion of managerial ownership (KM) has no effect on ROE, (5) corporate governance as proxied by the size of the board of commissioners (DKOM) has no significant effect on ROE, (6) corporate governance proxied by the proportion of independent commissioners (KIND) has no significant effect on ROE, (7) Corporate Governance which is proxied by n the audit committee (UKAD) has no significant effect on ROE.
Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi Khusnul Khuluqi; Napisah
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.198-211

Abstract

This study aims to examine the impact of monetary targets, incapable checking, justification, competence, what's more, self-importance on budget report extortion with firm size as directing. The populace utilized in this study is producing organizations in the shopper products area recorded on the Indonesia Stock Exchange in the 2015-2019 period. The information in this exploration were gathered by purposive testing technique, so that a total sample obtained was 22 companies and 110 financial statement data were determined as observations. The aftereffects of this study show that defense influences fiscal summary extortion while monetary objective, monetary objective, capability, and haughtiness meaningfully affect budget report misrepresentation. The rationalization variable has an impact on budget report misrepresentation with the directing variable of company size, while the financial target, financial target, competence, and arrogance have no effect on financial statement fraud with the company size moderating variable.
Pengaruh Umur Perusahaan, Intensitas Persediaan, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Siti Rohimah; Khusnul Khuluqi
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23113

Abstract

This study empirically investigates the effects of firm age, inventory intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data extracted from annual financial statements. The sample comprised 80 firm-year observations from 16 companies selected through purposive sampling. Panel data regression analysis was conducted using the Random Effects Model (REM). The findings reveal that firm age and inventory intensity significantly influence tax avoidance, whereas sales growth exhibits no significant effect. Collectively, the three explanatory variables significantly affect tax avoidance. These findings provide robust empirical evidence that firm-specific characteristics, particularly organizational maturity and inventory structure, constitute important determinants of corporate tax avoidance within Indonesia's property and real estate industry.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khusnul Khuluqi; Andry Sugeng; Agus Afandi; Alexander Giovani
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Pengaruh Good Corporate Governance, Prudence, dan Struktur Modal terhadap Kualitas Laba Nugi Andriansyah; Khusnul Khuluqi
Jurnal Riset Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v4i3.4492

Abstract

This study aims to analyze and test the effect of good corporate governance, prudence, and capital structure on earnings quality. Good corporate governance is measured by institutional ownership and independent commissioners, while prudence is measured using conservatism based on accrued items and capital structure is measured by the debt to equity ratio (DER). The population used consists of 38 healthcare sector companies listed on the Indonesia Stock Exchange during 2020-2025. Sampling was carried out using a purposive sampling method with the results of 12 companies that met the predetermined criteria. This study uses a quantitative approach with secondary data obtained from the company's financial statements. Data analysis was carried out through classical assumption tests, multiple linear regression analysis, determination coefficient tests (R²), F tests, and t tests with the help of Eviews 13 software. The results show that good corporate governance with institutional ownership proxies has a negative and significant effect on earnings quality. Good corporate governance proxies with independent commissioners do not have a significant effect on earnings quality. Prudence has a positive and significant effect on earnings quality. and capital structure has a significant negative effect on earnings quality.
Pengaruh Tax Avoidance, Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan Rahma Kinanti; Khusnul Khuluqi
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13818

Abstract

Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh Tax Avoidance, Struktur Modal, dan Kinerja Keuangan terhadap Nilai Perusahaan pada perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Penelitian ini didasarkan pada Teori Sinyal yang menjelaskan bahwa informasi yang disampaikan oleh perusahaan dapat menjadi sinyal bagi investor dalam menilai kondisi, kinerja, dan prospek perusahaan di masa mendatang. Populasi dalam penelitian ini berjumlah 113 perusahaan sektor basic materials. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling berdasarkan kriteria yang telah ditetapkan, sehingga diperoleh 27 perusahaan dengan total 135 data observasi selama lima tahun penelitian. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan tahunan perusahaan. Analisis data dilakukan menggunakan metode analisis regresi data panel dengan bantuan aplikasi EViews 13. Hasil penelitian menunjukkan bahwa Tax Avoidance tidak berpengaruh terhadap nilai perusahaan. Sementara itu, Struktur Modal dan Kinerja Keuangan berpengaruh positif terhadap nilai perusahaan. Secara simultan, Tax Avoidance, Struktur Modal, dan Kinerja Keuangan berpengaruh terhadap Nilai Perusahaan. Hasil penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan literatur, khususnya mengenai faktor-faktor yang memengaruhi nilai perusahaan. Selain itu, hasil penelitian dapat menjadi bahan pertimbangan bagi investor dalam pengambilan keputusan investasi serta bagi manajemen perusahaan dalam merumuskan kebijakan yang berorientasi pada peningkatan nilai perusahaan dan kesejahteraan pemegang saham
Co-Authors Agus Afandi Alexander Giovani Aris Sanulika Jelanti, Desi Meta Nursita Napisah Napisah Napisah Nugi Andriansyah Rahma Kinanti Siti Rohimah Sugeng, Andry