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All Journal Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking Budimas : Jurnal Pengabdian Masyarakat Jurnal Peduli Masyarakat Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Indonesia Accounting Research Journal
Zati Rizka Fadhila, 13.05.52.0227
Sekolah Tinggi Ilmu Ekonomi Totalwin Semarang
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PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Zati Rizka Fadhila, 13.05.52.0227; Hardiningsih, Pancawati
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation. The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.Keywords: Temporary Difference, Permanent Difference, Small and Large Book Tax Differences, Profit Growth
Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) Fadhila, Zati Rizka; Handayani, Rr Sri
Jurnal Dinamika Akuntansi Vol 11, No 1 (2019): March 2019
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v11i1.19264

Abstract

This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable. Variables examined in this research consisted of tax amnesty measured with dummy variable, tax avoidance which measured with shot-run tax avoidance (CETR), and firm value measured using Tobins’ Q. The sample which is used in this research was extracted with using proportional sampling. After reduces with several criteria, 287 firms are determined as samples. The results showed that tax amnesty effect on tax avoidance, tax avoidance effect on tax amnesty, tax amnesty effect on firm value, and tax avoidance is not as intervening variable.
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Zati Rizka Fadhila, 13.05.52.0227; Hardiningsih, Pancawati
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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

Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation. The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.Keywords: Temporary Difference, Permanent Difference, Small and Large Book Tax Differences, Profit Growth
Pemanfaatan Media Sosial Dalam Upaya Meningkatkan Penjualan Produk UMKM Desa Boja Adhitya Yoga Prasetya; Sugiharti Sugiharti; Zati Rizka Fadhila
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1628

Abstract

Sektor Usaha Mikro Kecil dan Menengah (UMKM) di masa pandemi covid-19 memiliki berbagai masalah. Seperti, penurunan penjualan, permodalan, distribusi terhambat, kesulitan bahan baku. Pelaku UMKM juga melakukan perubahan orientasi pemasaran akibat pandemi, banyak pelaku UMKM yang beralih ke perdagangan elektronik (e-commerce) untuk meningkatkan penjualan tetapi hal ini tidak di dukung dengan kemampuan pelaku UMKM yang cenderung rendah dalam menggunakan teknologi. Pengabdian ini bertujuan untuk memberikan pemahaman dan keterampilan bagi UMKM di Desa Boja Kecamatan Boja Kabupaten Kendal tentang pemanfaatan media sosial sebagai sarana penjualan/promosi produk yang efektif dan efisien serta melakukan pendampingan dalam memanfaatkan berbagai market place berbasis internet sebagai sarana penjualan hasil produk. Kegiatan ini menggunakan metode pendekatan kontektual yaitu memberikan materi teori terlebih dahulu dan dilanjutkan dengan workshop langsung mengunggah produk-produk yang dihasilkan oleh para pelaku UMKM di Desa Boja. Hasil kegiatan ini adalah adanya pemahaman mitra tentang pemasaran melalui media sosial; mampu membuat toko pada marketplace dan promosi melalui sosial media secara mandiri. Kata kunci: toko online,UMKM, e-commerce, sosial media
Tax Avoidance in the Perspective of Diamond Fraud Theory and Its Consequences on Firm Value with Mediating Variables of Financial Distress and Ethical Management Jaeni, Jaeni; Fadhila, Zati Rizka; Rahmadhani, Sari
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The research problem, namely empirical testing regarding fraud diamonds consisting of (a) pressure, (b) opportunity, (c) rationality, and (d) capability, may be the underlying reason for corporate tax avoidance. On the other hand, companies will experience financial difficulties so the intensification of financial distress within a company will lead the company to carry out tax avoidance. Fraud opportunities to commit tax avoidance can be realized if company managers do not carry out ethical management. The aim of the research is to obtain empirical evidence of Tax Avoidance from the Fraud Diamond Theory Perspective, and its consequences for firm value with the Mediation variables of Financial Distress and Ethical Management. The results of financial distress research become a mediating variable. Tax avoidance as Y1 while Christian (2020) corporate fraud. Even though corporate fraud cases have often been researched in the Asia Pacific region, especially China, in Southeast Asia there is still very little research or literature that examines tax avoidance cases using the fraud diamond approach with moderation of financial distress. Among other things, there is a significant positive influence of tax amnesty on tax avoidance, the influence of tax avoidance has a significant positive effect on firm value, a significant negative effect of tax amnesty on firm value, and tax avoidance is not a mediating variable for the effect of tax amnesty on firm value.
ANALISA FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN PERIODE 2017-2021 Febriati, Heny; Fadhila, Zati Rizka
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i2.558

Abstract

This study aims to analyze the effect of profitability, leverage and audit committee on audit delay. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample in this study was obtained by using a purposive sampling method, namely the sampling technique based on certain criteria. The results of this study conclude that (1) profitability has a negative effect on audit delay, (2) leverage has a positive effect on audit delay, while (3) audit committee has a negative effect on audit delay.
PENGARUH PROFITABILITAS, RASIO LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2017 – 2021 Rachel Alchusna; Zati Rizka Fadhila
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.646

Abstract

Tax avoidance is an attempt to reduce the tax burden but does not violate the applicable tax regulations. This study aims to examine and analyze the effect of profitability, leverage ratio and firm size variables on tax avoidance. In this study, the current assets control variable is used to support the research results. This research includes quantitative research that uses secondary data in the form of financial reports and annual reports. The population in this study were 74 manufacturing companies in the consumption industry sector listed on the Indonesia Stock Exchange in 2017 – 2021. The research sample was selected using the simple random sampling method so that 50 companies were obtained over a 5 year period. Data analysis using multiple linear regression analysis technique. Based on the results of the tests that have been carried out, it shows that the profitability and firm size variables have a positive effect on tax avoidance. while the leverage ratio variable and current assets have a negative effect on tax avoidance. Keywords: Profitability, Leverage and Firm Size, Current Ratio and Tax Avoidance.
ANALISIS PENGARUH PELATIHAN AKUNTANSI, SKALA USAHA DAN JENJANG PENDIDIKAN TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH: Studi Pada UMKM di Kota Semarang Salim, Noor; Fadhila , Zati Rizka
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 1 (2023): April: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i1.2258

Abstract

Penelitian ini bermasud untuk mengetahui sejau mana pengaruh pelatihan akuntansi, skala usaha dan jenjang pendidikan terhadap penggunaan informasi akuntansi pada usaha mikro kecil menengah. Objek dalam penelitian ini adalah pada Usaha Mikro Kecil dan Menengah di lingkungan Kota Semarang. Teknik pengambilan sampel menggunakan metode Random Sampling, yaitu teknik pengambilan sampel dari anggota populasi secara acak. Sampel yang diambil berjumlah 110 UMKM di Kota Semarang. Hasil Penelitian menyatakan bahwa 1) Pelatihan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansni. 2) Skala usaha tidak berpengaruh terhadap penggunaan informasi akuntansi. 3) jenjang pendidikan berpengaruh positif signifikan terhadap penggunaan informasi akuntansi.
Peningkatan firm value melalui research and development dan intangible asset yang dimediasi oleh firm size Yuliyanti, Eka; Fadhila, Zati Rizka
Jurnal Riset Ekonomi dan Bisnis Vol 16, No 3 (2023): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v16i3.8392

Abstract

Firm Size memiliki dampak yang signifikan untuk meningkatkan Firm Value pada perusahaan manufaktur. Penelitian ini memiliki kebaharuan dari variabel Firm Size sebagai variabel pemoderasi. Penelitian ini bertujuan untuk melihat peningkatan Firm Value melalui Research and Development dan Intangible Asset yang dimediasi oleh Firm Size. Jenis penelitian ini adalah asosiatif kausal. Populasi penelitian ini meliputi semua perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data populasi penelitian sebanyak 165 perusahaan dan diperoleh sampel sebanyak 10 perusahaan. Metode analisis data yang digunakan adalah Partial Least Square. Berdasarkan hasil penelitian menunjukkan bahwa: (1) Research and Development berpengaruh positif dan signifikan terhadap Firm Size, (2) Intangible Asset tidak berpengaruh terhadap Firm Size. (3) Research and Development tidak berpengaruh terhadap Firm Value, (4) Intangible Asset berpengaruh positif dan signifikan terhadap Firm Value, (5) Firm Size berpengaruh positif dan signifikan terhadap Firm Value, (6) Firm Size memediasi pengaruh Research and Development terhadap Firm Value., (7) Firm Size tidak dapat memediasi pengaruh Intangible Asset terhadap Firm Value.Firm Size has a significant impact on increasing Firm Value in manufacturing companies. This research introduces novelty by incorporating Firm Size as a moderating variable. The objective of this study is to examine the enhancement of Firm Value through Research and Development (R&D) and Intangible Assets mediated by Firm Size. The research design is causal associative. The study population includes all manufacturing sector companies listed on the Indonesia Stock Exchange from 2017 to 2022. The purposive sampling technique is employed to select a sample of 10 companies from a total population of 165. The data analysis method used is Partial Least Square. The research findings reveal that: (1) Research and Development have a positive and significant influence on Firm Size, (2) Intangible Asset has no significant impact on Firm Size. (3) Research and Development do not affect Firm Value, (4) Intangible Asset has a positive and significant impact on Firm Value, (5) Firm Size has a positive and significant impact on Firm Value, (6) Firm Size mediates the influence of Research and Development on Firm Value, (7) Firm Size does not mediate the influence of Intangible Asset on Firm Value.
Digitalisasi UMKM Desa Turunrejo: Transformasi Pembayaran menuju Era Modern Yuliyanti, Eka; Turmudhi, Anis; Kartika, Andi; Fadhila, Zati Rizka; Rosyid, Azis Nur
Jurnal Peduli Masyarakat Vol 6 No 4 (2024): Jurnal Peduli Masyarakat: Desember 2024
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jpm.v6i4.5191

Abstract

Program pengabdian masyarakat bertema "Digitalisasi UMKM Desa Turunrejo: Transformasi Pembayaran Menuju Era Modern" bertujuan untuk meningkatkan kemampuan 25 pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Turunrejo dalam mengadopsi teknologi pembayaran digital. Kegiatan ini dimulai dengan persiapan berupa koordinasi dengan perangkat desa, pemetaan kebutuhan peserta, serta penyusunan materi pelatihan dan modul. Tahap pelaksanaan mencakup sosialisasi manfaat teknologi pembayaran digital, pelatihan teknis penggunaan e-wallet dan pembuatan QRIS, serta pendampingan langsung di tempat usaha untuk memastikan penerapan teknologi berjalan efektif. Hasil program menunjukkan bahwa peserta merasakan manfaat berupa percepatan transaksi, peningkatan keamanan keuangan, dan akses pasar yang lebih luas, meskipun beberapa tantangan, seperti rendahnya literasi digital dan keterbatasan fasilitas teknologi, masih harus diatasi. Evaluasi melalui survei dan wawancara menunjukkan antusiasme peserta yang tinggi, menjadikan program ini langkah awal yang penting dalam mendorong inklusi keuangan dan pengembangan ekosistem ekonomi digital di Desa Turunrejo.
Co-Authors Adhitya Yoga Prasetya Eka Yuliyanti Febriati, Heny Handayani, Rr Sri Jaeni Jaeni Kartika Andi Noor Salim Pancawati Hardiningsih Rachel Alchusna Rahmania Mustahidda Rosyid, Azis Nur Sari Rahmadhani Sugiharti Sugiharti Turmudhi, Anis