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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Akuntansi'45 Golden Ratio of Auditing Research Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal CONSEN: Indonesian Journal of Community Services and Engagement Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence Journal of Business Crime BISNIS : Jurnal Bisnis dan Manajemen Islam
Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis, Universitas Islam Nahdlatul Ulama Jepara
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PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY DAN SALES GROWTH TERHADAP TAX AVOIDANCE Amri, Safana Aulia; Subadriyah, Subadriyah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1096

Abstract

This research aims to measure and determine tax avoidance activities. This type of research uses a quantitative approach. The research population is all food and beverage industry companies (eight classes) listed on the Indonesia Stock Exchange for 2016-2020. The sample used in this study was 40 companies using a purposive sampling technique. The analytical tool used is multiple linear regression with SPSS tools. The study showed that capital intensity does not affect tax avoidance. Inventory intensity has a negative effect on tax avoidance. Meanwhile, sales growth has a positive effect on tax avoidance.
Pengaruh Green Accounting Terhadap Kinerja Keuangan Perusahaan Sektor Industri Dasar dan Kimia di BEI Periode 2021-2024 Rona Monika; Subadriyah Subadriyah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5964

Abstract

The research was conducted to examine the impact of green accounting practices on financial performance. This study employs a quantitative method utilizing secondary data sourced from the Indonesia Stock Exchange, official company websites, and the PROPER list from the Ministry of Environment. The research focuses on companies in the basic industry and chemical sectors listed on the IDX from 2021 to 2024. The research sample was selected using purposive sampling based on specific criteria. Data were processed using SPSS software with multiple linear regression techniques. The dependent variable, financial performance, was measured using ROA (Return on Assets). The research findings reveal that green accounting, proxied by environmental costs (X1), has a significant positive influence on financial performance with a significance value of 0.050, while environmental performance (X2) shows no significant impact on financial performance due to a significance value of 0.647, and environmental disclosure (X3) has a significant positive influence on financial performance with a significance value of 0.040.
Peningkatan Kepatuhan Wajib Pajak melalui Penerapan Sistem e-filling yang Dimoderasi oleh Pemahaman Internet Aminudin, Moch; Ali, Ali; Subadriyah, Subadriyah
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.5405

Abstract

Taxes are the largest source of state revenue that has many roles. Until 2017 taxes can contribute 85.6% of state revenues. The level of taxpayer compliance in Indonesia is quite alarming and continues to decline, in 2011 taxpayer compliance could reach 97.2%, but in 2014 it fell to 91.6%, and again in 2015 only 82%. The purpose of this study was to determine the effect of the implementation of the efilling system on taxpayer compliance and to know the relationship between the application of e-filling systems and taxpayer compliance which was moderated by internet understanding. The initial step as the main basis of research is by collecting data. Primary data obtained from the distribution of questionnaires. All taxpayers registered with the Tax Office as the study population. Determination of the sample was obtained by the Slovin formula so that 100 respondents were obtained. The analysis method uses simple linear regression and the Moderated Regression Analysis (MRA) method. The results obtained are that the application of e-filling system has a significant effect on taxpayer compliance and internet understanding is able to moderate the relationship between the application of e-filling systems to taxpayer compliance.
A Comparative Study Of The Indonesian Supreme Court's Decision and International Agreements on E-Commerce Subadriyah Subadriyah; Arum Widiastuti
Jurnal Jurisprudence Vol. 15, No. 1, June 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v15i1.9990

Abstract

ABSTRACT Purpose of the Study: This research aims to analyze the relevance of Indonesia’s domestic regulations in governing e-commerce transactions, especially in the context of interstate taxation as well as evaluate how far these regulations are in line with international legal principles such as those regulated by United Nations Convention on the Use of Electronic Communications in International Contracts (UNECIC) and World Trade Organization (WTO). Methodology: This research utilized the normative juridical method with a legal comparison approach and a case approach on the Decision of the Supreme Court No. 1305/B/PK/PJK/2015. The data were qualitatively analyzed to identify regulatory gaps and suggest legal recommendations. Results: Research found that even though domestic regulations have regulated the e-commerce taxation aspect, there are still weaknesses in answering global challenges, such as server jurisdiction, the mechanism of resolving interstate disputes, as well as the protection of digital consumers. Supreme Court decisions have become a crucial foundation but have not fully referred to international standards. Applications of this Study: The results of this research can be used by policymakers, academicians, and legal practitioners as a basis for formulating more adaptive e-commerce regulations that are harmonious with international standards which support Indonesia’s digital economic ecosystem. Novelty/Originality of this Study: This research offers a constructive approach in bridging the gap between national regulations and international policies, as well as offering a scientific contribution through the integration of global principles into the domestic legal framework of e-commerce in Indonesia. Keywords: e-commerce, court decisions, international agreements, Indonesia.   ABSTRAK Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis relevansi peraturan perundang-undangan di Indonesia dalam mengatur transaksi perdagangan elektronik, khususnya dalam konteks perpajakan antarnegara, serta mengevaluasi sejauh mana peraturan perundang-undangan tersebut sejalan dengan prinsip-prinsip hukum internasional seperti yang diatur dalam Konvensi Perserikatan Bangsa-Bangsa tentang Penggunaan Komunikasi Elektronik dalam Kontrak Internasional (UNECIC) dan Organisasi Perdagangan Dunia (WTO). Metodologi: Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perbandingan hukum dan pendekatan kasus atas Putusan Mahkamah Agung No. 1305/B/PK/PJK/2015. Data dianalisis secara kualitatif untuk mengidentifikasi celah hukum dan memberikan rekomendasi hukum. Hasil: Penelitian menemukan bahwa meskipun peraturan perundang-undangan di Indonesia telah mengatur aspek perpajakan perdagangan elektronik, masih terdapat kelemahan dalam menjawab tantangan global, seperti yurisdiksi server, mekanisme penyelesaian sengketa antarnegara, serta perlindungan konsumen digital. Putusan Mahkamah Agung telah menjadi landasan krusial, namun belum sepenuhnya mengacu pada standar internasional. Aplikasi Studi Ini: Hasil penelitian ini dapat digunakan oleh para pembuat kebijakan, akademisi, dan praktisi hukum sebagai dasar untuk merumuskan regulasi e-commerce yang lebih adaptif dan selaras dengan standar internasional yang mendukung ekosistem ekonomi digital Indonesia. Kebaruan/Orisinalitas Studi Ini: Penelitian ini menawarkan pendekatan konstruktif dalam menjembatani kesenjangan antara regulasi nasional dan kebijakan internasional, serta memberikan kontribusi ilmiah melalui integrasi prinsip-prinsip global ke dalam kerangka hukum domestik e-commerce di Indonesia. Kata Kunci: e-commerce, putusan pengadilan, perjanjian internasional, Indonesia
Analisis Environmental, Social, Governance Disclosure dan Financial Performance Terhadap Volatilitas Harga Saham Nur Isnaini Faizatul Ummah; Subadriyah Subadriyah
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9107

Abstract

This study focuses on analyzing how Environmental, Social, and Governance (ESG) disclosures and financial performance influence stock price volatility in the food and beverage industry listed on the Indonesia Stock Exchange (IDX) between 2022 and 2024. Using secondary data from annual reports, sustainability reports, and historical stock prices, this study employed a quantitative methodology. Purposive sampling was used to select 35 companies as the research sample. Using SPSS version 26, the analysis technique used multiple linear regression. The findings indicate that environmental and social disclosures have a significant negative effect on stock price volatility. Conversely, governance disclosures have a significant positive effect. Meanwhile, volatility is not significantly affected by financial performance as determined by Return on Assets (ROA), indicating that in the post-pandemic food and beverage sector, investors tend to prioritize sustainability factors and non-financial risk mitigation, as reflected in ESG disclosure, over short-term profitability. The R2 value of 13.8% indicates that external factors outside the research model influence most of the variations in stock price volatility. The contribution of this research lies in providing empirical evidence on the role of ESG disclosure in explaining stock price volatility in the food and beverage sector post-pandemic, as well as providing influence for company management and investors in formulating their variance strategies and making risk-based investment decisions.
Financial Management and Marketing Optimisation of BSF (Maggot) Cultivation for the Empowerment of Housewives: Optimalisasi Tata kelola Keuangan dan Pemasaran Budidaya Lalat BSF (Maggot) untuk pemberdayaan Ibu Rumah Tangga Aida Nahar; Fatchur Rohman; Subadriyah Subadriyah; Ali Ali
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 6 No. 1 (2026): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v6i1.2569

Abstract

The management of kitchen organic waste in densely populated areas, such as Mlatiharjo village in East Semarang, faces challenges including waste accumulation, unpleasant odors, and reliance on landfills, which entails high transportation costs. This community service program aims to enhance housewives’ ability to effectively manage the finance and marketing of black soldier fly (BSF) farming businesses to support household economic empowerment and community sustainability. A participatory-applied approach was implemented through outreach, technical training, and intensive mentoring on financial management and digital marketing. Monitoring and evaluation utilized a mixed-methods approach with a pre-post intervention design and observation. Evaluation results indicate that the success rate of training and mentoring in the areas of understanding financial conditions, managing financial transactions, utilizing financial applications, managing promotional content, and optimizing websites as marketing tools reached 70%-75%, which falls into the “fairly good” category
Predicting Financial Failure in Indonesian Manufacturing Firms Using Ratio Analysis Anika Putri; S. Subadriyah
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1517

Abstract

This study aims to examine the impact of financial ratios on financial distress in manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2022–2023. The independent variables analyzed comprise liquidity, profitability, leverage, and activity ratios, while the dependent variable is financial distress. The research utilizes multiple linear regression analysis within a quantitative framework. From a population of 170 companies, purposive sampling was applied to select 23 firms as the sample. Data analysis was performed utilizing SPSS version 25. The results indicated that liquidity, profitability, and activity ratios have a significant negative influence on financial distress, implying that higher levels of these ratios are associated with a reduced risk of distress. Conversely, the leverage ratio demonstrated a significant positive effect on financial distress, indicating that increased dependence on debt heightens the probability of financial difficulties. This study contributes to existing literature and offers important guidance for company management, investors, and creditors in the process of making financial decisions.
THE INFLUENCE OF COMPANY SIZE, LEVERAGE, PROFITABILITY, PUBLIC SHARE OWNERSHIP, BOARD OF COMMISSIONERS SIZE, AND AUDIT COMMITTEE SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Salma Salsabila; Subadriyah Subadriyah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.2962

Abstract

Introduction: This investigation aims to determine the effect of company size, leverage, profitability, public share ownership, board size, and governance audit size on the corporate social responsibility disclosure committee. Methods: This study uses multiple linear regression analysis methods. Results: The findings indicate that a company's size or leverage does not significantly impact CSR disclosure. On the other hand, CSR disclosure was positively and significantly affected by profitability and the size of the board of commissioners. In contrast, profitability and the size of the board of commissioners proved to have a positive and significant effect on CSR disclosure. However, public share ownership and audit committee size did not show a significant impact. The conclusion of this study confirms the importance of profitability and board size in encouraging CSR disclosure, while other factors do not contribute significantly. Keywords : Corporate Social Responsibility, company size, leverage, and profitability.
Co-Authors Aan Zainul Anwar Aida Nahar Aida Nahar Ali Ali Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Aminudin, Moch Amri, Safana Aulia Andre Anggriawan Anika Putri Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Fatchur Rohman Febriyani, Vivi Feni Rahmawati Fitriya Mufidah Ghea Norma Gupita Icha Setyowati Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nur Isnaini Faizatul Ummah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Rona Monika Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salma Salsabila Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh