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Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
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Kesiapan Implementasi SAK EMKM Pada UMKM Di Jepara (Studi Kasus di UMKM Safila Collection dan Fizaria Hijab) Aliyah, Siti; Safitri, Difi; Subadriyah, Subadriyah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.562

Abstract

This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.
Strategies for Preventing and Controlling Embezzlement in Indonesia through the Application of Situational Crime Prevention Approaches Subadriyah
Journal of Business Crime Vol. 1 No. 1 (2025)
Publisher : Journal of Business Crime

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70764/gdpu-jbc.2025.1(1)-06

Abstract

Objective: This research aims to explore the potential application of Situational Crime Prevention (SCP) theory as a crime prevention approach that focuses on criminogenic situations, particularly in the context of embezzlement in Indonesia. Research Design & Methods: This research uses a descriptive qualitative approach with a literature review based on the TASP model to analyze patterns of embezzlement in public procurement in Indonesia. Prevention strategies were designed using the principles of Situational Crime Prevention (SCP) with a focus on controlling crime situations. Findings: This study found that the application of Situational Crime Prevention (SCP) theory can significantly reduce opportunities for corruption crimes, including embezzlement, in Indonesia. The crime script technique helps map the stages of embezzlement, enabling the identification and elimination of criminogenic opportunities. SCP is more effectively applied to small-scale corruption by low-level officials, where the integrity of oversight institutions is more secure, compared to large-scale corruption involving high-ranking officials. Implications: Implementing SCP emphasizes the importance of reducing opportunities for crime through technological surveillance, administrative transparency, and cross-disciplinary solutions before seeking socio-political structural reforms. Recommendations include strengthening electronic surveillance, transparent procurement systems, and ethics education for public officials to build a culture of accountability. Contribution: This study shifts the focus of criminology in Indonesia from individual perpetrators to crime opportunities as direct causes. The research offers a practical action-based approach, combining modern theory with technological and administrative solutions to minimize corruption, providing a foundation for the application of SCP in local contexts.
ANALISIS FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE subadriyah; Safana Aulia Amri
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 5 No. 2 (2022): Juli (2022) - Desember (2022)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v5i2.1039

Abstract

Penelitian ini dilakukan untuk mengukur dan mengetahui aktivitas tax avoidance. Populasi penelitian seluruh perusahaan industri food and beverage yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020 dengan teknik penarikan sampel memanfaatkan teknik purposive sampling sehingga didapatkan total sampel 40 perusahaan. Dalam pengujian hipotesis dan analisis data menggunakan salah satu model statistik yaitu statistik deksriptif dan regresi linier berganda. Hasil dari riset ini menyatakan bahwasanya capital intensity tidak memberikan pengaruh terhadap tax avoidance. Inventory intensity memberikan pengaruh negatif terhadap tax avoidance. Sedangkan sales growth memiliki pengaruh positif terhadap tax avoidance. Kata Kunci: Capital Intensity, Inventory Intensity, Sales Growth, Tax Avoidance.
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.
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, 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 Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita 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 Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh