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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Dinamika Akuntansi Keuangan dan Perbankan Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Terpadu Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJIE (Indonesian Journal of Informatics Education) Jurnal RAK (Riset Akuntansi Keuangan) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Moneter : Jurnal Keuangan dan Perbankan JPNM : Jurnal Pustaka Nusantara Multidisiplin JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi Jurnal Dinamika Manajemen "Indonesian Journal of Devotion and Empowerment (IJDE) "
Trisni Suryarini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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How do Trading, Service, and Investment Sector Companies Make Transfer Pricing Decisions? Desy Wahyu Priyanti; Trisni Suryarini
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 1 (2021): JASF (Journal of Accounting and Strategic Finance) - June 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i1.109

Abstract

The purpose of this study was to examine the effect of bonus mechanisms, tunneling incentives, debt covenants, and sales growth on company decisions in transfer pricing practices. Trading, service, and investment companies listed on the Indonesian Stock Exchange (IDX) in 2014-2018 were used as the research population. The sampling technique used a purposive sampling method with specific criteria so that the final sample of the study was 21 sample companies. The research analysis technique used multiple regression analysis techniques using the IBM SPSS 21 application. This study proved that the bonus mechanism and sales growth could not influence the company to choose to practice transfer pricing. Tunneling incentives have a positive and significant effect on the decision to practice transfer pricing. In contrast, debt covenants have a negative and significant impact on the decision to practice transfer pricing. This research concluded that bonus mechanisms and sales growth could not determine transfer pricing practice decisions while tunneling incentives can influence companies in making decisions on transfer pricing practices. Debt covenant has a negative and significant effect on transfer pricing practice decisions. Future research may use other bonus mechanism measures, such as proxies for compensation. Subsequent studies can select company objects with a larger population, such as non-financial companies on the IDX.
Determinant of Thin Capitalization in Multinational Companies in Indonesia Adi Nugroho; Trisni Suryarini
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 2 (2018): JASF (Journal of Accounting and Strategic Finance) - November 2018
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.27

Abstract

Thin capitalization is action of tax avoidance by having total debt more than total capital and that debt obtained from the same group of companies. This research aims to obtain the empirically evidence regarding the influence of multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size against thin capitalization. The population in this research is multinational companies listed on the Indonesian Stock Exchange in the year of 2014-2016. The sampling technique was purposive sampling and got an analysis unit of 40 companies. Ordinal Least Square (OLS) with SPSS is used as the analytical technique. The results show that multinationalism, tax haven utilization, tax uncertainty, and firm size have a significant positive effect on thin capitalization. The results also prove that the size of audit committees has significantly negative effect on thin capitalization. This research concludes that thin capitalization is influenced by multinationalism, tax haven utilization, tax uncertainty, firm size, and audit committee size. Suggestions related to this research are for further research to ensure the measurement of tax uncertainty more objectively and to extend sampling time.
Implementasi Green Accounting, Capital Intensity Serta Profitabilitas Terhadap Tax Agrresiveness, Dengan Corporate Governance Sebagai Variabel Moderasi Allan Mahendra; Trisni Suryarini
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.590

Abstract

Penelitian ini menguji pengaruh green accounting, capital intensity, dan profitabilitas terhadap tax aggressiveness dengan corporate governance sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dan data panel perusahaan sektor energi serta basic materials yang terdaftar di Bursa Efek Indonesia periode 2022-2025. Purposive sampling menghasilkan 201 observasi firm-year. Tax aggressiveness diukur dengan 1-CETR, green accounting dengan skor PROPER, capital intensity dengan rasio aset tetap terhadap total aset, profitabilitas dengan ROA, dan corporate governance dengan proporsi komisaris independen. Analisis dilakukan menggunakan regresi data panel. Uji Chow dan Hausman menetapkan fixed effect model sebagai model pengujian. Hasil menunjukkan bahwa green accounting dan capital intensity tidak berpengaruh signifikan terhadap tax aggressiveness, sedangkan profitabilitas berpengaruh positif dan signifikan. Corporate governance tidak memoderasi pengaruh ketiga variabel independen terhadap tax aggressiveness. Temuan ini menunjukkan bahwa agresivitas pajak lebih kuat dijelaskan oleh profitabilitas daripada praktik lingkungan, struktur aset, atau mekanisme tata kelola formal.
Determinants of Tax Avoidance: Examining the Roles of Capital Intensity, Business Ethics, and Financial Distress with Political Connections as a Moderating Factor Ema Melinda; Trisni Suryarini
Moneter: Jurnal Keuangan dan Perbankan Vol. 14 No. 1 (2026): APRIL
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v14i1.2831

Abstract

Tax avoidance is a strategy employed by companies to minimize tax burdens; however, such practices may generate various implications for both firms and governments. Factors such as capital intensity, business ethics, and financial distress are considered potential determinants of tax avoidance. In addition, political connection may strengthen or weaken the relationship between these factors and tax avoidance. This study aims to examine the effects of capital intensity, business ethics, and financial distress on tax avoidance, with political connection serving as a moderating variable. The study utilizes secondary data obtained from basic materials sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 108 observations. Data were analyzed using panel data regression with EViews 13 software. The findings indicate that capital intensity and financial distress have no significant effect on tax avoidance, while business ethics has a negative effect on tax avoidance. Furthermore, political connection strengthens the effect of capital intensity on tax avoidance but does not moderate the relationships between business ethics, financial distress, and tax avoidance.
The modeling of laboratory information systems in higher education based on enterprise architecture planning (EAP) for optimizing monitoring and equipment maintenance Yahya Nur Ifriza; Trisni Wulandari Veronika; Trisni Suryarini; Antonius Supriyadi
Matrix : Jurnal Manajemen Teknologi dan Informatika Vol. 13 No. 1 (2023): Matrix: Jurnal Manajemen Teknologi dan Informatika
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/matrix.v13i1.1-11

Abstract

The laboratory is a place to conduct scientific research, experiments, measurements, or scientific training. FMIPA UNNES has several laboratories distributed in each department to support student lectures. Through the implementation of practicum in the laboratory, students are expected to be able to find a concept, foster scientific attitudes, and critical thinking skills. Good laboratory management is expected to be able to utilize laboratory resources effectively and efficiently. Laboratory equipment must be ensured to function properly and be ready to be used for practicum. To support this, it is necessary to monitor the condition of the equipment and immediately repair the equipment if any damage is found. The current obstacle is monitoring tool repairs manually, so there are shortcomings such as poor documentation, and equipment conditions that cannot be monitored online. In this study, an information system for monitoring the maintenance of laboratory equipment in the departments in the FMIPA UNNES environment will be built. The research method begins with a literature study, initial data collection and observation, EAP-based system design, system testing, system analysis, and system evaluation. This study uses the SDLC (System Development Life Cycle) approach which is used to develop a product for the Monitoring Information System for the Maintenance of Laboratory Equipment. Testing is done using black box testing. From the results of development and testing, it can be concluded that the system can be used to simplify the process of managing laboratory equipment with a UAT value of 88% suitable for use.
Co-Authors - Kusmuriyanto A.A. Ketut Agung Cahyawan W Adi Nugroho Adi Nugroho Agung Yulianto Agung Yulianto Agus Wahyudin Ain Hajawiyah Ain Hajawiyah Akmal, M Allan Mahendra Andhina Putri Keriyanti Andrean, Toni Angelica Vidda Andariesta Anna Kania Widiatami Antonius Supriyadi Anwar Zahid Apriliyana, Nining - Apriliyana, Nining - Arrizqy, Ivan Zidny Arrizqy, Ivan Zidny Atik Ul Mussanadah Audrye, Winda Badingatus Solikhah Bhudiyanti, Khopifa Candra Dwi Setyaningrum, Candra Dwi Desy Wahyu Priyanti Devi, Diah Kumala Dhini Suryandari, Dhini Ekaviana, Dessy Ema Aulia Erwanti Ema Melinda Etty Gurendrawati Evi Jayanti Falistiani Putri, Tiara Riza Falistiani Putri, Tiara Riza Fian Tri Rohmah Hasan Mukhibad Hera Khairunnisa Hikmatin, Rohmah I Gusti Ketut Agung Ulupui Ida Maftukhah Iis Ernawati, Iis Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indra Tri Wahyuni Islamiatun, Monita Bayu Jati, Kuat Waluyo Kayati, I N Kayati, Ima Nur Khafidhoh, Qonitatun Khafidhoh, Qonitatun Kiswanto Kiswanto Linda Agustina Magdalena Nany Maharamya Karuna Anggani Maylia Pramono Sari Melisa Dwi Kirnanda Muhammad Syamsuddin Muhammad Syamsuddin Nur Anita Nur Anita Nurchaqiqi, Rozi Prabowo Yudo Jayanto Pratama, Indriyani Purwoko, Agus Rahayu Dinassari Rahayu, Rita Rahayu, Silvia Retnoningrum Hidayah Riza Alhusna Nursheha, Riza Alhusna Rohmah, Fian Tri Rokhmatun, Rizka Nur Rokhmatun, Rizka Nur S Sukirman Sara R Basher Setyaningrum, Candra Dwi Shova Shovuro Shovuro, Shova Siti Lailatul Hidayah Siti Munawaroh Sri Mulyani Sukirman Sukirman Suntari Supriyadi, Antonius Trisni Wulandari Veronika Uswatun Khasanah Veronika, Trisni Wulandari Vincent Bastian Tertio Sayudha Yahya Nur Ifriza Zahid, Anwar Zakaria, Adam Zhafira Nilnamuna, Afifah Zulaikah, Marina