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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis PROGRESIF Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Innovative: Journal Of Social Science Research JAKBS Jurnal Ekonomi, Manajemen, Akuntansi
RANANDA SEPTANTA
UNIVERSITAS PAMULANG
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Edukasi Pengolahan Bayam sebagai Sumber Pangan Sehat di Masyarakat Saat Ini Rananda Septanta; Baharudin Saga; Khuzaeni Khuzaeni; Sairin Sairin
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.2054

Abstract

This Community Service Program (PKM) focuses on education regarding spinach processing as a healthy food source in contemporary society, especially for households. Spinach is widely available but its utilization in daily diets remains limited despite its high nutritional value in Indonesia. The objective of this activity is to increase community knowledge and skills in processing spinach into nutritious food products through community training. The PKM was conducted at Pamulang Permai Housing, Pamulang Barat, South Tangerang on April 11, 2026, involving 10 lecturers from Universitas Pamulang and 20 PKK women participants through preparation, implementation, and reporting stages with coordinated team planning, active community involvement, and structured program execution to ensure effective outcomes and sustainability of activities results. The implementation used presentation, hands-on practice, discussion, and question-and-answer sessions, following preparation, implementation, and reporting stages to enhance understanding supported by practical demonstrations and interactive learning media that encouraged participant engagement and motivation improvement. The results showed increased understanding and enthusiasm among participants in processing spinach into various healthy food innovations and practical skills. Participants were able to apply simple processing techniques and showed interest in continuing healthy food practices at home in future.
THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT FEES, AND COMPANY SIZE ON THE INTEGRITY OF FINANCIAL REPORTS Muhamad Eko Ariwibowo; Siarwi Siarwi; R.Mohd Zamzami; Rananda Septanta
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.8974

Abstract

This study aims to determine the effect of Financial Distress, Audit Fees, and Company Size on the Integrity of Financial Statements. This type of research uses quantitative methods. The population used in this study is Property and Real Estate Companies listed on the IDX for the period 2019-2023. The sampling technique uses Purposive Sampling to determine the most suitable criteria in this study. The criteria have been determined for 29 companies. The data analysis technique uses multiple linear regression with the help of Eviews 12 Software. The results of this study simultaneously Financial Distress, Audit Fees, and Company Size have a significant effect on the Integrity of Financial Statements. While partially Financial Distress has a significant effect on the Integrity of Financial Statements, Audit Fees do not affect the Integrity of Financial Statements, and Company Size does not affect the Integrity of Financial Statements.
THE INFLUENCE OF AUDIT REPORT LAG, AUDIT REPUTATION, AND AUDIT TENURE ON THE ACCEPTANCE OF GOING CONCERN AUDIT OPINIONS Ahmad Syauqi; Sairin Sairin; Lia Sahara; Rananda Septanta
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 7, No 2 (2026): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v7i2.9000

Abstract

This study aims to obtain empirical evidence regarding the influence of audit report lag, audit reputation, and audit tenure on the acceptance of going concern audit opinion. This study was conducted by analyzing the financial statements of companies in the Consumer noncyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 research year. The sample used in this study were Consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2024 period using a purposive sampling technique with predetermined criteria of 125 companies and obtained 39 companies. The number of samples was 39 companies listed on the Indonesia Stock Exchange (IDX) in 20192024 samples with a period of 5 consecutive years and produced 195 data. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. The variables used in this study are the audit report lag variable as the first variable, audit reputation as the second independent variable, and audit tenure as the third variable. The analysis technique used was logistic regression analysis with the help of E-Views 12. The results of this study indicate that audit report lag, audit reputation, and audit tenure simultaneously influence the acceptance of a going-concern audit opinion. However, partially, audit report lag and audit reputation do not have a significant effect. Audit tenure, on the other hand, significantly influences the acceptance of a going-concern audit opinion. Keywords: Going-Concern Audit Opinion, Audit Report Lag, Audit Reputation, Audit Tenure
Pengaruh Financial Distress, Fee Audit, dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Nurrotul Amalliyah; Rananda Septanta
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.11647

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Financial Distress, Fee Audit, dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan. Jenis penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Property dan Real Estate yang terdaftar di BEI periode tahun 2019-2023. Teknik pengambilan sampel menggunakan Puposive Sampling dan diperoleh sebanyak 29 perusahaan sebagai sampel dari total 93 perusahaan. Teknik analisis data menggunakan regresi linear berganda dengan bantuan Software Eviews 12. Hasil penelitian ini secara simultan Financial Distress, Fee Audit, dan Ukuran Perushaan berpengaruh signifikan terhadap Integritas Laporan Keuangan. Sedangkan secara parsial Financial Distress berpengaruh signifikan terhadap Integritas Laporan Keuangan, Fee Audit tidak berpengaruh terhadap Integritas Laporan Keuangan, dan Ukuran Perusahaan tidak berpengaruh terhadap Integritas Laporan Keuangan.
Pengaruh Capital Intensity, Pertumbuhan Penjualan, dan Leverage Terhadap Tax Avoidance Azri Syifa; Rananda Septanta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v2i2.1425

Abstract

This research aims to determine the effect of capital intensity, sales growth and leverage on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The population in this research are food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample used in this research was 23 companies with an observation period of 5 years in the 2018-2022 period and the number of financial reports sampled in this research was 115. The analytical tool used in this research was analysis with the help of the eviews version 10 program. Results The research conducted shows that simultaneously capital intensity, sales growth and leverage influence tax avoidance. while partially capital intensity has no effect on tax avoidance, partially sales growth has an effect on tax avoidance, and partially shows that leverage has an effect on tax avoidance.
Pengaruh Kepemilikan Institusional, Pertumbuhan Penjualan dan Nilai Perusahaan terhadap Agresivitas Pajak Muhammad Eko Ari Wibowo; Chaeru Syahru Ramdani; Adi Sofyana Latif; Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1349

Abstract

Tax aggressiveness remains an important issue in corporate financial management, particularly in consumer non-cyclical companies that tend to maintain stable performance across economic conditions. Differences in ownership structure and financial performance may influence managerial decisions related to tax planning. This study aims to analyze the effect of institutional ownership, sales growth, and firm value on tax aggressiveness in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research employs a quantitative approach with an associative research design. The sample was selected using purposive sampling, resulting in 15 companies with a total of 75 financial statement observations. The data were processed using Eviews 12 and analyzed through panel data regression techniques. The results indicate that, partially, institutional ownership has no significant effect on tax aggressiveness, suggesting that institutional investors may not effectively restrain corporate tax-related decisions. In contrast, sales growth and firm value have a significant effect on tax aggressiveness, indicating that companies with higher sales growth and greater market value tend to engage more aggressively in tax planning to maximize profits. Simultaneously, institutional ownership, sales growth, and firm value jointly affect tax aggressiveness. These findings imply that tax supervision and policy formulation should consider firm performance and market value characteristics in addition to ownership structure when addressing corporate tax aggressiveness.
Pengaruh Moralitas Pajak, Good Governance dan Budaya Pajak terhadap Kepatuhan Wajib Pajak Baharudin Saga; Yunus Nurhasan; Rananda Septanta; Khuzaeni Khuzaeni
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1350

Abstract

Taxpayer compliance is a critical factor in ensuring the effectiveness of tax revenue collection and supporting national development. However, in practice, many taxpayers fail to fulfill their obligations voluntarily due to limited awareness, distrust in government institutions, and insufficient internalization of tax-related norms. This study aims to examine the influence of Tax Morality, Good Governance, and Tax Culture on taxpayer compliance. The research employed a quantitative approach with a survey method, conducted at the Primary Tax Office of Pondok Aren, South Tangerang. The study population consisted of individual taxpayers, with a sample of 100 respondents selected through a simple random sampling technique. Data were collected using structured questionnaires with closed-ended Likert-scale questions and analyzed using multiple linear regression with SPSS version 27. The results indicate that tax morality does not significantly affect taxpayer compliance, suggesting that individual ethical awareness alone is insufficient without external support. In contrast, good governance and tax culture have a significant positive effect, highlighting the importance of transparency, accountability, and social norms in fostering voluntary compliance. Simultaneously, the three variables collectively show a significant impact on taxpayer compliance, emphasizing the necessity of integrating individual ethics, effective governance, and a strong tax culture to achieve higher compliance levels. These findings imply that fiscal policies should prioritize improving governance practices and promoting tax culture education to enhance taxpayer adherence.
Pengaruh Target Penerimaan Pajak, Realisasi Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Adi Sofyana Latif; Sapta Setia Darma; Rananda Septanta; Rijal Arslan
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1351

Abstract

Taxpayer compliance is a crucial factor in achieving optimal tax revenue and supporting sustainable government financing. However, differences between tax targets, realization, and enforcement mechanisms often raise questions regarding their influence on individual taxpayer compliance. This study aims to examine the effect of tax revenue targets, tax realization, and tax sanctions on individual taxpayer compliance. The research employs a quantitative approach using a survey method. The study was conducted at the South Jakarta Tax Office, with individual taxpayers who consistently paid taxes on time as the research subjects. The observation period spans five years, from 2019 to 2024. A simple random sampling technique was applied, resulting in 109 respondents. Primary data were collected through the distribution of structured questionnaires using a Likert scale. The data were analyzed using EViews version 9 with multiple linear regression analysis. The results indicate that, partially, tax revenue targets have a significant effect on taxpayer compliance, while tax realization and tax sanctions do not have a significant effect on taxpayer compliance. However, simultaneous testing reveals that tax revenue targets, tax realization, and tax sanctions collectively have a significant effect on taxpayer compliance. These findings suggest that strategic tax target setting plays a more influential role in encouraging compliance compared to realization outcomes and sanction policies.
Kepatuhan Wajib Pajak yang Dipengaruhi Kualitas Pelayanan, Sosialisasi Pajak dan Sanksi Pajak Chaeru Syahru Ramdani; Adi Sofyana Latif; Muhamad Eko Ari Wibowo; Rananda Septanta
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1352

Abstract

The rapid growth of e-commerce activities in Indonesia has increased the number of individual taxpayers conducting business through online platforms, particularly in urban areas such as Jakarta. This development presents challenges for tax authorities in ensuring taxpayer compliance, making service quality and tax socialization essential factors in improving compliance behavior. Therefore, this study aims to examine the effect of service quality and tax socialization on individual taxpayer compliance, as well as the moderating role of tax sanctions in this relationship. This research adopts a quantitative approach using a survey method. The population consists of individual taxpayers engaged in e-commerce businesses in Jakarta. A simple random sampling technique was employed, resulting in 117 respondents. Data were collected through structured questionnaires distributed via Google Forms and delivered directly to respondents through WhatsApp and email. The collected data were processed using SPSS version 25. Data analysis was conducted through descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that service quality and tax socialization have a significant positive effect on individual taxpayer compliance. However, tax sanctions are not able to directly moderate the influence of service quality and tax socialization on taxpayer compliance. These findings suggest that improving service quality and strengthening tax socialization programs are more effective strategies for enhancing compliance among e-commerce individual taxpayers.
Pengaruh Corporate Social Responsibility dan Perencanaan Pajak terhadap Nilai Perusahaan Rananda Septanta; Sapta Setia Darma; Muhamad Eko Ari Wibowo; Rijal Arslan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i1.1809

Abstract

The increasing demand for sustainable business practices and the growing attention to corporate fiscal strategies have made Corporate Social Responsibility (CSR) and Tax Planning central issues in evaluating firm performance, particularly in the agricultural manufacturing sector, which is closely associated with environmental and social impacts. This study aims to provide empirical evidence on the influence of CSR and Tax Planning on Company Value in agricultural-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research uses a quantitative approach with an associative research design. The population consists of all agriculture companies listed on the IDX, from which 18 companies were selected through purposive sampling, resulting in 70 financial report observations. Data were processed using SPSS 25 and analyzed using multiple linear regression. Hypothesis testing was performed at a 5% significance level. The findings reveal that CSR does not have a significant effect on Company Value, indicating that CSR initiatives in this sector may not yet be perceived by investors as value-enhancing. Conversely, Tax Planning shows a significant positive effect on Company Value. Additionally, CSR and Tax Planning simultaneously exert a significant influence on Company Value. These results underscore the role of effective tax strategies in enhancing firm value within the agricultural manufacturing industry.
Co-Authors Adi Sofyana Latif Ahmad Syauqi Arslan, Rijal Azri Syifa Baharudin Saga Chaeru Syahru Ramdani Chaeru Syahru Ramdhani Elloni Shenurti Khuzaeni Khuzaeni Lia Ira Sahara Lia Sahara Muhamad Eko Ari Wibowo Muhamad Eko Ariwibowo Muhammad Eko Ari Wibowo Muhammad Eko Ariwibowo NOVITA ADIYANI Nurrotul Amalliyah R. Mohd Zamzami R.Mohd Zamzami Raden Ai Lutfi Rijal Arslan Rijal Aslan Sairin Sairin Sapta Setia Darma Siarwi Siarwi Yunus Nurhasan