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All Journal Jurnal Manajemen Terapan dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MANAJEMEN MOTIVASI JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmiah Akuntansi Kesatuan Jurnal Aktiva : Riset Akutansi dan Keuangan Perspektif Akuntansi Jurnal Kolaboratif Sains Maqdis: Jurnal Kajian Ekonomi Islam Management Studies and Business Journal Accounting Studies and Tax Journal AJCD E-Jurnal Akuntansi GoodWill Journal of Economics, Management, and Accounting
Latifah Sukmawati Yuniar
Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effect of Transfer Pricing, Thin Capitalization and Foreign Ownership on Tax Aggressiveness in Manufacturing Companies in Indonesia Puspita, Desi Ayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p13

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and foreign ownership on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Secondary data was obtained from an annual report with a sample of 39 companies selected through the purposive sampling method, resulting in 195 observations. Data analysis was carried out using the help of WarpPLS 8.0 software. The results of the study showed that transfer pricing did not have a significant effect on tax aggressiveness, while thin capitalization and foreign ownership were proven to have a significant positive effect. These findings support the agency's theory that managers tend to act opportunistic in reducing tax burdens through capital structure policies and foreign shareholder encouragement. This research contributes to enriching the literature on tax avoidance practices in Indonesia and provides implications for regulators to strengthen tax regulations and supervision.
DETERMINAN KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PERANGKAT DAERAH KABUPATEN SIGI Antika, Rindi; Muliati, Muliati; Din, Muhammad; Yuniar, Latifah Sukmawati
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.51655

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis faktor-faktor penentu yang mempengaruhi kualitas laporan keuangan pada Organisasi Perangkat Daerah (OPD) Kabupaten Sigi sepertisistem akuntansi keuangan daerah, sistem pengendalian internal, komptensi SDM, komitmen organisasi dan pengawasan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan sumber data primer. Populasi dalam penelitian ini terdiri dari kasubag keuangan dan aset serta pegawai yang bekerja pada sub bagian keuangan di 48 OPD Kabupaten Sigi. Sampel pada penelitian ini menggunakan nonprobability sampling dengan teknik purposive sampling dengan jumlah sampel adalah 96 responden. Data analisis menggunakan regresi linier berganda melalui software IBM SPSS versi 25. Hasil penelitian menunjukan bahwa sistem pengendalian internal, kompetensi SDM dan pengawasan keuangan bepengaruh secara signifikan terhadap kualitas laporan keuangan. Sebaliknya, sistem akuntansi keuangan daerah dan komitmen organisasi tidak menunjukan pengaruh signifikan terhadap kualitas laporan keuangan. Temuan ini menegaskan perlunya pengendalian internal, pengembangan komptensi SDM, dan pengawasan keuangan yang efektif di OPD Kabupaten Sigi. Kata kunci: kualitas laporan keuangan, sistem akuntansi keuangan daerah, sistem pengendalian internal, komptensi SDM, komitmen organisasi, pengawasan
Pengaruh Anggaran Kas Terhadap Efektivitas Sistem Pengendalian Manajemen Pada Perusahaan: Literatur Review Akuntansi Manajemen: The Effect of Cash Budgeting on the Effectiveness of Management Control Systems in Companies: A Management Accounting Literature Review Amirul Afif Fatihah; Ernawaty Usman; Latifah Sukmawati Yuniar
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9623

Abstract

Literatur review ini bertujuan menganalisis bagaimana anggaran kas memengaruhi efektivitas sistem pengendalian manajemen (MCS) pada organisasi melalui sintesis sistematis penelitian yang dipublikasikan antara 2015-2025. Menggunakan metodologi kualitatif, studi ini secara sistematis meninjau 11 artikel penelitian di berbagai sektor dan konteks geografis untuk mengidentifikasi mekanisme dan faktor kontekstual. Penelitian ini mengungkapkan lima mekanisme kunci bagaimana anggaran kas memengaruhi efektivitas MCS yaitu perencanaan dan alokasi sumber daya, pemantauan dan pengendalian arus kas, pengukuran kinerja dan akuntabilitas, dukungan pengambilan keputusan strategis, dan mitigasi risiko likuiditas. Selain itu, lima faktor moderasi kontekstual diidentifikasi yaitu ukuran organisasi, kompetensi sumber daya manusia, infrastruktur teknologi informasi, budaya organisasi, dan ketidakpastian lingkungan, yang menentukan kuatnya hubungan ini. Review ini berkontribusi pada pemahaman bahwa anggaran kas merupakan komponen kritis sistem pengendalian manajemen yang efektif ketika diintegrasikan dengan struktur kontrol pendukung dan pertimbangan kontekstual, memberikan panduan berharga bagi praktisi dan peneliti masa depan dalam akuntansi manajemen.
CONTINGENCY STUDY OF FINANCIAL FRAUD IN VILLAGES: THE ROLE OF LOVE OF MONEY, RELIGIOSITY, AND MORALITY Liise, Sesika; Yamin, Nina Yusnita; Abdullah, M. Ikbal; Paranoan, Selmita; Yuniar, Latifah Sukmawati
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.724

Abstract

Grounded in contingency theory, this study explores how religious beliefs and the love of money affect the propensity to commit fraud within the context of Village Financial Management, with morality examined as a moderating variable. Contingency theory posits that organizational behaviour and control effectiveness depend on situational factors; therefore, differences in moral standards, religious values, and financial attitudes may lead to varying tendencies toward fraudulent behaviour. The research was conducted in 64 village administrations in Sigi Regency, involving 117 village officials as respondents. SEM–PLS was used to analyze the data. The results show that love of money has a positive and significant effect on fraud tendency. In contrast, religiosity has no significant effect, indicating that religious values are not always reflected in financial behaviour. Morality also fails to moderate the impact of love of money on fraud. These findings highlight the dysfunction of authority and lack of functional separation that weaken anti-fraud efforts. The study emphasizes the need to strengthen internal control systems and cultivate ethics and integrity among village officials as part of improving accountability and supporting sustainable village development.
The Role of Local Government Financial Performance in Achieving Sustainable Development Goal 11 Sari, Maya; Bakry, Mohammad Iqbal; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p05

Abstract

This study examines the role of local government financial performance in achieving Sustainable Development Goal (SDG) 11, with a particular focus on Target 11.1 concerning access to adequate and affordable housing. The study is motivated by Indonesia’s persistent housing backlog and the extensive presence of slum settlements, alongside uneven fiscal capacity and suboptimal allocation of local budgets for the housing sector. The analysis employs panel data covering 542 local governments in Indonesia from 2019 to 2022, resulting in 2,144 observations, and applies a random effects panel regression model. The findings indicate that total solvency has a positive and significant effect on SDG 11 achievement, suggesting that stronger long-term fiscal capacity enhances sustainable urban development outcomes. In contrast, financial flexibility shows a significant negative effect, implying that excessive flexibility without clear development priorities may hinder SDG performance. Institutional age, population size, and archipelagic status as control variables also exhibit positive effects. Overall, the study underscores the importance of strengthening local fiscal governance to support sustainable housing development.
Implementation Blue Accounting For Economic and Environmental Sustainability (Case Study of Salt Ponds at Talise Beach, Palu City) Ulva, Ulva; Yamin, Nina Yusnita; Indriasari, Rahayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9480

Abstract

Blue accounting, which integrates accounting principles with sustainability aspects, provides a holistic perspective on natural resource and environmental management. This study explores the application of blue accounting in the salt ponds of Talise Beach, Palu City, a coastal marine ecosystem rich in blue economy potential. Using qualitative methods, this study involved in-depth interviews, observations, and document analysis to examine blue accounting practices from a sustainability perspective. Interview data were analyzed thematically using the NVivo application, based on ecophenomenology theory to understand the interaction between humans (salt farmers) and the natural environment. The results show that salt farmers in Talise Beach live in a complex and profound interaction with their environment, especially seawater, land, and weather conditions. Salt farmers strive to manage natural resources effectively to improve production quality and yields, while facing evolving ecological and technological challenges. The salt production process still relies heavily on natural cycles and simple technology. Therefore, the production and quality of salt produced are also highly dependent on natural cycles. The quality of salt will impact its economic value and usefulness. This study provides a rich understanding of how local practices can reflect blue accounting principles, highlights the ecological and technological challenges faced, and offers insights for the development of a more holistic blue economy sustainability model.
Implementation of Corporate Social Responsibility in Improving the Welfare of the Surrounding Community (Case Study On PT Juyomi Sinar Labuan) Liana; Sugianto; Abdul Kahar; Latifah Sukmawati Yuniar
Journal GoodWill Vol. 5 No. 1 (2025): April 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/wedfzg15

Abstract

This study aims to evaluate the implementation of the Corporate Social Responsibility (CSR) program carried out by PT Juyomi Sinar Labuan and its impact on the welfare of the surrounding community. The research uses a qualitative approach with a case study method, through interviews, observations, documentation, and literature studies. The results of the study show that the implementation of PT Juyomi's CSR includes three main aspects, namely social, economic, and environmental. In the social sector, PT Juyomi facilitates free health services, ambulance assistance, education funds, support for religious activities, and distribution of basic necessities. In the economic sector, the company prioritizes recruiting local workers, providing interest-free loans to employees, and distributing village empowerment funds. Meanwhile, in the environmental aspect, the company routinely carries out reforestation and hands over industrial waste management to third parties. Although CSR programs have had a positive impact on people's welfare, some obstacles still arise, such as lack of transparency of information and negative environmental impacts in the form of reduced spring water sources due to mining activities. This research was conducted at PT Juyomi Sinar Labuan which is located at Jl. Taragengge, Labuan Lelea Village, Labuan District, Donggala Regency, Central Sulawesi. These findings show that the implementation of CSR contributes significantly to the socio-economic development of the community, but it needs to be improved in terms of sustainability and information disclosure.
The The Role of Government Internal Supervisory Apparatus and Corruption Control on Regional Independence Martinez, Deswita; Usman, Rudy; Yuniar, Latifah Sukmawati
Journal of Accounting, Business and Management (JABM) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v33i1.1642

Abstract

This study aims to examine the role of the government internal supervisory apparatus (APIP) and corruption control in enhancing regional fiscal independence. Regional fiscal independence refers to the condition where local governments can manage their finances autonomously without relying on central government funds. The study uses data from 1,018 observations consisting of provincial/regency/city governments in Indonesia during 2021-2022, with a final sample of 509 after excluding 33 regions lacking corruption control data. The main findings show that APIP’s capacity for effective supervision positively contributes to corruption control and ultimately increases regional fiscal independence. Regions with strong internal supervision tend to have more transparent and accountable budget management, reducing dependence on central funds. Furthermore, the study reveals that the age of the regional government, government status, and geographic location also significantly affect the level of fiscal independence. Therefore, strengthening APIP capacity and improving the effectiveness of corruption control should be prioritized to achieve sustainable regional fiscal independence.
The Value of Local Wisdom in the Practice of Fine Fee Treatment at the Mosu`sa Festival, Traditional of the Kaili Da`a Inland Tribe Indriasari, Rahayu; Mattulada, Andi; Pattawe, Abdul; N.S, Jurana; Yuniar, Latifah Sukmawati; Djasman, Nurhaja; Selviani, Andi; Sangadji, Mia Lestari
AMCA Journal of Community Development Vol. 6 No. 2 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i2.462

Abstract

This study aims to reveal the practice of the treatment of fine costs at the Mosu'Sa Traditional Festival of the Kaili Da'a Inland Tribe, Kaliburu Village, Sindue Tombusabora District. Donggala Regency, Central Sulawesi. This research is a qualitative study with ethnographic study analysis techniques. The results of the study found that the traditional festival is not only about the costs in implementing the traditional festival but there is another burden that is an additional burden, namely the cost of customary fines that can occur in the process of implementing the traditional mosu`sa festival due to customary violations. The practice of the treatment of fine costs in the Da'a inland tribe, especially in Kaliburu Village, is about honor, responsibility, and solidarity of one tribe.
Analysis of Photography Service Pricing at Grabedito Studio in Palu City Lahabu, Selfina; Sugianto, Sugianto; Usman, Ernawaty; Yuniar, Latifah Sukmawati
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8430

Abstract

This study analyzes the pricing process at Grabedito Studio in Palu and the factors influencing it. Using a qualitative case study approach, data were collected through interviews, observations, and documentation. COGS was calculated using the Full Costing method, while pricing followed the Cost Plus Pricing approach. Results show that the applied price exceeds COGS, indicating a Value-Based Pricing element, emphasizing skill and service quality. This suggests that photography pricing is shaped not only by costs but also by perceived value and professionalism, supporting fair, competitive, and sustainable pricing strategies.
Co-Authors Abdul Kahar Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Amalia Putri, Amalia Amirul Afif Fatihah Andi Ainil Mufida Tanra Andi Chairil Furqan Antika, Rindi Arif Gunarsa Bakry, Mohammad Iqbal betty betty Djasman, Nurhaja Ernawaty Usman Erwan Sastrawan Erwinsyah Erwinsyah Furqan, Andi Chairil Gunarsa, Arif Hartanti, Firli Adelia Ibrahim Ibrahim Lahabu, Selfina Lembah, Amelia Amanda Liana Liise, Sesika Mapparessa, Nurlaela Martinez, Deswita Masruddin Mattulada, Andi Maya Sari Meldawati, Lucyani Muhammad Ansar, Muhammad Muhammad Din Muliati Muliati, Muliati Muslimin, Ulfah Rizky Mustamin Mustamin N.S, Jurana Nadhira Afdalia, Nadhira Nichen, Nichen Nina Yusnita Yamin Parwati, Ni Made Suwitri Puspita, Desi Ayu Putra, Yosua Angkasa Rahayu Indriasari Rudy Usman Sangadji, Mia Lestari Satriani Satriani Selmita Paranoan Selviani, Andi Sri Rahayu Syah Sugianto Sugianto Sugianto Suriyadewi, Suriyadewi Syah, Sultan - Tanra, Andi Ainil Mufidah Ulva, Ulva Usman, Ernawati