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Nugroho, Wawan Cahyo
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Transformasi Keuangan dan Perpajakan Digital bagi Poklahsar Desa Klampis Barat Yani, Prawita; Susila, Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia; Zuhroh, Nur Fatimatuz
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1190

Abstract

Global mobilization has become the main motivation for digital transformation in Small Medium Enterprises (SME). Financial statement from digital recording will provide the inclusive access for government and private funding as well. This community development implemented with joint partnership from Kelompok Pengolah dan Pemasar (Poklahsar) of Klampis Barat village in Bangkalan District. The target itself is mastering friendly-user digital accounting and tax app. So far SMEs under Poklahsar have difficulties to prepare a complete and real-time financial statement, so it can be crucial for business development. As for SME accounting app, it should be easy to understand, implement and analyze, therefore the method was to held socialization first then followed by MoneyLover training and mentoring. Lastly, monitoring and evaluation was held to ensure the implementation by assigning financial recording from last month. The implication would make financial and tax recording by MoneyLover as digital transformation for SMEs in Klampis Barat.
Executive Incentives on Tax Avoidance and Their Impact on Firm Value Nugroho, Wawan Cahyo
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7863

Abstract

Latar belakang: This study focuses on examining the effect of executive incentives on tax avoidance and firm value, the effect of tax avoidance on firm value, and the effect of executive incentives on firm value mediated by tax avoidance. Metode penelitian: The population in this study were pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2024. Sampling using purposive sampling obtained 10 samples. Hasil penelitian: The results of this study indicate that executive incentives affect tax avoidance because executives as operational leaders of the company will be willing to implement tax avoidance policies only if they also benefit from such actions, while executive incentives do not affect firm value due to the compensation structure is not well designed to encourage optimal performance. Tax avoidance does not significantly affect firm value because investors generally prefer to invest their investments in companies with stable or high profits. Tax avoidance does not mediate the relationship between executive incentives and firm value. Kesimpulan: Providing incentives only encourages executives to engage in opportunistic tax avoidance, but this action is not responded to positively by the market and is unable to increase the company's value.
Co-Authors Arini, Dian Aulia, Ismi Fitri Dian Agustia Dian Arini Fadlil Abdani Fastha Aulia Pradhania Fitria Magdalena Suprapto Fitria Magdalena Suprapto Hermono Widiarto khuzaini, Khuzaini Mohammad Faris, Mohammad Muktar Redy Pradhani , Fastha Aulia Pradhani, Fastha Aulia Putri, Devi lestari Pramita Rizfanni Cahya Putri Susila, Muktar Redi Susila, Muktar Redy Wahyu Widodo Widiarto, Hermono Yani, Prawita Zuhroh, Nur Fatimatuz