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All Journal Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal AKSI (Akuntansi dan Sistem Informasi)
Rika Meidiana Rahayu
Universitas Airlangga
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Board of Director Diversity in “Bhinneka Tunggal Ika” Concept Nor Rahma Rizka; Rika Meidiana Rahayu; Yacobus Soegiarto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4082

Abstract

One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversity of Indonesian. This study reflects the concept of "Bhineka Tunggal Ika" using an interpretive paradigm on the board of director diversity that can support the improvement of firm performance. This study uses library research. The results of this study found that the concept of “Bhinneka Tunggal Ika” is very suitable if applied to board diversity of board directors, especially in Indonesia.
Digital Transaction Factors and Benefit : Based on the Immanuel Kant’s Philosophy Rika Rahayu; Maridha Permatasari; Aulia Rahmadini
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.383

Abstract

The business world continuously changes due to technological developments. This change is in line with Immanuel Kant's philosophy that knowledge is something that has no boundaries. This study aims to identify the factors affecting the preferences and perceived benefits of using digital payments based on Immanuel Kant's philosophy. This study used a literature review method using online journal databases and other information to obtain relevant literature from previous studies. The results of the study showed that this change was in line with Immanuel Kant's philosophy regarding knowledge that humans will never reach the end of the journey but only continuously expand their horizons. Then, each change has determination factors, and the process of change results in benefits. In this digital era, people can adapt to transaction developments and also apply them. This is in line with Immanuel Kant's philosophy that every aspect of life experiences a dynamic or continuous change. Therefore, service providers or the community have to have adequate competence.
Does Firm Size Moderating Influence Of Sales Growth On Tax Avoidance ? Nor Rahma Rizka; Rika Meidiana Rahayu
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5526

Abstract

This study aims to obtain empirical evidence concerning the effect of sales growth and firm size on tax avoidance and to empirically prove whether firm size can moderate the effect between sales growth and tax avoidance. This study was conducted on mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. This study involved 17 companies with a total of 102 observations. Data were analyzed using moderated regression analysis. The results showed that sales growth and firm size had a positive effect on tax avoidance. Besides, firm size strengthened the effect of sales growth on tax avoidance.
Board of Director Diversity in “Bhinneka Tunggal Ika” Concept Nor Rahma Rizka; Rika Meidiana Rahayu; Yacobus Soegiarto
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4082

Abstract

One of the mechanisms to implement good corporate governance is board of directors diversity. Studies found the board of directors diversity has a positive effect on firm performance. Bhinneka Tunggal Ika philosophy is the best symbol of unity in diversity of Indonesian. This study reflects the concept of "Bhineka Tunggal Ika" using an interpretive paradigm on the board of director diversity that can support the improvement of firm performance. This study uses library research. The results of this study found that the concept of “Bhinneka Tunggal Ika” is very suitable if applied to board diversity of board directors, especially in Indonesia.
Co-Authors Aulia Rahmadini Maridha Permatasari Nor Rahma Rizka Yacobus Soegiarto