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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review Jurnal Ekonomika Current : Jurnal Kajian Akuntansi dan Bisnis Terkini INOPENDAS: Jurnal Ilmiah Kependidikan Jurnal Ekonomika EKONOMIKA45 KREATIF: Jurnal Pengabdian Masyarakat Nusantara Proceeding of The International Conference on Economics and Business Jurnal Pengabdian Masyarakat Nusantara Jurnal Manajemen Bisnis Kewirausahaan Journal of Governance, Taxation, and Auditing Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Bisnis Inovatif dan Digital Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Kemitraan Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Yessica Amelia
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Penerapan Green Accounting pada Perusahaan untuk Mendukung Keberlanjutan Lingkungan Muhammad Rizal; Yessica Amelia; Ngadi Permana
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4127

Abstract

This study aims to examine the influence of Human Capital and Organizational Commitment on employee performance at Labersa Toba Hotel & Convention Center in Balige City. The population in this study were all employees of Labersa Toba Hotel & Convention Center with a sample size of 129 employees, selected using total sampling techniques. This study uses a quantitative approach with a data collection instrument in the form of a questionnaire. Data analysis techniques used include validity tests, reliability tests, classical assumption tests, path analysis, and upsilon (v) tests. The results of the study indicate that there is a significant influence between Human Capital on employee performance. There is a significant influence between Organizational Commitment on employee performance, There is a significant influence between Human Capital on Organizational Commitment. Indirectly, there is an influence of Organizational Commitment in Mediating the influence of Human Capital on Employee Performance at Labersa Toba Hotel & Convention Center in Balige City. This study provides recommendations to companies to pay attention to aspects of Human Capital and organizational commitment in order to achieve company targets.
Strategi Penguatan Ekonomi Nasional di Tengah Kenaikan Pajak Yessica Amelia; Ngadi Permana; Farah Qalbia
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 1 (2025): April : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i1.2080

Abstract

The increase in the Value Added Tax (VAT) rate from 11% to 12% which will be enforced starting January 2025 is part of the tax reform efforts aimed at increasing state revenues and strengthening the foundation of national development. It is estimated that this policy can generate additional revenues of up to IDR 150 trillion per year, which will be used to fulfill strategic sectors such as infrastructure, education, health, and poverty alleviation programs. However, this policy also raises concerns about its negative impacts, such as decreased purchasing power, increased inflation, and pressure on the sustainability of micro, small, and medium enterprises (MSMEs). Therefore, this study aims to examine strategies for strengthening the national economy through a comprehensive approach, including providing tax incentives to MSMEs, subsidies for basic needs, strengthening social assistance, and increasing transparency in managing the state budget in order to mitigate the impact of the policy fairly and sustainably.
PERAN PENTING LINGKUNGAN SEKOLAH DAN DUKUNGAN ORANG TUA DALAM MELANJUTKAN PENDIDIKAN Amelia, Yessica; Rizal, Muhammad; Austin, Diani
INOPENDAS: Jurnal Ilmiah Kependidikan Vol 7, No 1 (2024): Inopendas : Jurnal Ilmiah Kependidikan (Februari 2024)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jino.v7i1.12007

Abstract

Continuing education is essential in today's rapidly evolving world, allowing individuals to adapt to new challenges, broaden their horizons, and improve their skills. This research aims to explore the significant impact of the school environment and parental support on students' interest in continuing their education. Researchers used descriptive quantitative methods with cluster sampling techniques for 219 respondents. The results of this study explain a significant effect. A school environment that provides access to various learning opportunities can inspire enthusiasm for continuous learning and empower students to achieve educational goals. Additionally, parental support is critical in ensuring successful continuing education. Parents can instill a strong work ethic, resilience, and growth mindset for lifelong learning by encouraging their children to set goals, providing guidance, and offering emotional support.
MENGUNGKAP PERAN KARAKTERISTIK INTERNAL PERUSAHAAN DALAM PENGGUNAAN NEGARA SURGA PAJAK: EXPLORING THE ROLE OF INTERNAL FIRM CHARACTERISTICS IN TAX HAVEN UTILIZATION Aprilia, Sabrina Dwi; Amelia, Yessica; Permana, Ngadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.282-403

Abstract

The use of tax havens remains a critical issue in international taxation, posing challenges to the effectiveness of national revenue collection. This study aims to investigate the effects of intangible assets, multinationality, thin capitalization, transfer pricing, capital intensity, and firm size on the likelihood of utilizing tax havens. Based on 126 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, the study employs a quantitative approach using multiple linear regression analysis, supported by classical assumption testing, t-tests, F-tests, and R² analysis. The empirical results reveal that multinationality, capital intensity, and firm size have a significant positive influence on tax haven utilization, while thin capitalization shows a significant negative effect. In contrast, intangible assets and transfer pricing are found to have no significant effect. Collectively, all independent variables significantly affect tax haven utilization. These findings suggest that tax haven usage is driven by a complex interplay of internal firm characteristics rather than any single factor. This study contributes to the literature on international tax planning and provides practical implications for regulators to strengthen risk-based fiscal supervision and mitigate aggressive tax strategies.
Inovasi Digital dalam Audit : Implementasi Teknologi Blockchain untuk Transparansi dan Akurasi Laporan Keuangan Muhammad Rizal; Yessica Amelia; Farah Qalbia
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4132

Abstract

This research examines the implementation of blockchain technology in enhancing transparency and accuracy of financial reports in the audit process. Using qualitative methods with comprehensive literature studies, this research analyzes three main aspects: blockchain's potential to improve financial report transparency, its impact on audit accuracy, and implementation challenges. Research findings show that blockchain characteristics such as immutability, transparency, and decentralization provide a strong foundation for a more efficient and reliable audit system. This technology enables real-time data verification, audit process automation, and more effective fraud prevention. Although there are challenges, such as infrastructure investment needs and human resource competency development, blockchain's long-term benefits in improving audit quality make it a promising solution for digital transformation in auditing. This research provides important contributions to modern audit practices and can serve as a reference for financial institutions and regulators in developing adaptive frameworks to technological developments.
Kompleksitas Akuntansi dan Kualitas Audit: Peran Rotasi Mitra Audit dan Jasa Non-Audit sebagai Faktor Moderasi Rizal, Muhammad; Amelia, Yessica
Studia Ekonomika Vol. 23 No. 2 (2025): Juli: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i2.302

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kompleksitas pelaporan akuntansi terhadap kualitas audit dengan memperhatikan peran moderasi rotasi mitra audit dan penggunaan jasa non-audit. Melalui pendekatan kualitatif literatur review, penelitian ini menelaah berbagai studi terdahulu untuk mengeksplorasi hubungan antara faktor-faktor tersebut dalam konteks audit. Hasil penelitian menunjukkan bahwa kompleksitas pelaporan akuntansi dapat meningkatkan tantangan bagi auditor dalam menjaga kualitas audit. Sementara itu, rotasi mitra audit dapat memperbaiki independensi auditor, namun dapat menurunkan kualitas audit jika dilakukan terlalu sering. Penggunaan jasa non-audit, meskipun dapat memberikan wawasan tambahan, berpotensi menurunkan kualitas audit jika tidak diatur dengan ketat. Penelitian ini memberikan wawasan yang penting bagi praktisi dan pembuat kebijakan dalam mengelola faktor-faktor tersebut untuk meningkatkan kualitas audit.
Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta Agustinus, Rendy; Ruslaini, Ruslaini; Amelia, Yessica
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.177

Abstract

Penelitian ini mengkaji dampak tarif pajak, kualitas pelayanan fiskus, pengetahuan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM. Berbeda dari penelitian sebelumnya, studi ini menggunakan pendekatan analisis garis kontinum yang masih jarang digunakan untuk mengevaluasi persepsi dan perilaku secara simultan. Penelitian dilakukan pada 155 pelaku UMKM di Jakarta Barat selama Maret-April 2025, dengan Teknik purposive sampling. Data dihimpun melalui kuesioner terstruktur dan dianalisis melalui Structural Equation Modeling with Partial Least Squares (SEM-PLS). Temuan studi ini menunjukkan bahwa keempat variabel secara signifikan memengaruhi kepatuhan pajak, baik satu persatu maupun secara bersamaan. Kesadaran wajib pajak memiliki efek terkuat, diikuti oleh pengetahuan pajak, tarif pajak, dan kualitas layanan fiskal. Analisis garis kontinum mendukung temuan ini, menunjukkan persepsi positif secara umum di semua variabel, terutama kesadaran wajib pajak dan tarif pajak. Namun, pengetahuan pajak meskipun dirasakan sedikit lebih rendah menunjukkan pengaruh perilaku yang lebih kuat daripada tarif pajak, menunjukkan persepsi dan perilaku tidak selalu selaras. Studi ini menyimpulkan bahwa peningkatan kepatuhan UMKM memerlukan fokus pada pendekatan edukatif dan personal, yang menguatkan aspek internal seperti kesadaran dan pemahaman, serta didukung layanan fiskus yang adaptif dan informai yang transparan mengenai kebijakan pajak dalam hal ini tarif pajak.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Herliyana, Elsa; Amelia, Yessica; Rizal, Muhammad
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.183

Abstract

Pajak merupakan kewajiban yang menjadi salah satu sumber utama pendapatan negara, namun sering dianggap sebagai beban yang dapat menurunkan profitabilitas perusahaan sehingga memicu praktik tax avoidance. Penelitian ini bertujuan menganalisis pengaruh ukuran perusahaan, leverage, profitabilitas, dan corporate social responsibility terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling, melibatkan 192 observasi dari 32 perusahaan, dan diolah menggunakan E-Views 12. Analisis regresi linier berganda didahului oleh uji asumsi klasik yang seluruhnya terpenuhi. Hasil penelitian menunjukkan bahwa: (1) Ukuran Perusahaan tidak berpengaruh signifikan terhadap tax avoidance, sejalan dengan teori agensi yang menyatakan bahwa ukuran perusahaan tidak selalu mencerminkan efektivitas pengelolaan manajemen dalam meminimalkan konflik kepentingan; (2) Leverage berpengaruh positif dan signifikan terhadap tax avoidance, mendukung teori keuangan perusahaan yang menjelaskan bahwa penggunaan utang memberikan manfaat tax shield melalui pengurangan beban pajak; (3) Profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance, sesuai teori agensi yang menekankan bahwa perusahaan dengan kinerja keuangan tinggi cenderung menjaga reputasi dan patuh pajak; dan (4) Corporate Social Responsibility tidak berpengaruh signifikan terhadap tax avoidance, menunjukkan bahwa keterlibatan sosial belum menjadi faktor strategis dalam keputusan penghindaran pajak. Temuan ini memberikan implikasi bagi pengembangan kebijakan perpajakan dan strategi manajemen keuangan, khususnya dalam pengelolaan struktur modal, peningkatan profitabilitas, dan penerapan tata kelola perusahaan yang berkelanjutan.
Unveiling the Challenges of Knowledge Management in Global Enterprises: An Exploratory Study Yessica Amelia; Eri Kusnanto; Ngadi Permana
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 1 No. 2 (2024): May : International Journal of Business, Marketing, Economic & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v1i2.197

Abstract

This qualitative study aims to investigate the challenges encountered in knowledge management within global enterprises. The research employs a qualitative research model to delve into the intricacies of knowledge management practices. Sampling techniques involve purposive sampling to select participants with expertise in knowledge management across diverse global enterprises. Data analysis utilizes thematic analysis to identify recurring patterns and themes within the collected qualitative data. The findings reveal multifaceted challenges such as cultural differences, technological limitations, and organizational complexities in implementing effective knowledge management strategies within global contexts. This study contributes to a deeper understanding of the nuances associated with knowledge management in multinational organizations, offering insights for practitioners and academics alike.
The Impact Of Tax Reforms On Stock Market Efficiency: A Study On Policy Changes And Market Dynamics Yessica Amelia; Ngadi Permana; Sarah Fitriyani
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.39

Abstract

This study examines the impact of tax reforms on stock market efficiency, focusing on how policy changes influence liquidity, price dynamics, and information flow within financial markets. Using the Tax Cuts and Jobs Act (TCJA) of 2017 as a case study, this research explores how tax reductions affect corporate decision-making, trading behavior, and the efficiency of asset pricing. The findings suggest that while tax reforms can enhance short-term liquidity and improve transparency in stock pricing, they also introduce challenges such as increased market volatility and information asymmetry. These results underscore the importance of aligning tax policies with market stability goals to optimize investor confidence and overall market efficiency.
Co-Authors Agustinus, Rendy Angiza, Vincencius Panji Mur Aprilia, Sabrina Dwi Astuti, Julia Austin, Diani Baehaqi Bagus Budiono, Bagus Cahyatih Kumandang Chafid, Lukman Clarencia Angelika Enfent, Theresya Afila Eri Kusnanto Evlin Chadra Rita Fachry Abda El Rahman Farah Qalbia Fathihani, Fathihani Grace Yulianti Herliyana, Elsa Hollines Luahambowo Ika Purwanti Indradewa, Rhian ISNAINI, Hamidah Nur Kafiden Langsar Waruwu Khoerunnisya, Annisa Kinanti, Khisi Luahambowo, Hollines Mohammad Chaidir Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nurdayanti, Resti Ranti Karlaili Rina Amelia Ruslaini, Ruslaini Sarah Fitriyani Sekar Arindia Savitri Sri Utami Nurhasanah Sri Utami Nurhasanah Suharyadi, Fajar Wipasana, Ari Dania