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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Manajemen dan Akuntansi
Mira Pramudianti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PARTISIPASI, TRANSPARANSI DAN AKUNTABILITAS PERENCANAAN DAN PENGANGGARAN DANA DESA Erna Hendrawati; Mira Pramudianti
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3113

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan partisipasi, transparansi dan akuntabilitas dalam perencanaan dan penganggaran dana desa. Teknik Pengumpulan data dengan observasi, wawancara dan dokumentasi. Responden penelitian ini adalah perangkat desa, BPD dan perwakilan masyarakat di desa Setro, kecamatan Menganti Gresik. Teknik pengolahan data dengan editing, interprestasi. Partisipasi RPJMDesa dan RKPDesa, musyawarah perencanaan pembangunan desa melibatkan perangkat desa, BPD, LPMD, tokoh masyarakat, organisasi kemasyarakatan, RT,RW, kepala dusun. Transparansi, adanya mekanisme dan akses masyarakat dalam penyampaian pendapat, mengajukan tanggapan, kritik terhadap pemerintahan desa, keterbukaan dokumen RKPDesa Setro sebagai dasar penyusunan APBDesa. Akuntanbilitas, RPJMDesa sebagai acuan dan arah perencanaan penyusunan RKPDesa, dokumen RKPDesa sebagai dasar penyusunan APBDesa. Bentuk partisipasi APBDesa Setro tahun 2017, musyawarah antara tim Penyusun APBDesa dengan BPD, LPMD sebaggai perwakilan masyarakat. Transparansi APBDesa Setro, dibuat banner informasi tentang APBDesa desa Setro tahun 2017 di lokasi pelaksanaan program pembangunan, Akuntabilitas APBDesa Setro, penyusunan laporan pertanggungjawaban sebagai bentuk pertanggungjawaban penggunaan dana.
Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021 St. Khofifah; Mira Pramudianti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.880

Abstract

This study aims to analyze the factors that influence tax avoidance in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The independent variables analyzed in this study include profitability, sales growth, and leverage. This study uses secondary data in the form of annual financial reports of companies obtained from the official website of the Indonesia Stock Exchange. The method used in this study is multiple linear regression analysis with samples selected through purposive sampling method. This study examines the effect of each independent variable on tax avoidance, which is measured using the Effective Tax Rate (ETR) proxy. The results of the study indicate that profitability has a significant effect on tax avoidance, where companies with higher levels of profitability tend to avoid taxes. Meanwhile, sales growth has a significant effect on tax avoidance. Leverage also shows a positive effect on tax avoidance, indicating that companies with high debt levels tend to use interest expenses to reduce their tax liabilities. This study provides implications for regulators and policy makers to strengthen supervision of tax avoidance practices, especially in companies that have certain characteristics such as high profitability sales growth and leverage.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM MEMILIH KARIR SEBAGAI KONSULTAN PAJAK Renald Enrique Geovano Matahurila; Mira Pramudianti
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/rp5wab19

Abstract

This study aims to identify the characteristics that influence students' tendency to choose a career as a tax consultant. The factors analyzed include tax knowledge, job market considerations, financial rewards, and professional recognition. Data were collected through a questionnaire distributed to accounting students at Wijaya Kusuma University, Surabaya. The sample consisted of 58 respondents. This study employs multiple regression analysis using SPSS software version 20. The results indicate that the factors examined, such as tax knowledge and professional recognition, significantly influence the choice of a career as a tax consultant, while job market considerations and financial rewards do not significantly influence the choice of a career as a tax consultant.
Co-Authors Erna Hendrawati Renald Enrique Geovano Matahurila St. Khofifah