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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Kalbiscientia Jurnal Sains dan Teknologi ABDIMAS Jurnal Pengabdian Kepada Masyarakat Kalbisocio: Jurnal Bisnis dan Komunikasi Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi International Journal of Educational Technology and Artificial Intelligence Gotong Royong : Jurnal Pengabdian, Pemberdayaan Dan Penyuluhan Kepada Masyarakat (J-P3KM) e-Jurnal Apresiasi Ekonomi Jurnal Bisnis dan Ekonomi Proceeding of International Conference on Entrepreneurship (IConEnt) KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Florencia Irena Lawita
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Pengaruh Profitabilitas, Likuiditas, Leverage, dan Capital Intensity terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2015-2019 Manalu, Sintya Erika Reza; Lawita, Florencia Irena
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 2 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i2.1877

Abstract

This study aims to determine the effect of profitability, liquidity, leverage and capital intensity on tax agressiveness in mining compannies listed on the IDX for the 2015-2019 period. This study uses quantitative research methods using secondary data. The population in this study uses mining companies listed on the IDX. The sample in this study totaled 20 companies with the 2015-2019 period. Data analysis in this study used multiple regression analysis. The results showed that profitability has a negative effect on tax aggressiveness, liquidity has a negative effect on tax agressivenness, leverage has a negative effect on tax agressivenness, capital intensity has no effect on tax agrressiveness,
Pengaruh Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Perbankan Periode 2018-2020 Adiwiratna, Paras Surya; Lawita, Florencia Irena
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 1 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i1.3525

Abstract

This study is aimed at knowing the influence of corporate governance on tax avoidance assessed with an effective tax rate (ETR). The size of the board of commissioners, audit committee, managerial ownership and institutional ownership are used as elements in corporate governance to be tested in research. The sample was determined by purposive sampling which found 32 banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The study used secondary data as database. The research analysis method used is a multiple regression analysis method and is processed using SPSS 25. The results showed that the size of the board of commissioner had a negative effect on tax avoidance. Instituional ownership had a positive effect on tax avoidance. The audit committee and managerial ownership cannot influence tax avoidance
Digitalisasi Akuntansi dan Transformasi Nilai Budaya: Adaptasi Sosial UMKM di Kota Tangerang Lawita, Florencia Irena; Wicaksono, Dading Damas Ario; Yanto, Teguh; Pratama, Irvan Bayu; Yolanda, Eveline Mischeilla
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2867

Abstract

This study aims to examine how accounting digitization contributes to cultural value transformation and social adaptation among Micro, Small, and Medium Enterprises (MSMEs) in Tangerang City. The focus of the study lies on the determining factors of adoption, such as financial and digital literacy, perceived benefits, infrastructure availability, and implementation costs. The research method used is a qualitative approach through in-depth interviews with a number of MSME actors from various business sectors. The results show that digital literacy is a key factor in increasing MSME actors' understanding of the use of accounting applications. Overall, this study confirms that the success of accounting digitization in MSMEs does not only depend on technological aspects, but also on social support, cultural adaptability, and policies that support digital inclusiveness. These findings are expected to provide practical contributions to the development of MSME empowerment strategies and enrich the literature on the integration of technology and culture in accounting practices.
ANALYSIS OF THE EFFECT OF ACCOUNTING UNDERSTANDING, ACCOUNTING INFORMATION SYSTEMS, AND ORGANIZATIONAL CULTURE ON THE QUALITY OF MSME FINANCIAL REPORTS Lawita, Florencia Irena; Suhendah, Rousilita
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1012

Abstract

This study aims to examine the influence of accounting knowledge, accounting information systems, and organizational culture on the quality of financial statements in Micro, Small, and Medium Enterprises (MSMEs). The background of this study is based on the importance of quality financial statements as a basis for decision making and a form of accountability in MSME financial management. The research method used is a quantitative approach with data collection through the distribution of questionnaires to MSME actors in Indonesia. The collected data was then analyzed using multiple linear regression techniques to see the relationship and influence between variables. The results show that accounting knowledge has a significant effect on financial statements. Similarly, accounting information systems have a significant influence on improving the quality of financial statements. In addition, organizational culture also has a significant impact on the quality of MSME financial statements. These findings emphasize the importance of improving the competence of MSME actors in the field of accounting, implementing appropriate accounting systems, and establishing an organizational culture that upholds integrity and accountability. Further research is recommended to add other relevant variables and use mixed methods for more comprehensive results.
Co-Authors Adelia, Yohana Adeline Milagros Adiwiratna, Paras Surya Adrian, Michael Agatha Violin Angeliny , Angeliny Anjani, Isha Devi Annisa Dwiyanti, Annisa Ario Wicaksono, Dading Damas Budi Kurniawan Budi Kurniawan Budi Kurniawan Christian, Matthew Claudia Triana Damas, Dading Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Euro Priasaddha Dhammika Lie Gerard Hoffen Hadiwidjaja Gouwtama, Chanza Mudita Heiko Sastra Ika Sari, Hotma Glorya Intan Permatasari Josh Rade Manalu, Sintya Erika Reza Maria Stephanie Imanuel Marko Sebira Hermawan Maulana Malik Muhammad Muhammad, Maulana Malik Nadia Marcy Victoria Natasha Richelle Valencia Ibrahim Nicholas Nathan Santoso Orlanda, Rosalyn Paras Surya Adiwiratna Pratama, Irvan Bayu Putri Kezia Angelina Putri, Vallerie Redyna Rahardja, Liana Regina Amanda Putri Ricard Hermawan Ricard Hermawan Rousilita Suhendah Santoso, Yosef Budi Sastra, Heiko Stella Oktaviani Utomo, Prio Valenta Laurentya Wicaksono, Dading Damas Ario Yanto, Teguh Yolanda, Eveline Mischeilla