Articles
<![CDATA[Pengaruh Tingkat Pengungkapan Informasi Korporasi Berbasis Website Terhadap Perilaku Tax Avoidance Perusahaan Go Public di Indonesia ]]>
<![CDATA[Fadhila Purendka]]>;
<![CDATA[Liza Alvia]]>;
<![CDATA[Mega Metalia]]>;
<![CDATA[Neny Desriani]]>
<![CDATA[ Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/jeap.v2i1.869
<![CDATA[This research aims to determine the effect of the level of website-based disclosure of company information on corporate tax avoidance behavior. The objects in this research are all companies listed on the Indonesia Stock Exchange for the period June 2024. Data collection in this research uses content analysis methods and data processing using the SPSS application. The sampling technique in this research used purposive sampling with a final sample size of 399 companies. The research results show that the level of website-based disclosure of company information has a negative and significant effect on tax avoidance behavior in public companies in Indonesia.]]>
<![CDATA[Pengaruh Kualitas Informasi Keuangan Terhadap Kinerja UMKM Di Kota Bandar Lampung ]]>
<![CDATA[Nurhayati Widi Utami]]>;
<![CDATA[Sudrajat Sudrajat]]>;
<![CDATA[Mega Metalia]]>;
<![CDATA[Agus Zahron Idris]]>
<![CDATA[ Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Mutiara Ilmu Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jumia.v2i2.2463
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) are a crucial sector in economic growth. However, they often face challenges in financial management, including accurate and reliable financial reporting. Based on a research activity, it was found that a significant portion of MSMEs do not regularly manage and present financial information. This is attributed to several issues encountered by MSMEs. The main identified problem is the limitation of competent human resources. Most MSMEs lack adequate financial experts. Additionally, some MSMEs face issues such as a lack of understanding of proper financial recording for informed business decision-making. Constraints in time and knowledge of financial management also hinder effective financial information management. This research was conducted on MSMEs located in Bandar Lampung. The sampling technique employed was purposive sampling, in which the researcher specified certain criteria to filter an appropriate sample size deemed relevant to the research objectives. A questionnaire was utilized as a research tool, employing the Structural Equation Model (SEM) for data analysis, including outer model and inner model testing. The research findings indicate that the quality of financial information positively influences the performance of MSMEs in Bandar Lampung.]]>
<![CDATA[Pengaruh Implementasi Kebijakan Akuntansi Aset Biologis, Praktik Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Serta Dampaknya Terhadap Manajemen Pajak ]]>
<![CDATA[Indah Oktanti Sembiring, Sari]]>;
<![CDATA[Metalia, Mega]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Tax management is carried out by all companies including the agricultural sector. In practice, the impact caused by various problems related to accounting policies of biological assets, transparency, accountability, responsibility, independence, and fairness and size of the company so that the impact on financial performance. This study aims to prove empirically whether there is an influence of good corporate governance practices and company size on tax management in agricultural sector companies. Research data were collected through questionnaire instruments, face-to-face interviews and group discussion forums which were conducted in several places in Indonesia. Sampling with non probability sampling. Data were analyzed using Structural Equation Model (SEM) and Analytical Hierarchical Process (AHP) approaches. The results showed that good corporate governance practices had an effect on tax management. But company size has no effect on tax management. In addition, the findings of this study prove that alternative strategies in the form of building good and conducive communication with stakeholders and good corporate governance practices are strategic policy priorities in tax management for agricultural sector companies to improve their financial performance. The limitation of this research lies in the analysis unit of the plantation and forestry sector alone, not yet in other agricultural sectors such as livestock and fisheries that have the same characteristics as regulated in PSAK No. 69 Agriculture, namely biological transformation.]]>
<![CDATA[Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan ]]>
<![CDATA[Benjamin Agustinus Haloho]]>;
<![CDATA[Mega Metalia]]>;
<![CDATA[Agus Zahron Idris]]>;
<![CDATA[Agrianti Komalasari]]>
<![CDATA[ Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.55606/akuntansi.v3i2.1986
<![CDATA[Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.]]>
<![CDATA[Determinant Percieved Usefulness in Decision Making on Accrual Based Accounting in Indonesian Ministries ]]>
<![CDATA[Mega Metalia]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i09.p17
<![CDATA[This study intends to investigate the impact of managerial ability, internal control effectiveness, and support from information technology on the quality of accrual accounting implementation and its effects on perceptions of utility in decision-making. In 87 ministries and institutions of the Republic of Indonesia, this research approach uses a survey that combines descriptive and verification analysis with units of analysis. The sort of data used comprises secondary and primary data, and it was tested using SEM and LISREL analysis strategy. The findings demonstrated that: information technology support, managerial competence, and the effectiveness of internal control have a positive effect on the quality of accrual accounting implementation; the quality of accrual accounting implementation has a positive impact on perceptions of usefulness in decision making; and information technology support, managerial competence, and the effectiveness of internal control have a positive impact on perceptions of the usefulness of accrual accounting application. Keyword: Information Technology Support; Managerial Competence; Effectiveness of Internal Control; Quality of Accrual Accounting Application; Perceived Usefulness in Decision Making]]>
<![CDATA[Pengaruh Kinerja Keuangan Dan Komite Audit Terhadap Nilai Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2019-2022 ]]>
<![CDATA[Putri, Risky Nindia]]>;
<![CDATA[Metalia, Mega]]>;
<![CDATA[., Sudrajat]]>;
<![CDATA[Kusumawardani, Niken]]>
<![CDATA[ Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus ]]>
Publisher : <![CDATA[CV. ITTC INDONESIA ]]>
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DOI: 10.47233/jebs.v4i4.1936
<![CDATA[Menguji pengaruh komite audit dan kinerja keuangan terhadap nilai perusahaan asuransi yang terdaftar di Bursa Efek Indonesia menjadi tujuan utama penelitian ini. Teknik kuantitatif digunakan dalam penyelidikan ini. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia, yang menggunakan strategi purposive sampling untuk pengambilan sampelnya. Serangkaian uji asumsi standar, termasuk normalitas, multikolinearitas, autokorelasi, dan heterodastisitas, digunakan dalam prosedur analisis data. Temuan penelitian ini membuktikan bahwa nilai perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) dipengaruhi secara negatif dan signifikan oleh kinerja keuangan, atau hipotesis pertama (H1) ditolak dan nilai asuransi perusahaan yang terdaftar di BEI berpengaruh positif dan signifikan terhadap komite audit atau hipotesis kedua (H2) diterima.]]>
<![CDATA[PENGUATAN MODAL USAHA UMKM DAN PENGEMBANGAN INKUBATOR BISNIS MENGGUNAKAN MODEL TANGGUNG RENTENG PADA PENGUSAHA INDUSTRI RUMAH TANGGA DAN UMKM DI DESA PAGUYUBAN KECAMATAN WAY LIMA PESAWARAN ]]>
<![CDATA[Mega Metalia]]>;
<![CDATA[Septiyanti, Ratna]]>;
<![CDATA[Kusumawardani, Niken]]>
<![CDATA[ Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/abdilaksana.v5i2.39137
<![CDATA[Program pengabdian ini membahas tentang upaya peningkatan kualitas produk bagi Usaha Mikro Kecil Menengah (UMKM) di desa Paguyuban provinsi Pesawaran melalui panduan proses registrasi Nomor Induk Berusaha (NIB), Sertifikasi Pangan Industri Rumah (PIRT) dan sertifikasi Halal . Tujuan dari studi ini adalah untuk memperkuat kesadaran dan keahlian pelaku UMKM dalam hal peraturan dan standar yang relevan untuk memastikan bahwa produk memenuhi standar kualitas yang ditentukan. Pendekatan yang dilakukan adalah dengan melakukan sosialisasi untuk memberikan informasi peluang dan manfaat pendaftaran NIB, PIRT dan sertifikasi Halal. Selain itu, dukungan langsung juga diberikan kepada UMKM untuk membantu mereka dalam pengelolaan operasional dan pengembangan produk. Hasil penelitian menunjukkan bahwa pelaku UMKM memiliki pengetahuan dan pemahaman yang jauh lebih baik mengenai pentingnya kepatuhan terhadap peraturan dan standar kualitas. Penerapan sertifikasi NIB, PIRT dan halal pada produk di desa Paguyuban memberikan dampak positif terhadap tingkat kepercayaan konsumen. Pelaku UMKM yang mengikuti pelatihan ini melaporkan peningkatan penjualan dan akses pasar yang lebih baik. Oleh karena itu, artikel ini berkontribusi terhadap pengembangan usaha kecil dan menengah di tingkat lokal dengan menunjukkan pentingnya pedoman untuk mencapai kualitas produk dan daya saing pasar.]]>
<![CDATA[PENDAMPINGAN PEMBUATAN NIB, PIRT, DAN SERTIFIKASI HALAL PENINGKATAN MUTU PRODUK UMKM MASYARAKAT DESA PAGUYUBAN KABUPATEN PESAWARAN ]]>
<![CDATA[Mega Metalia]]>;
<![CDATA[Septiyanti, Ratna]]>;
<![CDATA[Kusumawardani, Niken]]>
<![CDATA[ Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Pamulang ]]>
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DOI: 10.32493/abdilaksana.v5i2.39138
<![CDATA[Program pengabdian ini membahas tentang upaya peningkatan kualitas produk bagi Usaha Mikro Kecil Menengah (UMKM) di desa Paguyuban provinsi Pesawaran melalui panduan proses registrasi Nomor Induk Berusaha (NIB), Sertifikasi Pangan Industri Rumah (PIRT) dan sertifikasi Halal . Tujuan dari studi ini adalah untuk memperkuat kesadaran dan keahlian pelaku UMKM dalam hal peraturan dan standar yang relevan untuk memastikan bahwa produk memenuhi standar kualitas yang ditentukan. Pendekatan yang dilakukan adalah dengan melakukan sosialisasi untuk memberikan informasi peluang dan manfaat pendaftaran NIB, PIRT dan sertifikasi Halal. Selain itu, dukungan langsung juga diberikan kepada UMKM untuk membantu mereka dalam pengelolaan operasional dan pengembangan produk. Hasil penelitian menunjukkan bahwa pelaku UMKM memiliki pengetahuan dan pemahaman yang jauh lebih baik mengenai pentingnya kepatuhan terhadap peraturan dan standar kualitas. Penerapan sertifikasi NIB, PIRT dan halal pada produk di desa Paguyuban memberikan dampak positif terhadap tingkat kepercayaan konsumen. Pelaku UMKM yang mengikuti pelatihan ini melaporkan peningkatan penjualan dan akses pasar yang lebih baik. Oleh karena itu, artikel ini berkontribusi terhadap pengembangan usaha kecil dan menengah di tingkat lokal dengan menunjukkan pentingnya pedoman untuk mencapai kualitas produk dan daya saing pasar.]]>
<![CDATA[PENGARUH UKURAN DEWAN KOMISARIS DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Abdullah, Muhammad Syihab]]>;
<![CDATA[Metalia, Mega]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh parsial antara ukuran dewan komisaris dan komisaris independen terhadap pengungkapan tanggung jawab sosial perusahaan serta penambahan profitabilitas sebagai variabel moderasi. Perusahaan pertambangan yang terdaftar di BEI periode 2019-2022 digunakan sebagai populasi pada penelitian ini. Jenis data yang digunakan adalah data sekunder sedangkan metode yang digunakan dalam penelitian ini menggunkan purposive sampling dan analisis penelitian mengunakan moderated regression analysis, yang di mana terdapat total 72 sampel. Hasil penelitian didapatkan bahwa pengujian secara parsial variabel ukuran dewan komisaris berpengaruh positif sedangkan variabel komisaris independen tidak memiliki pengaruh. Pada uji Pada uji moderasi profitabilitas didapatkan hasil bawah variabel tersebut tidak mampu memoderasi hubungan antara variabel ukuran dewan komisaris dan komisaris independen dengan variabel pengungkapan tanggung jawab sosial perusahaan.]]>
<![CDATA[Pengaruh Implementasi Kebijakan Akuntansi Aset Biologis, Praktik Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Serta Dampaknya Terhadap Manajemen Pajak ]]>
<![CDATA[Indah Oktanti Sembiring, Sari]]>;
<![CDATA[Metalia, Mega]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Tax management is carried out by all companies including the agricultural sector. In practice, the impact caused by various problems related to accounting policies of biological assets, transparency, accountability, responsibility, independence, and fairness and size of the company so that the impact on financial performance. This study aims to prove empirically whether there is an influence of good corporate governance practices and company size on tax management in agricultural sector companies. Research data were collected through questionnaire instruments, face-to-face interviews and group discussion forums which were conducted in several places in Indonesia. Sampling with non probability sampling. Data were analyzed using Structural Equation Model (SEM) and Analytical Hierarchical Process (AHP) approaches. The results showed that good corporate governance practices had an effect on tax management. But company size has no effect on tax management. In addition, the findings of this study prove that alternative strategies in the form of building good and conducive communication with stakeholders and good corporate governance practices are strategic policy priorities in tax management for agricultural sector companies to improve their financial performance. The limitation of this research lies in the analysis unit of the plantation and forestry sector alone, not yet in other agricultural sectors such as livestock and fisheries that have the same characteristics as regulated in PSAK No. 69 Agriculture, namely biological transformation.]]>
