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All Journal EGALITA Journal of Accounting Science Yurisprudentia: Jurnal Hukum Ekonomi
Sri Andriani
UIN Maulana Malik Ibrahim Malang
Religion Arts Humanities Economics, Econometrics & Finance

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PENGUATAN EKONOMI KREATIF KELUARGA KESENIAN JARANAN DAN BANTENGAN TRAH KANJURUHAN KELURAHAN TLOGOMAS KOTA MALANG Sri Andriani; Dwi hidayatul Firdaus; Faridatus Suhadak
EGALITA Vol 10, No 2 (2015)
Publisher : Pusat Studi Gender UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.327 KB) | DOI: 10.18860/egalita.v10i2.4547

Abstract

Mentoring of society base on economics and business science have formed a group in posdaya, posdaya which became example is posdaya of As-syuro village Tlogomas Malang City. The society that developed art actually come from the Assembly of worshipers tahlil and tiba'an. They have been able to operate profesionally their tools, or in other words just do activities as a hobby and do friendship (Silaturahim) between pilgrims (jama’ah). So the common condition need the change of managerial ability. There is no handling expected can increase family income, and ultimately become superior product in Tlogomas and also can create a creative economy that also became the goal of the current Administration (President of Joko widodo). So. All condition commonly need change of managerial ability. Pendampingan masyarakat berbasis ilmu ekonomi dan bisnis yang telah membentuk kelompok dalam pos daya, maka pos daya yang yang menjadi dampingan adalah pos daya As-Syuro Kelurahan Tlogomas Kota Malang. Masyarakat yang mengembangkan kesenian ini sebenarnya bermula dari perkumpulan jamaah tahlil dan tiba’an. Mereka sudah mampu mengoperasikan secara profesioanal alat-alat pertunjukannya, atau dengan kata lain hanya melakukan kegiatan sebatas hobi dan melakukan silaturahim antar jamaah. Belum ada penanganan yang diharapkan memperoleh pendapatan yang dapat menambah pendapatan keluarga, dan pada akhirnya menjadi produk ungulan Kelurahan Tlogomas sekaligus dapat menciptakan ekonomi kreatif yang juga menjadi tujuan pemerintah sekarang (Presiden Joko widodo). Maka kondisi yang ada secara umum memerlukan pembenahan kemampuan manajerial.
MAPPING TAXPAYER AWARENESS RESEARCH : A BIBLIOMETRIC STUDY USING VOSVIEWER Atik Sayyidatul Islamiyah; Sri Andriani
Yurisprudentia: Jurnal Hukum Ekonomi Vol 11, No 1 (2025)
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/yurisprudentia.v11i1.15654

Abstract

This study aims to map the development of research on taxpayer awareness using a bibliometric approach with the aid of VOSviewer software. Data were collected from Google Scholar for the period 2019–2024 and analyzed using Publish or Perish, Mendeley, and VOSviewer. Dominant themes, key keywords, and the structural relationships between concepts in the relevant literature were identified through analysis. The mapping results revealed seven main clusters covering topics such as individual and corporate tax compliance, the role of education, sanctions, and the quality of tax services. Network visualization shows strong connections between taxpayer awareness, individual taxpayer compliance, corporate taxpayer compliance, tax sanctions, and socialization. Additionally, this study found that there is limited research on aspects of digitalization and psychological strategies in relation to taxpayer awareness. Consequently, this study not only provides a comprehensive overview of how the topic has evolved but also offers new research opportunities relevant to current policy needs. The findings are expected to serve as a foundation for the development of more inclusive, service-oriented, and improvement-focused tax policy strategies.
Governance Characteristics and Tax Avoidance: Evidence from Indonesia Anis Muviqotul Azizah; Sri Andriani
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2066

Abstract

General Background: Tax avoidance is a crucial issue in corporate governance and public finance as it directly affects government revenue and corporate legitimacy. Specific Background: In the energy and raw materials sector, tax avoidance is a growing concern due to the size of companies’ asset bases, the complexity of their operations, and their high social and environmental exposure, which makes internal governance factors highly relevant in explaining tax avoidance behaviour. Knowledge Gap: Previous research on tax avoidance in Indonesia has yielded mixed results, as most studies have analysed corporate characteristics in isolation and have not focused sufficiently on sector-specific conditions, particularly in the energy and raw materials sectors. Objective: This study examines the influence of corporate social responsibility (CSR), gender diversity and firm size on tax avoidance, both partially and simultaneously. Method: This study employs panel data regression analysis using secondary data sourced from the annual and sustainability reports of energy and raw materials companies listed on the Indonesia Stock Exchange for the years 2022–2024. Results: An R² value of 0.944 indicates that the research model is able to explain tax avoidance to a significant extent. Novelty: This study was conducted following the enactment of the HPP Act in Indonesia; given this issue, it is believed that more accurate information is required regarding the latest measures relating to tax avoidance. Implications: The findings can serve as input for various stakeholders, such as the government, companies and investors, in promoting more transparent tax practices and strengthening corporate governance.
Co-Authors Anis Muviqotul Azizah Atik Sayyidatul Islamiyah Dwi Hidayatul Firdaus Faridatus Suhadak