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All Journal AKUNTANSI DEWANTARA Jurnal Literasi Akuntansi IMPACTS: International Journal of Empowerment and Community Services
Fuadhillah Putri
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak: Ukuran Perusahaan sebagai Pemoderasi Suyanto; Sari Apriliyana; Hani Alfiani; Fuadhillah Putri
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.13327

Abstract

This research aims to examine transfer pricing, financial distress, earning management toward tax avoidance with firm size as moderating variable. The sample used in this study are companies of all sectors listed on the Indonesia Stock Exchange (IDX) in 2016-2019 and generated 171 sample data from 81 companies. The data analysis used in this research was conducted by using regression analysis and interaction test. The results indicate that transfer pricing has negative effect on tax avoidance, financial distress has negative effect on tax avoidance, earnings management has no effect on tax avoidance, firm size is unable to moderate the effect of transfer prices on tax avoidance, firm size is unable to moderate the effect of financial distress on tax avoidance and firm size are unable to moderate the effect of earnings management on tax avoidance.
Pengaruh Rasio Pertumbuhan, Rasio Efektivitas, dan Rasio Efisiensi terhadap Kesejahteraan Masyarakat di Daerah Istimewa Yogyakarta (DIY) Enggar Cahyaning; Fuadhillah Putri
Jurnal Literasi Akuntansi Vol 2 No 4 (2022): Desember 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i4.85

Abstract

Purpose: This study aims to test the influence of growth ratio, effectivity ratio, and efficiency ratio on social welfare in Daerah Istimewa Yogyakarta (DIY). Method: The method used in this study is purposive sampling with the availability of Report on local government finances (LKPD) and audit opinion as the criteria. The sample used is 6 LKPD in DIY each year or 78 total of objects. The data is proceeded by using EVIEWS. Finding: The first hypothesis is that the growth ratio has a significant positive effect on social welfare. The second hypothesis is that the ratio of effectiveness has a significant positive effect on social welfare. The third hypothesis is that the efficiency ratio has a significant positive effect on social welfare. The last hypothesis is that growth ratios, effectiveness ratios, and efficiency ratios have a significant positive effect on social welfare collectively. Novelty: DIY, one of the tourism cities in Indonesia with a low cost of living, is interesting to test the social welfare by using growth ratio, effectiveness ratio, and efficiency ratio. Keywords: growth ratio, effectiveness ratio, efficiency ratio, social welfare
Assistance in Introducing Operational Systems Along with Administration and Financial Reporting in Accordance with Tri-Nga Teachings (Ngerti, Ngroso, Nglakoni) Suyanto Suyanto; Yhoga Heru Pratama; Fuadhillah Putri; Abdul Rokhim
IMPACTS: International Journal of Empowerment and Community Services Vol. 4 No. 1 (2025)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v4i1.21022

Abstract

Purpose ­ This community service program aims to assist the Budi Pekerti Luhur Women's Sharia Savings and Loan Cooperative (KSPPS-P BUPELUR) in understanding its operational systems, preparing financial reports, and improving cooperative administration. During its eight years of operation, this cooperative still faces a number of challenges in financial management, such as manual financial recording, discrepancies between records and actual transactions, and errors in recording depreciation and amortization that do not match the amount of assets owned. In addition, the cooperative's management also experiences difficulties in bookkeeping and archiving financial documents. Methods - In this community service program, various methods will be used to provide solutions to the problems faced, including lectures, interactive discussions, independent assignments, role plays, and evaluations. These methods are expected to improve participants' understanding and skills in cooperative financial management. Result and discussions - The community service team will provide education and training covering various important aspects of the cooperative system, namely: Introduction to the cooperative operational system, Cooperative member registration procedures, Management of savings transactions, Management of financing transactions, Preparation of cooperative journals, Preparation of general journals, Preparation of financial reports, Management and regulation of administrative systems. The material presented in this training will refer to the Tri Nga philosophy, namely Ngerti (understanding), Ngrasa (feeling), and Nglakoni (doing). This approach aims to ensure that participants not only gain theoretical understanding, but also feel the importance of good financial management and apply it in their daily practices. Conclusion - Through this program, participants are expected to gain a better understanding of preparing financial statements based on Financial Accounting Standards for Private Entities (SAK EP). In addition, they will also be guided in recording depreciation and amortization of assets more accurately and improving their skills in bookkeeping and archiving financial documents systematically using digital technology, such as Google Drive and spreadsheets. Thus, cooperatives can manage their finances more efficiently, transparently, and in accordance with applicable accounting standards.
Co-Authors Abdul Rokhim Enggar Cahyaning Hani Alfiani Sari Apriliyana Suyanto . Yhoga Heru Pratama