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All Journal DeReMa (Development Research of Management) Jurnal Manajemen Jurnal Abdimas Sangkabira Jurnal Multidisiplin Madani (MUDIMA) JWM (JURNAL WAWASAN MANAJEMEN) International Journal of Business and Applied Economics (IJBAE) E-JURNAL AKUNTANSI
Melinda Wijaya
Universitas Lambung Mangkurat
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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 1 
Exploration of Ethics of Public Accountants in the Values of the Banjar People's Philosophy of Life Melinda Wijaya
Jurnal Multidisiplin Madani Vol. 2 No. 12 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v2i12.1986

Abstract

This study aims to explore the ethics of public accountants in the values of the Banjar people's philosophy of life using qualitative methods with literature studies. This study describes the philosophy of life of the Banjar people, namely waja to kaputing when actualized in the code of ethics of public accountants it can become noble values that can be used as pledges and principles for public accountants. The hope of this research is that the association of the public accounting profession has implications from this research so that it can incorporate and consider the values originating from the waja motto until kaputing is merged into the ethical practice of public accountants
The Effectiveness of Stamp Duty on Tax Revenue Melinda Wijaya
International Journal of Business and Applied Economics Vol. 2 No. 4 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i4.5371

Abstract

Stamp Duty is a tax charged to taxpayers when using official documents. Stamp Duty rates have changed since January 1, 2021, because they follow the provisions of Law Number 10 of 2020. The purpose of this research is to determine the effectiveness of Stamp Duty on tax revenues in 2020–2022. This study uses a qualitative method approach while analyzing data using quantitative analysis techniques with primary and secondary data. Based on the results of data analysis and discussion, it shows that the effectiveness of Stamp Duty tax revenue has reached its target.
The Effect of Intervening Tax Avoidance on Leverage on Firm Value Melinda Wijaya; Yustrida Bernawati
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i01.p01

Abstract

This study aims to prove the effect of leverage on firm value empirically using tax avoidance as an intervening variable. This study uses company objects listed on the Indonesia Stock Exchange. The research sample used was 66 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018, which were selected by purposive sampling method, and the number of sample data was 198 data. The firm value variable is measured by price to book value, which was tested using linear regression using SPSS 23 and path analysis. The test results show that: (1) leverage has a significant effect on tax avoidance. (2) leverage and tax avoidance have a significant effect on firm value. (3) the tax avoidance variable cannot be proven as a variable that mediates leverage and firm value. Keywords: Leverage; Tax Avoidance; Firm Value.
MEMBANGUN EMPLOYABILITY MELALUI KECAKAPAN KEUANGAN, KEWIRAUSAHAAN DAN KESADARAN PAJAK PADA SISWA PAKET Melinda Wijaya; Atma Hayat; Sarwani Sarwani; Lili Safrida; Antonius Grivaldi Sondakh; Dwianto Muhktar Latif; Muhammad Yasin; Wia Rizqi Amalia; Sunaryo Sunaryo; Muhammad Ferdy Putra Chandranata
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3203

Abstract

Keterbatasan akses terhadap pendidikan formal sering kali berdampak pada rendahnya kesiapan kerja dan kemandirian ekonomi warga belajar pendidikan kesetaraan. Kondisi tersebut dapat memengaruhi kemampuan peserta dalam memasuki dunia kerja maupun mengembangkan usaha secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun employability siswa paket kesetaraan melalui penguatan kecakapan keuangan, kewirausahaan, dan kesadaran pajak. Kegiatan dilaksanakan di PKBM Al Azhar Banjarmasin dengan melibatkan 120 warga belajar Program Pendidikan Kesetaraan Paket A, Paket B, dan Paket C. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pre-test, pelatihan interaktif, diskusi, tanya jawab, dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan rata-rata nilai dari 65,00 pada saat pre-test menjadi 90,00 pada saat post-test atau meningkat sebesar 38,46%. Selain itu, hasil evaluasi menunjukkan tingkat kepuasan peserta mencapai 98%. Program yang dilaksanakan memberikan dampak positif terhadap pemahaman peserta terkait pengelolaan keuangan, pengembangan aktivitas kewirausahaan, dan aspek perpajakan yang diperlukan untuk menunjang kemampuan kerja dan keberdayaan ekonomi. Dengan demikian, kegiatan pengabdian ini berkontribusi dalam mendukung penguatan employability warga belajar pendidikan kesetaraan.
Mediasi Kepuasan Wajib Pajak dalam Pengaruh Digitalisasi Perpajakan terhadap Kepatuhan Wajib Pajak Yohana Yustika Sari; Fatimah Fatimah; Sustinah Limarjani; Diah Fitriaty; Melinda Wijaya
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 2 (2026)
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i2.470

Abstract

Tax digitalization refers to the integration of digital technology to enhance the efficiency and effectiveness of tax administration processes, including taxpayer registration, tax payment, and tax reporting. The Banjarmasin City Government, through BPKPAD, has adopted digital tax innovations for local taxes and introduced the Bijak (Banjarmasin Integrasi Pajak) application at the end of 2023 to support taxpayers in conducting digital tax transactions. This study aims to analyze the impact of tax digitalization on local taxpayer compliance and to assess the mediating role of taxpayer satisfaction in this relationship. The research involved 100 registered taxpayers who have used the Bijak application. The findings reveal that tax digitalization positively influences taxpayer compliance. Furthermore, the results confirm that taxpayer satisfaction acts as a mediator between tax digitalization and taxpayer compliance, emphasizing the crucial role of user experience in strengthening the effectiveness of digital tax systems.
FROM TAX EFFICIENCY TO ENVIRONMENTAL TRANSPARENCY: DRIVERS OF FIRM VALUE IN INDONESIAN ENERGY COMPANIES Melinda Wijaya; Sunaryo; Cahayani Kusuma Wardani; Mutmainah
DeReMa (Development Research of Management): Jurnal Manajemen Vol. 21 No. 2 (2026): September
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/derema.v21i2.11490

Abstract

This study aims to examine the effect of tax planning, green accounting, and carbon emission disclosure on firm value in energy sector companies listed on the Indonesia Stock Exchange during the period 2022–2024. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using purposive sampling, resulting in 66 observations. Data analysis was conducted using multiple linear regression analysis. The results show that tax planning does not have a significant effect on firm value, indicating that tax management strategies are not the main consideration for investors in assessing company performance. In contrast, green accounting and carbon emission disclosure have a positive and significant effect on firm value. These findings suggest that environmental responsibility and transparency in environmental information disclosure play an important role in increasing firm value, particularly in the energy sector, which has high environmental impact. This study implies that companies need to enhance the implementation of green accounting and carbon emission disclosure as part of sustainability strategies to improve investor trust and firm value. Abstrak dalam Bahasa Indonesia : Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, green accounting, dan pengungkapan emisi karbon terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel penelitian dipilih menggunakan teknik purposive sampling, sehingga diperoleh 66 observasi. Analisis data dilakukan dengan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa tax planning tidak berpengaruh signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa strategi pengelolaan pajak belum menjadi pertimbangan utama investor dalam menilai kinerja perusahaan. Sebaliknya, green accounting dan pengungkapan emisi karbon berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini menunjukkan bahwa tanggung jawab lingkungan dan transparansi dalam pengungkapan informasi lingkungan memiliki peran penting dalam meningkatkan nilai perusahaan, khususnya pada sektor energi yang memiliki dampak lingkungan yang tinggi. Penelitian ini mengimplikasikan bahwa perusahaan perlu meningkatkan penerapan green accounting dan pengungkapan emisi karbon sebagai bagian dari strategi keberlanjutan untuk memperkuat kepercayaan investor dan meningkatkan nilai perusahaan.
Co-Authors Antonius Grivaldi Sondakh Atma Hayat Bernawati, Yustrida Cahayani Kusuma Wardani Diah Fitriaty Dwianto Muhktar Latif Fatimah Fatimah Lili Safrida Muhammad Ferdy Putra Chandranata Muhammad Yasin MUTMAINAH Sarwani Sarwani Sunaryo Sunaryo Sunaryo Sustinah Limarjani Wia Rizqi Amalia Yohana Yustika Sari