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All Journal Jurnal Manajemen Terapan dan Keuangan JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Journal of Information System, Applied, Management, Accounting and Research Journal of Islamic Accounting and Finance Research Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Journal of Management - Small and Medium Enterprises (SME's) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Unram Journal of Community Service (UJCS) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Innovation in Management, Accounting and Business Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Indonesian Journal of Society Development (IJSD) Jambi Accounting Review (JAR) International Journal of Integrative Sciences Innovative: Journal Of Social Science Research Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Journal of Management and Social Sciences Journal of Business Management and Economic Development Indo Green Journal Jurnal Pengabdian Masyarakat Indonesian Journal of Banking and Financial Technology (FINTECH) Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Commerce, and Management International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Journal of Global Economic Research Indo Green Journal CITACONOMIA : Economic and Business Studies Catha : Jurnal Penelitian Kreatif dan Inovatif Jurnal Cakrawala Akuntansi Jurnal Akuntansi dan Sistem Informasi
Nela Safelia
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Good Governance, Profitabilitas, dan Leverage Terhadap Penghindaran Pajak Pada Sektor Property dan Real Estat Yang Tercatat di Bursa Efek Indonesia Tahun 2018-2022 simbolon, astri; Arum, Enggar Diah Puspa; Safelia, Nela
Jambi Accounting Review (JAR) Vol 5 No 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.39934

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan corporate governance terhadap penghindaran pajak pada perusahaan properti dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022. Variabel independen dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, komisaris independen, return on assets dan debt to equity ratio, sedangkan untuk variabel dependen dalam penelitian ini menggunakan Effective Tax Rate (ETR). Penelitian ini menggunakan 9 sampel perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2018-2022, selama 5 tahun pengamatan terdapat 45 laporan tahunan yang dianalisis. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dan alat analisis data yang digunakan dalam penelitian ini menunjukan bahwa kepemilikan institusional berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.002, kepemilikan manajerial berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.027, DER berpengaruh terhadap tax avoidance dengan tingkat singnifikansi sebesar 0.031, sedangkan untuk komisaris independen dan ROA tidak berpengaruh signifikan terhadap tax avoidance.
Determinan Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Pada Organisasi Perangkat Daerah Kota Jambi Gushendarto; Wiralestari; Nela Safelia
CITACONOMIA : Economic and Business Studies Vol. 4 No. 02 (2025): April - Juni
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v4i02.1993

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, good corporate governance, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah, dengan sistem pengendalian internal sebagai variabel moderasi. Objek penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Kota Jambi yang merupakan entitas pelaksana anggaran dan pelaporan keuangan daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada pejabat struktural, bendahara dan staf penatausahaan pada 27 OPD, dengan total responden sebanyak 81 orang yang dipilih melalui teknik purposive sampling. Analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA) melalui bantuan perangkat lunak SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial akuntabilitas, transparansi, good corporate governance, dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Selain itu, sistem pengendalian internal terbukti memoderasi pengaruh akuntabilitas dan good corporate governance terhadap kualitas laporan keuangan, namun tidak memoderasi pengaruh transparansi dan pemanfaatan teknologi informasi. Implikasi dari penelitian ini menegaskan pentingnya penguatan sistem pengendalian internal serta penerapan prinsip tata kelola yang baik sebagai langkah strategis untuk meningkatkan akuntabilitas keuangan pemerintah daerah. Penelitian ini juga memberikan kontribusi terhadap pengembangan literatur akuntansi sektor publik, khususnya dalam pemahaman tentang peran variabel moderasi dalam hubungan antara faktor-faktor determinan dan kualitas pelaporan keuangan.
Uncovering the Relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture: A Literature Review Study Rizal Syafiie, Moh.; Herawaty, Netty; Mansur, Fitrini; Safelia, Nela; Kusumastuti, Ratih
International Journal of Educational Research & Social Sciences Vol. 6 No. 3 (2025): June 2025 ( Indonesia - Nigeria - Uzbekistan - Philippines )
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v6i2.947

Abstract

This study aims to examine the relationship between Corporate Social Responsibility (CSR), Fraudulent Financial Statements (FFS), and Culture through a Systematic Literature Review (SLR) approach. CSR is a form of corporate social responsibility that covers economic, social, and environmental aspects. At the same time, FFS is the manipulation of financial statements that aims to present information that does not match the actual conditions. The relationship between these two concepts is debated in the literature because although CSR is expected to increase transparency and accountability, cases of FFS are still common even in companies that claim to implement CSR well. Through the SLR method, this study collects and analyzes previous studies in the past five years to identify the relationship patterns and factors influencing CSR, FFS, and Culture. The results show uncertainty, with some studies supporting that CSR can reduce FFS risk through increased ethics and transparency. In contrast, other studies find that CSR can be used as a legitimization tool to hide manipulative practices. This research enriches the accounting and financial management literature by providing a more comprehensive understanding of the role of CSR in FFS control and its practical implications for firms and stakeholders.
The Effect of Profitability and Operating Cash Flow on Financial Distress with Firm Value as a Mediating Variable Dwi Rara Al Munawaroh; Wiralestari Wiralestari; Nela Safelia
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.764

Abstract

Technology sector companies are known for rapid innovation but also face high uncertainty, which is likely to cause financial distress. In Indonesia, several technology firms publicly traded on the Indonesia Stock Exchange (IDX) experienced declining profitability and negative operating cash flows during the 2021–2023 period. The aim of this research is to examine the influence of profitability and operating cash flow on financial distress, with firm value as an intervening variable. The research addresses inconsistencies in financial indicators—declining profits do not always indicate financial distress, especially when firm value is not taken into account. Using secondary data from annual reports and the Investing website, this study makes use of a quantitative method involving path analysis. A purposive sampling technique resulted in 78 firm-year observations. Data analysis was carried out using SPSS software. It was found that both firm value is positively and significantly affected by profitability and operating cash flow. However, only operating cash flow and firm value have a statistically significant positive relationship with financial distress, unlike profitability. Furthermore, firm value does not mediate the relationship between profitability and financial distress but does mediate the relationship between operating cash flow and financial distress. These findings suggest that operating cash flow is a more reliable indicator than profitability in predicting financial distress and emphasize the mediating role of firm value in financial instability.
PENGARUH CAPITAL INTENSITY, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023) Musyafiq, Nazrul; Mansur, Fitrini; Safelia, Nela
Jurnal Akuntansi & Keuangan Unja Vol 10 No 01 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i01.45717

Abstract

This study aims to determine the Effect of Capital Intensity, Sales Growth and Firm Size on Tax avoidance . The independent variables used in this study are Capital Intensity, Sales Growth and Firm Size. While the dependent variable in the study is Tax avoidance . This type of research is quantitative research. The population in the study were Properti and Real Estate companies listed on the Indonesia Stock Exchange for the period 2022-2023. The sample in this study was taken using the purposive sampling method with a sample size of 33 companies. The data analysis used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange. The analysis technique used is data regression using the help of E-Views 12 software. The results of this study indicate that Capital Intensity has no effect on Tax avoidance . While Sales Growth and Firm Size have a negative effect on Tax avoidance.
Application of Hexagon's Fraud Theory In Detecting The Tendency Of Fraud In Village Fund Management in Kerinci Regency With Religiosity As A Moderation Variable Anisa Rizki; Enggar Diah Puspa Arum; Nela Safelia
International Journal of Business and Quality Research Vol. 1 No. 04 (2023): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i04.646

Abstract

The purpose of this study is to determine the influence of hexagon fraud theory on the tendency of fraudulent village fund management in Kerinci Regency with religiosity as a moderation variable. Based on the type of data, this research is a type of quantitative research. The data collection method in this study used a questionnaire, which was carried out by dividing a list of questions to respondents so that these respondents provided answers. The results of this study are that the variables of capability, opportunity, and ego have a significant effect on the tendency of fraud in village fund management in Kerinci Regency. While the variables stimulus, collusion, rationalization do not affect the tendency of fraud in village fund management in Kerinci Regency. Furthermore, the variable of religiosity is only able to moderate the influence between opportunity and fraud tendencies. While the variables stimulus, capability, collusion, rationalization, and ego, religiosity is unable to moderate its effect on the tendency of fraud in village fund management in Kerinci Regency.
Optimalisasi Tata Kelola Pemerintah Daerah untuk Meningkatkan Akuntabilitas dan Transparansi di Kelurahan Olak Kemang Nela Safelia; Scheilla Aprilia Murnidayanti; Aegisia Sukmawati; Dahlia Dahlia; Afrizal Afrizal
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5026

Abstract

Urban villages hold crucial and strategic function in national development. Urban village is recognized as the smallest entity equivalent to a village. According to Government Regulation Number 73 of 2005 about Urban Village explains that urban village is led by “Lurah”. The leader of urban village has responsibility to manage the local resources, aiming to empower local community service, welfare, and foster self-sufficiency. To accomplish these goals, it requires professional local governance. However, there are still urban villages that indicate lack of adequate capacity to implement good governance in line with established standards. This research presents a community service program conducted by lecturers at accounting department, economic and business faculty in Jambi University, focusing local governance enhancement in Olak Kemang Urban Village, Jambi City. The main activities highlighted strengthening financial management and optimized digital tools to improve quality and effective communication with local community in Olak Kemang. According to the activities conducted showed that the urban village officials in Olak Kemang should enhance ability and skill in financial management and technology utilization, particularly optimize social media use. These initiatives are expected to foster greater accountability and transparency in financial management and public service within the urban village.
The Influence of Enterprise Risk Management, Slack Resources and Tax Avoidance on Firm Value (Empirical Study of Primary Consumer Sector Companies Listed on the Indonesian Stock Exchange 2020-2022) Gustina, Salsabila Ayu; Safelia, Nela; Ridwan, Muhammad
East Asian Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i7.9580

Abstract

This study aims to investigate the impact of enterprise risk management, slack resources, and tax avoidance on the valuation of primary consumer sector companies listed on the Indonesia Stock Exchange during the period from 2020 to 2022. The research employs a quantitative approach with purposive sampling method, utilizing a sample size of 132 companies. Data analysis includes descriptive statistics and multiple linear regression analysis conducted applying Eviews version 12 software. The findings suggest that enterprise risk management has a statistically significant negative influence on firm value, whereas slack resources and tax avoidance do not significantly affect firm value.
Determinants Of Stock Split With Dividend Policy As A Moderating Variable In Companies Listed On The Indonesian Stock Exchange Sarah Sinadela; Ratih Kusumastuti; Nela Safelia
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2387

Abstract

This study aims to analyze the factors influencing companies to undertake stock splits and examine the role of dividend policy as a moderating variable in the relationship between these determinants and stock splits. The independent variables used in this study include abnormal returns, trading volume activity, stock price, bid-ask spread, and market performance. Dividend policy is moderated using the dividend payout ratio. This study was conducted on companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Data were obtained through documentation methods from annual financial reports and market data published by the IDX. The sample selection was conducted using purposive sampling, with a sample size of 168 companies. The analytical method used was moderated regression analysis to test the direct and interaction effects between variables using SPSS 30 software. The results showed that abnormal returns, trading volume activity, stock price, and market performance significantly influenced stock splits, while the bid-ask spread had no direct effect. Dividend policy is shown to moderate the relationship between abnormal returns and stock prices but does not moderate the relationship between trading volume activity, bid-ask spread, and market performance with stock splits. This finding suggests that companies consider market signals and dividend strategies simultaneously when making stock split decisions. This research provides theoretical contributions to the corporate finance literature and provides practical implications for investors and company management in understanding stock and dividend policy strategies in the Indonesian capital market.
INDEPENDENSI DEWAN, FREKUENSI RAPAT, KEPEMILIKAN INSTITUSIONAL DAN KINERJA PERUSAHAAN: BOARD INDEPENDENCE, BOARD MEETING FREQUENCY, INSTITUTIONAL OWNERSHIP AND COMPANY PERFORMANCE Yuliusman, Yuliusman; Safelia, Nela
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.133-145

Abstract

The performance index of companies in the infrastructure, utilities, and transportation sectors experienced a decline of 12% at the end of 2020. This fact triggered this research to find out and analyze how company performance is influenced by board independence, frequency of meetings, and institutional ownership. The research sample are 80 companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange during 2018-2020, which were obtained by purposive sampling. The data analysis technique is multiple linear regression analysis. The results showed that partially the frequency of meetings and institutional ownership had an effect on company performance, while the board independence variable had no effect.
Co-Authors Achmad Hizazi Affrizal Affrizal Afrizal Afrizal Afrizal Afrizal AFRIZAL AFRIZAL Ahmad Bunayya W Alvionita, Nur Afni Anayanti, Nera Anggi Lestari Anggriani, Windi Anggun Agustika Anisa Rizki Arif Firmansyah Ariyani, Lisa Arsyi Zahwa Athiatul Istianah Ayu Lestari Bambang Harimurti Berliana Putri Dahlia Dahlia Devy Rachmawati Dian Rafiah Dios Nugraha Putra Dwi Rara Al Munawaroh Eko Prasetyo Enggar Diah Puspa Arum Erni Achmad Eva Setia Rini Damanik Fahmi Fahmi Fiqri, Sulthoni Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gushendarto Gustina, Salsabila Ayu Halilintar, Halilintar Hasriati Nasution Hasriati Nasution Hernando, Riski Ibrahim, Azzahra Adira Ihsan, M. Ihwanul Ilham Wahyudi Iskandar, Nadiah Isnaini Istika, Tissi Maulidea Istiqomah Melinda Jaiyanti, Jaiyanti Kartinah Kartinah, Kartinah Lutfi Lutfi Mansur, Fitriani Margarettha Margarettha Margarettha Margarettha Margarettha, Margarettha Marissa Rebecca Gabriella Purba Misni Erwati Muhammad Ridwan MUSTIKA AULIA ULFA Musyafiq, Nazrul Nabila, Rasyifa Suci Nafisah Ainun Nisa Namira Putri Aninda Natalia Fitria Revini Pranata Nelda Afrita Netty Herawaty Novita Efirawandefit Pulungan, M Alif Al Ghifari Putra, Dios Nugraha Rahayu Rahayu Rahayu Rahayu Ratih Kusumastuti Rico Wijaya Z Riski Hernando Rizal Syafiie, Moh. Rizka Ardestri Salsabila Husna Sam, Iskandar Samila, Putri Sarah Sinadela Sari Puspita Dewi Sari, Naura Juwita Scheilla Aprilia Murnidayanti Shahri Bin Abu Seman Sijabat, Jannes Simanjuntak, Howard simbolon, astri Sinta Damayanti Siswahyudianto Siti Nurhaliza Sukmawati, Aegisia Susfa Yetti Susfayetti Tasya Safitri Teguh Prakoso Wilyan Dari Windah, Windah Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yenny Yuniarti Yulianti Fajrin Yulisuman Yuliusman Yuliusman - Yuliusman Yuliusman Yulmardi Yulmardi Zulma, Gandy Wahyu Maulana