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All Journal DINAMIKA DOTCOM Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) JAKBS Jurnal Ekonomi Kreatif Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Penelitian dan Pengkajian Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Khojanah Hasan, Khojanah
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Analysis of Village Fund Management Accountability: Analisis Akuntabilitas Pengelolaan Dana Desa Anastasya, Nita; Anggraini, Dwi; Hasan, Khojanah
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.519

Abstract

Village financial management is inseparable from the principle of accountability. Accountable village financial management is a system that can be accounted for, from the planning stage, implementation, administration, to village financial reporting. Village fund management is expected to encourage equitable development and provide real benefits to the community. To realize effective village fund management, competent government officials are needed and supported by adequate facilities, so that implementation can run in a directed manner and in accordance with the principles of good governance. This study discusses the accountability of fund management in Wonorejo Village, Lawang District, Malang Regency, East Java. The method used is qualitative descriptive analysis. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that accountability in village fund management in Wonorejo Village has been implemented well. Village finances are managed based on the principles of transparency, accountability, and participation, and are carried out in an orderly and disciplined budget. The principle of accountability can be seen through the reporting prepared for each fiscal year and the existence of village deliberations involving all components of the community. As a follow-up, it is recommended to use online systems and application-based financial management to improve accountability and transparency of reports.
A Case Study of Tax Avoidance in Food and Beverage Companies from the Aspects of Corporate Social Responsibility and Company Size: Studi Kasus Penghindaran Pajak Pada Perusahaan Pangan dan Minuman Dari Aspek Corporate Social Responsibility dan Ukuran Perusahaan Siswanti, Siswanti; Wahyudi, Untung; Hasan, Khojanah
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v10i2.525

Abstract

This case study aims to analyze the influence of corporate social responsibility (CSR) and company size on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study was conducted using a quantitative approach with secondary data. The data sample consisted of 148 companies selected using a purposive sampling method. Data were analyzed using descriptive analysis, multiple linear regression, and panel data regression supported by classical assumption tests, multicollinearity tests, and heteroscedasticity tests using EViews 10 software. The results of the study indicate that CSR and company size simultaneously have a significant effect on tax avoidance. Partially, CSR has a negative effect on tax avoidance, while company size has a positive effect on tax avoidance. These findings emphasize the importance of integration between CSR and fiscal compliance in corporate governance practices. These results can be applied as a basis for formulating strategies to improve corporate integrity and accountability in supporting the national tax system.
Co-Authors A.A. Ketut Agung Cahyawan W Abdillah, Muhammad Ibnu Adya Hermawati Afrilia, Nur Khusmiyah Aggarani, Dra. Dwi Agustina, Lani Ahmad Fairuzabadi Aminuddin, Sierra Tasya Ivania Ana Sopanah, Ana Anastasya, Nita Besin, Egidio Da Neves Brito Chrisdian, Guido Vandy Dapamoni, Jetofandri Umbu Neka De Carvalho, Bernardete Dwi Anggarani Dwi Anggraini Efendi, Muhammad Rizki Eko Yudhi Rahmanto Emanuel Antonius Wuri Koten Endah Puspitosarie Faudiana, Lusi Freitas, Elsa Maria Gunarianto Gunarianto INDAH DEWI NURHAYATI Irawati, Sofya Irfan Fatoni Jultantyo, Satryo Leksono, Eko Teguh Lestari, Dewi Dwi Puji Maharani, Chumairoh Dian Maulidiyah, Triyanti Meilia, Risa Melinda, Nadia Vita Mesdila, Mey Elviany Nariswari, Pavita Ndasa, Avelina Marisa Ningrum, Safita Ratuanik, Preska Kemuel Feliks Rizky, Nina Siswanti Siswanti Sodik, M Sodik, M. Supriadi, Ana Sopanah Supriyadi, Ana Sopanah Syamsul Bahri Tyas, Febriani Tri Setyaning Wahyudi, Untung Widiapsari, Yurike Dewi Zaenuddin Zaenuddin, Zaenuddin Zainudin Zainudin