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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Abdimas Bina Bangsa
Elmanizar Elmanizar
Universitas YARSI
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENINGKATAN SKILL PERPAJAKAN UMKM YAYASAN KAWIS Auliffi Ermian Challen; Imelda Sari; Muhammad Faisal; Elmanizar Elmanizar; Subhan Harie
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.941

Abstract

The level of compliance in making tax payments is still low in Indonesia. However, the tax potential that can be generated by MSMEs needs to be a concern. Because the tax contribution of MSMEs is still low. Many MSME actors do not yet have an understanding and knowledge of tax obligations. This community service activity aims to socialize and provide tax training regarding MSME tax obligations and the practice of filling out MSME individual tax returns. Based on the objectives that have been set, training is carried out in February and March online. The training participants were MSMEs under the guidance of the Kawis Foundation. The results of the training have been able to provide knowledge about tax obligations and how to fill out and report tax returns. In addition, this training also encourages participants to obey and comply with applicable tax provisions in Indonesia
The Role Of The Audit Committee On Financial Reporting Quality In Manufacturing Companies Auliffi Ermian Challen; Imelda Sari; Elmanizar Elmanizar; Muhammad Imron Ritonga
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i2.25022

Abstract

This study examines how the expertise, size, and meeting frequency of audit committees shape financial reporting quality among Indonesian manufacturers, measured through a predictive-value lens. This paper investigates 40 manufacturing firms listed on the Indonesia Stock Exchange across 2017–2021, drawing on 200 firm-year observations obtained through purposive sampling. Panel regression was applied, with model choice guided by the Chow, Hausman, and Lagrange Multiplier procedures, ultimately favoring a Random Effect specification. Evidence points to audit committee meeting frequency as the sole characteristic carrying a significant, positive association with reporting quality; neither expertise nor committee size registers a discernible effect. This pattern persists once the early COVID-19 years are removed from the sample, underscoring its robustness. Taken together, the findings suggest that in the Indonesian setting, oversight effectiveness hinges less on formal composition—headcount or the share of members with economics training—and more on how actively the committee convenes. By applying the predictive-value lens to audit committee research and separating the influence of each characteristic, the study adds empirical nuance to governance debates in Indonesia and points to a practical takeaway: strengthening the frequency and depth of audit committee meetings may do more for reporting quality than adjusting committee composition alone. Nevertheless, the model's overall explanatory power remains limited, as reflected in a relatively low R² and a non-significant F-test, suggesting that unobserved factors outside the model account for most of the variation in reporting quality.
Co-Authors Auliffi Ermian Challen Imelda Sari Muhammad Faisal Muhammad Imron Ritonga Subhan Harie