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All Journal J-MAS (Jurnal Manajemen dan Sains) Jurnal Riset Akuntansi Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Fiesty Utami
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Size of Company, Return on Assets, and Leverage on Tax Avoidance Fiesty Utami; Adih Supriadi
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1021

Abstract

Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
Analisis Implementasi Prinsip 5C Untuk Meningkatkan Kualitas Kredit Guna Bhakti di BJB KCP Palima Mei Yanti Br Surbakti; Enok Nurhayati; Fiesty Utami
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 3 (2024): JUNI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i3.907

Abstract

The aim of this research is to determine the quality of the implementation of 5C in Credit Guna Bhakti (KGB) and how to overcome problems that arise as a result of implementing the 5C principles at Bank BJB KCP Palima. This research method uses observation, interviews and literature study. The results of the research show that the quality of Guna Bhakti Credit at Bank BJB applies the 5C principles to prospective debtors, namely consisting of economic conditions, capacity, character, capital and collateral. 2023 will be considered smooth. Problems in implementing 5C occur in the principles of Character and Collateral. This character problem can be overcome by the bank being more careful in trusting the debtor, while regarding the Collateral principle, the bank must re-examine the prospective documents provided as collateral.
The Emergence of Orange Bonds as a Sustainable Financing Instrument: A Scoping Review and Future Research Needs Fiesty Utami; Refi Pratiwi; Tri Wahyudi
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4153

Abstract

Orange bonds are sustainable bond instruments which the funds are specifically used to finance gender equality, climate action, women's empowerment, and other social inclusion programs. This research uses the scoping review method, with the aim of systematically mapping the emergence of orange bonds and gender-responsive sustainable finance, as well as identifying publication trends, methodological approaches, research themes, and existing gaps. Searches were carried out on Web of Science, Scopus, Business Source Complete, JSTOR, and Google Scholar databases following the PRISMA-ScR protocol. Based on 2,847 initial records, 300 researches met the inclusion criteria. The research results show that although the sustainable finance literatures are expanding rapidly at 55% per year, there are only 12 studies that specifically addressed orange bonds. The most of research is quantitative econometric methods (47%), and is concentrated in East Asia (28%) and Europe (34%), while developing nations are underrepresented (<20%). Gender integration only appeared in 15% of the studies. This large research gap limits market and policy development. Based on this, the expansion of research, the development of standardized gender impact metrics, and policy harmonization to support orange bonds as a catalyst for sustainable development are absolutely necessary.
Co-Authors Adih Supriadi Enok Nurhayati Mei Yanti Br Surbakti Refi Pratiwi Tri Wahyudi