Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal The Spirit of Society Journal : International Journal of Society Development and Engagement Trending: Jurnal Manajemen dan Ekonomi
R. A. Norromadani Yuniati
Politeknik Perkapalan Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Use of Geographical Information System in Visual Fishery Information in East Java M. Basuki Rahmat; Farizi Rachman; R. A. Norromadani Yuniati; Ryan Yudha Aditya
THE SPIRIT OF SOCIETY JOURNAL : International Journal of Society Development and Engagement Vol 6 No 2: March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/scj.v6i2.2249

Abstract

This article presents considerations made to show how important it is to use current information to help make a decision. we are currently faced with major social and technological challenges. The main purpose of this discussion is to gain knowledge about the level of use of information technology to create geographic information systems or visual maps of fishery potential in East Java and advantages of GIS in fishing industry. Studies are based on the idea of the need to implement measures aimed at the development and enhancement of fishery potential. The methodological basis for the discussion is an analysis of the literature and case studies.
Analisis Faktor-Faktor yang Memengaruhi Tax Avoidance pada Perusahaan yang Terdaftar di BEI pada Periode 2021-2025 Naura Virgie Azalia; R. A. Norromadani Yuniati; Ovi Prina Gastriani
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 4 (2026): Oktober: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i4.7496

Abstract

Indonesia’s low tax ratio is a sign of rampant tax avoidance, occurring primarily in the energy, transportation, and logistics sectors—which have been particularly hard-hit by the pandemic and geopolitical instability. Inconsistent findings from previous studies regarding the effects of profitability, solvency, and financial distress on tax avoidance have prompted researchers to reexamine these variables while incorporating moderating variables to address gaps in the literature. This study focuses on the effects of profitability, solvency, and financial distress on tax avoidance among companies listed on the Indonesia Stock Exchange during the 2021–2025 period. Sampling was conducted using purposive sampling, resulting in a sample of 14 firms. The analysis was performed using panel data regression and Moderated Regression Analysis (MRA). The results show that profitability influences tax avoidance, but solvency and financial distress do not influence tax avoidance among the companies in the study sample. Firm size was found to be unable to moderate the effects of profitability, solvency, and financial distress on tax avoidance among companies listed on the IDX during the 2021–2025 period. This study contributes empirical evidence on the determinants of tax avoidance in sectors that are rarely examined jointly, offering insight for regulators and firm management in managing tax-related risk.
Co-Authors Farizi Rachman M. Basuki Rahmat Naura Virgie Azalia Ovi Prina Gastriani Ryan Yudha Aditya