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All Journal TIJAB (The International Journal of Applied Business) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi SULUH: Jurnal Abdimas Global Financial Accounting Journal Jurnal Akuntansi MEDIA BISNIS TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS E-Jurnal Akuntansi TSM JAATB Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Equity
ALEXANDER, NICO
STIE Trisakti
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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Agresivitas Pajak Perusahaan Melalui Related Party Transaction, Hutang Dan Aset Tetap Nico Alexander; Muhammad Dimas Indrawan
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.263

Abstract

Corporate aggressiveness is the company's attempt to reduce corporate taxes. There are many method that companies do, but in this study using 3 method, namely related party transactions, debt and fixed assets. Therefore this study aims to obtain empirical evidence regarding the effect of related party transactions, debt and fixed assets on the aggressiveness of companies to reduce their taxes. The objects used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. 60 manufacturing companies were selected as research samples using purposive sampling. This study uses multiple regression to test the hypothesis. The results showed that the level of debt has a positive effect on tax aggressiveness which indicates that companies that have high debt values will reduce aggressiveness towards corporate taxation. This is because companies that have a large debt value will have a large interest rate as a deduction from corporate tax, so that the tendency of companies to take actions that can reduce taxes will also decrease. The results of this study provide information to tax regulators regarding thefactors that influence companies to carry out tax aggression, so that tax regulators can adjust existing regulations so that tax revenues remain on target.
Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials Reska Prahasini Sekarwesma; Ramses Pakpahan; Nico Alexander
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.635

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Cash Flow, Leverage, Firm Size and Managerila Ownership on Accounting Conservatism. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 16 companies in the industrials sector listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software. Findings – The results of this study found that Cash Flow has a positive effect on Accounting Conservatism, as does Leverage. Firm Size has a negative influence on Accounting Conservatism, while Management Ownership has no influence on Accounting Conservatism. Research limitations/implications – This study discusses Accounting Conservatism and other factors such as Cash Flow, Leverage, Firm Size and Managerial Ownership that focus on industrial sector companies. This study uses the Accounting Conservatism (CONACC) model as a measurement of Accounting Conservatism.
Pelatihan Penggunaan Software Accurate untuk Meningkatkan Kompetensi Pencatatan Transaksi Keuangan pada Yayasan Prima Ardian Tana Fanny Anggraeni; Nico Alexander; Silvy Christina; Ariesta T.K.P.S Putri; Aan Marlinah
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/g7qw7z83

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pengelola keuangan Yayasan Prima Ardian Tana dalam menggunakan software Accurate sebagai persiapan migrasi sistem informasi akuntansi. Kegiatan dilaksanakan pada 6 Februari 2026 di kantor Yayasan Prima Ardian Tana, Tangerang Selatan, dengan melibatkan 10 peserta yang terdiri atas Ketua Yayasan, kepala bagian, tim teknologi informasi, dan tim keuangan. Metode pelaksanaan meliputi identifikasi kebutuhan mitra, penyampaian materi, demonstrasi, praktik langsung (hands-on training), serta evaluasi melalui observasi dan diskusi selama kegiatan berlangsung. Hasil pelatihan menunjukkan bahwa peserta mampu memahami konsep dasar penggunaan Accurate, mengoperasikan fitur-fitur utama, melakukan pencatatan transaksi keuangan, serta menghasilkan laporan keuangan secara terintegrasi. Selain itu, peserta memberikan tanggapan positif terhadap materi dan metode pelatihan serta menyatakan kesiapan untuk mengimplementasikan Accurate sebagai sistem informasi akuntansi yang baru. Kegiatan ini diharapkan dapat mendukung pengelolaan transaksi keuangan yayasan yang lebih efektif, efisien, akurat, dan akuntabel.
Green Intellectual Capital and Firm Value: Evidence from Green Human, Structural and Relational Capital in Indonesian Manufacturing Companies Nico Alexander; Ariesta Tika K.P.S. Putri; Ade Hanifa Putri
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14088

Abstract

Sustainability has become a key objective for companies, encouraging environmentally friendly innovations through the development of green intellectual capital. In accordance with the resource-based view and stakeholder theories, effective management of green intellectual capital can enhance firm value by utilizing resources for stakeholders’ benefit. This research aims to provide empirical evidence on the effect of green intellectual capital on firm value. As its novelty, this study examines each component of green intellectual capital individually to identify which component contributes to firm value. The sample comprised 162 manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024 by using purposive sampling. The results indicate that green intellectual capital increases firm value, with green relational capital being the primary contributor. This is because companies engage stakeholders to ensure sustainability, leading to a positive perception of the company and consequently driving an increase in corporate value. These findings provide a theoretical basis for companies to develop sustainability-supporting resources, particularly by maintaining relationships and collaborating with stakeholders to achieve their sustainability objectives.
Co-Authors A. T. Lasar, Hilary Flora AAN MARLINAH AGUSTIN PALUPI Anggraeni, Fanny Anggreani, Fanny Ariesta T.K.P.S Putri Ariesta Tika Kinanti Pangestu Sulistyo Putri CHRISTINA, SILVY Debora Debora Setopo Faisal, Yusuf Fanny Anggraeni Fanny Anggreani6 FIRNANTI, FRISKA Gultom, Rocia Haki Maria Indi Yuli Yati Jenny Vivianti Lasar, Hilary Flora Agustina T. Lie, Jesica Muhammad Dimas Indrawan NICKEN DESTRIANA Putri, Ade Hanifa Ramses Pakpahan Reska Prahasini Sekarwesma Retnaningrum, Pembayun Kinanti RUDYANTO, ASTRID SATYA BUDI PRIANUTAMA Silvy Christina SILVY CHRISTINA Silvy Christina Valencia Valencia WIJAYA, NOVIA Windy Aulia Anggranee YESSICA DELVIA