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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENDIDIKAN TAMBUSAI International Journal of Financial, Accounting, and Management Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Nasional Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Reviu Akuntansi, Manajemen, dan Bisnis Media Riset Akuntansi Auditing & Informasi Studi Ekonomi dan Kebijakan Publik Proceeding Applied Business and Engineering Conference Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia The Es Accounting and Finance Jurnal Riset Akuntansi Soedirman Jurnal Nusantara Mengabdi Soedirman Accounting, Auditing and Public Sector Journal Klabat Accounting Review Jurnal Ilmiah ESAI Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Neraca Manajemen, Akuntansi, dan Ekonomi InJEBA : International Journal of Economics, Business and Accounting Goodwood Akuntansi dan Auditing Reviu Jurnal abimana (Jurnal Pengabdian Kepada Masyarakat Nasional) Ulil Albab Jurnal Studi Perhotelan dan Pariwisata International Journal of Accounting and Management Information Systems Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ridwansyah, Eksa
Program Studi Akuntansi Perpajakan, Jurusan Ekonomi Dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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E-Commerce Adoption, Accounting Knowledge, and Financial Literacy as Determinants of MSME Performance in Tulang Bawang Margaretha Rahayu Trisnaningsih; Anita Kusuma Dewi; Eksa Ridwansyah
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7234

Abstract

Purpose: This study examines the effects of e-commerce adoption, accounting knowledge, and financial literacy on MSME performance in Tulang Bawang Regency. Addressing inconsistent findings in previous studies, this research integrates technological and financial capabilities within the ResourceBased View (RBV) framework to provide empirical evidence on their contribution to business performance.Methodology: This study employed a quantitative approach using primary data collected through questionnaires from 102 MSME owners in Tulang Bawang Regency. The data were analyzed using multiple linear regression with the assistance of SPSS to examine both partial and simultaneous relationships among variables.Results:The findings indicate that e-commerce adoption does not significantly affect MSME performance. In contrast, accounting knowledge and financial literacy have positive and significant effects on MSME performance. Simultaneously, the three independent variables significantly influence MSME performance.Conclusions:The findings highlight that internal financial capabilities remain essential strategic resources for improving MSME performance, while digital technology adoption requires further optimization to generate measurable outcomes. Limitations: This study is limited to three independent variables and focuses only on MSMEs in Tulang Bawang Regency, which may restrict broader generalization.Contributions: This study contributes empirical evidence regarding the importance of accounting knowledge and financial literacy as strategic resources for enhancing MSME performance and provides practical implications for MSME development programs.
Analysis of Tax Planning Implementation for Tax Burden Reduction in CV ABC Keysa Alifa Ruqayya; Eksa Ridwansyah; Damayanti Damayanti
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p303-321.2026

Abstract

Purpose: This study aims to identify how the implementation of tax planning strategies can help CV ABC legally and efficiently reduce its tax burden. This study examines the effectiveness of tax management practices in optimizing tax obligations while maintaining compliance with applicable regulations. Research Methodology: This study employed a case study method with a descriptive qualitative approach. Data were collected through interviews, financial reports, and the company’s tax data for 2023. The analysis techniques include data reduction, data presentation, and conclusion drawing to evaluate the effectiveness of the tax planning implementation. Results: The findings revealed that CV ABC successfully reduced its tax burden by implementing several strategies, including the completed contract method, optimization of fiscal reconciliation, utilization of SBU-based tax incentives, and input VAT management. These strategies contributed to a significant reduction in taxes payable while ensuring regulatory compliance.. Conclusions: Tax planning implementation has proven effective in legally reducing CV ABC’s tax burden. However, improvements in administrative management and certification utilization are required to further optimize the tax planning outcomes. Limitations: This research is limited to a single case study of CV ABC and covers only the 2023 fiscal year, limiting the generalizability of the findings to other construction companies. Contributions: This study provides practical insights and solutions for construction companies to implement legal and efficient tax-planning strategies, optimize tax management, and improve compliance.
Co-Authors Ade Rachmawati Amanda Devi Mutiara anggraini, Depita Anisa Putri Nurdian Anita Kusuma Dewi Anwar Rahman Arif Makhsun Arif Makhsun Artie Ardhita Rachman Azizah, Lina Bella Jelina Putri Budi Rahman D Pentiana Damara Saputra Siregar Damara Saputra Siregar Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Damayanti Depita anggraini Destia Pentiana Dewi, Anita Kusuma Dian Nirmala Dewi Dwi Cahyo, Enggar Eka Jatmiko Sulistio Wati Endang Asliana Endang Asliana Evi Yuniarti Faila Suffah Fitri Mareta Fitri Mareta, Fitri H, Yolanda Dila Sevia Hanifah, Nahlia Heriyanto Saputra Irawan Irawan Irawan Irawan Keysa Alifa Ruqayya Kurniawan, Umarudin Kusuma Dewi Lihan Rini Puspo Wijaya Lihan Rini Puspo Wijaya Lovia Puspita Nugraha Maharani, Nabila Malik, Sakiran Manasikana, Arina Mareta , Fitri Margaretha Rahayu Trisnaningsih Maryani Maryani Meyliana Astriyantika Muhammad Daniel Nenden Indah Nawangsih Ni Kadek Widyantari Nurmala Nurmala Nurmala Nurmala Nurmala Nurul Qomariyah Nurwijayanti Olivia Luthfia Nabila Pangesti, Bella Ramadhanil, Ridho Refdi Akmal, Refdi Rif'atul Muna Riska Puji Astuti Ronal Aldi Pratama Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto Rusmianto, Rusmianto Safitri, Enjel Novita Mei Sani, Cici Sabrina Kirani Sinaga, Fransiska siska aulia Siska Aulia Supriyatna, Agiska Ria Ulin Nuha Alfani Ulin Nuha Alfani Umarudin Kurniawan Wayan Septianawati Yolanda Dila Sevia H Yuliansyah Yuliansyah Yurike Okvia Zya Pasha Melando