Article Per Year (5 Year)
p-Index From 2021 - 2026
2.092
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment JMM (Jurnal Masyarakat Mandiri) SENTRALISASI Abdi Psikonomi Jurnal Publikasi Ekonomi dan Akuntansi International Journal of Social Science, Education, Communication and Economics Proceeding ISETH (International Summit on Science, Technology, and Humanity) Soedirman Accounting, Auditing and Public Sector Journal Riset Akuntansi dan Keuangan Indonesia
Laila Oshiana Fitria A’zizah
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Analysis of potential carbon tax calculation schemes for steam power plant company registered on the Indonesia stock exchange Mujiyati, Mujiyati; Putriani, Santi; Ulum, Halwa Qubailah Shobah; Ulynnuha, Ovi Itsnaini; A'zizah, Laila Oshiana Fitria
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.23245

Abstract

Research aims: This research aims to select the best scheme—carbon tax or carbon credits—based on Cap and Tax and Cap and Trade for Steam Power Plant Company (SPPC) listed on the Indonesia Stock Exchange (IDX), following the carbon tax requirement under the Harmonization of Tax Regulations Law Number 7 of 2021.Design/Methodology/Approach: This study employs qualitative descriptive analysis to simulate carbon tax calculations based on the minimum rates outlined in Indonesian regulations or to assess the cost of purchasing carbon credits, with the goal of identifying the most efficient scheme in accordance with the carbon market regulations set by the Financial Services Authority (FSA).Research findings: The analysis results show that paying for carbon is the right choice for SPPC because the cash spent is lower than buying an Emission Reduction Certificate (ERC).Theoretical contribution/ Originality: This study compares carbon tax payments and Emission Reduction Certificate (ERC) purchases in Indonesia, reinforcing legitimacy theory on taxpayer compliance and informing government tax policy. It also encourages public support for the Nationally Determined Contribution (NDC) policy.Practitioner/Policy implication: This study provides input for organizations in policy-making related to emission reduction obligations and supports the government's Economic Value of Carbon (EVC) policy, aiding infrastructure development and the goal of Net Zero Emissions.Research limitation/Implication: The data obtained was only 3 companies that had complete emissions reports from 2020 to 2022, but even though only 3 companies were able to reflect the choice of whether to pay carbon tax or buy ERC.
Between Strategy and Governance: Which Matters More in Driving Tax Disclosure? Ulynnuha, Ovi Itsnaini; Millati, Nabila Fida; Mujiyati; Aris, Muhammad Abdul; A'zizah, Laila Oshiana Fitria
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13146

Abstract

This study aims to examine the effect of tax planning, board of commissioners size, and independent commissioners on tax disclosure among manufacturing firms in Indonesia. The research employed a quantitative approach using panel data regression with 38 firm-year observations from 19 listed companies that recently listed their IPOs since the period 2022–2023. The analysis was conducted by estimating the Common Effect, Fixed Effect, and Random Effect models, followed by specification tests such as Chow and Hausman. The Random Effect Model was identified as the most appropriate model. The empirical results indicate that tax planning has a positive effect on tax disclosure at the 10% significance level, while the size of the board of commissioners has a positive and significant impact at the 5% level. In contrast, the presence of independent commissioners does not show a significant influence. These findings highlight the importance of board size and tax strategies in improving corporate transparency, while also suggesting that the effectiveness of independent commissioners requires further attention in the Indonesian context.  
PENINGKATAN KOMPETENSI TATA KELOLA KEUANGAN PADA KARYAWAN DISTRIBUTOR AIR MINUM DALAM KEMASAN KOTA SURAKARTA Indah Permata Dewi; Laila Oshiana Fitria A'zizah; Candra Kusuma Wardana
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 5 (2024): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i5.26434

Abstract

Abstrak: Tata kelola keuangan merupakan hal yang penting bagi pelaku usaha, terutama dalam hal penyusunan laporan keuangan guna memastikan keakuratan dan keandalan pelapooran keuangannya. Sayangnya, masih terdapat banyak pelaku usaha yang belum mampu membuat laporan keuangan, terlebih seusai dengan standar EMKM. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan kapasitas hardskill pelaku usaha untuk menghasilkan laporan keuangan yang akurat. Mitra tim pengabdian adalah karyawan distributor Air Minum Dalam Kemasan (AMDK) yang dengan merek dangan AirMU yang terletak di Desa Pajang, Kota Surakarta yang berjumlah dua orang. Pelaksanaan pengabdian ini melibatkan dosen dan mahasiswa dari Universitas Muhammadiyah Surakarta (UMS). Metode pengabdian mencakup tiga tahapan, yaitu: (1) tahap observasi identifikasi masalah; (2) tahap pelatihan dan pemberian materi; dan (3) tahap pendampingan. Evaluasi dilakukan melalui diskusi saat pendampingan serta memberikan kuesioner pre-test dan post-test. Hasil evaluasi menunjukkan bahwa pemahaman peserta terkait pencatatan dan pelaporan keuangan meningkat secara signifikan sebesar 52,78%. Selain itu, mitra juga telah mampu membuat catatan transaksi dan pelaporan keuangan seusai standar EMKM.Abstract: Financial governance is important for business actors, especially in terms of preparing financial reports to ensure the accuracy and reliability of their financial reports. Unfortunately, there are still many business actors who have not been able to make financial reports, especially in accordance with EMKM standards. The purpose of this community service activity is to increase the hardskill capacity of business actors to produce accurate financial reports. The service team partner is a bottled drinking water (AMDK) distributor with the AirMU brand located in Pajang Village, Surakarta City. The implementation of this service involved lecturers and students from Universitas Muhammadiyah Surakarta (UMS). The service method includes three stages, namely: (1) problem identification observation stage; (2) training and material provision stage; and (3) mentoring stage. Evaluation was carried out through discussions during mentoring and providing pre-test and post-test questionnaires. The evaluation results showed that the participants' understanding of financial recording and reporting increased significantly by 55%. In addition, partners have also been able to make transaction records and financial reporting in accordance with EMKM standards.
Co-Authors Adhi, Arief Surya Aji, Nur Prasetyo Azzahra, Ainun Fadila Bunna, Jefrianto Tandi Candra Kusuma Wardana Dewita Puspawati Dewita Puspawati Fajar Kholillulloh Fatimah Aulia Rahman Fuad Hudaya Fatchan Fuad Hudaya Fatchan Indah Permata Dewi Lintang Kurniawati Lintang Kurniawati Mega Wahyu Widawati Millati, Nabila Fida Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Novel Idris Abas Nur Andriyani Nur Prasetyo Aji Nur Prasetyo Aji Ovi Itsnaini Ulynnuha S, Nurlita Arum Santi Putriani Ulum, Halwa Qubailah Shobah Wafiatun Mukharomah