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All Journal Journal of Accounting and Investment JMM (Jurnal Masyarakat Mandiri) SENTRALISASI Abdi Psikonomi 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 Jurnal Publikasi Ekonomi dan Akuntansi
Laila Oshiana Fitria A’zizah
Universitas Muhammadiyah Surakarta
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Exploring Tax Risk: Its Impact on Corporate Risk in Business Tax Strategies Fatchan, Ilham Nuryana; Laila Oshiana Fitria Azizah; Pramurindra, Rezky; Winarni, Dwi
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13609

Abstract

This study aims to explore the influence of tax avoidance, tax risk, and tax reporting aggressiveness on corporate risk in manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. Using a quantitative approach and panel data regression method, the study analyzes 140 data points from 35 selected sample companies. The results show that tax avoidance significantly reduces corporate risk when the strategy is conducted legally and managed properly, supporting the argument that tax efficiency can enhance a company’s financial stability. Conversely, tax risk and aggressive tax reporting do not have a significant effect on corporate risk, indicating that companies with good governance and tax mitigation are able to control fiscal uncertainty without increasing business risk potential. The study also highlights the importance of transparency, clarity of tax strategy, and continuous training for financial teams in facing regulatory dynamics and maintaining corporate reputation in the eyes of investors and the public. These findings reinforce international research published in reputable journals while providing policy recommendations for corporate management and regulators to integrate tax risk management into business strategies proactively and sustainably. Thus, this study broadens the understanding of the relationship between tax strategies and corporate risk while guiding business practices toward more adaptive and competitive governance amid global business environment volatility.
Environmental Performance as a Legitimacy Signal: Strengthening or Weakening the Effect on Financial Outcomes? Azizah, Laila Oshiana Fitria; Chang, Chia-Hua
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: This study examines the relationship between Corporate Social Responsibility (CSR) and financial performance, with a particular focus on the moderating role of environmental performance. Grounded in legitimacy theory, the study aims to investigate whether environmental performance strengthens or weakens the financial benefits derived from CSR activities in the context of Indonesian listed firms.Methodology: The study employs a quantitative explanatory research design using panel data from manufacturing firms listed on the Indonesia Stock Exchange during the period 2021-2024. CSR is measured using a CSR Disclosure Index based on Global Reporting Initiative (GRI) standards, while environmental performance is assessed using the Indonesian government’s PROPER rating system. Financial performance is proxied by Tobin’s Q. Moderated Regression Analysis (MRA) is applied to test the direct effects of CSR and environmental performance on financial performance, as well as the interaction effect between CSR and environmental performance. Results: The findings indicate that CSR has a significant positive effect on financial performance, supporting the view that socially responsible practices enhance corporate legitimacy and firm value. Environmental performance also shows a positive direct effect on financial outcomes. However, the interaction between CSR and environmental performance reveals a significant negative moderating effect, suggesting that high environmental performance reduces the incremental financial benefits of CSR, indicating a substitution rather than a reinforcement effect. Applications/Originality/Value: This study extends legitimacy theory by demonstrating that sustainability signals may interact in complex and non-linear ways. It provides valuable insights for managers, investors, and policymakers by highlighting the importance of strategically balancing CSR and environmental initiatives rather than assuming their effects are always complementary.
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.
Environmental Disclosure on Biodiversity Dimension: Does Media Exposure Matter ? Nur Prasetyo Aji; Laila Oshiana Fitria A’zizah; Ainun Fadila Azzahra; Nurlita Arum S
SENTRALISASI Vol. 14 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i2.4298

Abstract

This study aims to examine the influence of media exposure in regulating the relationship between foreign ownership, institutional ownership, and environmental performance on biodiversity disclosure. The study uses secondary data obtained from sustainability and annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2022 period, selected using a purposive sampling method. A quantitative approach is applied using multiple regression analysis, specifically Moderated Regression Analysis (MRA), to test the moderating effect of media exposure. The findings indicate that environmental performance positively affects biodiversity disclosure, and media exposure plays a role in moderating this relationship. However, the measurement of media exposure remains general and does not differentiate between positive and negative news tone. This study provides empirical evidence from Indonesia that highlights the relevance of media exposure and environmental performance in improving biodiversity disclosure practices among corporations.
The Determinant Factor of Tax Aggressiveness: Evidence from Indonesia Laila Oshiana Fitria A'zizah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1182

Abstract

Penelitian ini menguji pengaruh profitabilitas, leverage, dewan komisaris independent, ukuran perusahaan dan kepemilikan institusional terhadap agresivitas pajak. Populasi penelitian adalah perusahaan manufaktur sub sector industry makanan dan minuman yang terdaftar di BEI periode 2018-2021. Jumlah sampel 67 perusahaan. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Peneliti menggunakan analisis regresi linear berganda pada struktur data panel. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak. Sedangkan, untuk leverage dan dewan komisaris independent berpengaruh negative terhadap agresivitas pajak. Penelitian memberikan kontribusi penting bagi regulator karena membantu dalam mempertimbangkan kebijakan-kebijakan terkait dengan beban pajak penghasilan perusahaan.
Co-Authors Adhi, Arief Surya Ainun Fadila Azzahra Bunna, Jefrianto Tandi Candra Kusuma Wardana Candra Kusuma Wardana Chang, Chia-Hua Dewita Puspawati Dwi Winarni Fajar Kholillulloh Fatchan, Fuad Hudaya Fatimah Aulia Rahman Handy Nugraha Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Lintang Kurniawati Mega Wahyu Widawati Millati, Nabila Fida Muhammad Abdul Aris Mujiyati Novel Idris Abas Nur Andriyani Nur Prasetyo Aji Nurlita Arum S Ovi Itsnaini Ulynnuha Pramurindra, Rezky Santi Putriani Ulum, Halwa Qubailah Shobah Wafiatun Mukharomah