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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi dan Keuangan Journal Economic Insights Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Jurnal Hukum Ekonomi Syariah Jurnal Abdimas Ekonomi Terapan
Nurifa Laksmitasari Azizah
UNIVERSITAS SELAMAT SRI
Automotive Engineering Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice

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Pengaruh Karakteristik Komite Audit Terhadap Penghindaran Pajak Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah
Journal Economic Insights Vol. 2 No. 2 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i2.64

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap penghindaran pajak. Karakteristik komite audit terdiri ukuran komite, proporsi perempun dalam komite audit, independensi komite audit dan keahlian keuangan dan akuntansi komite audit. Sampel penelitian adalah 75 perusahaan manufaktur yang terdaftar di bei tahun 2018-2020. Hasil pengujian menunjukkan bahwa hanya proporsi perempuan dalam komite audit saja yang berpengaruh signifikan terhadap penghindaran Pajak.
Brand Equity as Mediator in the Effect of Viral Marketing and Online Reviews on Impulsive Buying of Fashion Product Nurifa Laksmitasari Azizah; Hasna Widya Pratiwi; Nanang Apriliyanto
Jurnal Manajemen Vol. 17 No. 1 (2026): Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v17i1.21004

Abstract

This study aims to analyze potential strategic factors that marketers can leverage, particularly considering the impulsive nature of Indonesian consumers when purchasing fashion products. This study offers novelty by integrating viral marketing, online customer reviews, brand equity, and impulse buying into a single empirical framework within the context of the Indonesian fashion industry. It also provides context-specific insights for online fashion businesses in emerging markets, contributing both theoretically and practically to digital consumer behavior research. This research is categorized as an explanatory study based on a causal approach. The population consists of individuals who frequently purchase fashion products through e-commerce platforms, specifically, those who have made more than one purchase per month over the past three months. A total of 150 respondents were selected as the sample for this study. This research is a primary data type research using a questionnaire via Google Form. Data were processed using Smart PLS (Partial Least Squares), a statistical analysis tool suitable for examining complex variable relationships. This study contributes scientifically by integrating viral marketing, online customer reviews, and brand equity into a single framework that explains impulse buying behavior in the digital fashion industry. It provides empirical evidence that brand equity acts as a key mediating factor, strengthening the indirect influence of digital marketing strategies on consumers' impulse buying decisions.
Pengaruh Komisaris Independen, Corporate Social Responbility, dan Nilai Perusahaan: Perspektif Biaya Lingkungan Eka Rossawati; Parasdya Pandhu Andanawarih; Nurifa Laksmitasari Azizah
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jeama.v5i1.867

Abstract

Riset ini difokuskan untuk menganalisis kontribusi struktur tata kelola yakni komisaris independen dan transparansi tanggung jawab sosial korporat terhadap nilai perusahaan, dimana menempatkan biaya lingkungan menjadi variabel pemoderasi. Instrumen analitis yang dioperasikan dalam riset ini mengadopsi pendekatan berbasis angka melalui prosedur estimasi panel data regresi, dengan Fixed Effect Model terpilih sebagai struktur model yang paling representatif sesuai hasil uji chow dan hausman. Data penelitian ini bersumber dari publikasi laporan tahunan dan pelaporan keberlanjutan korporasi yang bergerak di sektor basic materials dan telah terregistrasi pada pasar modal indonesia (BEI), dengan cakupan periode obsevasi selama empat tahun yakni 2021–2024 dengan total 156 observasi. Hasil analisis mengindikasikan bahwa dewan komisaris independen dan CSR tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Sebaliknya, biaya lingkungan terbukti berpengaruh signifikan secara negatif terhadap nilai perusahaan. Dalam pengujian efek moderasi, biaya lingkungan tidak memoderasi hubungan antara dewan komisaris independen dan nilai perusahaan, namun terbukti memperkuat interaksi pada CSR dan nilai perusahaan secara signifikan. Indikasi ini mencerminkan bahwa investor masih berfokus pada kinerja keuangan jangka pendek, sehingga biaya lingkungan dianggap sebagai beban. Namun, pengungkapan CSR yang disertai dengan upaya nyata melalui biaya lingkungan dapat meningkatkan kredibilitas informasi dan kepercayaan investor.
Pengaruh Teknologi Blockchain Terhadap Proses Audit Bambang Wahyudi; Milatina Laksmita Dewi; Nurifa Laksmitasari Azizah
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.463

Abstract

Blockchain technology has a significant impact on audit practices, especially in improving the efficiency, effectiveness, and reliability of financial information. This technology offers advantages in the form of data transparency, transaction immutability, and real-time access that allow audits to be carried out continuously. This study aims to examine the influence of blockchain technology on the audit process and identify the challenges and opportunities for its implementation in the context of audit practices in Indonesia. The method used is a systematic literature review of various accredited scientific publications over the past decade (2014–2024). The results of the study show that blockchain is able to accelerate the data verification process, minimize the risk of errors, and encourage integration between accounting and audit systems. However, the implementation of this technology still faces obstacles in the form of limited technical competence of auditors, uneven infrastructure, and the need to adapt to a digital-based audit approach. Therefore, a capacity building strategy and increasing technological literacy are needed in the accounting profession to support optimal blockchain implementation
Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak Imtiyaz Farras Mufidah; Nurifa Laksmitasari Azizah; Feri Tristiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5082

Abstract

The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue, as well as impacting the Indonesian economy as a whole. This study uses a qualitative method with a literature study approach. Data collection for the literature study includes journals, books, and online news articles relevant to the case topic or research problem. It is known that tax compliance and assets are still common problems that are not reported honestly to tax authorities. A crucial problem is that many Indonesians' assets are placed abroad. It is indicated that Indonesians, as asset owners, have a distrust of tax authorities. Consequently, tax revenue realization has decreased compared to the previous year. In Indonesia, the Tax Amnesty program has been implemented twice previously (2016 and 2022), and the public tends to underestimate tax policies. In 2025, the Tax Amnesty policy will be implemented again in Indonesia, namely Tax Amnesty Volume III. The Tax Amnesty Program Volume III is concluded to have both positive and negative aspects. On the positive side, the policy provides an opportunity to improve tax compliance and helps increase state revenue. The downside is that it is considered ineffective and potentially unfair to taxpayers who have been compliant from the start. Given the various challenges facing Tax Amnesty Volume III, it is hoped that there will be sound education and a clear law enforcement strategy. This will be a positive step in strengthening the national tax system and increasing state revenues sustainably.
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah; Milatina Laksmita Dewi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6533

Abstract

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.
Mengelola Sitasi Dan Referensi Dengan Endnote Parasdya Pandhu Andanawarih; Rizki Ridhasyah; Shofiatul Mila; Siti Abdillah Nurhidayah; Nurifa Laksmitasari Azizah
Jurnal AbdiMas Ekonomi Terapan Vol. 4 No. 1 (2026): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/8a5dch31

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi akademik dan keterampilan teknis peserta dalam mengelola sitasi dan referensi secara sistematis melalui pemanfaatan aplikasi EndNote. Permasalahan yang sering dihadapi oleh akademisi, mahasiswa, guru, dan penulis adalah rendahnya pemahaman terhadap teknik sitasi yang sesuai standar penulisan ilmiah serta ketidakefisienan dalam penyusunan daftar pustaka secara manual. Kegiatan ini dilaksanakan secara daring melalui platform Zoom pada tanggal 15 Juni 2025 dengan metode ceramah, demonstrasi, dan praktik langsung (hands-on). Materi yang diberikan meliputi pengenalan etika akademik dan plagiarisme, instalasi dan penggunaan EndNote, pengelolaan pustaka digital, serta integrasi sitasi dan daftar pustaka otomatis pada Microsoft Word. Peserta kegiatan berjumlah 86 orang yang berasal dari berbagai latar belakang akademik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam mengelola referensi ilmiah secara efektif dan konsisten. Pelatihan ini memberikan kontribusi positif dalam mendukung penulisan karya ilmiah yang profesional, efisien, serta meminimalkan risiko kesalahan sitasi dan plagiarisme tidak disengaja.
Al-kharaj Bi Al-dhaman Mengenai Pembagian Hadiah Mev di Jitosol Lia Indah Khilmina; Nurifa Laksmitasari Azizah
Jurnal Hukum Ekonomi Syariah Vol 5 No 1 (2026): Jurnal Hukum Ekonomi Syariah
Publisher : STAI Al Musaddadiyah Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37968/jhesy.v5i1.2074

Abstract

This study analyzes the validity of Maximal Extractable Value (MEV) reward distribution within the JitoSOL Liquid Staking protocol on the Solana network through the perspective of the Islamic legal maxim Al-Kharaj bi al-Dhaman. Amidst the rapid adoption of crypto assets in 2026, Jito introduced an innovation in additional profit distribution for token holders through transaction sequence optimization. However, this mechanism has sparked debate regarding the fairness of revenue sources and the proportionality of risks borne by investors. Employing a normative-juridical research method with an usuliyyah approach, this research examines whether Maximal Extractable Value yields are categorized as legitimate business returns (Kharaj) or prohibited market manipulation practices (Najasy). The results indicate that MEV distribution in JitoSOL can align with the Al-Kharaj bi al-Dhaman principle as long as investors bear systemic loss and slashing risks. Nevertheless, a critical point lies in the transparency of the MEV source; if it originates from strategies that harm other users (such as front-running), the element of blessing (barakah) is lost. This study concludes the necessity of sharia governance standardization for digital reward distribution algorithms. Keywords: Al-Kharaj bi al-Dhaman, MEV Reward, JitoSOL, Solana, Liquid Staking.
Co-Authors Bambang Wahyudi Eka Rossawati Feri Tristiawan Hasna Widya Pratiwi Imtiyaz Farras Mufidah Lia Indah Khilmina Milatina Laksmita Dewi Nanang Apriliyanto Parasdya Pandhu Andanawarih Ridhasyah, Rizki Shofiatul Mila Siti Abdillah Nurhidayah