Article Per Year (5 Year)
p-Index From 2021 - 2026
2.062
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Kompetif Mega Aktiva: Jurnal Ekonomi dan Manajemen Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Social Science Studies (JOS3) Journal of Trends Economics and Accounting Research Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Sosial
Nichen, Nichen
Universitas Sembilanbelas November Kolaka, Indonesia
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
ANALISIS KOREKSI FISKAL ATAS LAPORAN KEUANGAN KOMERSIAL PADA PT POS INDONESIA (PERSERO) Amelia Ramadhani, Siti Nazwah; Triani, Neks; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2226

Abstract

This study aims to evaluate whether the commercial financial statements of PT Pos Indonesia (Persero) comply with applicable tax regulations. A qualitative method with a descriptive approach was used, based on secondary data such as financial reports, books, and articles. The analysis was carried out in three stages: evaluating financial statement accounts, analyzing their conformity with tax regulations, and drawing conclusions. The findings showed that, as of June 30, 2023, tax penalties were recorded as other expenses in the income statement. This is not in line with Article 9 paragraph (1) letter k of the Income Tax Law, which states that tax fines are non-deductible for income tax purposes. Therefore, a positive fiscal correction was made by adding the tax fine amount back to taxable income. This correction results in a more accurate fiscal financial report that complies with tax regulations. Keywords: Commercial financial reports, fiscal financial reports, fiscal corrections
ANALISIS PERHITUNGAN UTANG PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN DI KOPERASI BERKAH SAWIT NUSANTARA (BSN) DI KEC. POLEANG BARAT Taufiq, Muh.; Triani, Neks; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2228

Abstract

This study aims to analyze the calculation of Income Tax Article 21 liabilities on employee salaries at the Berkah Sawit Nusantara (BSN) Cooperative in Poleang Barat District. The main focus of the research is to determine the extent to which the cooperative has fulfilled its tax obligations on employee income, including holiday allowances (THR) and bonuses. The results show that throughout 2024, BSN Cooperative did not withhold or report Income Tax Article 21 on employee earnings. This was due to the treasurer’s lack of understanding of tax regulations and the absence of dedicated tax personnel. As a result of this negligence, the cooperative received warnings and is at risk of being sanctioned by the tax authority, with tax liabilities that have not yet been accurately calculated. The study also reveals that the cooperative lacks an adequate tax management and recording system. Therefore, improving human resource competencies through tax training and technical consultations with relevant parties is essential. The study concludes that BSN Cooperative must improve its tax administration and enhance the treasurer’s understanding of tax obligations in order to comply with prevailing regulations professionally. Keywords: Income Tax Article 21, Employee Salaries, BSN Cooperative
Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance Pracita, Sriayu; Nichen, Nichen; Sahlan, Fahmi
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3370

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2021 -2023 Yustisia, Wa Ode Debi; Turi, La Ode; Nichen, Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2733

Abstract

This study aims to examine the effect of leverage and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study uses a quantitative approach. The data used are secondary data obtained from the financial statements of manufacturing companies listed on the IDX for the 2021-2023 period. The analytical method used is multiple linear regression analysis using SPSS Version 23. The findings indicate that leverage does not have a substantial impact on company value, as evidenced by a significance value of 0.599 (>0.05). Profitability significantly influences Firm Value, as indicated by a significance value of 0.000 (<0.05). Both Leverage and Profitability substantially affect Firm Value, as evidenced by a significance value of 0.000 (<0.05). An R value of 0.979 signifies a robust positive correlation between the independent variables (Leverage and Profitability) and the dependent variable (Firm Value). This means that the independent variables have a correlation of 97.9% with Firm Value. The R-square value of 0.959 indicates that Profitability contributes 95.9% to the variance of Company Value, and the remaining 4.1% is due to external variables
Co-Authors Aini Indrijawati Amelia Ramadhani, Siti Nazwah Arnadi Chairunnas Bustang Bustang Erwan Sastrawan Iswan, Andi Jumliana, Jumliana Kartini Kartini La Ode Turi Latifah Sukmawati Yuniar Layuk, Ririn Yudhani Muhammad Iqbal Muhammad Tahir Muslimin, Ulfah Rizky Nadhira Afdalia, Nadhira Neks Triani Nurhalisa Wahab Pracita, Sriayu Rafadi Khan Khayru Sabarudin Sabarudin , Sabarudin Sabarudin Sabarudin Safaruddin Safaruddin Sahlan, Fahmi Sapriyadi Surianto Ilham Syahrir, Sasmita Nabila Tanra, Andi Ainil Mufidah Taufiq, Muh. Triani, Neks Yustisia, Wa Ode Debi