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PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dwi Fitrianingsih; Putri Wulandari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.480

Abstract

This study was conducted to determine the Effect of the Audit Committee and Audit Quality on Tax Avoidance in Food and Beverages Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The number of samples taken was 13 Food and Beverages Manufacturing Companies that were included in the criteria. The audit committee is measured by the number of audit committee members and the quality of the audit is measured by dummy variables. Tax avoidance as a dependent variable is measured by the cash effective tax rate (CETR). The method used to analyze the relationship between variables in this study is multiple linear regression analysis.       The results of the Hypothesis test show that the Audit Committee has a significant positive effect on Tax Avoidance, Audit Quality has a negative insignificant effect on Tax Avoidance. Simultaneously, the Audit Committee and Audit Quality Have a Significant Positive Effect on Tax Avoidance
STRATEGI PENGELOLAAN KEUANGAN SEKOLAH MELALUI PENDEKATAN GREEN ACCOUNTING DI SMK INFORMATIKA SERANG Mega Arum; Putri Wulandari
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 2 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i2.211

Abstract

This study aims to explore and analyze the implementation of Green Accounting as a financial management strategy in schools. Green Accounting, or environmental accounting, is an approach that integrates environmental aspects into the financial management process, with the primary goal of improving resource efficiency and minimizing negative environmental impacts. Through a case study in several schools in Indonesia, this research identifies various Green Accounting practices that have been implemented and measures their positive impact on school financial management. The results of the study indicate that the implementation of Green Accounting can increase environmental awareness among students and school staff, and significantly contribute to reducing operational costs through more efficient resource management. Additionally, schools adopting this approach also demonstrate improvements in waste management and energy usage. These findings indicate that Green Accounting is not only beneficial for the environment but also provides economic benefits for educational institutions. Therefore, this research suggests that schools integrate Green Accounting into financial management policies and practices as a strategic step towards sustainability. The implementation of this approach is expected to cultivate a younger generation that is more environmentally conscious and capable of managing resources wisely in the future