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All Journal The Indonesian Accounting Review Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business J-MAS (Jurnal Manajemen dan Sains) JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal Jambura Accounting Review Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Politala JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Madiun Spoor : Jurnal Pengabdian Masyarakat KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management Accounting, Tax and Production Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Lukita, Carolyn
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Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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DETERMINASI PENERIMAAN DANA KREDIT PADA UMKM DI KECAMATAN KARAWANG TIMUR Rosalina, Shinta; Lukita, Carolyn; Astriani, Devi
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11478

Abstract

Indonesia's economic growth raises various challenges that must be faced by MSME workers. The majority of challenges faced by MSMEs are related to a lack of capital to develop their business, so they require financial support from financial institutions. The aim of this research is to find out whether the implementation of SAK EMKM, socialization of SAK EMKM, business size, and perceived usefulness have an influence on the receipt of credit funds. The method applied in the research is a quantitative approach. The population studied consisted of 3,157 MSMEs in East Karawang. The sample was selected purposively with 97 respondents who met certain criteria. The respondents who were the research subjects were MSMEs in East Karawang District, Karawang Regency. Data analysis was carried out using Partial Least Square Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 4.0. The model analyzed includes measurement and structural aspects, as well as hypothesis testing. The research results show that the implementation of SAK EMKM, business size, and perceived usefulness have a significant influence on the receipt of credit funds. However, the socialization of SAK EMKM has no influence on the receipt of credit funds for MSMEs.
Pengaruh Social Responsibility, Konservatisme Akuntansi dan Sustainability Reporting Terhadap Penghindaran Pajak Kulsum, Nursinda; Lukita, Carolyn; Septiawati, Rohma
Journal of Management Accounting, Tax and Production Vol 1, No 2 (2023): Desember 2023
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v1i2.1282

Abstract

Penghindaran pajak merupakan sebuah usaha yang dilakukan oleh perusahaan untuk mengurangi beban pajak tetapi dengan batasan-batasan tertentu yang tidak melanggar aturan yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh social responsibility, konservatisme akuntansi dan sustainability reporting terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif yang bersumber dari laporan keuangan perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Data dianalisis menggunakan software IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa social responsibility, konservatisme akuntansi dan sustainability reporting berpengaruh signifikan terhadap penghindaran pajak. Hasil penelitian ini diharapkan dapat memberikan bukti empiris secara kuantitatif terkait pengaruh social responsibilty, konservatisme akuntansi dan sustainability reporting terkait dengan penghindaran pajak.
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia Zunianto, Anugrah Pamungkas Wijil; Narsa, Niluh Putu Dian Rosalina Handayani; Lukita, Carolyn
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3700

Abstract

This study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance.
KEYAKINAN DAN KESEDIAAN MICRO MERCHANT MEMBAYAR SETTLEMENT EXPENSE DAN MERCHANT DISCOUNT RATE PENGGUNAAN QRIS UNTUK MENINGKATKAN SUSTAINABILITY REPORTING PADA COFFEE SHOP DI KARAWANG Aulia, Aulia Nur Endayani; Lukita, Carolyn; Arimurti, Trias
KINDAI Vol 20 No 2 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i2.1572

Abstract

This research aims to find out how confident and willing Micro, Small and Medium Size Enterprises (MSMEs) are to pay the settlement and Merchant Discoount Rate (MDR fees for using QRIS at micro merchant coffee shops in Karawang to improve their business sustainability reports. This research used descriptive and narrative qualitative methods, as well as interview, observation, and documentation data collection methods. The scope of the research focuses on micro-merchants in the Food and Beverage (FnB) Coffee Shop sector, the research locus in Karawang, with the number of coffee shops taken being 4. The results of this research explain that micro-merchant coffee shops in Karawang are confident and willing to pay settlement fees and merchant discount rates set by Bank Indonesia. Currently, there is minimal research that addresses the theme of confidence and the willingness of micro merchants to pay the settlement and MDR fees on QRIS to improve business sustainability reports. Researchers hope this research can become research literature material for MSMEs that have implemented QRIS in their business and Bank Indonesia. This research can be a consideration in determining settlement fees and MDR in an absolute and fair manner, both for merchants and their business customers. Keywords: QRIS, Settlement Fees, MDR, Sustainability Report, Merchant
Evaluasi Penerapan Asas Akuntabel Partisipatif Tertib dan Disiplin Anggaran Dalam Pengelolaan Keuangan (Studi kasus di Desa Cibalongsari, Kecamatan Klari) Dewi, Kurnia; Sihabudin, Sihabudin; Lukita, Carolyn
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.9779

Abstract

Penelitian ini tentang evaluasi penerapan asas akuntabel partisipatif tertib dan disiplin anggaran dalam pengelolaan keuangan (Studi kasus di Desa Cibalongsari, Kecamatan Klari). Tujuan dari penelitian ini adalah untuk menganalisis sejauh mana penerapan asas akuntabel, partisipatif, tertib dan disiplin anggaran dalam pengelolaan keuangan di Desa Cibalongsari, Kecamatan Klari, Kabupaten Karawang. Penelitian ini menggunakan metode penelitian kualitatif. Sumber data yang digunakan dalam penelitan ini berupa sumber data primer, berupa wawancara dan observasi, sedangkan sumber data sekunder,berupa dokumen desa terkait. Hasil dari penelitian ini membuktikan bahwa pengelolaan keuangan Desa Cibalongsari sudah berdasarkan pada asas akuntabel, partisipatif, tertib dan disiplin anggaran, karena telah memenuhi indikator asas-asas pengelolaan keuangan desa. Meskipun belum sepenuhnya sesuai dengan ketentuan yang ada. Sebaiknya pemerintah desa perlu menanamkan sikap kritis kepada masyarakat dan pemahaman asas pengelolaan keuangan desa secara efektif kepada aparatur desa, guna meningkatkan motivasi dan semangat bersama membangun desa. Katakunci:Akuntabel, Partisipatif, Tertib dan Disiplin Anggaran
Pengaruh Tax Avoidance, Earnings Persistence dan Sustainability Report terhadap Nilai Perusahaan dengan Dewan Komisaris Independen Sebagai Variabel Pemoderasi Hardiyanti, Dwi; Lukita, Carolyn; Apriani, Fista
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 2 (2024): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i2.1918

Abstract

Business performance, investor expectations and growth prospects are reflected in the firm's value. High value makes a business more attractive to shareholders and investors and makes it easier for companies to obtain external funding. The aims of this research is to analyze the effect of tax avoidance, earnings persistence and sustainability report on firm value and analyze the effect of tax avoidance, earnings persistence and sustainability report on firm value with independent board of commissioners as a moderating variable. Research in mining sector companies listed on the IDX for the period 2020-2022 uses quantitative methodology. A total of 97 companies became the population of this study. Purposive sampling was used in this study to collect data into 77 samples. The data analysis stage uses three steps, namely prediction testing, classical assumption testing, and statistical analysis of variance with SPSS software. The findings show that tax avoidance has no effect on firm value. However, firm value is influenced by sustainability report elements and earnings persistence. In addition, the independent board of commissioners has an influence in terms of strengthening/weakening the relationship between earnings persistence and sustainability report on firm value. Meanwhile, in tax avoidance, the board of commissioners has no influence in strengthening / weakening the relationship to firm value. The conclusions of this study have consequences for regulators and prospective shareholder. Findings from this research can be useful for policy makers, especially those related to tax avoidance, earnings persistence and sustainability reports to increase firm value in Indonesia.
Analisis Determinan Pendapatan Pelaku UMKM Di Kabupaten Karawang lukita, Carolyn; Liana, Siska; Ramdan, Nurul Amalia
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2201

Abstract

This study aims to examine the effect of financial technology, number of workers, business capital, accounting understanding, and age of business actors on MSME income in Karawang Regency. The data used is primary quantitative data, obtained by survey with owners and managers of MSMEs in Karawang district as the population. The sample selection technique with simple random sampling, a total of 105 respondents were managed using SPSS. The results of this study indicate that financial technology, the number of workers, and business capital have a significant effect on MSME income in Karawang Regency. Meanwhile, the variables of accounting understanding and age of business actors have no effect on MSME income in Karawang Regency.
Tinjauan OECD Inclusive Framework dalam Meminimalisir Base Erotion Profit Shifting dan Impikasinya terhadap Indonesia Liana, Siska; Lukita, Carolyn; Ramdan, Nurul Amalia
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.145

Abstract

Fenomena globalisasi menciptakan kesempatan bagi perusahaan multinasional melakukan praktik penghindaran pajak dengan menggunakan kelemahan dalam peraturan perpajakan. Penggerusan basis pajak melalui pengalihan laba atau Base Erosion and Profit Shifting (BEPS) merupakan salah satu praktik penghindaran pajak yang banyak dilakukan. Laba dari grup perusahaan multinasional akan dialihkan ke yurisdiksi yang memiliki tarif pajak rendah guna memperkecil jumlah pajak yang wajib dibayarkan. Fokus penelitian ini yaitu memberikan pengetahuan dan pemahaman ketentuan konsensus global terkait dua pilar terutama terkait dengan upaya peningkatan efektivitas administrasi perpajakan dalam meminimalisir praktik BEPS pada perusahaan multinasional di Indonesia. Pendekatan pada penelitian ini menggunakan pendekatan kualitatif. Pengambilan data dilakukan melalui studi literatur. Dengan adanya konsesus global yang menjadi point utama dalam kedua pilar adalah alokasi profit dan tarif pajak minimum. Hasil penelitian ini memberikan implikasi dan peluang lebih luas bagi Indonesia untuk memungut pajak dari perusahaan multinasional.
Determinan Kualitas Laporan Keuangan dan Pengaruhnya terhadap Penerimaan kredit UMKM Lukita, Carolyn; Siska Liana; Nurul Amalia Ramdan
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.143

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang dapat mempengaruhi kualitas laporan keuangan UMKM dan untuk menguji pengaruh kualitas laporan keuangan terhadap penerimaan kredit bagi UMKM. Proxy yang digunakan adalah Implementasi SAK EMKM, ukuran UMKM, latar belakang pendidikan, pemberian informasi dan sosialisasi, persepsi pelaku UMKM dan pemahaman akuntansi. Data yang digunakan adalah data kuantitatif primer, melalui survei dengan pemilik dan pengelola UMKM se-kabupaten Karawang sebagai populasinya. Teknik pemilihan sampel dengan simple random sampling, sejumlah 102 kuesioner dikelola menggunakan SPSS. Hasil penelitian ini memberikan bukti empiris bahwa implementasi SAK EMKM, pemberian informasi dan sosialisasi, dan persepsi berpengaruh signifikan terhadap kualitas laporan keuangan UMKM di Kabupaten Karawang. Sedangkan ukuran UMKM, latar belakang pendidikan pelaku UMKM dan pemahaman akuntansi tidak berpengaruh terhadap kualitas laporan keuangan. Dari sisi penerimaan kredit hasil penelitian ini menjujukkan bahwa kualitas laporan keuangan berpengaruh terhadap penerimaan kredit.
Pengaruh PAD, DAU dan Investasi Swasta terhadap IPM dengan Belanja Langsung sebagai Variabel Intervening di Indonesia Ramdan, Nurul Amalia; Liana, Siska; Lukita, Carolyn
Jambura Accounting Review Vol. 6 No. 1 (2025): Jambura Accounting Review - February 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i1.147

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah, dana alokasi umum dan investasi swasta terhadap indeks pembangunan manusia melalui belanja langsung pada 29 Provinsi di Indonesia. Penelitian ini menggunakan data sekunder yang bersumber dari Laporan Realisasi APBD 2016-2018, laporan realisasi investasi PMDN dan PMA 2015-2018, laporan pencapaian IPM 2015-2018. Metode penelitian deskriptif verifikatif dengan pendekatan kuantitatif merupakan desain penelitian yang digunakan dalam penelitian ini. Adapun metode analisis data dalam penelitian ini menggunakan analisis jalur (path analysis), dengan menggunakan SPSS sebagai alat pengelolaan datanya. Hasil dari penelitian model pertama menunjukkan bahwa secara parsial PAD dan DAU berpengaruh positif dan signifikan terhadap Belanja Langsung, sedangkan secara simultan PAD dan DAU berpengaruh signifikan terhadap Belanja Langsung. Model kedua menujukkan bahwa secara parsial Belanja Langsung berpengaruh positif dan signifikan terhadap IPM, sedangkan Investasi Swasta tidak berpengaruh terhadap IPM. PAD, DAU, Investasi Swasta dan Belanja Langsung secara simultan berpengaruh signifikan terhadap IPM. Berdasarkan hasil penelitian menunjukkan bahwa apabila PAD, DAU dan Investasi Swasta mengalami peningkatan melalui Belanja Langsung maka akan meningkatkan Indeks Pembangunan Manusia di wilayahnya.
Co-Authors Apriani, Fista Arimurti, Trias Astriani, Devi Aulia, Aulia Nur Endayani Dewi, Kurnia Gusganda Suria Manda Hardiyanti, Dwi Hari Sulistiyo Isyanto, H. Puji Kulsum, Nursinda M, Nahruddien Akbar Mahpudin, Endang Nanu Hasanuh Nasihin, Ihsan Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nopiana, Medi Nugraha Nugraha Nurul Amalia Ramdan Purwandari, Dian Ramdan, Nurul Amalia Rosalina, Shinta Sadira, Alvita Safira, Regita Sari, Diana Ikmah Septiawati, Rohma Sihabudin Sihabudin Sihabudin, Sihabudin Siska Liana Soliha, Imaniar Amalia Solihin Sidik Sri Suartini Suhono Suhono, Suhono Sujaya, Fista Apriani Sukma, Andika Bagas SULASTRI, EVA MARIA Syafi’i, Muhammad Syamsiah, Siti Syarah Trisyanto, Ade Yanti Yanti Zahranie, Aurora Maulida Zunianto, Anugrah Pamungkas Wijil