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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Ekonomi JAM Jurnal Dinamika Akuntansi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Infestasi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika Jurnal Aplikasi Akuntansi Kajian Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Akuntansi dan Teknologi Informasi Journal of Financial and Behavioural Accounting CANANG: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting Research, Organization and Economics (JAROE) Accounting Analysis Journal Jurnal Akuntansi
Zarefar, Arumega
Fakultas Ekonomi Dan Bisnis, Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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PENGHINDARAN PAJAK PERUSAHAAN MULTINASIONAL: PENGARUH INTENSITAS MODAL, KAPITALISASI TIPIS, DAN HARGA TRANSFER DENGAN MODERASI NEGARA SURGA PAJAK: PENGHINDARAN PAJAK OF MULTINATIONAL COMPANIES: THE EFFECT OF CAPITAL INTENSITY, THIN CAPITALIZATION, AND HARGA TRANSFER WITH THE MODERATING ROLE OF TAX HAVENS Gusharita, Ulpa; Ratnawati, Vince; Zarefar, Arumega
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.364-381

Abstract

The purpose of this study is to analyze the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak, and to examine the role of tax havens country in strengthening the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak. Method is the sufficient information This research approach consists of quantitative and qualitative approaches. The data analysis technique used in this research is multiple linear regression. The sampling technique used was purposive sampling with a sample size of 105 companies, namely multinational companies listed on the IDX in 2016-2022 and selected based on predetermined criteria. Based on the analysis and findings in this study are Capital intensity, thin capitalization, Harga transfer, has an effect on penghindaran pajak and Tax havens country moderates the effect of Capital Intensity, thin capitalization and harga transfer on Penghindaran pajak.
THE ROLE OF AUDIT COMMITTEE IN CORPORATE SUSTAINABILITY DISCLOSURE Khoiriyah, Mayla; Zarefar, Arumega; Afifah, Ulfa; Oktari, Vera
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.243

Abstract

This study aims to determine the influence of the characteristics of the audit committee on corporate social responsibility (CSR) disclosures as a corporate sustainability issue. The audit committee characteristics are proxied by size, the number of members with financial expertise, and the number of audit committee meetings. This study used secondary data from the annual report and sustainability report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The number of samples used is 77 companies. Data were analyzed using Ordinary Least Square. Based on the research findings, the size of the audit committee has a significant positive effect on CSR disclosures. In contrast, financial expertise and the number of meetings significantly negatively affect CSR disclosures. This research is expected to provide recommendations to consider the size of the audit committee in establishing an audit committee to encourage broader CSR
Quality of Sustainability Disclosure, Foreign Board, and Firm Performance? Evidence from Indonesia ARMADANI, ARMADANI; ZAREFAR, ARUMEGA
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.40138

Abstract

Purpose: This study intends to investigate the impact of sustainability disclosure and foreign board quality on firm performance. This research also analyzes the impact of each category of sustainability disclosure quality on company performance.Method: General Least Square (GLS) is the analytic method used to test the hypothesis. 315 observations from 46 chemical and basic industries compose the sample.Findings: This study reveals that the quality of sustainability disclosure and the presence of foreign boards have a considerable favorable impact on the performance of companies. Then, the additional study revealed that the social and environmental categories had a considerable positive impact on the organization’s success. In addition, there is no correlation between the economic category and the company’s performance. Novelty: To the author’s knowledge, this is the first study to examine Indonesia’s chemical and basic industrial sectors. This research is distinctive in that it employs a more thorough sustainability disclosure quality measurement, namely developing a measuring instrument with analysis content based on GRI Guidance. Then, this study examines the relationship between the quality of sustainability disclosure and firm performance.
The impact of board characteristics on executive compensation: evidence from Jakarta Islamic Index Company Ishak, Khodijah; Zarefar, Arumega
Jurnal Siasat Bisnis VOL 28, NO 2 (2024)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol28.iss2.art4

Abstract

Purpose – This study aims to examine the effect of board characteristics on CEO compensation. The board characteristics examined in this study include board independence and gender diversity consisting of woman on board and independent woman board on CEO compensation.Design/methodology/approach – The population in this study is a company belonging to the Jakara Islamic Index (JII) at the Indonesian Stock Exchange for the period 2012 - 2016. The sample in this research was determined by purposive sampling method with a total sample of 75 annual reports.Findings – The results show that independent board gender diversity consisting of female boards and independent female boards has no effect on CEO compensation.Research limitations/implications – The sample of this study is a company with shares included in the Jakarta Islamic Index on the Indonesian Stock Exchange (IDX) with an observation period of 2012-2016. Hypothesis testing in this study using multiple linear regression analysis.Practical implications – Boards to oversee and control the actions of opportunists manager, and define the most important decisions of companies, one of which compensation for the CEO, so that corporate objectives can be achieved. With the larger board size will increase oversight function of the board to act opportunistically manager so control oversight of CEO compensation more stringent design and can be defined more precisely.Originality/value – Research on the role of women in board composition is gaining attention, but not much has been explored in a country with a strong patriarchal culture like Indonesia.
Determinants of Village Fund Management Accountability and Its Implications on Village Government Performance Oktari, Vera; Zarefar, Arumega; Afifah, Ulfa; Khoiriyah, Mayla
Jurnal Kajian Akuntansi Vol 6 No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.7236

Abstract

AbstractThe regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus.Keywords: Accountability; Competency; Organisational commitment; Participation.AbstrakOtonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur.Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi.
Audit Quality and Company Size on Tax Avoidance: The Role of Independent Commissioners Surya, Raja Adri Satriawan; Zarefar, Arumega; Mela, Nanda Fito; Nurfitriani, Nurfitriani; Hamid, M; Adiman, R Multi Konvokesen
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11390

Abstract

This study examines the effect of audit quality and firm size on tax avoidance, with independent commissioners as a moderating variable. Using 595 firm-year observations from 94 manufacturing companies listed on the Indonesia Stock Exchange during 2016–2023, this study applies pooled panel regression with year fixed effects and firm-level clustered robust standard errors. The results show that audit quality is negatively associated with the effective tax rate, indicating higher tax avoidance. Firm size has no significant direct effect. Independent commissioners significantly strengthen the monitoring role of audit quality, but do not convert firm size into stronger tax compliance. These findings suggest that governance mechanisms influence tax avoidance differently depending on whether they operate through external audit quality or firm complexity.
Peningkatan Kompetensi Digital Akuntansi Melalui Pelatihan Zahir Accounting Bagi Siswa dan Guru SMK Dharma Loka Pekanbaru Alfiati Silfi; Eka Hariyani; Meilda Wiguna; Pipin Kurnia; Arumega Zarefar; Rosmayani Rosmayani
CANANG: Jurnal Pengabdian Masyarakat Vol 6, No 1 (2026)
Publisher : PELANTAR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52364/canang.v6i1.89

Abstract

Advances in information technology have driven the transformation of accounting practices from manual to computerized systems. This situation demands that Vocational High School (SMK) graduates possess digital accounting competencies that meet the needs of the business and industrial world. However, students and teachers still lack understanding and skills in using accounting software, necessitating competency improvement through structured training. This community service activity aims to improve the digital accounting competency of students and teachers at SMK Dharma Loka Pekanbaru through training in the use of the Zahir Accounting application. The implementation method includes preparation, training, hands-on practice, mentoring, and evaluation. The material provided includes an introduction to Zahir Accounting, creating company data, managing financial transactions, preparing financial reports, and utilizing the application's supporting features. The training is conducted using lectures, demonstrations, practice, and interactive discussions to ensure participants are able to operate the application independently. The expected outcomes of this activity are increased participant knowledge and skills in using computer-based accounting software, increased student readiness for the world of work, and increased teacher competence in integrating computerized accounting learning into the teaching and learning process. In addition, this activity is expected to strengthen the synergy between universities and schools in supporting the development of human resources that are adaptive to the development of digital technology in the field of accounting.
Co-Authors Adiman, Raja Multi Konvokesen Adri Satriawan Surya Alfiati Silfi Anak Agung Istri Sri Wiadnyani Andreas - Tan Armadani, Armadani Atika Zarefar Atika Zarefar Azka Amila Azwir Nasir Basri Mutia Yesi Cecep Kusmana Claudia Aprilla Pardede Deni Harianto Devi Safitri Eka Hariyani Evi Anita Susanti. S Fany Audia Irjanti Farhan Bayu Putra Farhan, Putra Bayu Fidela Raniah Sawity Findayani Igus Tusanti Gusharita, Ulpa Gustriani, Bunga Yefita Hamidi, Barzan Ishak, Khodijah Kennedy Kennedy Kennedy Kennedy Kennedy, Kennedy Luthfia Putri Salsabila M Hamid Mayla Khoiriyah Meilda Wiguna Mela, Nanda Fito Monica Cindy Nadya Fatinah Humaira Novita Indrawati Nurfitriani , Nurfitriani Nurul Aini Yolanda Oktari, Vera Pipin Kurnia Putra Bayu Farhan Putri, Tri i Aulia R Adri Satriawan R Adri Surya R. Adri Satriawan Surya R. Adri Satriawan Surya Raja Adri Satriawan Raja Adri Satriawan Putra Raja Adri Satriawan Surya Raja Adri Satriawan Surya Ramaiyanti, Sinta Rasuli Rasuli Razana Juhaira Johari Reski Jarwono Rosmayani Rosmayani Siahaan, Imelda Sinta Ramaiyanti Sinta Ramaiyanti Surya Adri Satriawan Raja Surya, R.Adri Setiawan Tjiptohadi Sawarjuwono Tusanti Igus Findayani Ulfa Afifah Ulfa Afifah Ulfa Afifah, Ulfa Vera Oktari Vera Oktari Vera Oktari Vince Ratnawati Violla Yumitri Vivi Rizkiana Aprilla Yesi Mutia Basri Yulia Ratna Sari Yuneita Anisma Yusralaini Yusralaini, Yusralaini Zirman Zirman, Zirman