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All Journal Owner : Riset dan Jurnal Akuntansi Aptisi Transactions on Management Journal of Economics and Business UBS Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Indonesian Journal of Business Analytics (IJBA) Journal of Information Systems and Technology Research Journal of Accounting and Finance Management (JAFM) Journal of Social Science Research Trend in Technology and Management Journal of Sustainable Community Service Journal Of Economic Sciences (Ekuisci) Asian Journal of Management, Entrepreneurship and Social Science
Aoliyah Firasati
Universitas Swadaya Gunung Jati
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Fixed Asset Intensity, Inventory Intensity, Profitability, Leverage, and Board of Commissioners on tax Management Arsella Zalianty; Inayaturrohmah; Aoliyah Firasati
Indonesian Journal of Business Analytics Vol. 4 No. 3 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i3.9458

Abstract

TThis research is focused on identifying the effects caused by fixed asset intensity, inventory intensity, profitability, leverage, and the presence of a board of commissioners on tax management practices. This quantitative study uses secondary data from manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Samples were taken using purposive sampling method based on certain criteria, and 27 out of 63 companies that met the criteria were selected with a three-year period, resulting in a total of 81 sample data for this study. The data analysis technique used was multiple linear regression analysis conducted using the SPSS computer program version 25. The results showed that leverage and the board of commissioners have a positive impact on tax management practices, while profitability has a negative impact. However, in this study, fixed asset intensity and inventory intensity are not proven to have a significant impact on tax management practices
Analysıs Of The Determınatıon Of Fırm Value: Fınancıal Performance As Moderatıon Aviv Tihan; Aoliyah Firasati
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

How society views a company affects its value. Generally, energy sector companies are negatively assessed for their operational actions towards environmental pollution and social welfare. Through the practice of efficiency, transparency, accountability and sustainability, it affects the level of trust of potential investors in providing funding to the company, which has implications for the company's value. This study aims to analyze the linkage of the influence of good corporate governance practices and corporate social responsibility on firm value with financial performance as moderation. The population of this study, are companies that are members of IDXENERGY in 2020 - 2022. With purposive sampling as a research sampling technique. Researchers apply several criteria that are in accordance with the needs and 15 companies are taken as samples in the study. The analysis technique used in this research is Panel Data Regression with the help of software such as Excel, E-Views 12 and SPSS. Based on the research results, Good Corporate Governance and Corporate Social Responsibility have a significant and positive effect on firm value. The moderating variable of financial performance can be able to strengthen the relationship between Good Corporate Governance and Corporate Social Responsibility on firm value.
PENGGUNAAN MEDIA PROMOSI DIGITAL GUNA MENINGKATKAN PENJUALAN ALIYAH CAKE Fatimah, Siska Ernawati; Purdianto, Ario; Firasati, Aoliyah
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 2 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v2i4.637

Abstract

The economic instability following the pandemic has had an impact on small businesses, including Micro, Small, and Medium Enterprises (MSMEs), which have experienced a decline in income and even bankruptcy. Therefore, strategies are needed for MSMEs to survive and develop their businesses. One of the MSMEs in Cirebon City affected by Covid-19 is Aliyah Cake, a snack business that offers various snacks with unique flavors and shapes. The business has faced challenges in its promotional efforts, resulting in a decrease in sales. The objective of this MSME program is to provide education and assistance in digital promotion, with the hope of increasing sales and the number of customers. The empowerment activities for MSMEs will be carried out for a period of 2 months, from November 2021 to December 2021. The results obtained after implementing the program show that Aliyah Cake is now able to independently conduct digital promotions by creating attractive photos or videos, which have generated visually appealing content that attracts buyers.
Selection of inventory accounting methods for industrial and consumer goods sectors: the relationship between inventory variability Muna, Arinal; Firasati, Aoliyah; Lestari, Wilda Fuji
Research Trend in Technology and Management Vol. 1 No. 2 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.41 KB) | DOI: 10.56442/rttm.v1i22.11

Abstract

Inventory has a significant impact on the success of a company’s operational procedures. Each company can select a method of distribution that is appropriate for its needs, and in selecting a method of distribution, the company can learn (opportunity) about the method of distribution that will be used in the company. Opportunity measure is an action taken by management in determining the inventory method that maximizes satisfaction and is profitable for the company. As a result, selecting a reliable method of gaining access to information is critical, because failing to do so will have a negative impact on your financial situation. The goal of this research is to eliminate any negative effects on the variability of the business, the size of the company, and the level of risk associated with the selection of a business assurance method. Purposive sampling was used to choose the manufacturing firm that would serve as the sample for this investigation. This company is part of the consumer products industrial sector and is listed on the Indonesia Stock Exchange. There are 40 businesses that meet the criteria, with 36 businesses using the average method and 4 businesses using the FIFO method. Data collection the technique employing second-level data. The data analysis technique used is logistic regression analysis. The results of the hypothesis testing show that the variability of inventory is affected by the choice of a inventory accounting method, but the size of the company and the level of risk are not
Risk Management Strategies in Blockchain Adoption within Financial Institutions Analyzing Challenges and Opportunities Dewi, Susanti; Firasati, Aoliyah; Sitoayu, Laras; Bennet, Daniel
APTISI Transactions on Management (ATM) Vol 9 No 1 (2025): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v9i1.2393

Abstract

The integration of blockchain technology in financial institutions has introduced both groundbreaking opportunities and significant risks, necessitating a comprehensive approach to risk management. Blockchain’s potential to enhance transparency, security, and efficiency in financial processes makes it an attractive technology for financial institutions. However, issues like regulatory uncertainty, data privacy, and technological readiness present unique challenges. This study aims to identify, evaluate, and provide insights into the primary risks associated with blockchain implementation in financial institutions, focusing on both challenges and opportunities to aid in effective risk management. Using the Structural Equation Modeling (SEM) technique with Partial Least Squares (PLS), also known as SmartPLS, this study examines data collected from financial industry stakeholders, including risk managers and IT experts. Variables assessed include data security, regulatory compliance, and technological infrastructure, allowing for a nuanced understanding of the risk dynamics within blockchain adoption. The analysis reveals that data security risks and regulatory concerns significantly impact blockchain implementation success, while technological readiness serves as a moderating factor, influencing the ease of adoption and operational success. Findings underscore the need for a balanced approach to blockchain integration in financial services, where risk management strategies address both regulatory and technological challenges. By identifying these core risks and their implications, this study contributes to the body of knowledge on blockchain risk management and offers practical recommendations for financial institutions aiming to adopt blockchain effectively while minimizing associated risks.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cirebon Satu Janiman Janiman; Aoliyah Firasati
Journal of Economics and Business UBS Vol. 12 No. 3 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i3.217

Abstract

Setiap tahun jumlah wajib pajak semakin meningkat, namun peningkatan jumlah wajib pajak tidak diimbangi dengan kepatuhan wajib pajak dalam memenuhi kewajiban pajaknya. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Jenis penelitian ini merupakan penelitian dasar atau basic research. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuisioner yang disebarkan kepada wajib pajak orang pribadi yang terdaftar di Kantor Pajak Pratama Cirebon Satu, populasi dalam penelitian ini berjumlah 116.409 dan sampel dalam penelitian ini berjumlah 100 responden yang diambil menggunakan cluster sampling. Metode Analisis statistic dalam penelitian ini adalah dengan menggunakan analisis regresi linear berganda dengan menggunakan Software IBM SPSS 25 for windows. Hasil penelitian menunjukan bahwa kesadaran wajib pajak dan kualitas pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu. Sedangkan sanksi pajak tidak berpengatuh terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Cirebon Satu.
Pengaruh Capital Intensity Ratio, Firm Size, dan Return On Assets Terhadap Effective Tax Rate Aoliyah Firasati; Janiman Janiman; Dede Yusuf Maulana
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.1309

Abstract

Effective tax rate merupakan persentase tarif pajak yang ditanggung oleh perusahaan yang digunakan untuk mengukur efektivitas suatu perusahaan dalam meminimalkan pajak dengan membagi beban pajak penghasilan terhadap pendapatan sebelum pajak. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi effective tax rate. Terdapat faktor yang digunakan dalam penelitian ini yang menjelaskan effective tax rate adalah capital intensity ratio, firm size, dan return on assets. Metode penelitian yang digunakan adalah metode asosiatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek. Indonesia periode 2018-2021 yang berjumlah 76 perusahaan. Metode pengambilan sampel yang digunakan adalah purposive sampling, yaitu sampel yang digunakan dalam penelitian ini harus memenuhi kriteria sampel dan diperoleh sebanyak 15 perusahaan yang menjadi sampel dengan periode pengamatan selama 4 (empat) tahun sehingga didapat 60 sampel dalam penelitian ini. Teknik analisis dalam penelitian ini menggunakan regresi linear berganda yang sebelumnya dilakukan uji asumsi klasik mencakup normalitas, multikolinieritas, autokorelasi, dan heteroskedastisitas. Pengujian hipotesis menggunakan Uji t (uji parsial). Hasil penelitian ini menunjukan bahwa return on assets berpengaruh terhadap effective tax rate sedangkan capital intensity ratio dan firm size tidak berpengaruh terhadap effective tax rate.
Internal Factors that encourage Tax Avoidance in LQ45 Companies on the IDX 2020-2023 Maharani, Amelta; Rismayada Putri, Dwi; Firasati, Aoliyah
Jurnal Ekuisci Vol 2 No 6 (2025): Vol 2 No 6 July 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i6.772

Abstract

Background. Tax avoidance is an effective method of mitigating the tax burden by circumventing taxes through transactions. Moreover, tax avoidance may be construed as a method of circumventing taxes while remaining within the bounds of the law. While the company's tax evasion may adhere to tax regulations, it can nonetheless have adverse effects on the nation. Aims. This study aims to investigate the internal factors within organizations that promote tax evasion and to examine the influence of company size, profitability, and leverage on tax avoidance. Tax avoidance is a financial approach that lawfully reduces business tax obligations efficiently. Methods. This study examines the internal factors that influence avoidance in LQ45 businesses listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, as reflected in the LQ45 index during this period. Result. Based on the sample criteria, 38 companies were selected as the research object from 152 data sources, employing a quantitative descriptive approach. This study analyzes financial statements and business governance factors to evaluate their influence on tax avoidance. Conclusion. The primary internal factors analyzed encompass profitability, leverage, and firm size. The results indicate that firm size significantly influences avoidance behavior, with larger, more successful enterprises employing more aggressive tax tactics. Implementation. Profitability also significantly affects tax avoidance, as companies can focus on reducing the amount of income tax they are required to pay.
The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management Yahya, Adibah; Faleri, Nabila Stefany; Nurjanah, Rina; Firasati, Aoliyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2709

Abstract

The objective of this study is to examine the relationship between current tax expense, deferred tax assets, tax planning, and earnings management practices in firms. To this end, financial data from industry sectors of food and beverages is employed in panel regression analysis to determine whether current tax expense and deferred tax assets exert a significant influence on earnings management and whether tax planning acts as a moderator in the relationship. The research method uses quantitative descriptive analysis, with sample selection using purposive sampling. The data in this study were from 20 companies in 4 years. The results showed that current tax expense has a negative effect on earnings management, while deferred tax assets have a positive effect on earnings management. Tax planning does not affect earnings management, and cannot be a moderating variable for the effect of current tax expense and deferred tax assets on earnings management. The theoretical and practical implications of the findings of this study are expected to make a significant contribution to the accounting and financial management literature
The Effect of Awareness, Income, and Service Quality on Taxpayer Compliance in Paying Land and Building Tax in Kuningan District Santi Halimatusadiyah, Dede; Melha, Melha; Firasati, Aoliyah
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2140

Abstract

This study looked at how taxpayer compliance with paying Land and Building Tax (PBB) in Kuningan District was impacted by awareness, income level, and service quality. This study employed a quantitative approach using SPSS software version 26 to handle data from multiple linear regression analysis. One hundred randomly chosen respondents (random sampling) from among taxpayers registered with the Kuningan Regency Regional Revenue Agency were given questionnaires in order to collect data. The findings of analysis show that the level of awareness and quality of service contribute significantly to taxpayer compliance in PBB payments. On the other hand, there is no discernible impact of the income variable on the degree of compliance. The government can take these results into account when developing strategies to increase taxpayer compliance, such as by enhancing the standards of public services related to taxes and providing continuous tax education.
Co-Authors Arinal Muna Arsella Zalianty Aviv Tihan Bennet, Daniel Bukhori, Bukhori Chaniago, Pedro Revosky Dede Yusuf Maulana Demiyati, Eba Dewi, Susanti Faleri, Nabila Stefany Francisko, Muhamad Hery Setyo Nuryantoro, Petrus Inayaturrohmah Irwan Sutirman Wahdiat Janiman Janiman Janiman Janiman, Janiman Lestari, Wilda Fuji Lindya Lindya Maharani, Amelta Meilinda, Riska Melha, Melha Muhammad Irvan Nurjanah, Rina Permana, M. Septian Arya Purdianto, Ario Qomalasari, Zahwa Rafa Faridah, Nur Rismayada Putri, Dwi Salsabilla, Putri Santi Halimatusadiyah, Dede Siska Ernawati Fatimah Sitoayu, Laras Yahya, Adibah