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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Buana Akuntansi Jurnal Sosial dan Teknologi Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi, Keuangan dan Perpajakan AKRUAL : Jurnal Akuntansi dan Keuangan` Akurasi
Aswat, Ibnu
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STRATEGI PENERAPAN DIGITALISASI DALAM LAPORAN KEUANGAN UNTUK MENINGKATKAN DAYA SAING UMKM DI ERA INDUSTRI 4.0 Fahmi, Muhammad; Aswat, Ibnu
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i2.4617

Abstract

This study aims to identify the current conditions, challenges, benefits, and obstacles in the implementation of digitalization of financial reports for MSMEs in Indonesia, as well as to formulate effective strategies and the role of the government in supporting the process. The research method used is qualitative with a phenomenological approach. The study focused on MSMEs in Pontianak City as the object of study. The results of the study indicate that although digitalization of financial reports offers significant benefits such as increased efficiency, accuracy, and accessibility of real-time financial data, MSMEs still face various obstacles. The main challenges include limited technological infrastructure, lack of digital literacy, limited capital for investment in technology, and resistance to changing from traditional to digital methods. Effective strategies include providing training and technical assistance, developing adequate digital infrastructure, and easy access to affordable accounting software. This study also highlights the important role of the government and related stakeholders in supporting the digitalization of MSMEs through policies, regulations, and funding programs.
The Critical Role of Tax Literacy Among Generation Z in Supporting the Indonesia Emas 2045 Vision Aswat, Ibnu
Jurnal Sosial Teknologi Vol. 5 No. 7 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i7.32315

Abstract

Indonesia aims to become a developed country by 2045 through the vision of Indonesia Emas (Golden Indonesia), which emphasizes the critical role of youth, particularly Generation Z, in supporting national development. One essential component of sustainable development is tax revenue. However, the low level of tax literacy among the younger generation may hinder the optimization of state revenue. As Generation Z is a digitally native demographic with strategic potential, enhancing their understanding of taxation is crucial to ensure the fiscal sustainability of the nation. To evaluate the level of tax literacy among Generation Z in Indonesia and examine its contribution to the achievement of the Indonesia Emas 2045 vision. This research adopts a qualitative phenomenological approach. Data were collected through in-depth interviews, field observations, and focus group discussions (FGDs) involving high school students and university students in Pontianak City. The findings indicate that although Generation Z has broad access to digital technology, their level of tax literacy remains relatively low. A lack of understanding about the function of taxes, as well as tax rights and obligations, emerged as key issues. However, the research shows that effective tax literacy can significantly improve tax awareness and compliance, which are essential for supporting sustainable development. This research highlights the strategic role of tax literacy in national development and emphasizes the need for tax education approaches that align with the digital and social characteristics of Generation Z. It also offers policy recommendations based on a localized context (Pontianak City), providing actionable insights for national policymakers.
Karakteristik Keuangan Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Aswaliza; Aswat, Ibnu; Helmi, Syarif M
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5734

Abstract

Banyak perusahaan memanfaatkan celah regulasi untuk menekan beban pajak, sehingga praktik penghindaran pajak terus terjadi. Kondisi ini menimbulkan perhatian mengenai karakteristik internal perusahaan yang berperan, khususnya aspek keuangan. Penelitian ini bertujuan untuk mengkaji pengaruh dari karakteristik keuangan perusahaan yang terdiri dari ukuran perusahaan, pertumbuhan penjualan, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur subsektor industri yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021 hingga 2023. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi yang digunakan adalah perusahaan manufaktur yang bergerak dalam subsektor industri yang terdaftar pada Bursa Efek Indonesia (BEI) selama kurun waktu tiga tahun. Untuk pengambilan sampel digunakan metode purposive sampling, sehingga jumlah sampel sebanyak 75 perusahaan manufaktur yang bergerak dalam bidang industri. Data yang dianalisis merupakan laporan keuangan tahunan selama tiga tahun dari perusahaan-perusahaan tersebut, yang diambil dari situs resmi. Alat analisis data menggunakan program IBM SPSS versi 30. Teknik analisis data yang digunakan meliputi uji statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan uji hipotesis. Hasil penelitian menyatakan bahwa ukuran perusahaan dan pertumbuhan laba tidak memiliki pengaruh terhadap penghindaran pajak, sedangkan leverage memiliki pengaruh terhadap penghindaran pajak. Dalam perspektif Teori Agensi, penggunaan utang dapat menjadi mekanisme untuk mengurangi konflik kepentingan sekaligus memberikan tax shield melalui biaya bunga. Hal ini menegaskan bahwa struktur pendanaan perusahaan lebih menentukan praktik penghindaran pajak dibandingkan ukuran maupun kinerja laba. Penelitian ini memberikan implikasi bahwa struktur keuangan perusahaan memiliki peran penting dalam praktik perpajakan. Penggunaan utang sebagai bagian dari kebijakan pendanaan perlu diawasi karena dapat dimanfaatkan sebagai pengurangan beban pajak.
PENGARUH PENGETAHUAN INVESTASI, MODAL INVESTASI, DAN MOTIVASI TERHADAP MINAT INVESTASI DI ERA GEN Z Putri, Afli Aurora; Aswat, Ibnu; Astarani, Juanda
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4609

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi,modal investasi,dan motivasi investasi terhadap minat berinvestasi Generasi Z.Penelitian ini merupakan jenis penelitian kuantitatif dengan metode purposive sampling dengan 100 sampel Generasi Z.Dalam penelitian ini,Teknik analisis data yang digunakan dalam penelitian ini menggunakan regresi linear berganda melalui program SPSS Windows Versi 27.Hasil dari penelitian ini menunjukkan bahwa pengetahuan investasi,modal investasi,dan motivasi investasi secara signifikan berpengaruh terhadap minat berinvestasi pada generasi z.Pemahaman dasar mengenai penelitian ini adalah pentingnya meningkatkan pengetahuan investasi,ketersediaan modal dan motivasi investasi dapat menjadi kunci dalam mendorong generasi Z untuk memulai berinvestasi dipasar keuangan.
Perbandingan SAK-ETAP dengan penyajian laporan keuangan koperasi: Studi kasus pada Koperasi ABC Irawan, Julyanne Gracia; Aswat, Ibnu; Espa, Vitriyan
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1392

Abstract

Financial reports are a crucial aspect of business sustainability, especially in cooperative businesses, as they enhance the quality of financial reports by adhering to accounting standards. This study aimed to compare the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP) with the financial statements of ABC savings and loan cooperatives in Pontianak. The qualitative method involved three approaches: interviews (in-depth interviews), documentation, and literature review. The study results revealed significant differences between the financial statements of ABC Cooperative and the Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). It was found that the presentation of financial statements by ABC Cooperative did not fully comply with the SAK-ETAP. Public interest statements This study is evidenced by the lack of adjustments to items in the presentation of financial statements and the absence of reports presented in the form of statements of changes in equity, flow statements, and notes to the financial statements. These findings indicate that ABC Cooperative's financial statements may not be effectively utilized by relevant parties for business sustainability planning.
Pengaruh Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Beban Operasional dan Pendapatan Operasional (BOPO) Terhadap Return on Asset (ROA) Pada PT Bank Pembangunan Daerah Kalimantan Periode 2018 - 2022 Suhendra, Suhendra; Aswat, Ibnu
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3243

Abstract

Abstract: This study aims to determine the influence of CAR, NIM, and BOPO on PT Bank Pembangunan Daerah Kalimantan for the period 2018-2022. The population of this study is all Bank Pembangunan Daerah Kalimantan, which consists of 4 companies. The sampling technique used is purposive sampling, which means the sample is taken based on certain considerations. The consideration is that Bank Pembangunan Daerah Kalimantan has complete financial data for a period of 5 years, namely 2018-2022. The data analysis method in this study is multiple regression analysis using SPSS Version 29 software. Based on the results of hypothesis testing, it can be concluded that CAR does not have a positive influence on ROA partially. NIM partially has a positive and significant influence on ROA. Meanwhile, BOPO does not have a significant influence on ROA in PT Bank Pembangunan Daerah Kalimantan for the period 2018-2022. Keywords: BOPO, CAR, NIM, ROA
KOMBINASI MODEL BISNIS OSTERWALDER DAN PIGNEUR DALAM PENENTUAN HARGA PRODUK THRIFT SHOP Hijriah, Amanah; Aswat, Ibnu; Mubaraq, Abd.; Dilawati, Dilawati; Firmansyah, Kevin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6766

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana metode dalam menentukan biaya dan harga pada produk thrift. Walaupun terjadi perdebatan dalam segi hukum dan legalitas, bisnis produk thrift cukup populer dan menguntungkan. Pengumpulan data dilakukan dengan metode interview dan observasi pada pengusaha thrift. Penelitian ini menggunakan kombinasi model bisnis Osterwalder dan Pigneur sebagai kerangka analisis untuk memahami konsep ritel fashion thrift. Kerangka ini kemudian digunakan sebagai strategi dalam menentukan harga pokok penjualan. Hasil penelitian ini mengungkapkan bahwa struktur biaya masih terbilang sederhana mirip usaha dagang, serta harga jual ditentukan berdasarkan jenis pakaian, tren yang sedang berkembang di masyarakat, serta brand tertentu. Hal ini dapat memberikan gambaran kepada pengusaha di bidang thrift untuk mengelompokkan biaya, menghitung keuntungan serta metode menjangkau pelanggan sehingga pengusaha dapat memprediksi dan menjamin keberlanjutan usahanya dalam jangka panjang.
Co-Authors Aswaliza Damayanti, Fera Dewi Ayu Lestari Dilawati, Dilawati Firmansyah, Kevin HARYONO Helmi, Syarif M Hesti Hesti Hijriah, Amanah Indira Alifya Irawan, Julyanne Gracia Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Monica, Della Mubaraq, Abd. MUHAMMAD FAHMI Mustika, Ira Grania Pamungkas, Bima Putri, Afli Aurora Putri, Kessa Mindabila Rafa, Wukuf Dilvan Rudy Kurniawan Suhendra Suhendra Veithzal Rivai Zainal Vitriyan Espa Wasfika, Hesti Yantiana, Nella