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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Ilmiah Akuntansi Kesatuan Jurnal Sistem Informasi Akuntansi Jurnal Bina Bangsa Ekonomika Jurnal Ekonomika Dan Bisnis International Journal of Ethno-Sciences and Education Research Journal of Artificial Intelligence and Digital Business Indonesian Journal of Community Empowerment Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital NAAFI: JURNAL ILMIAH MAHASISWA
Sukraini, Juita
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Determination of Share Prices in Automotive Manufacturing Companies Amril, Elviani; Sukraini, Juita; Defitri, Siska Yulia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2469

Abstract

Economic development and growth have increased significantly in the era of globalization. The capital market is one source of economic development in a country which has an important role as a means of financial funding for a company so that it can obtain financial resources from investors. The capital market provides long-term financial instruments with a maturity of more than one year, such as shares, bonds or what are usually called debentures, mutual funds and Exchange Traded Funds/ETFs, as well as derivatives. This aims of the research was to determine and analyze the influence of fundamental company conditions, the rupiah exchange rate and (Sertifikat Bank Indonesia/SBI) interest rates on share prices. This research used quantitative research and an associative approach carried out on automotive manufacturing companies listed on the IDX in 2018-2022. The total sampling technique was chosen for sampling. The results of this research are that the fundamental conditions of the company have a significant effect on share prices, while the rupiah exchange rate and SBI interest rates do not have a significant effect on share prices. This means that investors can consider the fundamental conditional condition of the company when they want to invest in shares, this research because a decrease or increase in the DER can affect the share price of automotive companies listed on the Indonesian Stock Exchange in 2018-2022.
PENGARUH TAX AVOIDANCE DAN LEVERAGE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Handayani, Vivi; Das, Nidia Anggreni; Sukraini, Juita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.672

Abstract

Indonesia's economy is largely driven by increased household consumption and one of the fastest-growing industries is the food and beverage industry. Sales growth was driven by increased personal income and increased spending on food and beverages, mainly from the growing number of middle-class consumers. As a result, it is also an industry where local companies are very ambitious and have grown into successful global exporters. At the same time, the internationalization of local cuisine is a major opportunity for foreign companies to sell their products to Indonesia consumers, who are increasingly open to new foods and flavors. The purpose of this study is to determine the Effect of Tax Avoidance on the Cost of Debt in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2022. The method carried out in this study is a quantitative method with an associative approach. Meanwhile, to analyze the data obtained, classical assumptions were used consisting of (normality test, multicollinearity test, heteroscedasticity test, and heteroscedasticity test, multiple linear regression analysis, determination coefficient analysis and hypothesis test using significance tests (T test and F test). The results of the study show that individually Tax Avoidance (X1) does not have a significant effect on Cost Of Debt (Y), Leverage (X2) has a significant effect on Cost Of Debt, Tax Avoidance Variable (X1), leverage (X2) together have a significant effect on Cost Of Debt (Y).
Pengawasan Keuangan Daerah Dari Pengetahuan Dewan Tentang Anggaran Diperkuat Oleh Partisipasi Masyarakat Mardianti, Rani; Defitri, Siska Yulia; Sukraini, Juita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1864

Abstract

This research examines the influence of council budget information (X) on regional financial control (Y) and the influence of council budget information (X) on regional financial control (Y) by testing community participation (Z). The survey results show that congressional budget information (X) has no effect on regional budget control (Y). The results of testing this first hypothesis are given the value |tcount|. Tested 0.595 danlt; 1 > 0.05. Knowledge of the DPRD budget (X) then influences regional fiscal control (Y) which is controlled by regional community participation (Z). The results of testing this second hypothesis are presented by testing the interaction between the R^2 value in the regression equation (1) and the R^2 value in the regression equation (2). As a result, the R^2 value of regression equation (1) is lower than the R^2 value of regression equation (2) (0.008 and less than 0.241).
Meningkatkan Aksesibilitas Laporan Keuangan Untuk Optimalisasi Informasi Keuangan Suci; Maison, Witra; Sukraini, Juita
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 5 No. 1 (2025): Mei 2025
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v5i1.8434

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Aksesibilitas Laporan Keuangan terhadap Optimalisasi Informasi Keuangan. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kota Solok. Data yang digunakan dalam penelitian ini merupakan data primer. Teknik pengumpulan data dengan teknik survai dengan membagikan kuesioner terhadap pengguna laporan keuangan pemerintah daerah dilingkungan Kota Solok. Pengolahan dan analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS 26,00 (Statistical Product And Service Solution). Hasil penelitian menunjukkan bahwa Aksesibilitas Laporan Keuangan memiliki pengaruh yang signifikan terhadap Optimalisasi Informasi Keuangan. Temuan ini menunjukkan bahwa Aksesibilitas Laporan Keuangan memiliki peran penting dalam meningkatkan Optimalisasi informasi keuangan oleh para pemangku kepentingan. Aksesibilitas yang baik mencakup beberapa indikator kunci, seperti keterbukaan, kemudahan, dan aksesibilitas itu sendiri.
TRANSFORMASI DIGITAL UMKM RITEL: EDUKASI SISTEM INFORMASI AKUNTANSI DAN PENGGUNAAN TEKNOLOGI ERP DI MINIMARKET MALIKA Defitri, Siska Yulia; Hikmah, Vinka Tahiyatul Nurul; Putri, Afchellya Anugrah; Amril, Zahara Putriani; Rahmatullah, Jabil; Sukraini, Juita
MAJU : Indonesian Journal of Community Empowerment Vol. 2 No. 4 (2025): MAJU : Indonesian Journal of Community Empowerment, Juli 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/maju.v2i4.1555

Abstract

This community service initiative addresses the limited understanding of accounting information systems and digital technology use among retail MSME actors, particularly Enterprise Resource Planning (ERP). The activity aims to improve digital literacy and business management through education and hands-on training in a partner minimarket. The method includes outreach and assistance in implementing cloud-based ERP software. The results show improved participant skills in recording transactions and managing business data integratively. This program is expected to accelerate the digital transformation of retail MSMEs and enhance their competitiveness in the digital economy.
ANALISIS MINAT BELANJA ONLINE MAHASISWA : PERSPEKTIF GAYA HIDUP Yulia Defitri, Siska; Sukraini, Juita; Yovan, Afri
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 5 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i5.2025.2119-2124

Abstract

Penelitian ini bertujuan untuk mengkaji minat belanja online untuk mengetahui bagaimana gaya hidup dipengaruhi dalam minat berbelanja online. Sebanyak 138 mahasiswa akuntansi aktif di Universitas Mahaputra Muhammad Yamin yang menjadi populasi penelitian dan sampel nya meruapakan seluruh mahasiswa aktif tersebut. Untuk menguji data, penelitian ini menggunakan SPSS versi 22. Penelitian ini menggunakan Analisis Regresi Linier Berganda sebagai model regresinya. Statistik deskriptif, analisis kualitas data (uji validitas dan reliabilitas), uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, koefisien determinasi), dan uji hipotesis (uji t, uji F) merupakan bagian dari prosedur pengujian. Temuan dari penelitian ini menunjukkan bahwa pemahaman gaya hidup mempunyai pengaruh yang besar terhadap minat belanja online, sehingga mempengaruhi minat belanja online mahasiswa akuntansi Universitas Mahaputra Muhammad Yamin.
The Effect of Profitability and Managerial Ownership as Corporate Governance Mechanisms on Company Value in the Industrial Sector Listed on the IDX in 2022-2024 Das, Nidia Anggreni; Sukraini, Juita; Sari, Resmita; Afni, Susi; Maharani, Dovita; Risanti, Dezy; Sidiq, Yodika; Kholiq, Wildan
International Journal of Ethno-Sciences and Education Research Vol. 5 No. 4 (2025): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v5i4.1092

Abstract

Indonesia's manufacturing sector is one of the largest contributors to national GDP, but also faces challenges in managing governance and operational efficiency. This study aims to analyze the effect of profitability and managerial ownership as corporate governance mechanisms on firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. Profitability is measured using Return on Assets (ROA), while managerial ownership is measured based on the percentage of shares owned by managers or internal parties. The data used are secondary data obtained from the company's annual financial reports published on the official IDX website. Data collection was carried out using the documentation method, and the sample was determined using the purposive sampling method. Data analysis was performed using multiple linear regression to test the simultaneous and partial effects of the independent variables on the dependent variable. The results found that profitability (X1) has a regression coefficient of -1.946 with a significance value of 0.056 and managerial ownership as a corporate governance mechanism (X2) has a regression coefficient of 0.261 with a significance value of 0.170. Simultaneously, these two independent variables also do not have a significant effect in explaining changes in company value, with a model capability of only 12.4%.
FENOMENA KEADILAN DALAM PENGENAAN SANKSI PERPAJAKAN: ANALISIS PENEGAKAN HUKUM PAJAK DI INDONESIA Putri, Rita Dwi; Das, Nidia Anggreni; Sukraini, Juita; Daniati, Yusmi; Aprilia, Dara; Wulandari, Jingga; Risanti, Dezy Risanti
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.259

Abstract

Tax law enforcement is one of the main pillars in maintaining the sustainability of state revenue. Sanctions in taxation are an important tool in the tax law system in Indonesia that aims to increase compliance and provide a deterrent effect for taxpayers who violate the rules. However, the application of these sanctions is often the subject of debate, especially regarding whether the sanctions given are in line with the principles of justice. In practice, the application of sanctions is not always consistent and proportionate, thus giving rise to a view of injustice, especially for taxpayers who experience limitations in access to information and legal resources. This study aims to examine the phenomenon of injustice in the provision of tax sanctions by examining juridical and ethical aspects in tax law enforcement in Indonesia. The methods used are literature studies from tax regulations, scientific journals, and empirical studies on taxpayer perceptions and behaviors. The results of the study show that there is a discrepancy between positive legal rules that regulate sanctions normatively and practices in the field that often ignore the principles of substantive justice and law enforcement ethics. Factors that cause this imbalance include a lack of socialization of regulations, a lack of understanding of taxpayers of their rights and obligations, and the potential for abuse of authority by tax officials. Therefore, reforms are needed in the design and implementation of tax sanctions that not only focus on fiscal aspects, but also ensure procedural fairness, transparency, and legal protection for taxpayers. The research recommends a more humane, proportional, and ethical-based approach to law enforcement as an effort to increase public trust in the national tax system.
PENGARUH KESADARAN MEMBAYAR PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SOLOK Aprilia Maharani, Annisa; Wahyuni, Lili; Sukraini, Juita
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 6 (2024): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i6.2024.2453-2459

Abstract

Mencermati Usaha Mikro, Kecil, Menengah (UMKM) yang berada di Kota Solok pada tahun 2022, penelitian ini berupaya untuk mengetahui pengaruh kesadaran membayar pajak terhadap kepatuhan wajib pajak. Sebanyak 100 sampel digunakan untuk mewakili 5.965 UMKM di Kota Solok pada tahun 2022 yang menjadi populasi penelitian. Penelitian ini menggunakan SPSS versi 22 untuk menguji data. Model regresi yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Uji yang dilakukan yaitu statistik deskriptif, Uji kualitas data meliputi uji validitas dan reliabilitas, uji asumsi klasik meliputi uji normalitas, multikolonieritas, dan heteroskedatisitas, uji koefisien determinasi, uji hipotesis meliputi uji t dan uji F. Hasil yang diperoleh dari penelitian ini menunjukan bahwa kesadaran membayar pajak berpengaruh pada kepatuhan wajib pajak UMKM karena dampaknya terhadap kepatuhan wajib pajak cukup besar.
Analisis Pengaruh Struktur Modal dan Penghindaran Pajak Terhadap Nilai Perusahaan Mursyida, Yusasri Ainul; Sukraini, Juita; Das, Nidia Anggreni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4532

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal dan Penghindaran Pajak terhadap Nilai Perusahaan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Struktur Modal diukur dengan Debt to Asset Ratio (DAR) dan Penghindaran Pajak diukur menggunakan Effective Tax Rate (ETR). Nilai Perusahaan dinilai melalui Price to Book Value (PBV). Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Data diperoleh dari laporan keuangan perusahaan yang dipublikasikan selama periode penelitian. Populasi yang diperoleh sebanyak 81 perusahaan. Metode pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 27 perusahaan. Hasil penelitian menunjukkan bahwa Struktur Modal berpengaruh signifikan terhadap Nilai Perusahaan, hal ini dibuktikan dengan nilai nilai thitung 2.906 > 1.99085 ttabel dan nilai signifikan 0.005 < 0.05. Penghindaran Pajak berpengaruh signifikan terhadap Nilai Perusahaan, hal ini dibuktikan dengan nilai thitung 2.413 > 1.99085 ttabel dan nilai signifikan 0.018 < 0.05. Struktur Modal dan Penghindaran Pajak secara simultan berpengaruh signifikan terhadap Nilai Perusahaan, hal ini dibuktikan dengan nilai Fhitung adalah 7.931 > Ftabel 3.115 dan nilai signifikan sebesar 0.001 lebih kecil dari taraf signifikansi yang ditargetkan sebesar 0.05. Adapun besaran pengaruh antara Struktur Modal dan Penghindaran Pajak terhadap Nilai Perusahaan adalah sebesar 17,1%, yang ditunjukkan dari nilai R Square sebesar 0.171.
Co-Authors Adinda, Tri May Yola Afni, Susi Almina, Elsa Febri Amril, Elviani Amril, Zahara Putriani Aprilia Maharani, Annisa Aprilia, Dara Daniati, Yusmi Darawati, Silvia Das, Nidia Anggreni Fitri Yeni, Fitri Fitri, Mutia Hikmah, Vinka Tahiyatul Nurul Kholiq, Wildan Lili Wahyuni Maharani, Dovita Maison, Witra Mardianti, Rani Mursyida, Yusasri Ainul Nanda Putri, Aulia Putri, Afchellya Anugrah Putri, Rita Dwi Rahmatullah, Jabil Risanti, Dezy Risanti, Dezy Risanti Sari, Resmita Sidiq, Yodika Siska Yulia Defitri suci Vivi Handayani Wulandari, Jingga Yovan, Afri