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All Journal Jurnal Ilmiah Ekonomi dan Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Research and Publication Innovation Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURDIASRA Akurasi
Maulidia, Rahma
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Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023 Valensia, Gracia Sherlytta; Maulidia, Rahma; Ikhsan, Syarbini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1320

Abstract

Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance. Public interest statements These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations.
PENGARUH SISTEM PENGENDALIAN INTERNAL, KEMAMPUAN DAN KINERJA SUMBER DAYA MANUSIA DALAM MENGATASI RISIKO KESALAHAN Muhammad Syahril Alhadi; Maulidia, Rahma; Yantiana, Nella
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21801

Abstract

Internal errors are the most avoided thing in companies and government organizations. Internal errors cause losses to the organization such as damaging the company's reputation, reducing customer trust, and can even cause the company to go bankrupt. Several factors cause internal errors such as a company's poor internal control system, employee abilities that do not match their field, slow employee performance due to lack of motivation, and so on. To overcome this risk, it is necessary to carry out effective prevention to avoid this risk and to ensure the long-term stability of the organization. The purpose of this article is to review the influence of internal control systems, capabilities and human resource performance in overcoming the risk of errors in companies. In this article the researcher uses a qualitative approach using previous research data. The originality of this research lies in the fact that minimal studies have been carried out. The research results indicate that the internal control system can overcome the risk of error, the ability of human resources can overcome the risk of error, and the performance of human resources can overcome the risk of error. The implication is that this research only focuses on internal errors, the capabilities and performance of human resources in overcoming the risk of errors. There needs to be further research to analyze from different aspects in order to complete this research.
Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan PT Insani Medical Centre Jakarta Maulidia, Rahma; Dja'far, Abu Bakar
Journal of Research and Publication Innovation Vol 2 No 1 (2024): JANUARY
Publisher : Journal of Research and Publication Innovation

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Abstract

By doing this research, it will be found how the influence of Organizational Culture and Work Motivation on Employee performance. Therefore, the need for this research by looking at the hypothesis of how positive and significant the influence between Organizational Culture and Work Motivation on Employee performance. The research method uses quantitative methods with a descriptive approach. The research site was conducted at PT Insani Medical Center Jakarta and the research time was 6 months. The results showed that organizational culture and motivation were in the same strong category. In the Hypothesis test in this study Ho was rejected and Ha was accepted, meaning that Organizational Culture and Work Motivation have a significant effect on employee performance at PT Insani Medical Center Jakarta, and have an influence of 45.2% on Employee Performance. While the remaining 58.8% is influenced by other factors  
Pemanfaatan Google Analytics Sebagai Marketing Tools Bagi Pelaku Umkm Di Kabupaten Kubu Raya Maulidia, Rahma; Ayu Umyana; Akhmad Yani; Ana Fitriana; Harry Setiawan
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3212

Abstract

UMKM dapat dikatakan sebagai tulang punggung ekonomi di Negara kita yang terbukti banyak menyelamatkan Indonesia dari krisis keuangan khususnya yang terjadi pada tahun 1998 dan 2008. Hal tersebut masih berlangsung hingga saat ini. Akan tetapi, dibalik peranannya yang begitu besar masih terdapat banyak permasalahan yang dialami pada UMKM itu sendiri. Permasalahan tersebut juga dipicu oleh berbagai faktor. Salah satunya adalah karena lemahnya kemampuan UMKM dalam bersaing. Hal ini disebabkan karena kurangnya digitalisasi dalam proses bisnis yang dilakukan. Masih banyak para pelaku usaha yang tidak memahami proses bisnis secara digital. Untuk menjadi sebuah “Bisnis yang Digital” terdapat beberapa hal yang perlu menjadi perhatian para pelaku usaha salah satunya adalah aspek pemasaran atau marketing. Selain itu, bagi bisnis yang telah “Menjadi Digital”, penting untuk mempertahankan atau memperkuat posisinya dihadapan para kompetitor lain. Strategi tersebut dapat ditempuh dengan memperkuat data. Hal ini berkaitan dengan data analitik. Dengan data, memberikan peluang bagi pelaku usaha untuk mengidentifikasi model dan memetakan berbagai peluang guna mengurangi risiko dari setiap inovasi serta mempercepat proses pengambilan keputusan. Salah satu tools yang dapat digunakan adalah Google Analytics. Google Analytics sendiri merupakan sebuah platform marketing yang disediakan oleh Google untuk dapat membantu pelaku usaha khususnya dalam mengumpulkan data baik yang bersumber dari aplikasi atau traffic web. Nantinya data tersebut diolah dan dapat digunakan untuk kebutuhan digital marketing. Dengan Google Analytics, para pelaku usaha akan mendapat gambaran tentang demografi customer hingga data interaksi customer terhadap konten yang disajikan.
The Effect of Green Accounting, Carbon Emission Disclosure and Profitability on Company Value Fina, Fina; Maulidia, Rahma; Mustika, Ira Grania
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

The value of a company becomes the primary measure of performance to understand how a company is valued and appreciated in a business environment. However, rapid economic growth has led to increased environmental problems. The solution to this is to invest in environmental rehabilitation programmes to gain legitimacy in the public eye and the availability of information that can be a signal about the company's strategy especially in terms of environmental and social aspects. The study aims to analyze the impact of green accounting, carbon emission disclosure, and profitability on the value of companies in the mining sector listed on the Indonesian Stock Exchange period 2021-2023. Sampling techniques are purposive sampling with samples of 32 companies. Quantitative approaches of causal associative types, data analysis involves descriptive statistical tests, classical assumption tests, and double linear regression. The results show that green accounting and carbon emission disclosure have no significant impact on the value of a company, while profitability has a significant impact.
Strategi Pendampingan Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi di SMK Muhammadiyah 1 Tangerang Maulidia, Rahma; Triana Zuhrotun Aulia; Rizqy Aiddha Yuniawati; Gusti Dian Prayogi; Leni Maryani; Mega Norsita; Fipiariny. S; Ibnu Aswat; Imelda Sinaga; Andini Nurhajra
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.62

Abstract

Keberhasilan pembelajaran merupakan tujuan dari proses pembelajaran. Salah satu faktor yang dapat menunjang keberhasilan pembelajaran adalah media pembelajaran berbasis teknologi. Saat ini berbagai media belajar berbasis teknologi telah tersedia seperti aplikasi pembelajaran online melalui zoom meeting, google meet, microsoft teams. Selain itu berbagai teknologi penunjang evaluasi pembelajaran juga tersedia seperti Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, dan lainnya. Banyaknya pilihan media pembelajaran dapat disesuaikan dengan relevansi, kemampuan guru, kemudahan penggunaan, ketersediaan dan kebermanfaatan media dalam proses pembelajaran. Akuntansi merupakan salah satu mata pelajaran yang menakutkan bagi beberapa siswa karena dianggap sulit dan rumit. Padahal akuntansi tidak rumit sama sekali, hanya butuh ketrampilan, ketelitian dan pemahaman konsep serta cara penyelesaiannya. Hal ini menjadi tantangan bagi para guru akuntansi untuk lebih “melek” teknologi terhadap media pembelajaran yang dapat proses belajar dan tercapainya keberhasilan pembelajaran. Hal inilah yang mendorong Ikatan Cendekiawan Muda Akuntansi (ICMA) untuk memberikan pendampingan kepada para guru akuntansi dalam memilih media pembelajaran berbasis teknologi yang dapat digunakan dan proses pembelajaran akuntansi. Kegiatan ini berupa workshop secara online dengan tema “Strategi Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi untuk Guru Akuntansi di SMK Muhammadiyah I Tangerang”. Setelah mengikuti kegiatan ini, diharapkan guru menjadi lebih terampil, lebih inovatif dan kreatif melalui teknologi pembelajaran yang digunakan sehingga mendorong tercapainya keberhasilan belajar siswa. Learning success is the goal of the learning process. One factor that can support learning success is technology-based learning media. Currently, various technology-based learning media are available such as online learning applications via zoom meeting, google meet, microsoft teams. In addition, various technologies to support learning evaluation are also available such as Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, and others. The many choices of learning media can be adjusted to the relevance, teacher ability, ease of use, availability and usefulness of the media in the learning process. Accounting is one of the subjects that is scary for some students because it is considered difficult and complicated. In fact, accounting is not complicated at all, it only requires skills, accuracy and understanding of concepts and how to solve them. This is a challenge for accounting teachers to be more "literate" in technology towards learning media that can be used in the learning process and achieve learning success. This is what drives the Association of Young Accounting Intellectuals (ICMA) to provide assistance to accounting teachers in choosing technology-based learning media that can be used and the accounting learning process. This activity is in the form of an online workshop with the theme "Strategy for Improving Understanding of Technology in Accounting Learning for Accounting Teachers at SMK Muhammadiyah I Tangerang". After participating in this activity, it is expected that teachers will become more skilled, more innovative and creative through the learning technology used so as to encourage the achievement of student learning success.
Implementation Of Financial Accounting Standards For Micro, Small And Medium-Sized Entities (SAK EMKM) On F&B MSMEs In Pontianak Januari, Pamela Tri; Maulidia, Rahma; Desyana, Gita
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This research explores the financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) in Pontianak, specifically in the food and beverage sector, with a focus on their compliance with the Financial Accounting Standards for MSMEs (SAK EMKM). Utilizing a qualitative descriptive method, this study examines four MSMEs: Mie Rantau, Es Cendol Dahaga, Beefia Chizu, and Wonton Kak Mina. Data was collected through unstructured interviews, allowing for in-depth exploration of the financial recording systems used by these businesses. The study found that none of the MSMEs fully comply with SAK EMKM standards. Mie Rantau provides relatively comprehensive financial records but lacks the Notes to Financial Statements (CALK), a critical component for meeting SAK EMKM standards. Es Cendol Dahaga and Beefia Chizu maintain basic financial records, focusing primarily on daily income and expenses, but do not adequately track assets, liabilities, or inventory. Wonton Kak Mina has no formal financial reporting system, relying solely on simple income and expenditure tracking. The study identifies several factors contributing to this non-compliance, including the entrepreneurs' educational backgrounds and a lack of interest in detailed financial reporting. The findings suggest that while basic financial recording practices are in place, there is a significant need for greater awareness and education on the importance of comprehensive financial reporting in accordance with SAK EMKM. This research highlights the gap between current practices and the standards set by SAK EMKM, emphasizing the need for targeted support to help MSMEs improve their financial management and reporting practices.
DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS DI BEI Aurellya, Aurellya; Maulidia, Rahma; Helmi, Syarif M.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5959

Abstract

Pesatnya perkembangan bisnis dan teknologi memicu persaingan dalam berbagai industri, mengharuskan perusahaan memperkuat manajemen untuk mencegah kebangkrutan. Sebelum mengalami kebangkrutan, perusahaan umumnya mengalami financial distress, di mana kondisi keuangannya memburuk dan mengakibatkan gagal memenuhi kewajiban. Krisis ekonomi global terkait pandemi covid-19 secara khusus berdampak material pada sektor consumer cyclicals di BEI, mengingat sensitivitas sektor ini terhadap fluktuasi ekonomi dan perubahan pola konsumsi. Penelitian ini bertujuan untuk menganalisis tantangan keuangan di sektor consumer cyclicals di Indonesia serta pentingnya analisis laporan keuangan sebagai alat evaluasi risiko investasi. Metodologi penelitian menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan sektor consumer cyclicals periode 2021-2023 melalui purposive sampling dengan analisis regresi logistik. Ditemukan bahwa likuiditas, profitabilitas dan leverage menunjukkan pengaruh negatif yang signifikan terhadap financial distress.
Pengaruh Profitabilitas, Inventory Intensity, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021–2024 Lestari, Indah Sukma; Maulidia, Rahma; Yunita, Khristina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8528

Abstract

Taxes are the main sources of state revenue that plays an important role in national development. However, tax avoidance practices are still a challenge, especially in the energi sector which vulnerable due the complexity of corporate structure and cross-border transactions. Factors such as profitability, inventory intensity, and capital intensity are thought to affect the company’s tedency to practice tax avoidance. This study aims to examine the effect of profitability, inventory intensity, and capital intensity on tax avoidance. The population in this study includes energy sector companies listed on Indonesian Stock Exchange (IDX) during the 2021-2024 period. This study uses a quantitative approach with secondary data obtained from the company’s financial statements. The sample selection was carried out using the purposive sampling, so that 27 companies were sampled, with a total of 108 observations Data analysis was performed using panel data regression with the support of Eviews 12 software. The analysis results indicate that profitability has a positive effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, while capital intensity has no effect on tax avoidance.
Peran RGEC sebagai Sinyal Kinerja Bank: Analisis Kesehatan Bank Pembangunan Daerah Go Public Periode 2018-2023 Putri, Aqiela Karamina; Maulidia, Rahma; Espa, Vitriyan
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, Social Issues and Problems in Society
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49758

Abstract

Penelitian ini berfokus pada evaluasi tingkat kesehatan tiga Bank Pembangunan Daerah (BPD) yang telah tercatat di Bursa Efek Indonesia, yaitu BPD Banten, BPD Jawa Timur, dan BPD Jawa Barat. Penelitian ini juga menggambarkan dinamika ketahanan bank pada periode pra-pandemi, masa pandemi, hingga pasca-pandemi COVID-19, serta meninjau peran status go public sebagai sinyal kinerja bank bagi para pemangku kepentingan. Pendekatan penelitian yang digunakan adalah deksriptif kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan tata kelola periode 2018-2023. Penilaian dilakukan melalui analisis rasio keuangan untuk indikator Risk Profile, Earnings, dan Capital, serta menggunakan skor self-assessment untuk indikator Good Corporate Governance (GCG). Selanjutnya, hasil penilaian diklasifikasikan ke dalam peringkat komposit sesuai ketentuan Otoritas Jasa Keuangan (OJK). Hasil penelitian menunjukkan adanya perbedaan tingkat ketahanan di antara ketiga BPD. BPD Jawa Timur dan BPD Jawa Barat secara umum mampu mempertahankan tingkat kesehatan pada peringkat 1 (Sangat Sehat) hingga 2 (Sehat) sepanjang periode penelitian. Sebaliknya, BPD Banten mengalami tekanan paling besar dengan kondisi yang sempat menurun hingga peringkat 5 (Tidak Sehat) pada masa pandemi COVID-19, sebelum menunjukkan tanda pemulihan pada tahun 2023. Dalam konteks Signaling Theory, temuan ini menegaskan bahwa ketahanan BPD go public lebih ditentukan oleh efektivitas implementasi RGEC, meliputi manajemen risiko, tata kelola, rentabilitas, dan kecukupan modal dibandingkan status go public semata.
Co-Authors Akhmad Yani Ana Fitriana Andini Nurhajra Aurellya, Aurellya Ayu Umyana Barus, Dayro Carolus Desyana, Gita Dja'far, Abu Bakar Fina, Fina Fipiariny. S Gusti Dian Prayogi Harry Setiawan Helmi, Syarif M. Ibnu Aswat Ikhsan, Syarbini Imelda Sinaga, Imelda Januari, Pamela Tri Karpriana, Angga P Khristina Yunita Lestari, Indah Sukma Maryani, Leni Mega Norsita Muhammad Syahril Alhadi Mustika, Ira Grania Putri, Aqiela Karamina Rizqy Aiddha Yuniawati Triana Zuhrotun Aulia Valensia, Gracia Sherlytta Vitriyan Espa Yantiana, Nella