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All Journal Jurnal Ilmiah Ekonomi dan Bisnis JURNAL ILKES (Jurnal Ilmu Kesehatan) 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 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.
Pengetahuan dan Tingkat Kecemasan Ibu dalam Merawat Bayi Berat Lahir Rendah (BBLR) (Pendekatan Cross Sectional) Maulidia, Rahma; Ajeng, Lumastari
JURNAL ILKES : Jurnal Ilmu Kesehatan Vol 16 No 2 (2025): Jurnal Ilkes (Jurnal Ilmu Kesehatan)
Publisher : STIKES Karya Husada Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35966/ilkes.v16i2.439

Abstract

Nifas's mother who nursed babies with low birth weight (BBLR) was susceptible to anxiety because babies needed special attention. Anxiety often occurs when a woman transforms to a new role asa mother in caring for her baby. The study aims to analyze the relation of knowledge to the anxiety that Mrs. Nifas has in nursing a low-born weight (BBLR) baby in the labor district of the city center of kediri. A sample of this study is all nifas's mothers who gave birth to BBLR in march-april 2025 as many as 35 people. The data-collecting instrument consists of the nifas mother's knowledge questionnaire in caring for BBLR and gad-7. The data is analyzed with the spearman rank test. There 'sa significant link between knowledge and maternal anxiety in nursing a lower birth weight (BBLR) and -0,000 value. Good knowledge tends to have low anxiety because maternal worry can result from inadequate information about BBLR's treatment. The increased knowledge that nifas's mother is needed in order to care for her baby and to prevent anxiety in nifas' mother.
Co-Authors Ajeng, Lumastari 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 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