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Tax aggressiveness and Corporate Political Connectedness Azizah, Nurifa Laksmitasari; Kurnia Patmasari, Eka
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

The focus of this research is corporate tax aggressiveness with political relations. We observe 625 companies every year and find that companies with political connections and listed on the IDX are more aggressive in taxation. However, an independent t test shows that there is no significant distinction among corporates that have political connections and corporates that do not. Additionally, these findings suggest that businesses with political connections are more profitable than businesses without political connections. Companies with political connections have lower leverage compared to profitability. This researcrch has practical and theoretical consequences, also these are discussed thoroughly.
Exploring the drivers of impulsive buying in e-commerce: the role of hedonic motivation, shopping lifestyle, and positive emotions as mediation Azizah, Nurifa Laksmitasari; Fauzi, Muhammad
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5461

Abstract

All forms of products sold on E-commerce have their own risks in the form of goods that do not match the wishes of the community, slow delivery and lack of buyer response. Behind all that, fashion products on e-commerce are always in demand by consumers. Thus, fashion becomes a product that is in great demand in Indonesia, and therefore the purpose of this research is as a recommendation for retail behavior in e-commerce to start a fashion business, because Indonesian society has the character of impulse buying with the principles of hedonic motivation and shooping lifestyle in fashion products. Research data uses primary data. The research population chosen was consumers who impulsively bought fashion products in e-commerce, with a sample of 140 respondents in this study. The results obtained by this research are hedonic motivation, shopping lifestyle and positive emotions which have a positive and significant relationship to impulsive buying. Meanwhile, positive emotions themselves are also influenced positively and significantly by hedonic motivation and shopping lifestyle. The mediation results from positive emotions provide a significant relationship between the influence of hedonic motivation and shopping lifestyle on impulsive buying
Pengaruh Teknologi Blockchain Terhadap Proses Audit Bambang Wahyudi; Dewi, Milatina Laksmita; Azizah, Nurifa Laksmitasari
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.463

Abstract

Blockchain technology has a significant impact on audit practices, especially in improving the efficiency, effectiveness, and reliability of financial information. This technology offers advantages in the form of data transparency, transaction immutability, and real-time access that allow audits to be carried out continuously. This study aims to examine the influence of blockchain technology on the audit process and identify the challenges and opportunities for its implementation in the context of audit practices in Indonesia. The method used is a systematic literature review of various accredited scientific publications over the past decade (2014–2024). The results of the study show that blockchain is able to accelerate the data verification process, minimize the risk of errors, and encourage integration between accounting and audit systems. However, the implementation of this technology still faces obstacles in the form of limited technical competence of auditors, uneven infrastructure, and the need to adapt to a digital-based audit approach. Therefore, a capacity building strategy and increasing technological literacy are needed in the accounting profession to support optimal blockchain implementation
Pelatihan Peningkatan Literasi Data Melalui Visualisasi Data Menggunakan Microsoft Excel Dan Google Colab DI Jawa Tengah Fiddina, Qori' Afiata; Pramujati, Windya Harieska; Azizah, Nurifa Laksmitasari
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Mayarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v6i1.5099

Abstract

Literasi data menjadi hal penting dalam membaca, mengolah maupunmenganalisis data. Dalam literasi data terdapat cara interpretasi data yang disebut dengan visualisasi data. Dalam era digital 5.0 penguasaan teknologi menjadi keterampilan penting bagi tiap individu. Salah satu tools yang digunakan dalam visualisasi data adalah Microsoft Excel dan Google Colab. Microsoft Excel menjadi platform yang familiar bagi penggunanya, akan tetapi kurang dalam hal fleksibel penggunaannya. Oleh karena itu, platform yang dapat digunakan adalah Google Colab yang berbasis Python. Kurangnya pengetahuan dan keterampilan penguasaan teknologi dalam visualisasi data menyebabkan adanya kegiatan pelatihan ini. Hal tersebut didukung oleh hasil pengamatan tim dengan menggunakan sampling beberapa mahasiswa. Tujuan dari kegiatan ini adalah untuk meningkatkan pengetahuan peserta tentang visualisasi data dan meningkatkan keterampilan peserta dalam penguasaan teknologi untuk visualisasi data khususnya Microsoft Excel dan Google Colab. Peserta kegiatan ini adalah mahasiswa dan masyarakat umum di wilayah Jawa Tengah. Pelatihan ini menggunakan metode penyampaian materi dan simulasi penggunaan Microsoft Excel dan Google Colab oleh pemateri dan selanjutnya evaluasi melalui pemberian tugas kepada peserta. Hasil dari pelatihan ini, peserta sangat antusias dalam mengikuti kegiatan ini. Selain itu, peserta aktif dalam pengerjaan tugas implementasi visualisasi data dengan baik.