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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) IRJE (Indonesian Research Journal in Education)
Aulia, Fitra
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Reinforcement of Character Education through the Values of Local Wisdom in Folktales Andriani, Margareta; Aulia, Fitra
Indonesian Research Journal in Education |IRJE| Vol. 7 No. 2 (2023): IRJE |Indonesian Research Journal in Education
Publisher : Universitas Jambi, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/irje.v7i2.27609

Abstract

Indonesia is a country that has various tribes, ethnicities, languages, religions, and customs. Each country certainly has uniqueness and local wisdom. With local wisdom, it means that a country has an identity. Indonesia consists of thirty-seven provinces that have local wisdom, such as folklores. One of them is South Sumatra Province, precisely in Pagar Alam City. Local wisdom in folklores certainly has a significant influence on character education, which seeks to instill values. This research focuses on the folklores of the three founding gods of Jagat Besemah, Pagar Alam City, South Sumatra Province. This research uses a qualitative method with interview, observation, and document techniques. The findings indicate four aspects of strengthening character education include (1) honest attitude, (2) positive thinking, (3) religion, and (4) interacting politely. Implications and future research are also discussed.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA Aulia, Fitra; Pernamasari, Rieke
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

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Abstract

This study aims to analyze the effect of tax planning, deferred tax expenses, and current tax expenses on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The research is grounded in agency theory, which posits that information asymmetry can drive agents to engage in earnings management to achieve personal interests. The study employs a quantitative method with a causal research design. The sample consists of 75 manufacturing companies selected through purposive sampling based on specific criteria, resulting in 225 data observations. The findings reveal that tax planning does not affect earnings management. This is because the primary purpose of tax planning is to minimize tax burdens, which does not align with the goal of earnings management to maintain or increase profits for managerial incentives. Deferred tax expenses negatively affect earnings management, as temporary differences in the calculation of commercial and fiscal profits lead to larger deferred tax expenses, thereby reducing management’s incentive to engage in earnings management. Conversely, current tax expenses do not have a significant impact on earnings management. The size of current tax expenses is more influenced by taxable income, which limits management's ability to manipulate profit figures significantly.
Co-Authors Margareta Andriani Rieke Pernamasari