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All Journal ProBisnis : Jurnal Manajemen Jurnal Multidisiplin Sahombu PESHUM
Halawa, Irena Mei Darnis
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Control Activities in Sales Procedures Luthfih, Yussi Dwi; Halawa, Irena Mei Darnis; Wulandari, Amelia Agustri; Linawati, Linawati
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.434

Abstract

This research aims to find out the application of controls on sales procedures at the Sinar Mulya Agung Building Shop. The research method used is qualitative, and the data collection techniques are interviews and documentation. The results showed that the control over the sales procedure at the Sinar Mulya Agung Building Shop was inadequate, this was because the sales documents used were only sales notes and only signed by the sales clerk, the records used were still simple, and there were no financial reports, there was no separation of functions especially related to sales clerks and responsible for inventory. Internal control acts as a bulwark against fraud and error. Companies can prevent and detect unethical practices through proper policies, procedures, and segregation of duties.
The Effect of Thin Capitalization, Return on Assets, Capital Intensity, and Audit Fees on Tax Aggressiveness Lukmawati, Putri Puji; Halawa, Irena Mei Darnis; Agustina, Sri; Linawati, Linawati; Khotimah, Husnul
Jurnal Multidisiplin Sahombu Vol. 5 No. 04 (2025): Jurnal Multidisiplin Sahombu, May - Juny (2025)
Publisher : Sean Institute

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Abstract

This study aims to analyze and provide empirical evidence regarding the effects of thin capitalization, return on assets, capital intensity, and audit fees on tax aggressiveness. This is a quantitative study utilizing secondary data obtained from the Indonesia Stock Exchange (IDX) website, specifically from the official websites of listed companies. The population in this study comprises banking companies listed on the IDX from 2019 to 2023. The sample was selected using a purposive sampling method, resulting in 95 firm-year observations that met the research criteria. The results of the study indicate that return on assets has a significant effect on tax aggressiveness, and capital intensity also significantly influences tax aggressiveness. However, thin capitalization and audit fees do not have a significant effect on tax aggressiveness.
Edukasi Pajak Dan Literasi Keuangan: Kunci Meningkatkan Kesadaran Pajak Di Kalangan Generasi Muda Lukmawati, Putri Puji; Halawa, Irena Mei Darnis; Rahmadi, Silvia; Linawati, Linawati
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 1: Desember 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i1.6983

Abstract

This study aims to analyze the influence of Tax Education and Financial Literacy on Tax Awareness among young people. Data were collected through a survey of 100 respondents using structured questionnaires and analyzed using multiple linear regression methods. This research employs a quantitative approach, and the data were processed using SPSS version 27. The results indicate that both tax education and financial literacy, individually and simultaneously, have a positive and significant influence on tax awareness, with tax education contributing more dominantly. These findings support the framework of the Theory of Planned Behavior (TPB), which explains that tax education shapes positive attitudes toward taxes, while financial literacy strengthens perceived behavioral control. The study offers practical implications, including recommendations for tax authorities to maximize digital-based tax education programs and collaborate with educational institutions to enhance financial literacy among young people.
Co-Authors Daniel Happy Putra Linawati Linawati Lukmawati, Putri Puji Luthfih, Yussi Dwi Rahmadi, Silvia Sri Agustina, Sri Wulandari, Amelia Agustri