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Riana, Nia
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Journal : Kriez Academy

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EXPLORING THE ROLE OF TAX PLANNING IN ENHANCING CORPORATE FINANCIAL PERFORMANCE AND COMPLIANCE Suganda, Uce Karna; Buchory, Herry Achmad; Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background:Tax planning is an integral component of corporate financial management, and its role in improving financial performance while ensuring compliance with tax regulations has become a focal point in both academic and practical financial studies. With evolving tax laws, global business dynamics, and increasing scrutiny on corporate tax practices, efficient tax planning is crucial for companies to maintain financial stability and ensure compliance. This research explores how tax planning strategies can enhance a corporation’s financial performance while adhering to regulatory frameworks, providing insight into the symbiotic relationship between tax optimization and corporate governance. Aims:The aim of this research is to investigate the role of tax planning in enhancing corporate financial performance and ensuring compliance with tax laws. It seeks to highlight the importance of effective tax planning strategies in improving profitability, optimizing cash flow, and minimizing tax liabilities while maintaining transparency and adhering to tax regulations. Research Method:This study adopts a mixed-methods approach, combining both qualitative and quantitative techniques. It includes case studies of multinational corporations and surveys of finance professionals to assess the relationship between tax planning strategies, financial performance, and compliance levels. Data is analyzed using statistical methods to examine correlations between tax planning practices and key financial metrics. Results and Conclusion:The results indicate that effective tax planning significantly contributes to improved financial performance, including enhanced profitability and liquidity. However, the research also highlights challenges related to regulatory compliance, with some companies facing issues of transparency and tax avoidance. The conclusion stresses the importance of balancing tax efficiency with ethical practices and legal compliance to achieve sustainable financial growth. Contribution:This research contributes to the understanding of the intricate relationship between tax planning and corporate financial performance. It provides practical insights for businesses and policymakers on how to enhance financial outcomes while navigating the complexities of tax regulations.  
ANALYZING THE RELATIONSHIP BETWEEN EARNINGS MANAGEMENT PRACTICES AND CORPORATE GOVERNANCE STRUCTURES Riana, Nia; Ruchiyat, Endang; Matriadi, Faisal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Earnings management has been a focal point in corporate finance and accounting due to its potential to distort financial reporting and mislead stakeholders. This study examines the relationship between earnings management practices and corporate governance structures. The aim is to explore how corporate governance mechanisms, such as board composition, ownership structure, and audit quality, influence the likelihood and extent of earnings management. Using a mixed-method approach combining quantitative data analysis and qualitative case studies, the study investigates firms listed in emerging markets over a five-year period. Results reveal that strong corporate governance structures significantly mitigate earnings management practices. However, variations are observed across industries, suggesting the interplay of sector-specific dynamics. These findings underline the critical role of robust governance frameworks in promoting financial transparency and accountability. Keywords: Earnings Management, Corporate Governance, Financial Reporting, Audit Quality Background Earnings management, the deliberate manipulation of financial statements to achieve specific financial results, remains a pervasive issue globally. Despite the adoption of international accounting standards, earnings management practices are often employed to meet market expectations or contractual obligations. On the other hand, corporate governance structures are designed to ensure the accountability of management to shareholders and other stakeholders, thereby curbing unethical financial practices. The relationship between these two elements has been widely debated in academic and professional circles. This study builds on existing literature by examining the role of various governance mechanisms, including board independence, ownership structure, and audit quality, in curbing earnings management in firms operating within emerging markets. Aims This research aims to: Analyze the extent to which corporate governance mechanisms influence earnings management practices. Identify the most effective governance structures in minimizing earnings manipulation. Offer insights into industry-specific dynamics affecting the governance-earnings management relationship.   Research Method This study employs a mixed-method research approach: Quantitative Analysis: A longitudinal dataset of 500 firms from emerging markets over five years (2017–2022) is analyzed using regression models to assess the impact of corporate governance variables on earnings management. Qualitative Case Studies: In-depth interviews with board members and auditors from 15 selected firms complement the quantitative findings, offering nuanced perspectives on governance practices. Results and Conclusion The analysis highlights that: Board Independence: Firms with higher proportions of independent directors are less likely to engage in earnings management. Ownership Concentration: Companies with dispersed ownership exhibit higher levels of earnings manipulation compared to those with concentrated ownership. Audit Quality: The presence of Big Four auditors significantly reduces earnings management practices. These findings emphasize the importance of holistic corporate governance frameworks tailored to the unique challenges of emerging markets. Contribution This study contributes to the body of knowledge by providing empirical evidence on the governance-earnings management nexus in emerging markets. It underscores the importance of regulatory reforms and best practices to strengthen corporate governance and enhance financial reporting integrity.
ASSESSING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL AUDITING AND RISK ASSESSMENT Riana, Nia; Mulyani , Sri Rochani; Aripin, Zaenal
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 10 (2024): Kriez Academy - September
Publisher : Yayasan Kreatif Indonesia Emas

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Background The rapid advancement of Artificial Intelligence (AI) has profoundly impacted various industries, including financial auditing and risk assessment. Traditional auditing practices, often labor-intensive and time-consuming, have struggled to keep pace with the increasing complexity and volume of financial transactions in a globalized economy. The adoption of AI technologies, such as machine learning and predictive analytics, offers new opportunities to enhance efficiency, accuracy, and strategic decision-making in auditing. However, this transformative shift also introduces challenges, including ethical concerns, algorithmic biases, and regulatory gaps, which must be addressed to ensure responsible AI integration. Aims This study aims to: Explore the transformative impact of AI on financial auditing, particularly in terms of efficiency and accuracy. Investigate the role of AI in enhancing fraud detection and risk management. Identify the regulatory and ethical challenges associated with AI adoption in auditing. Provide actionable recommendations to maximize the benefits of AI while mitigating associated risks. Research Method The study employs a mixed-methods approach, combining quantitative and qualitative data collection techniques. Surveys were conducted with auditors and financial professionals to assess their experiences and perceptions of AI tools in auditing. Semi-structured interviews provided deeper insights into the practical applications, benefits, and challenges of AI integration. Secondary data from academic journals, case studies, and industry reports complemented the primary data, offering a comprehensive understanding of AI’s impact on financial auditing. Results and Conclusion The findings indicate that AI significantly enhances the efficiency and accuracy of financial auditing by automating routine tasks, enabling real-time data analysis, and improving fraud detection. Predictive analytics also allows organizations to proactively identify and mitigate risks. However, challenges such as regulatory gaps, algorithmic biases, and transparency issues remain critical barriers to AI adoption. The study concludes that while AI offers transformative potential, its successful integration requires robust governance frameworks, continuous training for auditors, and collaboration among industry stakeholders to address ethical and regulatory concerns. Contribution This study contributes to the academic discourse on AI in financial auditing by providing empirical evidence of its benefits and challenges. It offers practical recommendations for auditors, regulators, and organizations to responsibly integrate AI, balancing innovation with accountability. By bridging the gap between theoretical knowledge and real-world applications, this research provides a roadmap for leveraging AI to improve financial auditing practices.  
Integrating ESG Metrics into Financial Reporting: Aligning Profit with Purpose in the Indonesian Corporate Sector Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 9 (2024): Kriez Academy - August
Publisher : Yayasan Kreatif Indonesia Emas

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Environmental, Social, and Governance (ESG) factors have emerged as a cornerstone for assessing corporate sustainability and long-term value creation. This paper delves into the critical process of integrating ESG metrics into the financial reporting ecosystem of Indonesia. It addresses the growing demand from investors, regulators, and a conscious public for corporate transparency beyond traditional financial statements. The study synthesizes a comparative analysis of leading global ESG frameworks, including the Global Reporting Initiative (GRI), Sustainability Accounting Standards Board (SASB), and the Task Force on Climate-related Financial Disclosures (TCFD). Through a mixed-methods research design, which includes a comprehensive content review of 30 Indonesian listed companies' annual reports and interviews with industry experts, the paper identifies significant gaps and inconsistencies in current reporting practices. It analyzes the specific regulatory, operational, and strategic implications for Indonesian firms across various sectors. Based on these findings, the paper proposes a strategic roadmap for embedding ESG indicators into mainstream accounting and disclosure practices, advocating for a localized, harmonized framework. The ultimate aim is to demonstrate that by aligning corporate purpose with robust ESG performance, Indonesian companies can not only mitigate risks and meet stakeholder expectations but also unlock new avenues for sustainable value and long-term competitive advantage.
ASSESSING THE ROLE OF WATER TREATMENT TECHNOLOGIES IN ENSURING SUSTAINABLE WATER RESOURCES MANAGEMENT Riana, Nia
KRIEZ ACADEMY : Journal of development and community service Vol. 1 No. 13 (2024): Kriez Academy - December
Publisher : Yayasan Kreatif Indonesia Emas

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Background: The global water crisis poses a significant challenge to sustainable development, necessitating effective water treatment technologies to safeguard water quality and availability. Rapid urbanization, population growth, and industrial activities exacerbate the stress on water resources. Aims: This study evaluates various water treatment technologies and their effectiveness in sustainable water resources management, focusing on their environmental, economic, and social implications. Research Method: A mixed-methods approach combining a review of existing literature, case studies, and data analysis was employed to assess the performance and sustainability of different technologies. Results and Conclusion: Advanced water treatment technologies, including membrane filtration, chemical treatments, and natural treatment systems, have shown significant potential in enhancing water quality and conserving resources. However, their success depends on contextual adaptation, cost-efficiency, and regulatory support. The findings underscore the necessity for integrated approaches combining technology with policy frameworks to ensure sustainability. Contribution: This study provides a comprehensive assessment of water treatment technologies and offers insights for policymakers, researchers, and stakeholders on optimizing their application for sustainable water management.
Co-Authors Budi Raharja , Arif Endang Ruchiyat Faisal, Ijang Fendy Suhariadi Herry Achmad Buchory Kusnadar, Acu Matriadi, Faisal Mulyani , Sri Rochani Noerman, Teuku Ricky Agusiady Sandy Yuliaji, Eliana Suganda, Uce Karna Sugiarti, L. Rini Supriatna, Ucu Wawan Ichwanudin Zaenal Aripin