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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Nazila, Nur Alvisyahri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Perusahaan Manufaktur di Indonesia Ihsanuddin, Mokhammad; Supriyanto, Supriyanto; Oktriyani, Oktriyani; Akhrima, Nina; Nazila, Nur Alvisyahri; Fauzia, Alysya; Nurlaila, Lala; Nurmuhammad, Riezky Zulfikar; Hadida, Vanya Shaquila; Sugiharto, Sugiharto
Eqien - Jurnal Ekonomi dan Bisnis Vol 13 No 04 (2024): Eqien - Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v13i04.1926

Abstract

This research evaluates the effect of the implementation of an Accounting Information System (AIS) on the financial performance of manufacturing companies in Indonesia using secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. Through multivariate analysis using SPSS version 25, the research results show that SIA implementation significantly influences financial performance, with the largest positive impact on Return on Equity (ROE). SIA contributes to increasing Return on Assets (ROA), Return on Equity (ROE), and profitability (PROF), indicating that SIA can increase the efficiency of asset use, equity profitability, and the company's profit ability. These findings provide important insights for manufacturing companies in utilizing information technology to improve their financial performance, as well as aligning with existing literature on the role of AIS in financial management.
Factors of Affecting Tax Avoidance in The Property and Real Estate Sector 2017-2020 Yaramah, Wati; Nazila, Nur Alvisyahri
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p26-44

Abstract

Tax avoidance is a legal strategy used by taxpayers to decrease their tax liabilities, safely and without violating tax laws. But the reality is that many taxpayers deviate from the rules to carry out this tax avoidance. The goal of the research is to gather empirical evidence on tax avoidance profitability, leverage, capital intensity, and institutional ownership. The population in this study is a real &estate property sector company listed on the Indonesia Stock Exchange for 2017 - 2020. The sample selection technique uses purposive sampling and obtained by 9 companies with a time of 4 years so that 36 samples were observed. The data analysis model in this study is regression of panel data using Eviews Software 11.0. The results showed that profitability, leverage, capital intesity and institutional ownership had simultaneous influences on tax avoidance. Studies indicate institutional ownership has a negative and significant impact on tax avoidance. Capital intensity has a positive impact on tax avoidance, while profitability and leverage have no effect on tax avoidance.
Co-Authors Akhrima, Nina Fauzia, Alysya Hadida, Vanya Shaquila Ihsanuddin, Mokhammad Nurlaila, Lala Nurmuhammad, Riezky Zulfikar Oktriyani, Oktriyani S. Sugiharto Supriyanto Supriyanto Yaramah, Wati