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Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Sektor Energy di BEI Tahun 2018-2022 Putri, Riska Aulia; Kartika, Titis Puspitaningrum Dewi
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p162-172

Abstract

Sampai saat ini, tax ratio yang dimiliki Indonesia masih sangat rendah dibandingkan dengan negara-negara di Asia Pasifik lainnya sehingga pemerintah terus berupaya untuk mengoptimalkan sektor perpajakan. Maka dari itu, penelitian ini dilakukan bertujuan untuk menguji pengaruh dari gender diversity on the board of director, multinationality, thin capitalisation, dan transfer pricing terhadap tax avoidance. Penelitian ini menggunakan perusahaan sektor energi yang terdaftar di BEI tahun 2018-2022 sebagai sampel penelitian. Melalui analisis regresi linier berganda, menunjukkan bahwa gender diversity on the board of director, thin capitalisation, dan transfer pricing tidak berpengaruh terhadap tax avoidance, sedangkan multinationality berpengaruh signifikan terhadap tax avoidance. Hasil penelitian ini menunjukkan bahwa perusahaan yang memiliki transaksi internasional yang cukup massif memiliki indikasi lebih besar untuk melakukan tax avoidance.
INTEGRITAS PERANGKAT DESA DALAM PENGELOLAAN DANA DESA (STUDI KASUS : KANTOR DESA MINTA KASIH KECAMATAN SALAPIAN KABUPATEN LANGKAT) Putri, Riska Aulia
JUBISMA Vol 5 No 2 (2023): Jurnal Bisnis Manajemen dan Akuntansi
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v5i2.91

Abstract

This study uses a descriptive qualitative approach, with observational and interview data collection methods, Data analysis in this journal article research applies techniques from miles and huberman by examining using 3 steps, namely: data reduction, data presentation and conclusions, From the results and discussions stated above, it can be seen that: The integrity value of the village office apparatus asking for love still cannot be accounted for Answer The village development program for Minta Kasih is the construction of hamlet borewells, the inclusion of small alley roads and Rehan hamlet village hall. Lack of principles of openness, good accountability and lack of understanding of accounting science The quality standards of the roads used are not in accordance with the expectations of the people of Minta Kasih village With the budget obtained, the village apparatus should be able to try to buy even better quality materials
DHF Awareness Counseling and the Production of Natural Larvicide "ABATE CELERY" as a Mosquito Larvae Killer Dewi, Yulia Irvani; Wati, Aisyah; Wulandari, Ayu; Budiono, Azzahra Jasmine; Montella, Bayong; Zagoto, Desi Qhairani Muraji; Farazila, Farazila; Putri, Jesika Delya; Wulandari, Kurnia; Putri, Melani; Rahman, Nabila Naila; Kiramy, Najwa; Putri, Riska Aulia
NuCSJo : Nusantara Community Service Journal Vol. 2 No. 2 (2025)
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/nucsjo.v2i2.286

Abstract

Dengue Hemorrhagic Fever (DHF) is a disease transmitted by the Aedes aegypti mosquito and remains a public health problem in Indonesia, especially in wetland areas such as Limbungan Baru Village, Rumbai District, Pekanbaru City. Humid environments and stagnant water are ideal breeding grounds for mosquito larvae. This community service activity aims to increase public knowledge about DHF prevention and introduce the production of natural larvicide "Abate Celery" made from celery herb (Apium graveolens L.) as an environmentally friendly alternative to eradicate mosquito larvae. The implementation method includes surveys, counseling, demonstrations, and questions and answers attended by 23 residents representing each RT in RW 06 Limbungan Baru in October 2025. Evaluation was carried out after the counseling through a pre-test and post-test with 10 questions related to DHF and its prevention. The results showed an increase in community knowledge, from a pre-test score of 66.5 to 90.5 in the post-test, indicating the effectiveness of the outreach activities. Furthermore, the community was able to practice making natural larvicides. This activity contributed to raising public awareness of the importance of environmental cleanliness and the use of natural ingredients as a sustainable dengue prevention effort.