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All Journal SEIKO : Journal of Management & Business Tangible Journal Islamic Accounting and Finance Review Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Akuntansi Sektor Publik
Surianto, Nurul Maghfirah
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Humanities Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Pengaruh Tunneling Incentive, Mekanisme Bonus dan Leverage terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi Surianto, Nurul Maghfirah; Kartini, Kartini; Indrijawati, Aini
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5033

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing dan bagaimana pengaruh tax Minimization sebagai variabel yang memoderasi hubungan antara tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini dilaksanakan pada perusahaan pertambangan yang listing di Bursa Efek Indonesia (BEI) periode 2019-2022. Data penelitian berupa laporan tahunan yang diperolah dari website resmi Bursa Efek Indonesia dan website resmi masing-masing perusahaan. Sampel sebanyak 12 perusahaan dan 48 data. Pengambilan sampel menggunakan metode purposive sampling. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan bahwa tunneling incentive, mekanisme bonus dan leverage berpengaruh positif terhadap transfer pricing. Hasil analisis moderasi menunjukkan bahwa terjadi pengaruh tax minimization dalam hubungan antara tunneling incentive dan leverage terhadap transfer pricing. tax minimization tidak terjadi pengaruh dalam hubungan antara mekanisme bonus terhadap transfer pricing. Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Leverage, Transfer Pricing, Tax Minimization
Perlakuan Akuntansi Sektor Publik di Desa Sarimekar Surianto, Nurul Maghfirah
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3828

Abstract

Tujuan penelitian ini menganalis tata cara pengelolaan transaksi keuangan di Desa Sarimekar yang berkaitan dengan Peraturan Menteri Desa, PDTT No. 21 Tahun 2020. Penulisan ini terkait kaidah penyusuan pelaporan anggaran desa. Penulisan ini dilandaskan pada penelitian yang mendeskripsikan suatu gejala atau peristiwa yang terjadi pada saat ini yang menguraikan konsep perilaku pejabat terkait yang ada di Bali. Landasan dari transaksi entitas desa cenderung lebih rendah dibandingkan dengan pemerintah daerah, tetapi meliputi semua akun yang telah tersedia di pemerintah daerah.Berdasarkan dari penelitian ini dapat ditarik kesimpulan terkait kaidah akuntansi yang telah di implementasikan oleh pemerintah Desa Sarimekar sudah selaras dengan kebijakan pemerintahan yang telah ada. Dengan adanya siskeudes (sistem Informasi Keuangan Desa) maka akan membuktikan bahwa pemerintah Desa Sarimekar telah mengikuti dengan baik terkait penyajian dan persiapan Laporan Realisasi APBD yang tertuang dalam Peraturan Menteri Desa PDDT No. 21 Tahun 2020 serta alokasi belanja desa telah sesuai dengan Peraturan Pemerintah No. 43 Tahun 2014.
Pengendalian Persediaan Bahan Baku di Laven.Flo Nurfitrah; Suhandi; Yusuf, Zulfadli; Surianto, Nurul Maghfirah; Muflikhah, Itsna
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art6

Abstract

This purpose of this community service activity is to implement a raw material inventory control system at Laven.flo, a micro-enterprise engaged in the production of wire-feather bouquets. The main issue identified is the unstructured inventory management, which often leads to stock surpluses or shortages, thereby disrupting production flow and reducing customer satisfaction. The implementation of this activity adopts a Participatory Action Research (PAR) approach, involving the business owner directly in all stages—from problem identification to evaluation. Methods employed include ABC analysis to classify raw materials based on usage value, weekly demand estimation based on historical production data, and the implementation of a simple spreadsheet-based inventory recording system. The results show that the system improves procurement efficiency, reduces storage costs, and minimizes the risk of production delays. Furthermore, the participatory approach enhances the owner's awareness of the importance of data-driven inventory management. Therefore, the system developed can serve as a practical and replicable model for other micro-enterprises with similar characteristics.
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Peningkatan Kapasitas Pelaku Usaha melalui Pelatihan Akuntansi dan Pajak UMKM di Desa Bira Azisah, Andi Nurul; Muflikhah, Itsna; Br. Ginting, Chris Dayanti; Surianto, Nurul Maghfirah; Jauhari, Yustika
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol6.iss1art3

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economic life of rural communities; however, many business actors still face challenges in maintaining business financial records and understanding tax obligations. This condition was also found among MSME actors in Bira Village, Bontobahari District, Bulukumba Regency, where business owners generally had not recorded transactions in an orderly manner and had not separated business finances from household finances. This community service activity aimed to improve the basic understanding and skills of MSME actors through simple accounting training and MSME tax education. The activity was carried out using an educational and participatory approach, beginning with an initial identification stage through observation, coordination with the village government, and discussions with participants, followed by material delivery, question-and-answer sessions, and direct practice in preparing simple financial records. The evaluation was conducted through oral questions and answers at the beginning and the end of the activity, as well as observation during the practice session. The results showed that participants gained a better understanding of the importance of transaction recording, the separation of business and personal finances, and the relationship between financial recordkeeping and MSME tax administration. This activity had a positive impact in the form of improved initial understanding, basic business recordkeeping skills, and increased awareness of the importance of more orderly and sustainable business management.
Pelatihan dan Pendampingan Aparatur Desa Bira dalam Penyusunan Laporan Keuangan yang Berbasis Akuntabilitas Surianto, Nurul Maghfirah; Ryketeng, Masdar; Azisah, Andi Nurul; Nadhiyah Putri Wahdana; Muflikhah, Itsna
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol6.iss1art6

Abstract

This community service initiative was prompted by the limited capacity of village officials to prepare financial reports that are accountable, transparent, and in accordance with the principles of good governance. This situation has the potential to lead to errors in village financial recording and reporting, which in turn lowers public trust. Therefore, this initiative aims to enhance the understanding and skills of Bira Village officials in preparing accountability-based financial reports. The methods employed include training, on-site mentoring, and an assessment of participants’ ability to prepare village financial reports. Training is delivered through sessions covering principles of accountability, village financial reporting standards, and systematic report preparation practices. Subsequently, intensive mentoring was conducted to ensure participants were able to implement the knowledge gained. The results of the activity showed a significant improvement in the understanding and skills of village officials in preparing financial reports that are more orderly, transparent, and accountable.
PERSEPSI GENERASI Z TERHADAP TRANSFORMASI DIGITAL DALAM ADMINISTRASI PERPAJAKAN Surianto, Nurul Maghfirah; Azisah, Andi Nurul
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68426

Abstract

This study seeks to examine Generation Z’s perceptions of digital transformation in tax administration and to identify the factors influencing these perceptions along with their implications for tax awareness. A qualitative descriptive approach was employed through in-depth interviews involving three informants, namely a Diploma IV Accounting student, a Master’s degree Accounting student, and Generation Z taxpayers. The participants were selected using purposive sampling, while the data were analyzed through an interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that Generation Z generally holds positive perceptions toward the digitalization of tax services, as these systems provide greater convenience, efficiency, and flexibility in the tax reporting process.However, obstacles remain, such as system disruptions, limited internet access, and low tax literacy. The digitalization of tax services has the potential to increase tax awareness, but needs to be supported by adequate education. Therefore, improving the quality of the system and developing a more effective tax education strategy are crucial to supporting the optimization of digital tax services for Generation Z
Pengaruh Green Accounting dan Carbon Emission Disclosure terhadap Tax Avoidance pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2025 Azisah, Andi Nurul; Surianto, Nurul Maghfirah
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.68454

Abstract

This study examines the effect of green accounting and carbon emission disclosure on tax avoidance in energy companies listed on the Indonesia Stock Exchange during 2021–2025. This study uses a quantitative approach with secondary data obtained from annual reports, financial statements, and sustainability reports. The sample was selected using purposive sampling, resulting in 10 companies and 50 firm-year observations. Tax avoidance is proxied by the effective tax rate (ETR), while green accounting and carbon emission disclosure are measured using disclosure indices. The data were analyzed using panel data regression with the random effect model. The results show that green accounting and carbon emission disclosure do not significantly affect ETR. These findings indicate that broader environmental and carbon disclosure does not necessarily reflect lower tax avoidance. This study highlights the importance of evaluating corporate sustainability comprehensively by considering environmental disclosure and fiscal accountability.
Co-Authors Azisah, Andi Nurul Chris Dayanti Br. Ginting Indrijawati, Aini Jauhari, Yustika Kartini Kartini Muflikhah, Itsna Nadhiyah Putri Wahdana Nurfitrah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Ryketeng, Masdar Suhandi Wahdana, Nadhiyah Putri Yusuf, Zulfadli