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All Journal Journal of Economic, Bussines and Accounting (COSTING) Inkubis: Jurnal Ekonomi dan Bisnis
Suheriyatmono Suheriyatmono
Institut Maritim Prasetiya Mandiri
Economics, Econometrics & Finance

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PENGARUH TAX PLANNING DAN INTERNAL CONTROL TERHADAP EARNINGS MANAGEMENT Dwi Budi Srisulistiowati; Lenny Dermawan Sembiring; Suheriyatmono Suheriyatmono; essica Gita Elvira Thanos; Murwani Wulansari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6y98ay62

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan internal control terhadap Earnings Management pada perusahaan BUMN di Indonesia. Sampel penelitian diperoleh dari perusahaan yang terdaftar di Bursa Efek Indonesia dengan kriteria ketersediaan laporan keuangan selama periode 2019–2024, sehingga terpilih 20 perusahaan BUMN dengan total 120 observasi yang dipilih menggunakan metode purposive sampling. Analisis data dilakukan menggunakan perangkat lunak dianalisis menggunakan aplikasi pengolahan data SPSS. Hasil penelitian menunjukkan bahwa baik tax planning maupun internal control secara parsial berpengaruh signifikan dan negatif terhadap Earnings Management pada perusahaan BUMN di Indonesia. Temuan ini mengindikasikan bahwa semakin baik tax planning dan internal control, maka semakin rendah tingkat praktik Earnings Management. Implikasi dari hasil ini adalah bahwa perusahaan yang menghadapi tekanan keuangan cenderung memiliki tingkat manajemen laba akrual yang lebih tinggi, sehingga diperlukan penguatan sistem internal control untuk meminimalkan praktik tersebut.
Accounting and Maritime Accounting: Differences and Relationships Suheriyatmono Suheriyatmono; Jessica Gita Elvira Thanos
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 3 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i3.424

Abstract

Background: The global and Indonesian maritime sector requires accounting systems capable of addressing distinctive transaction characteristics, operational risks, and sustainability demands. Maritime accounting refers to accounting practices adapted to shipping, port, marine, and fisheries industries. However, its conceptual boundaries and scope remain insufficiently defined in the literature. Objective: This study aims to analyze the differences and relationships between general and maritime accounting, identify the principal dimensions distinguishing the two concepts, and propose a conceptual framework positioning maritime accounting within the broader accounting discipline. Methods: This study employed an integrative literature review. A total of 45 articles were identified from Google Scholar and Garuda (Garba Rujukan Digital) using keywords related to maritime accounting and the blue economy. After screening based on relevance, methodological rigor, and publication within the last five years, 25 articles were selected for thematic analysis. Results: The findings indicate that maritime accounting differs from general accounting in terms of recording objects and asset characteristics, cost and revenue structures, operational and environmental risk management, and the integration of environmental and sustainability aspects through the blue accounting approach. Operational complexity and sustainability integration emerged as the most distinctive characteristics. Nevertheless, maritime accounting remains fundamentally grounded in the principles of general accounting, while adapting their application to the specific characteristics of maritime industries. Conclusion: Maritime accounting represents a sectoral specialization that extends the role of accounting in supporting sustainable maritime economic development. The proposed conceptual framework provides a foundation for future empirical research and the development of accounting standards relevant to maritime industries.
Co-Authors Dwi Budi Srisulistiowati essica Gita Elvira Thanos Jessica Gita Elvira Thanos Lenny Dermawan Sembiring Murwani Wulansari