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All Journal JURNAL LENTERA BISNIS Al-Buhuts (e-journal) Accounting Journal of Ibrahimy (AJI) Economics and Digital Business Review
Anita Nursanti
Institut Teknologi dan Bisnis Nobel Indonesia
Economics, Econometrics & Finance Social Sciences

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PERSEPSI MAHASISWA AKUNTANSI MENGENAI PENGGELAPAN PAJAK Fitri; Ulfa Rabiyah; Anita Nursanti
JURNAL LENTERA BISNIS Vol. 14 No. 1 (2025): JURNAL LENTERA BISNIS, JANUARI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i1.1379

Abstract

This study aims to test the differences in accounting students' perceptions regarding tax evasion. Respondents in this study were undergraduate accounting students in Makassar with a sample size of 90 respondents. This study used quantitative data analysis methods. The data collection method uses primary data by conducting a data survey technique and then processed using SPSS. The findings of this study show that there is no difference in perception between male and female students regarding tax evasion.
Pengaruh Green Accounting dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Anita Achmad Payu; Anita Nursanti; Novianti Irwanto
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.6924

Abstract

This study aims to analyze the effect of green accounting and company size on tax avoidance with profitability as a moderating variable. The research population includes mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This study uses a quantitative approach with Structural Equation Modeling (SEM) analysis techniques based on Partial Least Squares (PLS) processed using Smart PLS version 4.0 software. This method was chosen because it is capable of testing causal relationships between variables and the role of moderation simultaneously. The results show that green accounting has a positive and significant effect on tax avoidance, while company size has no significant effect on tax avoidance. In addition, profitability is proven to strengthen the effect of green accounting on tax avoidance, indicating that companies with high profitability tend to utilize green accounting practices as a legal tax management strategy. These findings provide empirical contributions by expanding the literature on the determinants of tax avoidance, particularly in the context of mining companies in Indonesia, and confirm the role of profitability as an important contextual factor in corporate tax management behavior.
Determinants of Fraud Risk in the Free Nutritious Meals Program: The Effects of Pressure, Opportunity, and Capability in the Public Sector Anita Nursanti; Fitri Fitri
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4155

Abstract

The implementation of the Free Nutritious Meals (MBG) Program as a national strategic policy has created new challenges related to fraud risk in public-sector logistics and budget management. The large-scale implementation of the program, rapid financial transactions, and complex food supply chains may create opportunities for fraudulent practices. However, empirical studies examining the determinants of fraud risk in the context of the MBG Program remain limited. This study aims to empirically examine the effects of pressure, opportunity, and capability on fraud risk in the MBG Program in the KPPG Bogor area. A quantitative approach with a causal-comparative research design was employed using a survey method. The research population consisted of volunteers, administrative staff, and technical personnel directly involved in the implementation and distribution of the MBG Program in the KPPG Bogor area. Respondents were selected using purposive sampling based on predetermined inclusion criteria. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS. The results indicate that opportunity and capability have positive and significant effects on fraud risk, with capability demonstrating the strongest effect. In contrast, pressure does not have a significant effect on fraud risk. These findings indicate that fraud risk in the MBG Program is more strongly associated with the availability of opportunities and the capabilities of individuals to exploit weaknesses in the control system than with economic or performance-related pressure. The study highlights the importance of strengthening internal controls, access authorization, logistics monitoring, and technology-based reporting systems to mitigate fraud risk in the implementation of the MBG Program.
OPTIMALISASI TATA KELOLA DANA KETAHANAN PANGAN MELALUI PENDEKATAN AKUNTANSI KEPERILAKUAN: KAJIAN AKUNTABILITAS DAN TEKANAN SOSIAL Anita Nursanti; Anita Achmad Payu; Indra Abadi; Karlina Ghazalah Rahman; Salsabila Salsabila
Accounting Journal of Ibrahimy (AJI) Vol 4 No 2 (2026): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i2.10612

Abstract

This study aims to examine the influence of accountability and social pressure on the management of food security funds, by investigating the Locus of Control as a moderation variable. The behavioral accounting approach is used to answer the vulnerability of fraudulent practices in the midst of the large allocation of government funds. This quantitative research uses a causal-explanatory design through the distribution of questionnaires to fund management officials in Makassar, Pare-Pare, and Palopo cities selected by purposive sampling technique. Data analysis was carried out using the SEM-PLS method. The results showed that accountability and Locus of Control partially had a positive and significant effect on the management of food security funds, while social pressure had a negative but insignificant effect. Furthermore, the Locus of Control has not been shown to moderate the relationship between accountability and social pressure on the governance of the fund. In conclusion, the transparent management of public sector funds is determined by the robustness of the absolute structural control system and the resilience of the moral autonomy of the apparatus, where an established accountability system is able to bind the compliance of all apparatus without depending on their personality orientation
GREEN ACCOUNTING DAN FIRM SIZE TERHADAP TAX AVOIDANCE: PERAN MEDIASI CORPORATE SOCIAL RESPONSIBILITY Anita Achmad Payu; Anita Nursanti; Ridhan Rahmah; Dinda Dinda
Accounting Journal of Ibrahimy (AJI) Vol 4 No 2 (2026): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i2.10613

Abstract

This article aims to analyze and empirically test the direct and indirect effects of Green Accounting and Firm Size on Tax Avoidance, with Corporate Social Responsibility (CSR) as a mediating (intervening) variable, in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This research employs a quantitative approach using panel data. The sampling technique used was purposive sampling, selecting 25 companies over a 4-year period (N = 100 observations). Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) assisted by SmartPLS 4 software. The results reveal that (1) Green Accounting and Firm Size have no significant effect on Tax Avoidance; (2) Green Accounting and Firm Size have a significant positive effect on CSR disclosure; (3) CSR disclosure has no significant effect on Tax Avoidance; and (4) CSR does not mediate the effect of Green Accounting or Firm Size on Tax Avoidance. The mean Cash Effective Tax Rate (CETR) of 22.01% with a very low standard deviation (0.0183) indicates that SRI-KEHATI companies are highly tax-compliant. Green Accounting and CSR practices are driven by sustainability commitments and legitimacy goals, rather than serving as a greenwashing or tax shelter facade.
Co-Authors Anita Achmad Payu Dinda Dinda Fitri Fitri Indra Abadi Novianti Irwanto Rahmah, Ridhan Rahman, Karlina Ghazalah Salsabila Salsabila Ulfa Rabiyah