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This Author published in this journals
All Journal JURNAL LENTERA BISNIS Economics and Digital Business Review Al-Buhuts (e-journal)
Anita Nursanti
Institut Teknologi dan Bisnis Nobel Indonesia
Decision Sciences, Operations Research & Management 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 : STIE Amkop Makassar

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.
Co-Authors Anita Achmad Payu Fitri Fitri Novianti Irwanto Ulfa Rabiyah