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All Journal Jurnal Akuntansi Multiparadigma Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Pengabdian Magister Pendidikan IPA Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Akuntansi Bisnis Journal of Economic, Public, and Accounting (JEPA) International Journal of Environmental, Sustainability, and Social Science Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Journal of Tourism Economics and Policy International Journal of Science and Society (IJSOC) Jurnal Pengabdian Masyarakat Akademisi Balance : Jurnal Akuntansi dan Manajemen Journal of Governance, Taxation, and Auditing Journal of Accounting Research, Organization and Economics (JAROE) Transformasi: Journal of Economics and Business Management Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Studies and Tax Journal International Journal of Accounting and Management Research (IJAMR) E-Jurnal Akuntansi
Parwati, Ni Made Suwitri
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tadulako, Palu, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE DAN LABA AKUNTANSI TERHADAP RETURN SAHAM: (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2021-2023) Nur, Mufliha; Usman, Rudy; Muliati, Muliati; Parwati, Ni Made Suwitri
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3249

Abstract

Introduction: This study was conducted to investigate the effect of profitability, leverage, and accounting profit on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Methods: Profitability is represented by Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and accounting profit is proxied using profit growth. The research approach is quantitative, using the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis technique processed with SmartPLS 4.0 software. The sample consisted of 21 energy companies selected through the purposive sampling method, resulting in 63 observations over three years. Results: The research findings show that profitability and leverage do not significantly affect stock returns, while accounting profit has a positive and significant effect. Simultaneously, the three variables explain 9.4% of the variability in stock returns, while the remainder is explained by other factors outside the model. These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Conclusion and suggestion: These results indicate that accounting profit is one of the main indicators investors consider when assessing investment potential, while profitability and leverage are not yet reliable references in the energy sector. Since this study only focuses on internal company variables, it is recommended that subsequent studies consider external factors such as interest rates, inflation, exchange rates, and market perceptions. Further research can also use a longer time span and different analytical approaches to obtain more in-depth and relevant results in generalization.
PENGARUH ISLAMIC GOVERNANCE, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ISLAMIC SOCIAL REPORTING SEBAGAI VARIABEL MEDIASI : (Studi Kasus Pada Bank Umum Syariah Di Indonesia Yang Terdaftar Di Ojk Periode 2019-2023) Alim, Saskia S; Muliati, Muliati; Parwati, Ni Made Suwitri; Kahar, Abdul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3268

Abstract

Introduction: This study aims to analyze the effect of Islamic Governance, Leverage, Profitability, and Company Size on Company Value, with Islamic Social Reporting (ISR) as a mediating variable. The object of the study includes Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2019 to 2023. Methods: The research adopts a quantitative approach using the Partial Least Square (PLS) analysis method, processed through WarpPLS 8.0 software. The model is designed to test both direct and indirect effects between variables, particularly examining the mediating role of Islamic Social Reporting (ISR). Results: The results indicate that Islamic Governance and Islamic Social Reporting (ISR) have a direct positive and significant effect on company value. In contrast, leverage and profitability do not show a significant influence, while company size has a negative effect on company value. Furthermore, ISR does not significantly mediate the relationship between the independent variables (Islamic Governance, Leverage, Profitability, and Company Size) and company value. Conclusion and suggestion: The findings emphasize the importance of implementing Islamic Governance and Islamic Social Reporting to enhance the value of Islamic banks. While some financial indicators like leverage and profitability did not show significant influence, and company size negatively affected value, the role of sharia-based governance remains crucial. Future research is suggested to explore other potential mediators or extend the study to different sectors of Islamic finance to validate these findings. Keywords: Islamic Governance, Leverage, Profitability, Company Size, Islamic Social Reporting, Company Value.
Village Fund Realization, Leadership Capacity, and Geographical Barriers: Evidence from 1,841 Villages in Central Sulawesi, Indonesia Febryana, Annisa Nabila; Tenripada, Tenripada; Parwati, Ni Made Suwitri; Furqan, Andi Chairil
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2791

Abstract

This study aims to analyze the influence of the realization of village funds, the capacity of the village head, and the geographical barriers on the performance of the village government. Based on 1.841 villages in Central Sulawesi using Fixed Effect Regression, it was found that the realization of village funds and the education level of the village head had a significant positive influence on the performance of the village government, while the geographical barriers had a significant negative influence on the performance of the village government. Therefore, it can be concluded that optimizing the use of village funds, increasing human resource capacity, and reducing geographical barriers are important factors in encouraging the effectiveness of village governance. From the findings, it is hoped that it will be an encouragement for the government to improve village development through increasing the realization of targeted village funds, paying attention to certain aspects in the recruitment of village heads, and the use of special strategies to overcome performance gaps in villages far from the city/district center
The Role of Audit Committees in Moderating Tax Planning, Deferred Tax, and Firm Size on Earnings Management: Evidence from Consumer Goods Companies (2019–2023) Tandju, Firmansyah; Parwati, Ni Made Suwitri; Yamin, Nina Yusnita; Tanra, Andi Ainil Mufidah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2807

Abstract

This study aims to reveal the essence of audit committees in relation to tax planning, deferred tax expense, and company size on earnings management in consumer goods companies listed on the Indonesia Stock Exchange during the period 2019-2023. Quantitative measurements were made by applying structural model equations through WarpPLS V.8.0 analysis on 19 companies that met Purposive Sampling, with a total of 95 data observations for primary and non-primary consumer companies from 2019 to 2023. The study found that tax planning, tax expenses, and company size have a significant negative relationship with corporate earnings management practices, with an R-Square value of 22.6%, indicating the existence of a good earnings management prevention strategy in the research variable relationship. Tax planning (?=-0.390, p<0.001) suppresses earnings management, deferred tax expenses (?=-0.290, p<0.001) suppress earnings management, and company size (?=-0.562, p<0.001) suppresses earnings management. The audit committee plays an important role in strengthening the relationship between tax planning (?=-0.215, p<0.001) and company size (?=-0.366, p=0.003) in inhibiting corporate earnings management tendencies. However, in the case of deferred tax expenses (?=0.559, p<0.001), the audit committee allows earnings management to occur due to complexities and temporary differences that can become loopholes for management to commit fraud. This study provides insights into the comprehensive strengthening of corporate financial reporting oversight to avoid conflicts of interest between principals and agents, thereby maximizing corporate performance through corporate governance.
Edukasi Kewajiban Perpajakan atas Penggunaan Dana Desa kepada Perangkat Desa di Kabupaten Banggai Kepulauan Provinsi Sulawesi Tengah Mayapada, Arung Gihna; Muliati, Muliati; Totanan, Chalarce; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah; Liato, Della Fitriany; Sangadji, Mia Lestari; Suci, Indah
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 4 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i4.1592

Abstract

Berdasarkan Undang-Undang (UU) No. 6 Tahun 2014 tentang Dana Desa, dana desa merupakan salah satu pendapatan desa terbesar yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN) dan disalurkan ke rekening kas desa untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Pemerintah desa selaku pengelola dana desa mempunyai tanggung jawab untuk memotong dan memungut pajak terkait pengelolaan dana tersebut, misalnya pajak penghasilan (PPh) Pasal 21, PPh Pasal 22, PPh Pasal 23, PPh Pasal 4 Ayat (2) dan Pajak Pertambahan Nilai (PPN). Namun, survei singkat yang dilakukan oleh tim pengabdi di Kabupaten Banggai Kepulauan menunjukkan kurangnya pemahaman dan edukasi pajak menyebabkan rendahnya kesadaran aparatur desa dalam memenuhi kewajiban perpajakan, khususnya di Kecamatan Bulagi Utara. Maka dari itu, tim pengabdi melakukan edukasi kewajiban perpajakan atas pengunaan dana desa kepada aparatur desa di Kecamatan Bulagi Utara. Kegiatan pengabdian ini dilaksanakan dalam metode ceramah dan pelatihan pada tanggal 5-6 September 2025 di Kantor Desa Luk Penenteng yang dihadiri oleh 50 aparatur desa di Kecamatan Bulagi Utara. Melalui kegiatan ini, aparatur desa mengalami peningkatan pemahaman yang memadai mengenai perpajakan sesuai peraturan perundang-undangan yang berlaku.
The Effect of Taxpayer Perceptions of the Effectiveness of the Implementation of Government Regulation of the Republic of Indonesia Number 58 of 2023 on Individual Taxpayer Compliance in Reporting Tax Return with Understanding of Taxation as a Moderating Wulandari, Novita; Din, Muhammad; Parwati, Ni Made Suwitri; Tanra, Andi Ainil Mufidah
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1269

Abstract

This research endeavors to evaluate the impact of taxpayer perceptions on the efficacy of the implementation of Government Regulation of the Republic of Indonesia Number of 2023 in enhancing the compliance of individual taxpayers in filing annual tax returns, with tax comprehension serving as a moderating variable. The study included 169,672 individual taxpayers who were registered at KPP Pratama Palu. The research sample was randomly selected using a random sampling approach, and the total number of samples used was 399 respondents, as determined by the Slovin formula. This study employs a quantitative methodology, utilizing questionnaires distributed directly and online. The WarpPLS 7.0 software used the Partial Least Squares (PLS) method to analyze the data. The findings indicated that taxpayers' assessments of the efficacy of Government Regulation of the Republic of Indonesia Number of 2023 substantially impacted their compliance with tax return reporting, as evidenced by a path coefficient value of 0.516 and a p-value of less than 0.001. Furthermore, the relationship between perception and compliance is fortified by tax understanding as a moderating variable, as evidenced by a path coefficient value of 0.097 and a p-value of 0.026.
The Meaning of Fairness in Government Financial Statements: A Phenomenology Study Ridwan, Ridwan; Indriasari, Rahayu; Mayapada, Arung Gihna; Djalil, Novita Muliyani; Jurana, Jurana; Parwati, Ni Made Suwitri
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i2.21025

Abstract

Objective This study aims to investigate the meaning of fairness in government financial statements in Indonesia local governments.Design/methodology The qualitative method with phenomenology as an analysis tool was used in this research. Research data was obtained through observation and in-depth interviews. Regional Government of Tojo Una-Una Regency, Indonesia, was identified as research subject while informants consist of the Regional Revenue Agency (Secretary and Treasurer) as the compiler of the regional government financial statements, inspectorate as the auditor, and the general public.Results The result of this study reveals that the fairness of the government financial statements is interpreted as the suitability of the government financial statements with the law, which is oriented to the actions results by ignoring the process that must be passed. It was also found that the fairness of government financial statements is interpreted as being free from prejudice on complaints if fraud is found on the financial statements.
Revealing the Accountability of Tadulako University as a Step to Realizing Sustainable Development Goals JURANA, Jurana; BAKRY, Mohammad Iqbal; INDRIASAR, Rahayu; PARWATI, Ni Made Suwitri; MAPPARESSA, Nurlela; RIDWAN, Muhammad
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.897

Abstract

This research aims to reveal the accountability of Tadulako University's 'tadulako-ness'. This research was conducted to reveal the accountability of the Tadulako University higher education institution for its various Tadulako activities in various fields related to achieving the goals and targets of the Sustainable Development Goals (SDGs). This is important to reveal the accountability of Tadulako University as the highest and largest educational institution in Central Sulawesi. Tadulako University's involvement during this pandemic is important to know considering that the philosophy of the name 'tadulako' used contains an important and deep meaning, namely the foundation of origin or leadership so that Tadulako University's involvement in carrying out its functions and activities is certainly very necessary. This research supports and is in line with the 17 Goals and 169 targets of the Sustainable Development Goals (SDGs). This is because the initial findings of this research are in the form of Tadulako University's concept of 'keadulakoan' accountability which is the basis and value as a reference for carrying out its accountability and aligning it with the vision and mission of Tadulako University as a form of implementing sustainable development goals. This research uses a descriptive approach. Data collection is carried out by collecting various data available in various existing reporting forms. The data was then analyzed in the context of the ketadulakoan philosophy. The results of the research show that disclosures regarding the character of ketadulakaon have not been fully revealed.
The Effect of Transfer Pricing, Thin Capitalization and Foreign Ownership on Tax Aggressiveness in Manufacturing Companies in Indonesia Puspita, Desi Ayu; Parwati, Ni Made Suwitri; Yuniar, Latifah Sukmawati; Furqan, Andi Chairil
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and foreign ownership on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Secondary data was obtained from an annual report with a sample of 39 companies selected through the purposive sampling method, resulting in 195 observations. Data analysis was carried out using the help of WarpPLS 8.0 software. The results of the study showed that transfer pricing did not have a significant effect on tax aggressiveness, while thin capitalization and foreign ownership were proven to have a significant positive effect. These findings support the agency's theory that managers tend to act opportunistic in reducing tax burdens through capital structure policies and foreign shareholder encouragement. This research contributes to enriching the literature on tax avoidance practices in Indonesia and provides implications for regulators to strengthen tax regulations and supervision.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Alim, Saskia S Amin, Nurul Fitria Rahmadany Amirah Aprilia, Kadek Ayu Rita Arung Gihna Mayapada Arya Pribadi Asrafil Asrafil Bakry, Moh Iqbal Bakry, Mohammad Iqbal Balgis Balgis Delviana, Delviana DHARMA, Dewa Made Adi Djalil, Novita Muliyani Febryana, Annisa Nabila Fera Fera Furqan, Andi Chairil Halwi, Muhammad Darma I Gede Tunas Indah, Ni Luh Dian Sundari INDRIASAR, Rahayu Jamaluddin JAMALUDDIN Kusuma, I Made Ari Latifah Sukmawati Yuniar Liato, Della Fitriany M. Iqbal Bakry M.Iqbal BAKRY Mapparessa, Nurlaela MAPPARESSA, Nurlela Masruddin Mile, Yuldi Muhammad Din Muhammad Ilham PAKAWARU Muhammad Ridwan Muliati Muliati, Muliati Muliati, Muliati Mustamin Mustamin Nina Yusnita Yamin Nova Nova Novita Muliyani Djalil Novita Wulandari NUR, MUFLIHA Nurdin, Jurana Nurlaela Mapparessa PAKAWARU, Muhammad Ilham Prayoga, Wahyu Imam Puspita, Desi Ayu Rahayu Indriasari Rahmatia, Adilla Ridwan , Ridwan Ridwan Ridwan Ridwan Ridwan, Ridwan Rudy Usman Salsabila Sangadji, Mia Lestari Santika Suci, Indah Tampang, Tampang Tandju, Firmansyah Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Yulfani, Yulfani