Prameswari, Ni Putu Anindya Sarasija
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Do Independent Commissioners Restrain Earning Management and Tax Avoidance? Nalarreason, Kadek Marlina; Prameswari, Ni Putu Anindya Sarasija
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11415

Abstract

Purpose – This research seeks to explore the influence of earnings management on tax avoidance, and examine how independent commissioners help to reduce this impact on Indonesia’s non-financial state-owned enterprises (SOE’s) Design/Methodology/Approach – This study adopts a quantitative approach using secondary data collected from the annual and financial reports of non-financial SOEs between 2019 and 2023. The sample consists of 17 companies selected using purposive sampling. The formulated hypotheses are tested using Moderated Regression Analysis (MRA). Findings – The analysis reveals that earnings management significantly affects tax avoidance. Additionally, the presence of independent commissioners helps mitigate this relationship, confirming that good corporate governance can limit aggressive tax planning strategies. Research Limitations/Implications – This study highlights the importance of independent commissioners in monitoring earnings management and tax avoidance practices. The findings offer reference for regulators and companies to improve corporate governance effectiveness. Furthermore, this research opens opportunities for future studies to explore other factors that may influence the relationship between earnings management and tax avoidance. Keywords: Corporate Governance, Earnings Management, Independent Commissioners, SOEs, Tax Avoidance
Pemberdayaan Kapasitas Usaha Pangan Lokal Desa Bebetin Melalui Digitalisasi Keuangan dan Smart Packaging Ni Putu Anindya Sarasija Prameswari; Prameswari, Ni Putu Anindya Sarasija; Nalarreason, Kadek Marlina; Ferdianto, Jemmy Regri
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 3 (2026): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i3.6233

Abstract

Kelompok Usaha Pangan Lokal di Desa Bebetin menghadapi berbagai kendala dalam pengelolaan usaha, antara lain belum adanya pencatatan keuangan yang sistematis, belum dilakukannya perhitungan Harga Pokok Produksi (HPP), penggunaan kemasan produk yang masih sederhana, serta pemanfaatan media sosial yang belum optimal sebagai sarana pemasaran. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas mitra melalui digitalisasi keuangan dan modernisasi kemasan produk. Program dilaksanakan selama enam bulan (April–September 2026) dengan melibatkan 10 anggota Kelompok Usaha Pangan Lokal menggunakan pendekatan partisipatif melalui tahapan sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Evaluasi dilakukan menggunakan instrumen pre-test dan post-test serta observasi terhadap implementasi teknologi yang diberikan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra mengenai digitalisasi keuangan dan pemasaran modern. Mitra mulai mampu menggunakan aplikasi Buku Warung untuk mencatat transaksi usaha, menyusun simulasi Harga Pokok Produksi (HPP), menerapkan kemasan standing pouch aluminium foil menggunakan hand sealer, serta membuat konten promosi melalui media sosial. Program ini juga mendorong penerapan praktik pengelolaan usaha yang lebih tertata dan mendukung perluasan pemasaran produk. Meskipun demikian, dampak terhadap peningkatan omzet dan keberlanjutan penggunaan teknologi masih memerlukan pemantauan lanjutan. Program ini menunjukkan bahwa kombinasi digitalisasi keuangan, modernisasi kemasan, dan pendampingan partisipatif berpotensi meningkatkan kapasitas pengelolaan usaha pada kelompok usaha pangan lokal. Empowering the Capacity of Local Food Businesses in Bebetin Village through Financial Digitalization and Packaging Modernization Abstract The Local Food Business Group in Bebetin Village faces various obstacles in business management, including the lack of systematic financial records, the failure to calculate the Cost of Goods Sold (COGS), the use of simple product packaging, and the suboptimal use of social media as a marketing tool. This community service activity aims to increase partner capacity through financial digitization and product packaging modernization. The program was implemented for six months (April–September 2026) involving 10 members of the Local Food Business Group using a participatory approach through stages of socialization, training, technology implementation, mentoring, and evaluation. The evaluation was conducted using pre-test and post-test instruments as well as observations of the implementation of the provided technology. The results of the activity showed an increase in partners' understanding of financial digitization and modern marketing. Partners began to be able to use the Buku Warung application to record business transactions, compile Cost of Goods Sold (COGS) simulations, implement aluminum foil standing pouch packaging using a hand sealer, and create promotional content through social media. This program also encouraged the implementation of more organized business management practices and supported the expansion of product marketing. However, the impact on increasing turnover and the sustainability of technology use still requires further monitoring. This program demonstrates that the combination of financial digitalization, packaging modernization, and participatory mentoring has the potential to increase business management capacity in local food business groups.