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All Journal Owner : Riset dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Proceeding International Conference on Digital Education and Social Science
Dwi Ermayanti Susilo
ITEBIS PGRI Dewantara Jombang
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences

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The Effect of Sales Growth, Capital Intensity, and Inventory Intensity on Tax Avoidance in Energy Sector Companies Valentina Stefani Handoyo; Dwi Ermayanti Susilo
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.160

Abstract

Tax constitutes one of the primary sources of government revenue and plays a vital role in financing national development. Nevertheless, in business practice, taxes are often perceived as a cost that reduces corporate profitability, thereby motivating firms to implement various tax planning strategies, including legally permissible tax avoidance through the exploitation of regulatory loopholes. The goals of this research are to examine the effects of sales growth, the cost-to-income ratio as a marker of capital intensity, and the tax avoidance. For tax avoidance using the Effective Tax Rate, focusing on companies in the Indonesian Stock Exchange between 2020 and 2024. This research uses a quantitative method, using secondary data from annual financial reports. The data were collected and analyzed by the researcher using many tests, such as classical assumption tests and multiple linear regression analysis. The results show that sales growth, capital utilization rate, and inventory levels is good and significant influence on tax avoidance. This suggests that these factors are associated with a higher tax burden and a lower likellihood of companies in tax avoidance. Collectively, one of the variables significantly influences tax avoidance. The study concludes that operational financial characteristics, particularly capital and inventory intensity, play a crucial role in shaping tax avoidance behavior within the energy sector.
Pengaruh Green Accounting, Circular Economy Practices, dan Eco-Innovation Terhadap Efektivitas Operasional Perusahaan Manufaktur Subsektor Barang Konsumsi di Bursa Efek Indonesia Periode 2020–2024. Yuli Erlynda; Dwi Ermayanti Susilo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.11176

Abstract

The increasing demand for sustainable business practices has encouraged manufacturing companies to begin incorporating environmental aspects into their operational processes. This study examines the relationship between the implementation of green accounting, circular economy practices, and eco-innovation and the operational effectiveness of manufacturing companies in the consumer goods subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis. The data were obtained from companies’ annual reports and sustainability reports, with a sample of 26 firms resulting in 130 observations, selected through purposive sampling. The selection of the panel data regression model was conducted using the Chow test, Hausman test, and Lagrange Multiplier test, which indicated the Random Effect Model as the most appropriate estimation model. The results show that individually, green accounting, circular economy practices, and eco-innovation do not have a significant effect on companies’ operational effectiveness. Nevertheless, green accounting and eco-innovation exhibit a positive relationship tendency, while circular economy practices show a negative relationship. These findings indicate that the implementation of sustainability aspects in consumer goods companies remains partial and has not yet been fully integrated into core operational systems. The results of this study are expected to serve as a basis for corporate evaluation in formulating sustainability strategies and as a reference for future research development.
Pengaruh Corporate Social Responsibility, Profitabilitas, Beban Pajak Tangguhan Terhadap Manajemen Laba Dwi Ermayanti Susilo; Ina Nikmatul Chasanah; Imam Hasan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2607

Abstract

This research was conducted to determine the influence of Corporate Social Responsibility, Profitability, Deferred Tax Burden on Profit Management. Deferred tax assets arise if the time difference causes a positive correction so that the tax burden according to accounting is smaller than the tax burden according to tax regulations. Meanwhile, according to the Statement of Financial Accounting Standards (PSAK) No. 46 Revised 2017, deferred tax assets are the amount of income tax recoverable in the future period as a result of temporary differences that may be deducted and remaining loss compensation. Companies always try to reduce the amount of taxable profit with the aim of keeping tax payments low. The research uses quantitative methods with time series data for 2019-2022. The data analysis technique used is multiple linear regression analysis. The source of research data comes from 16 companies in the Automotive Sub Sector on the Indonesia Stock Exchange (BEI). The sampling technique in this research was purposive sampling method, data was obtained from 16 companies. The research results show that Corporate Social Responsibility (CSR) has an effect on Profit Management. Return On Assets (ROA) influences Profit Management. Deferred Tax Expenses affect Profit Management
Penerapan SAK EMKM dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jombang Adawiya Zahrotun Nisa; Dwi Ermayanti Susilo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2700

Abstract

Reliable financial reporting plays a crucial role in ensuring the long-term viability of Micro, Small, and Medium Enterprises (MSMEs). This research seeks to investigate the influence of implementing the Financial Accounting Standards for MSMEs (SAK EMKM) and internal control mechanisms on the quality of financial statements among MSMEs located in Jombang. A quantitative research design was employed, with data obtained through questionnaires distributed to 115 MSMEs, selected through purposive sampling from a total population of 500 businesses registered with the Jombang Cooperative Office. The sampling criteria required that MSMEs apply SAK EMKM and possess assets valued at a minimum of IDR 20,000,000, excluding land and buildings. Findings from the multiple regression analysis indicate that the implementation of SAK EMKM and the presence of internal control systems both have a significant impact on the quality of financial reporting. Specifically, the application of SAK EMKM has a positive effect, while internal control systems show a stronger impact. In conclusion, enhancing MSMEs’ understanding and consistent application of SAK EMKM, along with strengthening internal controls, are key strategies to improve financial reporting quality.  
Co-Authors Adawiya Zahrotun Nisa Imam Hasan Ina Nikmatul Chasanah Valentina Stefani Handoyo Yuli Erlynda