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Nurul Fitriani
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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 1 
Audit, Gender, and Taxes: The Interplay Between Female CEOs and Big Four Auditors Nurul Fitriani; Selma Putri Safira
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.117-127

Abstract

This research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study explores how gender and audit quality influence corporate financial behavior. Using 1,001 firm-year observations from publicly listed Indonesian companies between 2021 and 2023, regression analysis tested the effects of female leadership and Big Four auditors on tax strategies. Findings reveal that companies led by female CEOs tend to engage in higher levels of tax avoidance. However, when Big Four auditors are involved, this relationship weakens, demonstrating the role of high-quality audits in curbing managerial discretion and enhancing accountability. The study offers fresh insights into corporate governance in emerging markets.
Analisis Kesehatan Finansial dan Going concern PT X dan PT Y di KAP T Sitaresmi Amarita Nirina; Nurul Fitriani; Ferry Hendro Basuki
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9690

Abstract

This study aims to analyze the financial health and evaluate the going-concern status of PT X and PT Y using financial ratio analysis and the Modified Altman Z-Score model (1995). A descriptive quantitative approach was employed, utilizing secondary data specifically audited financial statements for the 2023–2025 period obtained during an internship at Public Accounting Firm (KAP) T. The analysis involved measuring liquidity, solvency, and profitability ratios, which were then integrated with Altman Z-Score calculations to identify potential financial distress. The results indicate that both companies maintained healthy financial conditions throughout the observation period. PT X demonstrated strengths in liquidity and capital structure, with a current ratio of 2,448% and a debt-to-equity ratio of 6%, whereas PT Y exhibited superior profitability performance, recording a return on assets of 9% and a net profit margin of 26%. Altman Z-Score calculations consistently placed both PT X and PT Y in the Safe Zone, with scores of 20.30 and 18.40, respectively, in 2025. These findings suggest that neither entity showed signs of financial distress or material uncertainty casting significant doubt on their ability to continue as a going concern, thereby supporting the issuance of an Unqualified Opinion. Practically, this study demonstrates that combining financial ratio analysis with the Altman Z-Score model serves as an effective analytical procedure to support going-concern evaluations in accordance with Auditing Standards.
Menyiasati Keterbatasan RKAP: Strategi Re-Alokasi Anggaran Program Baru Di PT. Y Wafa Aisya Yusria Farjana; Nurul Fitriani
Media Akuntansi Perpajakan Vol 11, No 1 (2026): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v11i1.9687

Abstract

This study analyzes the budget re-allocation strategy used to fund new programs at PT. Y through re-prioritization and optimization of the current-year budget. PT. Y faces funding limitations for new programs because the Annual Work and Budget Plan (RKAP) value was fixed in the previous year, making internal re-allocation the only available solution. This research applies a descriptive qualitative case-study method, using in-depth interviews and internal documentation of PT. Y. Findings show that the main selection criteria are new-program items, large-value items, and low-realization items, identified through demand-driven and supply-driven approaches. The post-reallocation evaluation is effective because every shift is approved only after direct field inspection by leadership. The main challenge is the absence of available balances when urgent work arises. The study recommends formalizing re-allocation procedures and providing a contingency budget in future RKAP preparation.
Digitalisasi Tata Kelola Dana Lingkungan untuk Memperkuat Akuntabilitas dan Transparansi Sofie Yunida Putri; Nurul Fitriani; Ellyzabeth Putri Vizandra
Muria Jurnal Layanan Masyarakat Vol. 8 No. 2 (2026): September 2026
Publisher : LPPM Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v8i2.17823

Abstract

Community fund management by neighborhood associations (RT/RW) in Tambak Sumur Village still relied on manual cashbooks without standardized formats or digital backups. This community engagement program aimed to strengthen accountability and transparency through spreadsheet-based bookkeeping. It involved 13 RT/RW administrators and comprised a needs assessment, State-Defense Accounting socialization, Excel and Google Sheets training, guided practice, and performance evaluation. An observation checklist assessed four tasks: opening the template, entering cash receipts and disbursements, verifying the automatic balance, and saving and reopening the file. By the end of the session, all participants completed these tasks with varying assistance, and the partner received a standardized digital cashbook template. The governance gap was the absence of a shared bookkeeping format and data backup. The novelty lies in integrating responsibility, openness, and collective-interest values within a State-Defense Accounting framework for microsocial bookkeeping. Because the program did not use a pre-post test, audit cash turnover, or verify public access through WhatsApp, outcomes are reported as observed skills and instrument readiness rather than a percentage increase in literacy or public transparency. Practice-based assistance offers an initial step toward more orderly and sustainable community fund governance.
Analisis Tantangan Teknis dan Implikasi  Beban Kerja Staf KJA dalam Penyusunan PPh 29 Badan CV.X pada Transisi e-Form ke Coretax Donna Alvina; Nurul Fitriani
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 03 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i03.3889

Abstract

Implementasi Core Tax Administration System (Coretax) menjadi bagian dari transformasi digital administrasi perpajakan di Indonesia yang menggantikan berbagai platform pelaporan sebelumnya, termasuk e-Form. Meskipun dirancang untuk meningkatkan integrasi data dan efisiensi administrasi, proses transisi tersebut menimbulkan berbagai tantangan bagi praktisi yang bertanggung jawab dalam penyusunan dan pelaporan pajak. Penelitian ini bertujuan untuk menganalisis tantangan teknis serta implikasi beban kerja dalam penyusunan Pajak Penghasilan Pasal 29 (PPh 29) Badan pada masa transisi dari e-Form ke Coretax. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data diperoleh melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis menggunakan analisis tematik. Hasil penelitian menunjukkan bahwa Coretax memberikan kemudahan melalui berbagai fitur otomatisasi, seperti pembentukan ID billing secara otomatis dan sinkronisasi data bukti potong yang membantu mempercepat proses pelaporan. Namun demikian, berbagai kendala teknis masih ditemukan, antara lain gangguan server, kegagalan penyimpanan data, error sistem, serta perubahan data yang tidak sesuai, sehingga menghambat efektivitas pekerjaan. Kondisi tersebut mendorong pengguna untuk melakukan berbagai strategi adaptasi secara mandiri dan berdampak pada peningkatan beban kerja, terutama pada periode pelaporan pajak tahunan. Temuan penelitian menunjukkan bahwa keberhasilan implementasi sistem perpajakan digital tidak hanya ditentukan oleh kecanggihan fitur yang dimiliki, tetapi juga oleh stabilitas sistem, kesiapan infrastruktur, dan dukungan teknis yang memadai bagi pengguna.
Evaluasi Pengendalian Internal atas Proses Penagihan Piutang untuk Meningkatkan Realisasi Penerimaan pada PT Y Vanesa Josy Fransisca; Nurul Fitriani
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 03 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i03.3903

Abstract

Penelitian ini bertujuan mengevaluasi pengendalian internal atas proses penagihan piutang pada PT Y, perusahaan pengembang properti di Jawa Timur, guna meningkatkan realisasi penerimaan piutang. Pendekatan kualitatif deskriptif digunakan dengan teknik pengumpulan data melalui observasi, wawancara semi-terstruktur, dan dokumentasi yang melibatkan bagian akuntansi, kas, dan pemasaran. Hasil penelitian menunjukkan bahwa PT Y telah memiliki prosedur penagihan dan pemisahan fungsi, namun proses penagihan masih bersifat reaktif tanpa mekanisme preventif sebelum jatuh tempo. Dashboard monitoring yang diterapkan sejak 2025 berhasil meningkatkan realisasi penerimaan dari 34% pada tahun 2024 menjadi 66% pada tahun 2025. Namun demikian, ketiadaan aging schedule, sistem yang belum terintegrasi, dan dokumentasi yang belum sistematis melemahkan efektivitas pengendalian secara keseluruhan. Rekomendasi perbaikan meliputi pengembangan notifikasi otomatis, integrasi dashboard dengan portal perusahaan, penerapan aging schedule, serta pendokumentasian aktivitas penagihan secara sistematis.
Co-Authors Donna Alvina Ellyzabeth Putri Vizandra Ferry Hendro Basuki Selma Putri Safira Sitaresmi Amarita Nirina Sofie Yunida Putri Vanesa Josy Fransisca Wafa Aisya Yusria Farjana