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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi MUDRA Jurnal Seni Budaya Jurnal Pendidikan (Teori dan Praktik) Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Kajian Akuntansi Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Equity Jurnal Akuntansi dan Bisnis JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Abdimas Berdaya : Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia JP (Jurnal Pendidikan) : Teori dan Praktik Jurnal Pepadu Mizania : Jurnal Ekonomi dan Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Penelitian Akuntansi Jurnal Akuntansi SENMEA Jurnal Pengabdian Masyarakat Mentari Equity
Rachmawati, Nurul Aisyah
Departemen Akuntansi Fakultas Ekonomi Bisnis Dan Humaniora Universitas Trilogi Jl. TMP Kalibata No.1 Jakarta, 12760
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Kepemilikan Institusional dan Perencanaan Pajak terhadap Manajemen Laba Saraswati, Retno; Rachmawati, Nurul Aisyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.725

Abstract

One of the methods used to obtain maximum profit is to practice earnings management. The company's way of dealing with earnings management practices is by doing tax planning where the company minimizes the cost of paying taxes so that the profits obtained by the company increase. That way, the role and existence of institutional ownership to oversee fraudulent actions that exist within the company can suppress the occurrence of earnings management practices carried out by management. this study aims to determine and examine: (1) The effect of institutional ownership on earnings management in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2021, (2) The effect of tax planning on earnings management in companies Properties & Real Estate sector listed on the Indonesia Stock Exchange in 2018-2021. The data in this study uses secondary data obtained from the annual financial reports of companies in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This type of research is descriptive quantitative using a purposive sampling method with a sample of 40 companies which mere processed using the Stata 14.2 program. Based on the results of hypothesis testing, it was concluded that the independent variables of institutional ownership and tax planning had no significant effect on earnings management. However, simultaneously the independent variables of institutional ownership and tax planning have a significant effect on earnings management.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi Putri, Sintia Bratama; Rachmawati, Nurul Aisyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.726

Abstract

This study aims to determine the effect of tax planning on firm value with an independent commissioner as a moderating variable. This research is a quantitative study using panel data regression analysis using STATA software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022 with a total of 68 samples with the criteria for determining using a purposive sampling technique. Based on the results of the study, it was concluded that the tax planning variable had no significant effect on the firm value variable. The independent commissioner variable cannot moderate the relationship between tax planning and firm value.
Urgensi Peningkatan Literasi Keuangan UMKM Menuju Keberlanjutan Usaha Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Krishnasari, Erneza Dewi; Salsabila, Frida; Angraini, Hani Nur; Muyassaroh, Muyassaroh
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15723

Abstract

Kelompok UMKM binaan Usaha Peningkatan Pendapatan Keluarga (UP2K) Pemberdayaan Kesejahteraan Keluarga (PKK) di Kelurahan Jatibening, Kecamatan Pondokgede secara umum memiliki keterbatasan literasi keuangan. Pelaku UMKM dalam menjalankan bisnisnya, tidak melakukan pisah batas yang jelas antara urusan bisnis dan pribadi. Dengan demikian, pelaku UMKM akan mengalami kesulitan dalam menganalisis keuangan usahanya. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pelatihan literasi keuangan dengan berfokus pada urgensi laporan keuangan bagi UMKM, dan pengenalan aplikasi penyusunan laporan keuangan yang diharapkan dapat membantu mengatasi permasalahan pelaku UMKM. Metode kegiatan yang diterapkan adalah melakukan pelatihan dan pendampingan penyusunan laporan keuangan usaha. Kegiatan ini didukung oleh Direktorat Riset, Teknologi, dan Pengabdian kepada Masyarakat, Direktorat Jenderal Pendidikan Tinggi Riset dan Teknologi, Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi melalui Program Hibah BIMA skema Pengabdian kepada Masyarakat tahun pendanaan 2024. Antusiasme peserta sangat tinggi. Hasil evaluasi menunjukkan bahwa terdapat peningkatan pengetahuan literasi keuangan peserta sebelum dan sesudah pelatihan berlangsung.
APAKAH PROMOSI PENJUALAN MELALUI MEDIA SOSIAL DAN POTONGAN HARGA MEMENGARUHI NIAT BELI KONSUMEN DENGAN KENAIKAN TARIF PAJAK PENAMBAHAN NILAI SEBAGAI VARIABEL MODERASI? Akmal Fikri Fadhiilah; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 13, No 1 (2024)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v13i1.2818

Abstract

This research aims to test whether increasing Value Added Tax (VAT) rates, sales promotions via social media, and price discounts affect consumer purchasing intentions. This research also aims to test whether the increase in VAT rates weakens the positive relationship between sales promotions via social media and price discounts on consumer purchase intentions. This research uses primary data obtained through a survey method among students studying on campuses in the South Jakarta area. The data were analyzed using Partial Least Square. This research found that increases in VAT rates, sales promotions via social media, and price cuts positively affect consumer purchasing intentions. However, the increase in VAT rates cannot moderate the relationship between sales promotion via social media and price discounts on consumer purchase intentions. This research indicates that sales promotions via social media, price discounts, and increases in VAT rates can influence consumer behavior when purchasing a product. For sellers, this can be used as a company strategy to increase turnover.
Pelatihan Pengisian SPT Formulir 1770 Rachmawati, Nurul Aisyah; Efendri, Efendri; Farina, Khoirina
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 3 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i3.15

Abstract

Tujuan dari Pengabdian Kepada Masyarakat adalah untuk memberikan bantuan kepada wajib pajak dalam melaksanakan pelaporan pajak mereka, khususnya terkait dengan SPT Formulir 1770. Kegiatan pengabdian ini dilakukan dengan metode ceramah dan diskusi. Ceramah memungkinkan penyaji untuk memberikan informasi secara terstruktur dan jelas kepada audiens dalam waktu yang singkat. Diskusi memungkinkan peserta terlibat secara langsung dalam proses pembelajaran, berbagi ide, dan memperdalam pemahaman Berdasarkan pelaksanaan kegiatan ini, para wajib pajak menunjukkan antusiasme yang tinggi dalam melaporkan pajaknya. Melalui program ini, diharapkan pengetahuan pajak dapat disebarluaskan kepada wajib pajak, sehingga mereka juga dapat membantu wajib pajak lain dalam proses pelaporan. Ke depannya, diharapkan para wajib pajak semakin patuh dalam memenuhi kewajiban perpajakan mereka.
Efektivitas Insentif Pajak dan Pemanfaatan Teknologi Informasi Terhadap Kelangsungan UMKM di Tengah Covid-19 Trihastuti, Desi; Rachmawati, Nurul Aisyah
EQUITY Vol 24 No 2 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i2.2611

Abstract

Penelitian ini bertujuan untuk menguji pengaruh efektivitas insentif pajak dan pemanfaatan teknologi informasi terhadap kelangsungan usaha mikro, kecil dan menengah (UMKM) di tengah pandemi COVID-19. Populasi dalam penelitian ini yaitu para pelaku UMKM di DKI Jakarta. Teknik dalam pengambilan sampel yang digunakan pada penelitian ini adalah non-probability sampling dengan metode purposive sampling. Sampel pada penelitian ini adalah 124 pelaku UMKM. Metode dalam penelitian ini menggunakan penelitian kuantitatif dengan SEM (Path analysis). Hasil penelitian ini menemukan bahwa efektivitas insentif pajak dan pemanfaatan teknologi informasi berpengaruh positif dan signifikan terhadap kelangsungan UMKM di tengah pandemi COVID-19.
Insentif Pajak Sebagai Upaya Peningkatan Daya Beli Masyarakat Terdampak Covid-19 yang Dimediasi oleh Tingkat Penghasilan Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Andria, Yunita Fitra
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Dampak pandemi COVID-19 terbesar yang dirasakan oleh masyarakat adalah berkurangnya penghasilan. Badan Pusat Statistik mencatat bahwa per Ferbuari 2021 terdapat 19,1 juta penduduk usia kerja yang terdampak pandemi COVID-19. Pemerintah dirasa perlu memberikan stimulus untuk menjaga daya beli masyarakat di tengah pandemi COVID-19. Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung insentif PPh Pasal 21 terhadap daya beli masyarakat yang terdampak COVID-19 melalui tingkat penghasilan. Selain itu, seiring dengan semakin dinamisnya tingkat penghasilan di masa pandemi, penelitian ini juga menguji pengaruhnya terhadap daya beli masyarakat yang terdampak COVID-19. Penelitian ini menggunakan desain penelitian kuantitatif melalui pendekatan survei. Data yang diperoleh akan dianalisis dengan menggunakan pendekatan Structural Equation Modelling. Berdasarkan hasil pengujian dapat disimpulkan bahwa insentif pajak dan tingkat penghasilan berpengaruh positif dan signifikan terhadap daya beli masyarakat terdampak COVID-19. Sementara itu, penelitian ini tidak dapat membuktikan adanya pengaruh tidak langsung insentif pajak terhadap daya beli masyarakat terdampak COVID-19 melalui tingkat penghasilan.
OPTIMALISASI NILAI PERUSAHAAN MELALUI TAX PLANNING DAN EFISIENSI: ANALISIS MODERASI PERAN GENDER DI DEWAN DIREKSI Ariyanti, Novie; Rachmawati, Nurul Aisyah
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

The study's goal was to examine the impact of tax planning and operational efficiency on firm value, with a female board of directors serving as a moderating variable. This study's population consists of 95 enterprises from the IDX's food and beverage industry sector in 2022-2023. This study's data came from the company's annual report, which can be seen on the Indonesia Stock Exchange website. Purposive sampling was used, and 113 firms were selected. The Common Effect Model is the result of selecting panel data models tested in the best research. The results show that tax planning and operational efficiency negatively affect firm value. A female board of director does not impact the relationship between tax planning and operational efficiency on firm value. Keywords: Firm Value, Operational Efficiency, Presence of Female Board of Directors, Tax planning
TAX RISK AND CREDIT RATING: A MACHINE LEARNING APPROACH TO PREDICTING CREDITWORTHINESS Syaima, Novita Widia; Rachmawati, Nurul Aisyah
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.662

Abstract

A credit rating evaluates a company's likelihood of default, creditworthiness, and ability to repay debt. The greater the company's risk, including tax risk, the lower its credit rating. This research explores whether tax risk can affect a company's credit rating. The population in this study are companies listed on PT Pemeringkat Kredit Indonesia (PEFINDO) and the Indonesian Stock Exchange in 2020-2022. This research used purposive sampling and collected 185 samples. According to the study, tax risk adversely and considerably impacts credit ratings. This suggests that a company's credit rating may be lowered by significant tax risk. These findings suggest that increased tax risk may lower a company's creditworthiness. This study can help creditors assess companies' creditworthiness based on these findings. For tax regulators, credit ratings can be used as a basis for conducting tax audits for taxpayers at risk.
Determinan Profitabilitas Sektor Perusahaan Perbankan Dengan CAR Sebagai Variabel Mediasi Sinta, Adinda Dhea Tiara; Rachmawati, Nurul Aisyah
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.40-54

Abstract

Return on Equity (ROE) is a ratio that measures bank management's ability to manage its capital to produce net profit after tax. The higher the Return on Equity (ROE), the better the bank's performance. To predict the expected ROE, this research uses Loan To Deposit Ratio (LDR), Non Performing Loan (NPL), Operational Costs to Operating Income (BOPO), and the mediating variable Capital Adequacy Ratio (CAR). This research uses panel data regression analysis techniques in the banking company sector listed on the IDX for the 2018-2022 period. The results of this research show that there are three variables that have a direct and significant effect on ROE, namely LDR, BOPO, and CAR. The results of this research also show that CAR can mediate the influence of LDR and BOPO on ROE.
Co-Authors Akmal Fikri Fadhiilah Akmal, Athallah Alika Syahputri Ana Fitriana Andria, Yunita Fitra Angraini, Hani Nur Anugrah Dafa Satria Ariyanti, Novie Arnoldus Christo Novrianto Athallah Akmal Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Ersya Pramestina Meilani Fariez Tachsin Farina, Khoirina Fiska Febrina Fitriyani, Amanda Hilda Rossieta Krishnasari, Erneza Dewi Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Marsha Syifa Zahira Putri Meilani, Ersya Pramestina Mukti Eka Handayani Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nanik Lestari, Nanik Oktaviani Oktiviani Opti, Sri Putri Shyeefa A'alia Putri, Dwi Maharani Putri, Sintia Bratama Qisti, Mahya Bil Ramayanti, Rizka Retno Saraswati Retno Saraswati Sakti, Jaya Prasetya Salsabila, Frida Satria, Anugrah Dafa Setiawan, Rudi Shifa Nabila Sidharta Utama Sinta, Adinda Dhea Tiara Sintia Bratama Putri Syaima, Novita Widia Sylvia Veronica Siregar Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana