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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 Jati: Jurnal Akuntansi Terapan Indonesia 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 Akuntansi dan Bisnis JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Aksioma 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 Daengku: Journal of Humanities and Social Sciences Innovation 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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Designing a Pocket Finance App to Empower Indonesian MSMEs: An Innovative Approach Nurul Aisyah Rachmawati; Rizka Ramayanti; Rudi Setiawan
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 3 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku5002

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic development; however, many face difficulties in preparing accurate financial and tax reports due to limited human resources, inadequate accounting expertise, and fragmented reporting systems. Although accounting information systems have been widely adopted to support financial management, applications that integrate both financial and tax reporting functions remain limited. This study aims to develop AccounTax, a cloud-based application that integrates financial and tax reporting to support MSME compliance and operational efficiency. The research employed the Scrum methodology, an agile software development framework that facilitates iterative design, development, and continuous stakeholder feedback. The study was conducted through three main phases: planning, system development, and testing and evaluation. During the planning phase, user requirements were identified through consultations with MSME actors and domain experts. The development phase focused on designing and implementing key features, including automated financial reporting, tax calculation, and cloud-based data management. The testing and evaluation phase assessed system functionality, usability, and user acceptance. The findings indicate that both experts and MSME users perceive AccounTax as an innovative and practical financial management solution. Features such as the integrated tax calculator and automated reporting tools effectively address common reporting challenges faced by MSMEs. The implementation of AccounTax is expected to simplify financial and tax administration processes, improve reporting accuracy, and enhance compliance with financial and taxation regulations, thereby supporting the sustainable growth of MSMEs.
Global Company Tax Strategies: Can Good Corporate Governance Practices Limit Tax Avoidance? Selin Putri Cahyani; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1631

Abstract

Global companies, including those based in Indonesia, must implement international tax strategies to cut their tax bills. These strategies include establishing subsidiaries in countries with lower tax rates and engaging in aggressive transfer pricing. This study looks at how multinational companies' tax strategies impact tax avoidance, with corporate governance playing a moderating role. Corporate governance is assessed by whether the company has an independent board of commissioners and the quality of the external auditors. Our study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. We used a quantitative approach based on panel data regression. The results show that multinationality and aggressive transfer pricing significantly and positively impact tax avoidance. However, having an independent board of commissioners reduces the connection between aggressive transfer pricing and tax avoidance. This reduction does not affect the link between multinationality and tax avoidance. The quality of audits does not weaken the relationship between multinationality and tax avoidance, or between aggressive transfer pricing and tax avoidance. This suggests that while auditors play a role in monitoring tax avoidance practices, they face limitations, especially when dealing with the complex strategies of multinational corporations.Keywords:  Good Corporate Governance, Multinationality, Transfer Pricing Aggressiveness, Tax Avoidance, International Tax Strategy Perusahaan global, termasuk yang berada di Indonesia, perlu menerapkan strategi perpajakan internasional untuk memangkas tagihan pajaknya. Strategi ini dapat berupa pendirian anak perusahaan di negara-negara dengan tarif pajak yang lebih rendah dan mendorong penetapan harga transfer yang agresif. Penelitian ini bertujuan untuk menganalisis dampak strategi pajak perusahaan multinasional terhadap penghindaran pajak, dengan tata kelola perusahaan sebagai variabel moderasi. Tata kelola perusahaan difokuskan pada keberadaan dewan komisaris independen dan kualitas auditor eksternal. Populasi penelitian terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021 hingga 2023. Penelitian ini menggunakan metode kuantitatif melalui pendekatan regresi data panel. Hasil penelitian menunjukkan bahwa multinasionalitas dan penetapan harga transfer yang agresif secara signifikan dan positif memengaruhi penghindaran pajak. Dewan komisaris independen telah terbukti mengurangi hubungan antara penetapan harga transfer yang agresif dan penghindaran pajak. Namun, hal itu tidak melemahkan hubungan antara multinasionalitas dan penghindaran pajak. Kualitas audit tidak mengurangi hubungan antara multinasionalitas dan penghindaran pajak atau antara penetapan harga transfer yang agresif dan penghindaran pajak. Hal ini menunjukkan bahwa meskipun auditor berperan dalam memantau praktik penghindaran pajak, mereka menghadapi keterbatasan, terutama saat menangani strategi rumit perusahaan multinasional.Kata kunci:  Good Corporate Governance, Multinationality, Harga Transfer yang Agresif, Penghindaran Pajak, Strategi Pajak Internasional
DOES THE SIZE OF A BANK MODERATE THE RELATIONSHIP BETWEEN CKPN, BOPO, AND NPL TOWARD BANK FINANCIAL PERFORMANCE? Jaya Prasetya Sakti; Nurul Aisyah Rachmawati
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2398

Abstract

This study aims to determine the effect of Allowance for Impairment Losses (AFIL), Operational Expenses (OEOI), and Non-Performing Loans (NPL) on Bank Performance with Company Size as a moderating variable. The population of this research is financial services companies, banking sub-sectors listed on the Indonesia Stock Exchange (IDX) in 2019 and 2022. Based on the purposive sampling method, the number of samples for this research is 35 banks with 140 data observations. The results of the analysis are that banking performance as proxied by return on assets (ROA) will decrease if the AFIL, OEOI and NPL variables increase and the company size as proxied by total assets does not change (fixed), AFIL has a significant negative effect on financial performance, OEOI has a significant negative effect on financial performance, NPL has a significant negative effect on financial performance, Company Size weakens the relationship between AFIL and OEOI on financial performance, and Company Size cannot moderate the relationship between NPL and financial performance.
Bridging the Green Economy and Accounting: A Path Toward Sustainable Practices Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.3992

Abstract

This study examines how green economic principles can serve as a bridge to sustainable accounting practices. As the global economic system shifts toward an environmentally responsible model, conventional accounting is increasingly criticized for its inability to internalize ecological impacts and sustainability-related risks. Through a conceptual literature review supported by qualitative thematic analysis, this study explores how green economic principles can serve as a foundation for transforming traditional accounting frameworks. The findings suggest that green economics provides key conceptual orientations—such as low-carbon development, resource efficiency, and ecological stewardship—that can inform the development of sustainability-oriented accounting. Overall, this study contributes to the theoretical advancement of green accounting and underscores the importance of integrating economic and environmental perspectives to develop more sustainable accounting practices.
Transfer Pricing dalam Perspektif Global: Analisis Pengaruh Tax Haven dan Fluktuasi Nilai Tukar Syabilla Purnama; Nurul Aisyah Rachmawati
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.3832

Abstract

This study aims to determine the effect of tax havens and exchange rates on corporate transfer pricing decisions, with company size and leverage as control variables. This study uses a binary logistic test. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research period was chosen to minimize bias in the results due to the effects of the COVID-19 pandemic. The study population was 192 companies, but only 84 met the research criteria. The results of this study indicate that the variable of tax haven utilization has no effect on transfer pricing, and the variable of exchange rates has no impact on transfer pricing.
Perencanaan Pajak dan Manajemen Laba: Peran Komisaris Independen pada Bank Konvensional Ferninda Dewi Ayu; Nurul Aisyah Rachmawati
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.12406

Abstract

One of the crucial elements in the implementation of Good Corporate Governance (GCG) in the banking sector is the financial and tax management that are carried out transparently and efficiently. This study explores how tax planning relates to earnings management practices in conventional banks across Indonesia, highlighting the important role that independent commissioners play as a moderating factor. A quantitative approach is used, with logistic regression, to explore how tax planning influences the likelihood of earnings management and to assess the contribution of independent commissioners in moderating this relationship. The financial statements of conventional banks listed on the Indonesia Stock Exchange from 2021 to 2024 were used to gather data, and the samples were chosen carefully through purposive sampling. Data analysis was conducted utilizing STATA software. The findings suggest that tax planning doesn't have a big impact on earnings management, and the presence of independent commissioners doesn't seem to make a significant difference either. This finding implies that highly regulated environments, particularly in the banking sector, may restrict firms’ ability to undertake tax planning, making its influence on earnings management less evident.
Financial Reporting and Tax Calculator Application “AccounTax”: Is It Feasible to Develop for MSMEs in Indonesia? Rachmawati, Nurul Aisyah; Ramayanti, Rizka; Setiawan, Rudi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 8, No 1: March 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v8i1.24374

Abstract

Preparing financial and tax reports is challenging for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. It occurs because of a lot of the obstacles they face, like limitations in knowledge, time, and human resources. This study developed a financial reporting and tax calculator application that can be used as one solution for resolving problems faced by MSME actors. So, it is necessary to conduct a feasibility test on the development of this application. The TELOS (Technical, Economic, Legal, Operational, Schedule) approach was applied in this feasibility study with a descriptive qualitative approach. The results show that the financial reporting and tax calculator application “AccounTax” is feasible for development in terms of technical, economic, legal, operational, and schedule. This application can, therefore, be distributed to MSMEs to help with the process of creating financial and tax reports for MSMEs.
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 Choraitun Nisa Dede Monikasari Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Erneza Dewi Krishnasari Ersya Pramestina Meilani Farah Zahra Kamila Fariez Tachsin Farina, Khoirina Ferninda Dewi Ayu Fitriyani, Amanda Hilda Rossieta Jaya Prasetya Sakti Jo Anne Kristie Kamal Abdillah Krishnasari, Erneza Dewi Lia Rahmawati Soraya Liean Winata Merrysa Lindawati Gani Lysa Myselly Vera Marsha Syifa Zahira Putri Meilani, Ersya Pramestina Mukti Eka Handayani Muyassaroh Muyassaroh Muyassaroh Muyassaroh Nanik Lestari Nasha Rabilah Affandy Oktaviani Oktiviani Opti, Sri Putri Shyeefa A'alia Putri, Dwi Maharani Putri, Sintia Bratama Qisti, Mahya Bil Ramayanti, Rizka Retno Saraswati Retno Saraswati Rizka Ramayanti Rudi Setiawan Salsa Miftahul Jannah Salsabila, Frida Satria, Anugrah Dafa Selin Putri Cahyani Setiawan, Rudi Shifa Nabila Sinta, Adinda Dhea Tiara Sintia Bratama Putri Siti Sa'adah Syabilla Purnama Syaima, Novita Widia Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana Zakiah Zakiah