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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 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 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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Comparative Valuation of an ICT Firm Using Discounted Cash Flow and EV/EBITDA Multiples — Evidence from PT ESA Kamal Abdillah; Nurul Aisyah Rachmawati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1672

Abstract

This study analyzes the firm valuation of PT Elang Strategi Adidaya (PT ESA), an Indonesian ICT system integrator experiencing rapid revenue and profit growth alongside persistent operating cash flow constraints. Despite strong financial performance, liquidity pressure arises from a high proportion of indirect projects with long payment cycles, highlighting the need for an appropriate valuation approach to support investment decisions. Using a qualitative case study method, this research combines financial statement analysis with in-depth interviews of key management and operational stakeholders. Firm valuation is conducted using Book Value, Discounted Cash Flow (DCF) with Free Cash Flow to Firm (FCFF), and relative valuation through EV/EBITDA multiples based on comparable ICT firms. The results show that PT ESA’s book value of IDR 37.75 billion represents a conservative lower bound and does not reflect future cash flow potential or intangible assets. In contrast, the DCF approach estimates an enterprise value of approximately IDR 609.07 billion, supported by strong growth prospects and profitability. The EV/EBITDA analysis further indicates valuation upside relative to industry peers. Overall, cash flow–based valuation provides a more representative measure of firm value for high-growth ICT companies facing working capital challenges.
Bridging the Green Economy and Accounting: A Path Toward Sustainable Practices Rachmawati, Nurul Aisyah
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.
Perencanaan Pajak dan Manajemen Laba: Peran Komisaris Independen pada Bank Konvensional Ayu, Ferninda Dewi; Rachmawati, Nurul Aisyah
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.
DETERMINASI TAX AVOIDANCE PADA INDUSTRI PERTAMBANGAN: BUKTI EMPIRIS DARI INDONESIA Lysa Myselly Vera; Nurul Aisyah Rachmawati
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.10861

Abstract

This study aims to examine the influence of profitability, the corporate income tax rate, firm size, and independent commissioners on tax avoidance. The population in this research consists of mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2018–2021. The sampling technique used is purposive sampling, resulting in a total of 82 research samples. This study employs secondary data derived from the companies' financial statements published on the official IDX website. The panel data analysis results demonstrate that profitability has a positive and significant effect on tax avoidance. Meanwhile, the corporate income tax rate has a negative and significant effect on tax avoidance. Conversely, firm size and the proportion of independent commissioners do not have a significant effect on tax avoidance.
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 Ayu, Ferninda Dewi Choraitun Nisa Dede Monikasari Detri Wulandari Dwi Maharani Putri Dwi Martani Efendri Erneza Dewi Krishnasari Ersya Pramestina Meilani Farah Zahra Kamila Fariez Tachsin Farina, Khoirina Fitriyani, Amanda Hilda Rossieta 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 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 Sinta, Adinda Dhea Tiara Sintia Bratama Putri Syaima, Novita Widia Tiara Faradita Trihastuti, Desi Yunita Fitra Andriana Yunita Fitra Andriana Zakiah Zakiah