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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Gapura (Garba Pembangunan Masyarakat)
Yunita Fitria
Fakultas Ekonomi dan Bisnis, Universitas Mulawarman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF DEBT LEVEL, EARNINGS MANAGEMENT, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS Herawati Jaenal; Yunita Fitria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1416

Abstract

This study aims to test and analyze the effect of debt level, earnings management, and capita; intensity on tax aggressiveness. This study is a type of quantitative research with a population of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the observation period from 2020 to 2023. The sampling technique in this study used a purposive sampling technique which then obtained a research sample of 100 samples. In this study, the data used is secondary data and hypothesis testing uses the regression analysis method with an analysis tool, namely the IBM SPSS Statistics 26 program. The results showed that (1) the level of debt has a negative and significant effect on tax aggressiveness, (2) management has a positive but not significant effect on tax aggressiveness, (3) capital intensity has a positive and significant effect on tax aggressiveness.
THE EFFECT OF PERCEIVED CONVENIENCE, SATISFACTION, AND TAX UNDERSTANDING ON INTEREST IN USING E-FILING AT WPOP WITH THE BENEFITS OF INFORMATION TECHNOLOGY AS A MODERATING VARIABLE Cindy Della Ardana; Yunita Fitria
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 02 (2025): Accruals Edisi September 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i02.1425

Abstract

This study aims to analyze and prove the effect of perceived convenience, satisfaction, and tax understanding on interest in using e-Filing for individual taxpayers (WPOP) registered at KPP Pratama Tenggarong. This study uses primary data collected through questionnaires that have been conducted by researchers directly or offline and questionnaires sent online using google forms. The number of samples used in this study were 100 respondents selected through purposive sampling technique of individual taxpayers registered at KPP Pratama Tenggarong and who reported their annual tax return using e-Filing. This study uses SmartPLS version 4.1 for data analysis and is measured using a Likert scale. The results of this study indicate that perceived convenience, perceived satisfaction, and understanding of taxes have a significant positive effect on interest in using e-Filing on individual taxpayers, the benefits of information technology do not play a role in moderating the effect of perceived convenience, perceived satisfaction, and understanding of taxes on interest in using e-Filing on individual taxpayers.
The Role of Greenwashing in Moderating Environmental Disclosure and Earning Response Coefficient Novita Sari; Yunita Fitria
JASS (Journal of Accounting for Sustainable Society) Vol. 6 No. 02 (2024): Vol 6 No 2 (2024): JASS Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v6i02.1340

Abstract

Greenwashing practices carried out by companies can make investors’ interest in responding to environmental disclosure less meaningful, because the company only creates an environmentally friendly image rather than actually minizing the operational impact on the environmental. This study aims to obtain empirical evidence about the role of greenwashing in moderating the relationship between environmental disclosure and earning response coefficient in manufacturing companies, the consumer goods subsector listed on the Indonesia Stock Exchange for the 2016-2019 period. The sampling technique used is quota sampling with 20 companies as samples. The analytical tool used in this research is Warp PLS 6.0. The results showed that environmental disclosure with earning response coefficient has a significant positive effect and greenwashing has a significant negative effect on environmental disclosure. In addition, this study also shows that the greenwashing variable can moderate the relationship between environmental disclosure and earning response coefficient.
The Effect of Eco-efficiency and Environmental Performance on Company Value with Company Size as a Moderating Variable: Array Muhammad Syahrizam; Yunita Fitria
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1438

Abstract

This study aims to analyze the effect of eco-efficiency and environmental performance on firm value, with company size moderating the relationship between Eco-efficiency and environmental performance on firm value. The population in this study are manufacturing companies listed on the Indonesia stock exchange for the period 2021 - 2023. The sampling technique used purposive sampling method. purposive sampling and obtained 45 companies that met the criteria. The type of data used is secondary data and the hypothesis testing method uses multiple regression analysis with the Moderate Regression Analysis (MRA) technique. Based on the results of this study, it shows that the variable eco-efficiency and environmental performance has a significant positive effect on firm value. With the moderation variable used, namely company size, it shows that company size has a significant positive effect on the relationship between eco-efficiency variables and environmental performance on firm value.
INCREASING THE PRODUCTIVITY OF UMKM THROUGH FINANCIAL REPORTING IN UMKM HANDIL VILLAGE TERUSAN KECAMATAN ANGGANA KABUPATEN KUTAI KERTANEGARA Yunita Fitria; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 1 (2025): Oktober
Publisher : STIESA-PRESS

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

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan usaha produktif yang diakui sebagai penggerak kemiskinan di Indonesia. Jumlah UMKM di Indonesia telah mencapai 64,2 juta dengan kontribusi terhadap Produk Domestik Bruto (PDB) sebesar 61,07 persen atau senilai Rp 8.573,89 triliun (Kemenkop UKM, 2021). Peran UMKM dapat memberantas pengangguran dalam masyarakat yaitu dengan membuka lapangan pekerjaan baru kepada masyarakat. Oleh karena itu, UMKM merupakan tombak perekonomian bagi bangsa Indonesia untuk mencapai kesejahteraan warga negaranya. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman kepada pelaku UMKM Desa Handil Terusan kabupaten Kutai Kartanegara Kalimantan Timur tentang proses pembuatan laporan keuangan. Penyampaian akuntabilitas UMKM Desa Handil Terusan hanya mencatat menggunakan pengeluaran dan pemasukan dalam pembukuan sederhana. Tidak terdapat pencatatan secara lengkap. Selain itu juga pegawai yang melakukan pencatatan keuangan tidak memahami dalam peraturan pencatatan akuntansi. Peningkatan pengetahuan pelaku UMKM mengenai pembuatan laporan keuangan merupakan solusi terbaik bagi UMKM. Sehingga para UMKM dengan mandiri dapat mengelola keuangan dan dalam pengembilan keputusan. Selain itu diperlukan perhatian dari pemerintah desa dalam izin perluasan pasar para pelaku UMKM untuk memperoleh peningkatan pendapatan.
Co-Authors Cindy Della Ardana Herawati Jaenal Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Muhammad Syahrizam Novita Sari Sitti Rahma Sudirman