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All Journal Riset Manajemen dan Akuntansi Akuisisi : Jurnal Akuntansi Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Publikasi Riset Mahasiswa Akuntansi Jurnal Aplikasi Perpajakan JUAN: Jurnal Pengabdian Nusantara
Rini Adriani Auliana
Universitas Mataram
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Perusahaan Keluarga dan Penghindaran Pajak di Indonesia: Moderasi Koneksi Politik Rini Adriani Auliana; Siti Fatimah; Baiq Anggun Hilendri
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2807

Abstract

This study aims to analyze family firms' ability to limit tax avoidance and analyze political connections in weakening the influence of family firms in limiting tax avoidance. This study uses three research proxies: Effective Tax Rate (ETR), Cash Effective Tax Rate (CETR), and Book Tax Differences (BTD). The study population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. The sample selection used a purposive sampling technique, resulting in 92 company samples with 276 observations. The results show that family firms can limit tax avoidance using the Book Tax Differences (BTD) proxy. Other results show that political connections can weaken the influence of family firms in limiting tax avoidance using the Effective Tax Rate (ETR) and Cash Effective Tax Rate (CETR) proxies. Family firms tend to avoid tax avoidance to maintain their reputation. Political connections held by family firms can result in overpowering them, thus increasing the opportunity for tax avoidance.
COACHING CLINIC ONLINE: PELATIHAN METODE PENELITIAN DAN PENGGUNAAN MENDELEY Rini Adriani Auliana; Suparlan Suparlan; Yelli Fitri; Reny Wardiningsih; Herawati Khotmi; Eva Solina
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 4 (2025): Oktober 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i4.189

Abstract

This online coaching clinic aims to provide knowledge about research methodology and research proposal preparation as well as how to use Mendeley to accounting students of Universitas Terbuka. This coaching clinic was conducted online through the MS Teams application platform, with a total of 15 participants and attended by 11 people from the Accounting Department of Universitas Terbuka from regions throughout Indonesia. This activity was held on Thursday, November 4, 2025 from 7:30 PM - 9:30 PM WIB for 120 minutes. The results of this activity are providing an understanding of research methods and the use of Mendeley to help Universitas Terbuka students prepare research proposals and research articles. The impact of this activity was felt by the student participants in the training in the form of an increase in their understanding and ability to create research proposals with appropriate research methods and the application of Mendeley to create research citations.
Tinjauan Efektivitas Kegiatan Penagihan Pajak Pada KPP Pratama Pontianak Barat Muhammad Fahmi; Rini Adriani Auliana
Riset Manajemen dan Akuntansi Vol 17, No 1 (2026): Volume 17 Nomor 1 Mei 2026
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v17i1.503

Abstract

The taxation system in Indonesia is a self-assessment system, a taxation system that states that taxpayers are given the trust and authority to calculate, pay, and report their own taxes, which means commitment and compliance come from the taxpayer. Although the applicable system guarantees willingness, tax collection is still necessary and plays an important role as a law enforcement mechanism. In addition to being part of the law enforcement function, tax collection is also expected to increase tax revenue from the disbursement of taxpayer arrears. This study aims to measure the effectiveness of tax collection activities on tax revenue through the disbursement of tax arrears at the West Pontianak Pratama Tax Service Office in 2024. The method used is a quantitative descriptive method. The observational data used is data on tax collection activities in 2024 at the West Pontianak Pratama Tax Service Office in the form of secondary data and related documents. Based on the results of the study, it can be stated that tax collection activities have been effective with a realization value of 93.44%. This research can be used as observation material to improve the effectiveness of tax collection implementation at the West Pontianak Pratama Tax Service Office.
Perilaku Keuangan Generasi Z: Analisis Tantangan Akuntansi Pribadi Di Era Cashless Society Rini Adriani Auliana; Fildana Listyani
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15701

Abstract

Technological developments have changed the behavior of transactions and individual financial management, including Generation Z as the most active users of cashless services. Therefore, this study was conducted to analyze the challenges of implementing personal accounting in a cashless society and identify factors that influence the financial behavior of Generation Z. The study used a descriptive qualitative approach and literature study techniques through analysis of national and international scientific publications for the period 2020-2025. Sources were systematically selected from the Google Scholar, DOAJ, and Garuda databases with relevance to the themes of financial literacy, self-control, lifestyle, and financial technology. After data from each publication was extracted covering the main variables and study findings, the analysis was carried out using thematic analysis to identify patterns of relationships between concepts. In addition, the results of this study indicate that the ease of digital transactions significantly improves the situation of consumers who tend to be impulsive. However, financial literacy and self-control are dominant factors in efforts to maintain personal financial stability. The lack of daily financial recording and reporting practices leads to cash flow imbalances and significant dependence on irregular and irregular expressions. This study emphasizes the importance of developing personal accounting habits through recording transactions, preparing monthly budgets, and evaluating annual financial performance as a very appropriate strategy to promote healthy financial behavior among Generation Z.
Peran Teknologi Digital Dalam Ketepatan Penyampaian Laporan Keuangan Melsi Anggraini; Rini Adriani Auliana
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.522

Abstract

Penelitian ini mengkaji bagaimana teknologi digital dapat membantu meningkatkan akurasi pelaporan keuangan di era modern. Penelitian ini membahas penggunaan teknologi digital, faktor-faktor yang mempengaruhi, dan strategi yang dapat dilakukan. Penelitian ini dilakukan melalui pendekatan kualitatif dengan tinjauan literaratur. Selain itu, analisis dilakukan berdasarkan pada teory (Agency Theory) dan teori Penerimaan Teknlogi ((Technology Acceptance Model). Penelitian ini menunjukkan bahwa digitalisasi akuntansi dapat meningkatkan akurasi, efisiensi, dan transparansi proses pelaporan keuangan. Masalah infrastruktur teknologi, sumber daya manusia, dan keamanan data menjadi hambatan utama dalam penerapan teknologi digital akuntansi. Penelitian ini menunjukkan bahwa strategi dan inovasi baru diperlukan agar penerapan digitalisasi dapat terlaksana dengan baik. Di tengah perkembangan teknologi yang pesat di Indonesia, penelitian ini berkontribusi pada perkembangan praktik akuntansi.
IMPLEMENTASI DAN TANTANGAN PENGELOLAAN BARANG MILIK NEGARA DI KANTOR PENGAWASAN DAN PELAYANAN BEA DAN CUKAI TIPE MADYA PABEAN C SUMBAWA Reny Wardiningsih; Dwiyana Ramadhani; Rini Adriani Auliana
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.528

Abstract

State-Owned Asset (Barang Milik Negara/BMN) management is a crucial component of public financial governance, as it supports the implementation of institutional duties and functions while optimizing the utilization of state assets. This study aims to analyze the implementation of BMN management and identify the challenges faced at the Customs and Excise Supervision and Service Office (KPPBC) Type Madya Pabean C Sumbawa. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. The results indicate that BMN management has been implemented in accordance with the established management cycle, including planning, procurement, utilization, maintenance, administration, as well as supervision and control. The use of information systems such as SIMAN and SAKTI has contributed to improving data accuracy, transparency, and accountability in asset management. However, several challenges remain, including the existence of idle assets, unauthorized use of assets by external parties, and discrepancies between physical assets and recorded data. These findings suggest that although BMN management has been properly implemented, it has not yet been fully optimized, particularly in terms of asset utilization and supervision. Therefore, improvement efforts are required through strengthening internal controls, optimizing asset utilization, and enhancing data management systems to improve the overall effectiveness and accountability of BMN management.
Koneksi Politik Perusahaan di Indonesia dalam Hubungannya dengan Tindakan Penghindaran Pajak Rini Adriani Auliana; Herawati Khotmi; Reny Wardiningsih
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5445

Abstract

Penghindaran pajak dilakukan untuk mengurangi beban pajak yang harus dibayarkan oleh perusahaan. Namun penghindaran pajak memberikan kerugian kepada negara  karena jumlah penerimaan pajak yang didapatkan menjadi lebih berkurang dari pada yang semestinya. Perusahaan yang memiliki koneksi politik akan memanfaatkan koneksi politik yang dimilikinya untuk keuntungan perusahaan termasuk menghindarkan kemungkinan hukuman akibat penghindaran pajak serta resiko pemeriksaan pajak yang rendah. Oleh karena itu, koneksi politik menjadi salah satu penyebab penghindaran pajak. Tujuan penelitian ini untuk menguji pengaruh koneksi politik terhadap penghindaran pajak. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan Teknik analisis yaitu analisis regresi linier berganda. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI selama tiga tahun yaitu 2021-2023. Teknik pengambilan sampel menggunakan Teknik purposive sampling, dengan jumlah sampel 92 perusahaan dan total pengamatan selama tiga tahun sejumlah 276 pengamatan. Hasil penelitian menunjukkan penghindaran pajak tidak dipengaruhi oleh koneksi politik. Implikasi dari penelitian ini adalah perlu adanya pemantauan terhadap koneksi politik yang dimiliki oleh personil perusahaan karena meskipun hasil penelitian menunjukkan penghindaran pajak tidak dipengaruhi oleh koneksi politik, namun tetap perlu ada pemantauan agar tidak terjadi over power oleh personil perusahaan yang memiliki koneksi politik sehingga hal ini bisa menyebabkan peluang yang lebih besar untuk melakukan penghindaran pajak agresif.
Dampak Covid-19: Financial Performance dan Financial Distress PT. Sri RejekiIsman Tbk dalam Satu Dekade Feryansyah; Rini Adriani Auliana; Dina Amalya Putri
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6138

Abstract

Pandemi COVID-19 menjadi titik balik bagi kinerja dan kesehatan keuangan PT Sri Rejeki Isman Tbk (Sritex). Kebijakan pemerintah dalam rangka penanganan pandemi COVID-19 membawa perubahan yang cukup besar terhadap aktivitas operasional Sritex. Namun, kebijakan tersebut tidak mampu diikuti oleh Sritex secara maksimal sehingga perusahaan tidak dapat beroperasi sebagaimana mestinya seperti sebelum pandemi COVID-19. Penelitian ini bertujuan untuk mengamati kinerja keuangan dan kesulitan keuangan Sritex dalam kurun satu dekade yang meliputi masa sebelum, selama, dan setelah pandemi COVID-19. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan teknik analisis statistik deskriptif common size trend yang menjelaskan kinerja keuangan dan kesulitan keuangan dari data-data keuangan yang telah dikumpulkan dengan teknik dokumentasi pada laporan keuangan Sritex tahun 2014 hingga 2024. Hasil penelitian menunjukkan bahwa kinerja keuangan Sritex sebelum pandemi COVID-19 berada dalam kondisi yang relatif sehat. Hal ini didukung pula oleh hasil pengamatan menggunakan model prediksi financial distress yang menempatkan Sritex pada zona sehat (safe zone) tanpa indikasi kesulitan keuangan. Sebaliknya, pada masa pandemi dan pascapandemi COVID-19, kinerja keuangan Sritex mengalami penurunan yang signifikan. Kondisi ini juga didukung oleh hasil pengamatan dengan model prediksi financial distress yang sama, di mana Sritex berada dalam kondisi tidak sehat (distress zone). Implikasi penelitian ini adalah perusahaan perlu memperkuat pengelolaan keuangan, terutama dalam menjaga likuiditas, struktur modal, dan efisiensi operasional agar lebih siap menghadapi krisis ekonomi. Selain itu, hasil penelitian ini dapat menjadi pertimbangan bagi investor dan kreditur dalam menilai kesehatan keuangan perusahaan melalui analisis rasio keuangan dan model prediksi kesulitan keuangan.
Co-Authors Baiq Anggun Hilendri Dina Amalya Putri Dwiyana Ramadhani Eva Solina Feryansyah Fildana Listyani Herawati Khotmi Melsi Anggraini Muhammad Fahmi Reny Wardiningsih Siti Fatimah suparlan Yelli Fitri