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Henny Rakhmawati
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Jl. Ki Mangun Sarkoro Beji Boyolangu Tulungagung Jawa Timur Indonesia
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JAT (Journal of Accounting and Tax)
Published by Universitas Tulungagung
ISSN : -     EISSN : 29636132     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAT (Journal of Accounting and Tax) is a collection of journals, articles, ideas, concepts, theories, and research results from various fields related to Accounting and Tax. JAT welcomes papers with the above aims and scopes. This academic journal is published by the Faculty of Economics, Tulungagung University. It is published biannually in June and December.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2026)" : 3 Documents clear
THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE WITH CORPORATE RISK AS AN INTERVENING VARIABLE Wardani, Dewi Kusuma; Lestari, Arisya Yaya Dwi
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/xw97cd63

Abstract

This study aims to analyze the effect of tax avoidance on firm value, with corporate risk as an intervening variable, among manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2015–2024 period. This study employs a quantitative approach using annual financial statements, yielding 171 observations through purposive sampling. Data analysis was conducted using the Partial Least Squares (PLS) method with the assistance of SmartPLS 3. The results indicate that tax avoidance has a positive effect on corporate risk and a negative effect on firm value. On the other hand, corporate risk does not affect firm value and fails to mediate the relationship between tax avoidance and firm value. These findings suggest that the effect of tax avoidance on firm value tends to occur directly, while investors appear to place greater emphasis on profit prospects than on the level of corporate risk when making investment decisions
THE ROLE OF BMT BINA UMMAH IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS Asrul, Gea Desvi; Sartini Wardiwiyono
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/0hdy3390

Abstract

This study aims to analyze the role of BMT Bina Ummah in supporting the achievement of the Sustainable Development Goals (SDGs) through the integration of social functions (maal) and financing functions (tamwil). The research object is BMT Bina Ummah, located in Gamping, Sleman, Yogyakarta Special Region. The study used a qualitative approach with a case study design. Data were obtained through in-depth interviews, observations, focus group discussions (FGDs), and documentation. Data were then analyzed using the interactive model of Miles, Huberman, and Saldaña. The results indicate that BMT Bina Ummah contributes to eight SDGs: no poverty, good health and well-being, quality education, clean water and sanitation, decent work and economic growth, reduced inequalities, sustainable cities and communities, and partnerships for the goals. These contributions are realized through sharia micro-enterprise financing, qardh hasan (Islamic loan), mudharabah savings, educational scholarships, the Rice ATM program, clean water provision, financial literacy, and social partnerships. This study concludes that BMTs function not only as Islamic microfinance institutions but also as instruments for promoting community economic and social empowerment.
THE IMPACT OF GREEN INTELLECTUAL CAPITAL ON SUSTAINED COMPETITIVE ADVANTAGE AND BUSINESS PERFORMANCE OF MSMES IN SOUTH KALIMANTAN Novianty, Nadya; Yusri
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/1me9a119

Abstract

This study aims to analyze the influence of green human capital, green structural capital, and green relational capital on MSME business performance, both directly and indirectly through sustained competitive advantage as a mediating variable. The study employs a quantitative approach using a survey method involving 400 MSME actors in South Kalimantan Province, selected through simple random sampling. Data were collected through questionnaires and analysed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that green human capital, green structural capital, and green relational capital have a positive and significant effect on sustained competitive advantage and MSME business performance. Furthermore, sustained competitive advantage has a strong effect on business performance and serves as a mediating variable in the relationship between the three dimensions of green intellectual capital and business performance. These findings indicate that the effective management of environmentally oriented resources, particularly human capital, plays a crucial role in enhancing competitiveness and improving MSME performance. This study suggests that sustainability-based strategies can be an effective approach for MSMEs to remain competitive in increasingly dynamic and environmentally demanding business environments.  

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