P-ISSN : 2808-8557 E-ISSN : 2808-8573 DOI : 10.46576/wjs Jurnal ini dikelola oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa, Medan. Jurnal ini Terbit pertama kali pada bulan November 2021. Jurnal Ini merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta hasil kajian dalam bidang akuntansi. Berdasarkan Surat Kementerian Pendidikan, Kebudayaan, Riset dan Teknologi, Direktorat Jenderal Pendidikan Tinggi Riset dan Teknologi Nomor 0173/C3/DT.05.00/2025 Perihal Pemberitahuan Hasil Akreditasi Jurnal Ilmiah Periode I Tahun 2025 diinformasikan Worksheet : Jurnal Akuntansi memperoleh Akreditasi Baru Peringkat 4 mulai Volume 1 Nomor 2 Tahun 2022 sampai Volume 6 Nomor 1 Tahun 2027. Berikut lampiran surat dapat didownload Disini
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Pengaruh Likuiditas Dan Leverage Terhadap Kebijakan Dividen Dimoderasi Oleh Ukuran Perusahaan
The study aims to determine the effect of liquidity and leverage on dividend policy with firm size as a moderating variable. This research is a type of quantitative associative study with a causal comparative relationship. The population in this study consists of food and beverage companies listed on the IDX for the period 2019-2023. The sample selection was conducted using a purposive sampling method, resulting in 14 companies that met the criteria with 5 years of observation, bringing the total sample to 70. The data collection technique was carried out through documentation study using the official website of the IDX, namely www.idx.co.id. The analysis technique used is multiple linear regression analysis and residual test. The result of this study indicate that liquidity and leverage don’t have a significant effect on dividend policy. Firm size is able to moderate the influence of luquidity and leverage on dividend policy in food and beverage companies listed on the IDX during 2019-2023.
Copyright (c) 2025 RENI OKTAVIA PURBA, YANI SURYANI https://creativecommons.org/licenses/by-nc-sa/4.0
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan
This study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size.
Copyright (c) 2025 Cut Intan Amalia, Laisa Liza, Farah Ivana https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH FINANCIAL DISTRESS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
This study airms to test and obtain empirical evidence regarding the effect of financial distress and institusional ownership on tax avoidance with company size as a moderating variable. The research sample consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2018–2023 period. The data used are financial reports. Sampling techniques used in this researchis purposive sampling method and data analysis is conducted using E-Views 12. This research adopts a quantitative approach, involving 33 companies observed over five years, resulting in a total of 165 data points. The analytical method used is panel data regression. The results of this study indicate that simultaneously, financial distress and institutional ownership have an effect against tax avoidance. Partially, financial distress has a negative and significant impact on tax avoidance, while institutional ownership shows no partial effect on tax avoidance. The results obtained show that company size cannot moderate the influence of financial distress and institutional ownership on tax avoidance.
Copyright (c) 2025 Diah Ayu Herdita Sari, Tati Rosyati https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Financial Distress, Kompensasi Rugi Fiskal, dan Insentif Eksekutif terhadap Tax Avoidance (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2023)
This study aims to analyze the effect of Financial Distress, Fiscal Loss Compensation and Executive Incentives on Tax Avoidance in Property and Real Estate Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 13 Property and Real Estate sector companies with observations for 5 (five) years, so that 65 observations were selected in the form of financial reports. The analysis used is panel data regression analysis using a fixed effect regression model with the EViews version 13 application tool. The results of the study show that simultaneously Financial Distress, Fiscal Loss Compensation and Executive Incentives have an effect on Tax Avoidance and partially Financial Distress has no effect on Tax Avoidance, Fiscal Loss Compensation has no effect on Tax Avoidance, and Effective Incentives has an effect on Tax Avoidance.
Copyright (c) 2025 Sesi Yuni Yanti https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA MEDAN TIMUR
This quantitative study, using a causal associative approach, was conducted on individual taxpayers at the East Medan Pratama Tax Office (KPP Pratama) who hold a Taxpayer Identification Number (NPWP). The purpose of this study is to determine the influence of tax socialization, taxpayer understanding and tax sanctions on taxpayer compliance at the East Medan Pratama Tax Office.This study used primary data. The population of this study was 212.615 individual taxpayers registered at the East Medan Pratama Tax Office in 2024, spread across three districts in Medan City. The sample consisted of 100 individual taxpayers, using a convenience sampling technique. A questionnaire was used for data collection. Data were analyzed using multiple linear regression, classical assumption testing, and hypothesis testing using SPSS version 25. The results of the classical assumption testing indicated that the research data met the criteria for normality, no multicollinearity, and no heteroscedasticity, thus ensuring a suitable regression model. The simultaneous test (F-test) indicated that all independent variables simultaneously or jointly influenced the dependent variable.
Copyright (c) 2025 Asni Septiana https://creativecommons.org/licenses/by-nc-sa/4.0
Corporate Social Responsibility Dalam Memoderasi Pengaruh Profitabilitas, Likuiditas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Barang Konsumsi Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2019-2023
This research aims to determine Corporate Social Responsibility in moderating the effect of Profitability, Liquidity and Dividend Policy on the Firm Value of consumer goods companies in the food and beverage sub-sector listed on the IDX for the 2019-2023 period. The sample in this study was 19 food and beverage sub-sector companies in the 2019-2023 period. The data analysis technique used was multiple linear regression analysis and moderated regression analysis (MRA) test with statistical data processing using the SPSS data processing application version 26.0. The results of this study indicate: (1) Profitability proxied using Return On Equity has a positive and significant effect on Firm Value, (2) Liquidity proxied using Current Ratio has a positive and significant effect on Firm Value, (3) Dividend Policy proxied using Dividend Payout Ratio has a positive and significant effect on Firm Value, (4) Corporate Social Responsibility (CSR) has a positive but insignificant effect on Firm Value, (5) Corporate Social Responsibility (CSR) is unable to moderate the influence of Profitability on Firm Value, (6) Corporate Social Responsibility (CSR) is unable to moderate the influence of Liquidity on Firm Value, (7) Corporate Social Responsibility (CSR) is unable to moderate the influence of Dividend Policy on Firm Value.
Copyright (c) 2025 Lisa Indriyani, Liza Novietta, Ruswan Nurmadi https://creativecommons.org/licenses/by-nc-sa/4.0
KEBIJAKAN DIVIDEN MEMODERASI HUBUNGAN ANTARA UKURAN PERUSAHAAN DAN PERPUTARAN ASET TERHADAP HARGA SAHAM
The fluctuating stock price of PT United Tractors Tbk reflects challenges for investors, even though the company is large and has significant assets, indicating the need for an examination of the influence of company size and asset management efficiency (TATO) on share prices. Dividend policy also plays a role in boosting investor confidence, maintaining stock price stability, and is the focus of research using historical data from 2004 to 2023 in the heavy equipment and mining industry. This study aims to analyze the influence of company size and Total Asset Turnover (TATO) on the share price of PT United Tractors Tbk during the period 2004–2023, as well as to examine the moderating role of dividend policy. The data were analyzed using multiple linear regression and moderation regression analysis, including classical assumption tests as prerequisites before regression. The multiple regression results show that company size. These findings indicate that although company size and TATO positively affect stock prices, dividend policy negatively moderates this relationship.
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PENGARUH GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023
This study aims to examine the effect of Green Accounting and Corporate Social Responsibility on the profitability of energy companies listed on the Indonesia Stock Exchange in 2021-2023. Determination of the sample using the purposive sampling method, the sample obtained in the period 2021-2023 was 39 observation data. The data used is secondary data. The data analysis technique used is multiple linear regression, by conducting a series of classical assumption tests to ensure the feasibility of the data. Data processing in this study uses panel data regression with the help of EViews software version 12. The results of this study indicate that Green Accounting has a positive and significant effect on profitability, Corporate Social Responsibility has a positive and significant effect on profitability. Based on the results of the simultaneous test, it shows that all independent variables have a simultaneous or joint effect on the dependent variable. The amount of contribution of independent variables to the company's profitability is 25.22%. While 74.78% of the company's profitability is influenced by other variables outside this study.
Copyright (c) 2025 Julana Sari Sitompul https://creativecommons.org/licenses/by-nc-sa/4.0
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS DALAM MENDUKUNG PENGENDALIAN INTERNAL KAS PADA PT AGRO SINERGI NUSANTARA ACEH BARAT
Rapid economic development significantly drives company growth. This makes the role of accounting increasingly decisive in decision making related to company operations. This study aims to determine how the cash receipt and disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat can support the effectiveness of internal control. The data analysis techniques used are data reduction, data presentation and drawing conclusions. The data used in this study are primary data conducted by direct interviews with financial employees at PT Agro Sinergi Nusantara Aceh Barat and secondary data obtained from reference books, scientific papers, documents, previous researchers or other reading materials related to this study. The results of the study indicate that the cash receipt accounting information system at PT Agro Sinergi Nusantara Aceh Barat has been designed with good internal control principles, such as the separation of functions between cash recipients and recorders, as well as the use of official documents such as proof of transfer and account mutations and the cash disbursement accounting information system at PT Agro Sinergi Nusantara Aceh Barat involves the stages of submission, verification, payment, to reporting via Accurate Online. However, this system still faces obstacles in terms of delays in returning cash disbursement receipts which causes recording errors because bookkeeping is done the day after payment This shows that internal control over cash disbursements has not been running optimally and requires improvement to support the company's financial accuracy, transparency and accountability.
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DETERMINAN DIGITAL TRANSFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM KOTA MEDAN
Penelitian ini bertujuan untuk menganalisis pengaruh transformasi digital terhadap kualitas laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Medan, dengan meninjau beberapa faktor determinan seperti motivasi, model bisnis, kemampuan digital, budaya organisasi, dan sumber daya manusia. Transformasi digital dipandang sebagai langkah penting dalam meningkatkan efektivitas dan efisiensi proses pelaporan keuangan, serta dalam mendorong transparansi dan akuntabilitas. Penelitian ini menggunakan pendekatan kuantitatif. Data dikumpulkan melalui survei terhadap 81 pelaku UMKM di Kota Medan. Data yang digunakan merupakan data primer dan teknik analisis data yang digunakan adalah regresi linear sederhana dan regresi linear berganda dengan mengadakan serangkaian uji asumsi klasik untuk menjamin kelayakan data. Pengolahan data yang digunakan dalam penelitian ini menggunakan bantuan sofware Eviews versi 12. Hasil penelitian ini menunjukkan bahwa motivasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM , model bisnis berpengaruh positif dan signifikan terhadap kualitaslaporan keuangan UMKM, Kemampuan digital berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Budaya Organisasi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan UMKM, Sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas laporan keauangn UMKM. Berdasarkan uji simultan (Uji F) menunjukkan bahwa semua variable independen berpengaruh secara simultan atau secara bersama sama terhadap variable dependen.
Copyright (c) 2025 salmia sembiring https://creativecommons.org/licenses/by-nc-sa/4.0
HYBRID AUDIT: KEAHLIAN DAN INTEGRITAS AUDITOR TERHADAP KINERJA LAPORAN HASIL AUDIT DI ERA DIGITALISASI
Digital transformation has transformed the audit landscape, requiring auditors to master not only conventional technical aspects but also adaptive capabilities in technology and data analytics. This study aims to examine the role of auditor expertise and integrity in improving audit report performance in the digital era through a literature review approach. This study analyzes various scientific publications and articles related to the topic of hybrid auditing, which combines technological and accounting expertise with professional integrity as the main foundation. The review results indicate that information technology competence, understanding of digital systems, and the ability to process big data are crucial factors in supporting the reliability of audit reports. Integrity remains a fundamental element in maintaining objectivity, independence, and ethics in audit implementation. This study recommends the development of continuous training for auditors in the field of technology and the instilling of integrity values as a strategy towards effective, efficient, and reliable audits in the digital era.
Copyright (c) 2025 Vita Citra Mulyandini, Muhammad Anggionaldi https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH UKURAN PERUSAHAAN, RELATED PARTY TRANSACTION, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023
This study aims to determine the effect of Company Size, Related Party Transactions, and Independent Commissioners on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. The research period is 2019-2023. The type of research used in this study is quantitative with secondary data. The determination of the sample of this study used the purposive sampling method and based on the existing criteria, 29 Company data were obtained and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. Hypothesis testing in this study used multiple linear regression using Eviews 12. The results of this study indicate that simultaneously Company size, related party transactions, and independent commissioners together have an effect on tax avoidance. The independent variable in the dependent variable is 40.24% while the remaining 59.76% is explained by research other than this study. The results of this study indicate that partially company size has an effect on tax avoidance while related party transactions and independent commissioners have no effect on tax avoidance.
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ANALISIS PENERAPAN TARIF PEMOTONGAN PPH PASAL 21 TARIF PERATURAN PEMERINTAH NO. 58 TAHUN 2023 (Studi Komparatif di Yayasan Al-Fityan School Medan)
The objective of the research was to analyze the implementation of the Income Tax (PPh) Article 21 withholding rate in accordance with Government Regulation No. 58 of 2023 at Yayasan Al-Fityan School Medan. This regulation introduces the Average Effective Rate (TER) method to simplify income tax calculations for permanent employees. Although this regulation applies nationally, the foundation has not fully implemented the TER rate and still uses a progressive rate based on Article 17 of the HPP Law. The approach used in this research was descriptive qualitative, with data collected through interviews and documentation from the foundation's head of finance, treasurer, and financial staff. The analysis was conducted to assess administrative readiness, implementation challenges, and understanding of tax regulations. The research results indicate that the Average Effective Rate (TER) has not been implemented due to a lack of public awareness, human resources who do not understand the new provisions, and an inadequate payroll system. These findings indicate that although TER should simplify tax administration, its implementation still requires technical readiness and a good understanding from tax administrators. This research recommends that the foundation conduct training, evaluate payroll system, and develop internal policies in accordance with Government Regulation No. 58 of 2023. It is hoped that these results can serve as a reference for other non-profit educational institutions in responding to changes in tax policy.
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Pengaruh Good Governance dan Kompetensi Aparatur Negara Terhadap Pencegahan Fraud dengan Whistleblowing System sebagai Variabel Moderating di Pemerintah Kota Binjai
Fraud is one of the most important issue in Binjai City Government. Failures in e-government implementation and the whistleblowing system, along with incompetence among state apparatus, have created opportunities for fraud. The study uses a quantitative associative approach and analyzes data with Partial Least Square-Structural Equation Modeling (PLS-SEM) through SmartPLS software. The results show that Good Governance and State Apparatus Competence have a significant positive effect on Fraud Prevention. Additionally, the Whistleblowing System strengthens these relationships and serves as an important moderating control. This implies that improving governance and competence must be accompanied by an effective whistleblowing system. Therefore, Binjai City Government should focus on enhancing governance, competence, and the whistleblowing system to create a more transparent and accountable environment.
Copyright (c) 2025 carina kinsky https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Pengetahuan Perpajakan dan Lingkungan terhadap Kepatuhan WPOP KPP Pratama Medan Timur
This study aims to determine and analyze the influence of tax and environmental knowledge on individual taxpayer compliance registered at the East Medan Pratama Tax Office (KPP Pratama). This study used a quantitative approach. The sample size was 100 individual taxpayers at the East Medan Pratama Tax Office. The data source used in this study was primary data. The data collection technique used a questionnaire. The data were analyzed using multiple linear regression with the help of SPSS version 25. The results show that tax knowledge has a positive and significant effect on taxpayer compliance. The environment also has a positive and significant effect on taxpayer compliance. Simultaneously, tax and environmental knowledge significantly influenced individual taxpayer compliance, contributing 50.4%. This study concludes that increasing tax knowledge and a supportive environment are crucial to encouraging individual taxpayer compliance. Therefore, it is recommended that the tax authorities strengthen education and outreach programs and encourage the role of the environment in fostering a culture of tax compliance.
Copyright (c) 2025 Camelya Adelyani Br Hutagalung, Alistraja Dison Silalahi, Sri Wardany, Henny Andriyani Wirananda https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH AKUNTASI FORENSIK, WHISTLEBLOWING SYSTEM, DAN AUDIT INVESTIGASI TERHADAP PENGUNGKAPAN FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL MODERASI
Fraud disclosure is a crucial issue in public sector accountability that requires effective mechanisms to detect and prevent fraudulent practices. This study aims to examine the impact of forensic accounting, whistleblowing systems, and investigative audits on fraud disclosure, and to test the role of professional skepticism as a moderating variable. Using a quantitative approach with an associative research design, the population comprised all 183 employees of the Financial and Development Supervisory Agency (BPKP) of North Sumatra Province. Through a saturated sampling method, 76 valid responses were collected using questionnaires. Data were analyzed with multiple linear regression and moderated regression analysis (MRA). The results show that forensic accounting, whistleblowing systems, and investigative audits have a positive and significant effect on fraud disclosure. However, professional skepticism does not moderate the relationship between these variables and fraud disclosure. These findings suggest that the application of forensic accounting, whistleblowing mechanisms, and investigative auditing can strengthen fraud disclosure practices, but auditors’ professional skepticism does not significantly enhance this relationship. This study contributes to the existing literature by underlining the limitations of professional skepticism as a moderating factor in fraud disclosure, particularly within public sector audit institutions in Indonesia
Copyright (c) 2025 Indah Ramada Ningsih, Liza Novietta, Liza Novietta, Ruswan Nurmadi, Ruswan Nurmadi https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO DAN ASSET TURNOVER TERHADAP HARGA SAHAM MELALUI NET PROFIT MARGIN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA TAHUN 2018 - 2023
The This study aims to analyze the effect of the Current Ratio, Debt to Equity Ratio, and Asset Turnover on Stock Prices with Net Profit Margin as an intervening variable in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The data were obtained from IDX Statistics and the Indonesia Stock Exchange (IDX). The research population consisted of 11 companies, and after applying the purposive sampling method, 10 companies were selected as the research sample. The analytical techniques used in this study were panel data regression and the Sobel test. The results of the analysis show that simultaneously all independent variables, which consist of Current Ratio, Debt to Equity Ratio, Asset Turnover, and Net Profit Margin, have a significant effect on stock prices. Partially, the Current Ratio, Debt to Equity Ratio, and Asset Turnover variables do not have a significant effect on stock prices, while the Net Profit Margin variable has a positive and significant effect on stock prices. The results also indicate that Current Ratio, Debt to Equity Ratio, and Asset Turnover simultaneously have a significant effect on Net Profit Margin. Partially, the Current Ratio and Debt to Equity Ratio do not have a significant effect on Net Profit Margin, whereas Asset Turnover has a significant effect on Net Profit Margin. This study also examined the indirect effect of Current Ratio, Debt to Equity Ratio, and Asset Turnover on stock prices mediated by Net Profit Margin. The results of the analysis show that Current Ratio and Debt to Equity Ratio do not have an indirect effect on stock prices through Net Profit Margin. Meanwhile, Asset Turnover mediated by Net Profit Margin has a significant effect on stock prices.
Copyright (c) 2025 Fitria Faradhila Siliwangi, Nurdin Nurdin, Lasmanah Lasmanah https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh TI dan Kompetensi SDM terhadap Kualitas Laporan Keuangan Pemerintah Daerah: Peran Pengendalian Internal
Thisi researchi investigates thei effecti ofi informationi technology utilization andi humani resource competencei oni thei quality ofi financiali reportsi ini locali governmenti institutions, i withiiinternali controli systemsi actingi asi ai mediatingi variable. i Thei studyi reliesi oni primaryi datai gatheredi fromi financei staffi withini thei Regionali Apparatusi Worki Unitsi (SKPD) i ofi Medani City. i Ai purposivei samplingi methodi wasi applied, i involvingi 100i selectedi respondents. i Thei analysisi wasi carriedi outi usingi pathi analysisi throughi thei SmartPLSi 4i application. i Thei findingsi showi thati thei applicationi ofi informationi technologyi significantlyi influencesi internali controli systems, whereasi humani resourcei competencei doesi not. i Furthermore, i wheni internali controli isi consideredi asi ai mediatingi factor, i informationi technologyi stilli exhibitsi ai notablei impacti oni thei qualityi ofi financiali reporting, i whilei thei rolei ofi humani resourcei competencei remainsi insignificant.
Copyright (c) 2025 Marsyanda Ifrah, Marsyanda Ifrah, Sri Elviani, Shofwan Andri, Shofwan Andri https://creativecommons.org/licenses/by-nc-sa/4.0
PENYUSUNAN LAPORAN KEUANGAN BUMDES SARANG TIUNG UNIT USAHA PERCETAKAN BERDASARKAN PERATURAN KEPMENDES NOMOR 136 TAHUN 2022
Penelitian ini bertujuan untuk menghasilkan laporan keuangan di Badan Usaha Milik Desa (BUMDes) Sarang Tiung, terutama pada sektor usaha percetakan, sesuai dengan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kepmendes) Nomor 136 Tahun 2022. Aturan tersebut memberikan panduan tentang bagaimana menyiapkan laporan keuangan yang meliputi laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta penjelasan yang relevan dengan laporan keuangan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan analisis literatur. Hasil dari penelitian ini adalah laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi, dan laporan perubahan ekuitas untuk periode Januari hingga April 2025. Proses pembuatan laporan keuangan dilakukan dengan pendekatan yang terorganisir, mulai dari pencatatan setiap transaksi hingga penyusunan laporan akhir, sambil merujuk pada format dan pedoman yang ditetapkan oleh Kepmendes. Penelitian ini memberikan sumbangan yang signifikan dalam meningkatkan pemahaman dan kemampuan pengelola BUMDes dalam menyusun laporan keuangan yang akuntabel, sekaligus menjadi panduan untuk laporan keuangan BUMDes di masa depan.
Copyright (c) 2025 Widya Rahma Nanda https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK PP NO 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS UMKM MAKANAN DAN MINUMAN DI LUBUK PAKAM)
This study aims to analyze the influence of tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 on taxpayer compliance of MSMEs in the food and beverage sector in Lubuk Pakam. The research method used is a quantitative approach with data collection techniques through questionnaires. The research sample consisted of 70 respondents who were MSMEs in the food and beverage sector in Lubuk Pakam. Data analysis was conducted using multiple linear regression analysis with SPSS software, including validity tests, reliability tests, classical assumption tests, and hypothesis tests (t-test, F-test, and coefficient of determination). The results show that tax understanding, taxpayer awareness, and tax rate reductions based on Government Regulation No. 23 of 2018 have a positive and significant effect on taxpayer compliance. These findings indicate that increasing tax understanding and taxpayer awareness, as well as the implementation of tax rate reduction policies, can encourage taxpayer compliance levels of MSMEs in the food and beverage sector in Lubuk Pakam. This study provides encouragement for the tax authorities to continue improving tax education and optimizing the implementation of tax rate policies that support MSME growth.
Copyright (c) 2025 Sri Fitria Jayusman, Muhammad Rizaldy Wibowo, Henny Andriyani Wirananda https://creativecommons.org/licenses/by-nc-sa/4.0
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022
This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
Copyright (c) 2025 Imelda Agustina, Bella Puspita Rininda, Deafatunnizwa Ulfida, Nor Rahma Rizka, Gusti Yuni Rahman https://creativecommons.org/licenses/by-nc-sa/4.0
Cash Holding Dalam Konteks Product Market Competition dan Firm Size Pada Perusahaan Artificial Intelligence (Ai) di Dunia
This study aims to analyze and examine the effects of product market competition and firm size on cash holding among leading AI companies worldwide. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using Stata 17 software to test the hypotheses. The findings reveal that product market competition does not significantly affect cash holding, whereas firm size has a significant impact on cash holding among leading AI companies globally.
Copyright (c) 2025 Rahmaniar Rahmaniar, Cut Intan Amalia, Khairita Khairita H https://creativecommons.org/licenses/by-nc-sa/4.0
ANALISIS PEMAHAMAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN SINGLE IDENTITY NUMBER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM
Penelitian ini bertujuan untuk menguji pengaruh pemahaman wajib pajak, sanksi perpajakan dan single identity number terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Lubuk Pakam. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam tahun 2023 sebanyak 125.325, tekni pengambilan sampel menggunakan teknik incidental sampling menggunakan rumus slovin diperoleh sampel sebanyak 99,22 atau 100 Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Lubuk Pakam. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Teknik analisa data yang digunakan dalam penelitian ini menggunakan uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, dan uji regresi linier berganda dengan menggunakan bantuan software SPSS versi 26.0. Hasil penelitian ini menunjukkan bahwa secara parsial pemahaman wajib pajak (X1) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif dan signifikan, sanksi pajak (X2) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif dan signifikan, single identity number (X3) terhadap kepatuhan wajib pajak orang pribadi (Y) berpengaruh positif dan signifikan. Secara simultan pemahaman wajib pajak (X1), sanksi pajak (X2), dan Single Identity Number(X3) berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi (Y).
Copyright (c) 2025 suri ambar wati https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH KEPUASAN WAJIB PAJAK, INSENTIF PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TRUST SEBAGAI VARIABEL MODERASI DI KPP PRATAMA LUBUK PAKAM
This research aims to see the role of trust as a moderating factor between dependent and independent variables in KPP Pratama Lubuk Pakam. The method used in research uses quantitative methods. The population in this study is all taxpayers registered with KPP Pratama Lubuk Pakam in 2024 as many as 90,425 people. The sampling technique uses the simple random sampling method with the Slovin formula, so that a sample of 99.98 or 100 taxpayers are obtained registered in KPP Pratama Lubuk Pakam. The analysis method used in this research is multiple linear regression. The data used in this study is primary data. Data analysis techniques include descriptive statistical tests, validity and reliability tests, classical assumption tests, and multiple linear regression tests with the help of SPSS software version 20. The results of the study show that: 1. Taxpayer satisfaction, incentives, and sanctions show an F-calculated value of 16.516 which is greater than F-table 2.47, as well as a significance value of 0.000 which is less than 0.05.2. Satisfaction has a partial and significant effect on taxpayer compliance, which is seen from the t-calculated value (3. 367) which is greater than the t-table (3.367>1.988) with a significance level of 0. 001 which is less than 0. 05. Incentives have a significant influence on taxpayer compliance. It is known that the value of t-calculated (2.107) is greater than the t-table (2.107>1.988) with a significance level of 0. 043 which is greater than 0. 05.4. Sanctions also have a partial and significant effect on taxpayer compliance. The t-calculated value (2.049) is greater than the t-table (2.049 >1.988) with a significance level of 0.038 which is greater than 0.05.
Copyright (c) 2025 Febri Yanti Raja Guk-Guk https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH TRANSPARANSI, KOMPETENSI, DAN SISTEM AKUNTANSI KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DENGAN PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH SEBAGAI VARIABEL MODERASI (STUDI KASUS KANTOR WALIKOTA LANGSA)
This research aimed to investigate the effects of transparency, competence, and financial accounting systems on the accountability of regional financial management, with the Government Internal Control System (SPIP) serving as a moderating variable. The study population comprised all 78 employees of the Finance Department at the Langsa Mayor’s Office, according to internal records as of January 2025. Using a saturated sampling technique, the entire population was included as the research sample, resulting in 78 respondents. Data were collected via questionnaires that had been validated and tested for reliability. The analysis was conducted using moderation analysis with SmartPLS 4.0 to assess both the direct impact of the independent variables on the dependent variable and the moderating effect of SPIP in enhancing or diminishing these relationships. The results show that transparency has a significant positive effect on the accountability of regional financial management, indicating that an increase in transparency can enhance the realization of accountable financial practices. The competency of regional government officials also demonstrates a significant positive effect, meaning that higher competency levels contribute to improved accountability in financial management. Furthermore, the financial accounting system shows a significant positive effect, suggesting that the effectiveness of accounting procedures and systems plays an important role in supporting accountability. Regarding the moderating effect of SPIP, transparency does not exhibit a significant influence, while both competency and the financial accounting system are strengthened by SPIP in their relationship with accountability. These findings highlight that SPIP serves as an important control mechanism that enhances the role of competence and financial accounting systems in achieving accountable regional financial management.
Copyright (c) 2025 Ainul Alfi Syahrin https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH PENATAUSAHAAN DAN PENERTIBAN BARANG MILIK DAERAH TERHADAP PENGAMANAN BARANG MILIK DAERAH DIMODERASI SPIP PADA PEMERINTAH KABUPATEN MANDAILING NATAL
The purpose of this research is to investigate and evaluate how the administration and regulation of regional assets affect asset security, with the Government Internal Control System (SPIP) serving as a moderating factor within the Mandailing Natal Regency Government. This study applies a quantitative associative approach through the distribution of questionnaires, using a saturated sampling method and path analysis facilitated by SEM PLS software version 4. A total of 62 respondents participated in this study. The findings reveal that proper administration of regional assets significantly enhances asset security, meaning that better administrative practices contribute to stronger safeguarding of assets. Likewise, the regulation and enforcement of asset management positively influence the protection of regional assets. Furthermore, the results show that SPIP moderates both the relationship between asset administration and asset security, as well as the relationship between asset regulation and asset security.
Copyright (c) 2025 Tolha Aminah Lubis https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERBANKAN SYARIAH
This study aims to examine the effect of Islamic corporate governance (ICG) on earnings management. Earnings management variables are measured using discretionary accruals and ALLP. ICG in this study covers two categories, namely Sharia Governance (SG) and General Governance (GG). This study uses a sample of Islamic commercial banks registered with the financial services authority. The sampling technique used is purposive sampling. The research sample consists of 9 companies with a total of 81 data points. The data analysis technique used in this study is Partial Least Square Structural Equation Model (PLS-SEM) using Smart PLS version 4.0 software. The results show that ICG has a significant negative effect on earnings management.
Copyright (c) 2025 Restu Hanin Annisaa, Tabah Rizki https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI 2021-2023
This research aims to examine the effect of Sustainability reports and Good corporate governance on profitability in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Determining the sample using the purposive sampling method, the sample was obtained by manufacturing companies in the 2021-2023 time period so that 30 observation data were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the suitability of the data. The data processing used in this research uses panel data regression with the help of Eviews version 12 software. The results of this research show that sustainability reports have a positive and significant effect on profitability, good corporate governance has a positive and significant effect on profitability. Based on the results of the simultaneous test (F Test), it shows that all independent variables have an effect simultaneously or together on the dependent variable. Based on the predictive ability of these two variables, profitability is 75.68%, while the remaining 24.32% is influenced by other variables outside this research.
Copyright (c) 2025 Khoiriah rahmadani https://creativecommons.org/licenses/by-nc-sa/4.0
Unveiling the Motives of Ethical Behavior in Accounting Through Detective Conan Anime: an Interpretive Study of Behavior
This research aims to explore the meaning of ethics and behavioral motives in the context of accounting through a narrative hermeneutic approach, drawing on the anime Detective Conan. Behavioral accounting views that accounting decision-making is not value-free but rather influenced by moral dilemmas, social pressures, and individual rationalization. This research analyzes several episodes of Detective Conan that feature inner conflicts, information manipulation, and dilemmas between honesty and loyalty. The analysis focuses on the narrative and dialogue of characters that represent the motives behind deviant actions, which are then interpreted using the Theory of Planned Behavior, Cognitive Moral Development, and Rest’s Four-Component Model. The findings suggest that the motivations behind actions in the anime have significant relevance to the ethical dilemmas faced by accountants, including instances of fraud, manipulative reporting, and the reluctance to disclose information. The narrative of anime presents the meaning of ethics as a social process that is not absolute but rather the result of negotiation between personal values and external pressures. These findings reinforce the position of popular culture as an alternative medium in accounting ethics education. Anime like Detective Conan can serve as a reflective and contextual medium that bridges theoretical understanding with the complex moral realities in the professional world.
Copyright (c) 2025 Candra Pramula Pinandita, Endro Sugiartono, Atik Tri Andari https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI DAN PENGALAMAN PEMERIKSA PAJAK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL MODERASI (STUDI PADA KPP DI KOTA MEDAN)
This study was conducted to examine and analyze the influence of tax auditor skepticism, independence, and experience on Fraud detection with individual morality as a moderating variable. The study used an associative research approach. Data collection techniques included distributing questionnaires. The sampling technique used a quota sampling technique with 49 respondents and path analysis using SEM PLS version 4. Based on the results, it was concluded that Professional Skepticism has a positive and significant effect on Fraud at the Tax Office in Medan City. This means that when companies increase the application of Professional Skepticism, the Good performance will increase Fraud prevention. Independence has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good independence, it will increase Fraud prevention. Tax auditor experience has a positive and significant effect on Fraud prevention at the Tax Office in Medan City. This means that when companies improve the implementation of good tax auditor experience, it will increase Fraud prevention. Professional skepticism has a positive and significant effect on Fraud prevention, with individual morality as a moderating variable at the Tax Office in Medan City. Individual morality mediates the effect of independence on Fraud prevention at the Tax Office in Medan City in a positive direction. This means that individual morality strengthens the relationship between independence and Fraud prevention. Individual morality mediates the effect of tax auditor experience on Fraud prevention at the Tax Office in Medan City. This means that individual morality strengthens the relationship between tax auditor experience and Fraud prevention
Copyright (c) 2025 Mutiara Andora Lubis https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH DAN PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN EFEKTIVITAS SiPD SEBAGAI VARIABEL MODERATING PADA PEMERINTAHAN KOTA BINJAI
This study aims to examine the impact of the Government Internal Control System (SPIP) and the Understanding of Government Accounting Standards on the Timeliness of Financial Report Submission, with the Effectiveness of the Regional Control Information System (SiPD) acting as a moderating variable in the Government of Binjai City. This research adopts a quantitative associative approach, utilizing path analysis through SmartPLS 4 software. A total of 80 questionnaires were distributed for the study. The findings reveal that SPIP has a positive and significant effect on the timeliness of financial report submission. Additionally, the understanding of Government Accounting Standards also has a positive and significant impact. Moreover, the effectiveness of SiPD plays a moderating role, strengthening the relationship between SPIP and the timeliness of financial report submission, as well as enhancing the effect of understanding Government Accounting Standards on the timeliness of financial reporting.
Copyright (c) 2025 Ika Ocvianita https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN DIGITALISASI ADMINISTRASI SEBAGAI VARIABEL MODERATING (STUDI KASUS KPP MEDAN TIMUR)
This study aims to analyze the effect of Tax Auditing and Tax Collection on Corporate Taxpayer Compliance, with Digitalization of Administration as a moderating variable at KPP Medan Timur. This study is a quantitative associative research with a path analysis approach using SmartPLS 4 software. A total of 80 questionnaires were used in this study. The results show that Tax Auditing has a positive and significant effect on Corporate Taxpayer Compliance. Tax Collection also has a positive and significant effect on Corporate Taxpayer Compliance. Digitalization of Administration acts as a moderating variable that strengthens the relationship between Tax Auditing and Corporate Taxpayer Compliance, as well as strengthens the effect of Tax Collection on Corporate Taxpayer Compliance. These findings support the theory of technology and innovation, which indicates that the application of technology can enhance the effectiveness of control and compliance.
Copyright (c) 2025 Maidina Sahra https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLAAN ANGGARAN BADAN PERENCANAAN PEMBANGUNAN PENELITIAN DAN PENGEMBANGAN PROVINSI SUMATERA UTARA DENGAN EFEKTIVITAS SISTEM INFORMASI PEMERINTAH DAERAH SEBAGAI VARIABEL MODERASI
This study aims to analyze the influence of accountability and transparency on budget management performance at the Regional Development Planning, Research, and Development Agency of North Sumatra Province. In particular, the research examines how the effectiveness of the Regional Government Information System functions as a moderating variable that can strengthen the relationship between the independent variables and the dependent variable. To achieve this objective, the study adopts a quantitative associative research design, which is appropriate for identifying causal relationships between variables. The analysis is conducted using moderation regression techniques, allowing the researcher to test both the direct effects of accountability and transparency on budget management performance, as well as the interaction effects when moderated by Regional Government Information System. This methodological approach provides a comprehensive understanding of whether and how digital governance systems enhance the impact of accountability and transparency on improving budgetary outcomes within the public sector. The research findings indicate that accountability has a positive and significant effect on budget management performance. The results of the study show that accountability has a significant and positive effect on budget management performance, which means that an increase in accountability will significantly improve performance. Transparency is also proven to have a significant and positive effect on budget management performance, indicating that the higher the level of transparency, the better the budget management performance. In addition, the moderation test results show that SiPD strengthens the influence of both accountability and transparency on budget management performance.
Copyright (c) 2025 Luthfiah Hanifah https://creativecommons.org/licenses/by-nc-sa/4.0
ANALISIS BIBLIOMETRIK INTEGRASI FAKTOR KEBERLANJUTAN DALAM MODEL FAMA-FRENCH
The Fama-French model has long served as a fundamental framework for explaining variations in stock returns through market risk, firm size, and book-to-market ratio factors, later expanded to include profitability and investment components. However, the growing urgency of sustainability issues in the global financial system calls for the adaptation of asset pricing models to reflect environmental, social, and governance (ESG) dimensions. This study aims to map the scientific development of sustainability integration within the Fama–French model using a bibliometric approach. Data were collected from the Scopus database using the keywords “Fama–French” and “Sustainability/ESG” for the 2000–2024 publication period. The analysis was conducted using VOSviewer and Biblioshiny to identify publication trends, author collaboration, influential journals, and thematic clusters. The findings indicate a significant increase in publications since 2016, with dominant themes including sustainable asset pricing, ESG performance, and risk-adjusted returns. Integrating ESG factors enhances the multifactor model by incorporating non-financial risk dimensions that influence long-term returns. This study contributes to strengthening the body of knowledge in sustainable finance and provides direction for future research on developing asset pricing models that are more inclusive, resilient, and responsive to global sustainability challenges.
Copyright (c) 2025 Yasir Maulana, Oding Syafrudin, Arief Nurhandika, Ilham Akbar, Hadi Satria Ganefi, Faishal Rahimi https://creativecommons.org/licenses/by-nc-sa/4.0
Website Development as an Institutional Innovation for Implementing Village Product Bank and Green Accounting Integration Model
The integration of village product banks with green accounting provides institutional innovation to address the economic empowerment of MSMEs and environmental sustainability in rural communities. However, its implementation requires practical and easily accessible media to facilitate product marketing, management, and stakeholder transparency. This study aims to develop a website-based platform as a digital infrastructure to implement the integrated model of village product banks and green accounting. This study uses a research and development (R&D) approach, including needs analysis, concept design, and website development through collaboration with third parties. The novelty of the study lies in the combination of institutional innovation with digital transformation, enabling the operationalization of green accounting indicators in a web-based environment to support the marketing of village MSME products. The urgency of the research is supported by the increasing need for digital platforms to support the marketing of local products and sustainable development practices in rural areas. The resulting platform is a website www.bankprodukkarangpring.com as a means of marketing MSME products in Karangpring village with green accounting integration to increase transparency, environmental accountability, and the competitiveness of local products.
Copyright (c) 2025 Siska Aprilia Oktaviani, Siska Aprilia Oktaviani, Candra Pramula Pinandita, Prillinaya Yudhistira, Prillinaya Yudhistira, Dwi Indriani Fidiastutik WIjaya, Dwi Indriani Fidiastutik WIjaya, Ponti Primastuti Aulia Nugraheni, Ponti Primastuti Aulia Nugraheni, Dwi Wahid Fitrianto, Dwi Wahid Fitrianto, Alfin Dwi Yulianto, Alfin Dwi Yulianto, Imam Saiful Anwar, Imam Saiful Anwar https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK PERUSAHAAN FARMASI DI BEI 2020–2024
This study is motivated by indications of tax aggressiveness practices among pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX). Such practices raise concerns about corporate tax compliance and the transparency of financial reporting. To examine the factors influencing tax aggressiveness, this study employs a quantitative approach using panel data regression analysis. The independent variables include profitability and leverage, while the dependent variable is tax aggressiveness. The sample was selected using a purposive sampling method from pharmaceutical companies that met the criteria during the 2020–2024 period, with secondary data obtained from the official IDX website. Data analysis was conducted using E-Views 12 software. The results show that profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.0216 indicates that both variables explain only 2.16% of the variation in tax aggressiveness. These findings imply that other factors beyond profitability and leverage play a more dominant role in determining the level of tax aggressiveness among pharmaceutical companies in Indonesia
Copyright (c) 2025 Cici Halimah, Masta Sembiring https://creativecommons.org/licenses/by-nc-sa/4.0
Peran Sistem Informasi Akuntansi sebagai Instrumen Transparansi Keuangan di Perguruan Tinggi Swasta
Financial transparency has become a critical governance issue for private higher education institutions (PHEIs) in Indonesia, where financial dependence on student tuition fees exposes weaknesses in accountability and legitimacy. This study explores the urgency of implementing an integrated Accounting Information System (AIS) as a strategic response to overcome manual financial reporting, data inconsistency, and information asymmetry between management and foundations. Adopting a qualitative case study approach, the research was conducted at a private higher education institution in Pontianak through in-depth interviews, documentation analysis, and observation. Data were analyzed using the Miles, Huberman, and Saldaña interactive model to identify patterns and theoretical linkages among stakeholders. The findings reveal that the absence of an integrated AIS leads to delays, reporting inaccuracies, and weak internal control, reflecting agency problems and limited adherence to good governance principles. From the perspectives of Agency Theory, Stakeholder Theory, and Good Governance Theory, AIS is not merely an administrative tool but a transformative governance instrument that strengthens transparency, accountability, and stakeholder trust. The study implies that digitalizing accounting systems in PHEIs is essential for reducing information asymmetry, improving institutional legitimacy, and advancing financial governance practices within Indonesia’s higher education sector.
Copyright (c) 2025 Renita Felmadefi, Juanda Astarani, Khristina Yunita, Nina Febriana Dosinta https://creativecommons.org/licenses/by-nc-sa/4.0
Pengaruh Faktor Keuangan Terhadap Pertumbuhan Laba
Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Net Profit Margin (NPM), dan Current Ratio (CR) terhadap pertumbuhan laba pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Sektor ini merupakan kontributor utama terhadap Produk Domestik Bruto (PDB) Indonesia, namun mengalami fluktuasi akibat meningkatnya biaya bahan baku, inflasi, serta perubahan perilaku konsumen di era pascapandemi. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan teknik purposive sampling yang melibatkan 22 perusahaan yang memenuhi kriteria. Data sekunder diperoleh dari laporan keuangan tahunan yang dipublikasikan di situs resmi BEI. Analisis data dilakukan dengan regresi linier berganda menggunakan bantuan SPSS versi 26, yang diawali dengan uji asumsi klasik untuk memastikan validitas model. Hasil penelitian menunjukkan bahwa ROA dan NPM berpengaruh positif dan signifikan terhadap pertumbuhan laba, sedangkan CR berpengaruh negatif dan signifikan. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap pertumbuhan laba dengan nilai Adjusted R² sebesar 0,621. Hasil ini mengindikasikan bahwa efisiensi aset dan margin laba yang optimal merupakan faktor utama pendorong pertumbuhan laba, sedangkan likuiditas yang berlebihan dapat menurunkan efisiensi modal kerja.
Copyright (c) 2025 Dame Ria Rananta Saragi https://creativecommons.org/licenses/by-nc-sa/4.0
PENGARUH LITERASI PAJAK, SISTEM ADMINISTRASI PAJAK DIGITAL, SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM YANG TERDAFTAR DI KPP PRATAMA MEDAN POLONIA
Indonesia is a developing country with a large and advanced number of companies in various industrial sectors that support economic growth. The existence of Micro, Small, and Medium Enterprises (MSMEs) is one strategy to encourage the country's economic growth. Both in terms of the number of companies that have been operating and job creation, MSMEs are very helpful to the Indonesian economy. The purpose of this study is to determine whether there is an influence of tax literacy, digital tax administration systems, tax sanctions on taxpayer compliance of MSMEs registered at the Medan Polonia Pratama Tax Office. This study uses a quantitative method with a sample of 95 respondents. This study uses data quality tests, classical assumption tests, multiple linear analysis, determinant coefficient tests and hypothesis tests. The results of the study indicate that partially the tax literacy variable has a positive and significant effect on taxpayer compliance, the digital tax administration system variable has a positive but insignificant effect on taxpayer compliance, while the tax sanctions variable has a positive and significant effect on taxpayer compliance. Simultaneously, the variables of tax literacy, digital tax administration system, tax sanctions on the compliance of MSME taxpayers registered at the Medan Polonia Pratama Tax Office have a significant positive influence on the compliance of MSME taxpayers registered at the Medan Polonia Pratama Tax Office. Keyword: Tax Literacy, digital tax administration system, tax sanctions, taxpayer compliance, KPP Pratama Medan Polonia
Copyright (c) 2025 Sri Kumala Dewi https://creativecommons.org/licenses/by-nc-sa/4.0