E-Journal STIESIA Surabaya (Sekolah Tinggi Ilmu Ekonomi Indonesia)
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THE EFFECT OF PROFITABILITY, LEVERAGE, COMPANY SIZE, FIXED ASSET INTENSITY, INSTITUTIONAL OWNERSHIP, AND TAX FACILITIES ON TAX MANAGEMENT
No full textPenelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh profitabilitas, leverage, Size, intensitas aset tetap, kepemilikan institusional dan fasilitas perpajakan terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2021. Jumlah sampel penelitian ini sebanyak 24 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan. Analisis data menggunakan regresi linear berganda. Hasil penelitian ini membuktikan bahwa profitabilitas tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, leverage berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, Size tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, intensitas aset tetap tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, kepemilikan institusional tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, fasilitas perpajakan tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021.Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh profitabilitas, leverage, Size, intensitas aset tetap, kepemilikan institusional dan fasilitas perpajakan terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI periode 2017-2021. Jumlah sampel penelitian ini sebanyak 24 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan. Analisis data menggunakan regresi linear berganda. Hasil penelitian ini membuktikan bahwa profitabilitas tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, leverage berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, Size tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, intensitas aset tetap tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, kepemilikan institusional tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021, fasilitas perpajakan tidak berpengaruh terhadap manajemen pajak pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2021
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM MENINGKATKAN KUALITAS PELAYANAN PUBLIK
Full text linkThis research was conducted at Desa Kletek, located at Jalan Panglima Sudirman No. 01, Menyanggong, Kletek, Kecamatan Taman, Sidoarjo, East Java. It aimed to determine the effect of management accountability of village finances in increasing the public service quality at Desa Kletek. Good finance management accountability was expected to improve public service quality and be suited to public needs. The management accountability of village finances could be measured by using some principles: namely (1) Planning, (2) Implementing, (3) Managing, (4) Reporting, and (5) Accountability. Moreover, the research was descriptive- qualitative. The instruments in the data collection technique were interviews, documentation, and observations used to gain information. The result showed that management accountability of village finances at Desa Kletek which included planning, implementing, managing, reporting, and accountability had suited Permendagri No. 20, 2018, and fulfilled public needs. Furthermore, Desa Kletek needed to focus on some strategies to improve management accountability of village finance. They were improving transparency, empowering village apparatus capacity, utilizing local resources, encouraging public participation, and preventing corruption.This research was conducted at Desa Kletek, located at Jalan Panglima Sudirman No. 01, Menyanggong, Kletek, Kecamatan Taman, Sidoarjo, East Java. It aimed to determine the effect of management accountability of village finances in increasing the public service quality at Desa Kletek. Good finance management accountability was expected to improve public service quality and be suited to public needs. The management accountability of village finances could be measured by using some principles: namely (1) Planning, (2) Implementing, (3) Managing, (4) Reporting, and (5) Accountability. Moreover, the research was descriptive- qualitative. The instruments in the data collection technique were interviews, documentation, and observations used to gain information. The result showed that management accountability of village finances at Desa Kletek which included planning, implementing, managing, reporting, and accountability had suited Permendagri No. 20, 2018, and fulfilled public needs. Furthermore, Desa Kletek needed to focus on some strategies to improve management accountability of village finance. They were improving transparency, empowering village apparatus capacity, utilizing local resources, encouraging public participation, and preventing corruption
PENGHINDARAN PAJAK DALAM PERSPEKTIF KEUANGAN PERUSAHAAN: TINJAUAN LITERATUR ATAS PERAN PROFITABILITAS DAN LEVERAGE
Full text linkTax is one of the largest revenue sectors in the APBN posture which is used to improve people's welfare. However, many companies as taxpayers try to avoid taxes. This study aims to determine the effect of profitability and leverage variables on tax avoidance practices. The research method used is systematic literature review by searching for journals relevant to the topic. This study is limited to companies listed on the IDX in the property & real estate, manufacturing, and IDX80 index sectors. The results of the study found that there was inconsistency in the effect of profitability and leverage on tax avoidance. Several researchers stated that there was a significant positive effect between profitability and leverage on tax avoidance. Other researchers showed the opposite results. Profitability and leverage actually have a negative effect on tax avoidance. Through this study, it is hoped that it can provide benefits for interested parties to pay more attention to these actions. The government can be wiser in making policies to improve taxpayer compliance.Tax is one of the largest revenue sectors in the APBN posture which is used to improve people's welfare. However, many companies as taxpayers try to avoid taxes. This study aims to determine the effect of profitability and leverage variables on tax avoidance practices. The research method used is systematic literature review by searching for journals relevant to the topic. This study is limited to companies listed on the IDX in the property & real estate, manufacturing, and IDX80 index sectors. The results of the study found that there was inconsistency in the effect of profitability and leverage on tax avoidance. Several researchers stated that there was a significant positive effect between profitability and leverage on tax avoidance. Other researchers showed the opposite results. Profitability and leverage actually have a negative effect on tax avoidance. Through this study, it is hoped that it can provide benefits for interested parties to pay more attention to these actions. The government can be wiser in making policies to improve taxpayer compliance
IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM)
Full text linkThis study aims to analyze the financial statement presentation of the Micro, Small, and Medium Enterprise (MSME) Pizza-Q in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). It explores how Pizza-Q prepares its financial statements and whether they comply with SAK EMKM, the challenges faced during the preparation process, and the solutions to overcome these challenges. This research uses a qualitative method to provide a comprehensive description of how Pizza-Q presents its financial statements in accordance with SAK EMKM. The results of the study indicate that the owner of the MSME is motivated to prepare financial reports and apply standards based on the prevailing regulations. This reflects the entrepreneur's willingness to grow and develop the business
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Full text linkThis research examines and analyzes the effect of firm size, age, and managerial ownership on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. Company financial performance reflects how the firm manages its finances to maximize its performance. Furthermore, the research applies quantitatively. The data collection technique used was purposive sampling, in which the sample was based on the criteria given. In line with that, there were 72 companies as samples from 18 banking companies listed on IDX from 2020-2023. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions).The result indicates that firm size has a positive effect on company financial performance. Similarly, firm age has a positive effect on company financial performance. On the other hand, managerial ownership does not affect the company financial performance.This research examines and analyzes the effect of firm size, age, and managerial ownership on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during 2020-2023. Company financial performance reflects how the firm manages its finances to maximize its performance. Furthermore, the research applies quantitatively. The data collection technique used was purposive sampling, in which the sample was based on the criteria given. In line with that, there were 72 companies as samples from 18 banking companies listed on IDX from 2020-2023. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions).The result indicates that firm size has a positive effect on company financial performance. Similarly, firm age has a positive effect on company financial performance. On the other hand, managerial ownership does not affect the company financial performance
MOTOR VEHICLE TAXPAYER COMPLIANCE: AWARENESS, SOCIALIZATION AND MOTOR VEHICLE TAX AMOLISHMENT
No full textThis research aims to determine the influence of taxpayer awareness, tax socialization and motor vehicle tax relief on motor vehicle taxpayer compliance. The research method used is a quantitative research method. The object of this research is registered vehicle taxpayers registered at Samsat Serpong. The population of this study was 274,539 taxpayers, which was determined using the Slovin formula with an error rate α of 10%. The sample for this research consisted of 100 respondents, using the Accidental Sampling sampling technique. Data collection methods used were descriptive analysis validity test, reliability test, classic assumption test (normality test, multicollinearity test, heteroscedasticity test), autocorrelation test, multiple regression analysis, hypothesis testing (coefficient of determination test, F test, t test) with the help of SPSS software version 25. The results of this research show that Taxpayer Awareness, Tax Socialization and Motor Vehicle Tax Reduction simultaneously influence Motor Vehicle Taxpayer Compliance. Partially, the Motor Vehicle Taxpayer Awareness variable has an effect on Motor Vehicle Taxpayer Compliance, the Tax Socialization variable has no effect on Motor Vehicle Taxpayer Compliance, and the Motor Vehicle Tax Whitening variable has an effect on Motor Vehicle Taxpayer Compliance.This research aims to determine the influence of taxpayer awareness, tax socialization and motor vehicle tax relief on motor vehicle taxpayer compliance. The research method used is a quantitative research method. The object of this research is registered vehicle taxpayers registered at Samsat Serpong. The population of this study was 274,539 taxpayers, which was determined using the Slovin formula with an error rate α of 10%. The sample for this research consisted of 100 respondents, using the Accidental Sampling sampling technique. Data collection methods used were descriptive analysis validity test, reliability test, classic assumption test (normality test, multicollinearity test, heteroscedasticity test), autocorrelation test, multiple regression analysis, hypothesis testing (coefficient of determination test, F test, t test) with the help of SPSS software version 25. The results of this research show that Taxpayer Awareness, Tax Socialization and Motor Vehicle Tax Reduction simultaneously influence Motor Vehicle Taxpayer Compliance. Partially, the Motor Vehicle Taxpayer Awareness variable has an effect on Motor Vehicle Taxpayer Compliance, the Tax Socialization variable has no effect on Motor Vehicle Taxpayer Compliance, and the Motor Vehicle Tax Whitening variable has an effect on Motor Vehicle Taxpayer Compliance
AESTHETIC TRANSFORMATION OF PEKALONGAN BATIK: INTEGRATING TRADITIONAL ART INTO THE CREATIVE ECONOMY
No full textPekalongan batik, recognized as UNESCO Intangible Cultural Heritage since 2009, faces contemporary challenges in maintaining relevance within the global creative economy while preserving its cultural authenticity. The integration of aesthetic dimensions into traditional craft development has become critical for sustainable transformation. A qualitative approach was employed through literature review and descriptive analysis, examining academic publications, government reports, and industrial documentation of Pekalongan batik industry.The application of aesthetic dimensions—encompassing visual, tactile, and symbolic aspects—significantly enhanced product competitiveness. The Triple Helix Contribution among universities, industry, and government yielded a 35% increase in product innovation. Modern geometric motifs demonstrated 40% higher demand in export markets, while online sales grew 65% over two years. Export value reached USD 45 million in 2023, representing a 30% annual increase, with an average 150% value addition through design innovation.Systematic integration of traditional aesthetic values with contemporary market demands through collaborative innovation frameworks effectively enhances global competitiveness while maintaining cultural authenticity. This research provides strategic insights for traditional craft industries in developing sustainable transformation models within the creative economy paradigm, emphasizing the importance of multi-stakeholder Contribution and aesthetic dimension optimization
PEMASARAN DIGITAL UNTUK MENINGKATKAN JIWA KEWIRAUSAHAAN DI DUNIA PENDIDIKAN
No full textKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan jiwa kewirausahaan pada guru di SMAN 7 Maluku Tengah melalui pemanfaatan digital marketing sebagai sarana pengembangan kompetensi. Guru sebagai pendidik tidak hanya berperan dalam proses pembelajaran, tetapi juga memiliki potensi besar dalam menumbuhkan semangat kewirausahaan di lingkungan sekolah. Dengan menguasai keterampilan digital marketing, guru diharapkan mampu menjadi teladan sekaligus fasilitator dalam mendorong terciptanya budaya berwirausaha bagi sesama guru maupun bagi siswa. Pelaksanaan kegiatan dilakukan melalui beberapa tahap, yaitu penyampaian teori, sesi diskusi, praktik, serta evaluasi. Materi yang diberikan mencakup pengenalan konsep kewirausahaan, strategi pemasaran digital melalui media sosial dan marketplace, teknik branding produk atau jasa, serta pemanfaatan aplikasi digital untuk mendukung kegiatan usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman guru mengenai pentingnya digital marketing sebagai sarana pengembangan usaha dan pendukung program kewirausahaan sekolah. Guru juga mampu membuat akun bisnis digital, menghasilkan konten promosi sederhana, serta memahami strategi pemasaran online yang efektif. Secara keseluruhan, kegiatan ini memberikan dampak positif berupa meningkatnya motivasi dan keterampilan kewirausahaan pada guru, sehingga memperkuat peran sekolah sebagai lingkungan yang mendorong lahirnya generasi wirausaha baru
PENDAMPINGAN DIGITAL MARKETING UNTUK MENINGKATKAN PENJUALAN USAHA RUMAH HAWWA
No full textRumah Hawwa merupakan salah satu UMKM yang bergerak dalam produksi busana muslimah serta berbagai kerajinan tangan. Meskipun memiliki potensi produk yang kompetitif, usaha ini masih menghadapi tantangan dalam memanfaatkan peluang pemasaran digital secara optimal. Untuk menjawab permasalahan tersebut, program pengabdian ini dirancang dengan tujuan meningkatkan kemampuan dan pengetahuan pelaku usaha Rumah Hawwa dalam menerapkan strategi pemasaran digital, khususnya melalui pemanfaatan media sosial dan platform e-commerce secara lebih efektif, efisien, dan berkelanjutan. Metode pelaksanaan meliputi kegiatan pelatihan dasar, pendampingan intensif, praktik pembuatan foto dan video konten, serta evaluasi perkembangan yang dilakukan secara bertahap dengan melibatkan partisipasi aktif peserta pelatihan. Berdasarkan hasil kegiatan, terjadi peningkatan pemahaman peserta sebesar 33,3% mengenai konsep pemasaran digital, disertai peningkatan kemampuan dalam merancang konten promosi, mengelola akun bisnis, serta menganalisis perilaku pasar digital sebagai dasar pengambilan keputusan pemasaran. Secara keseluruhan, program ini memberikan dampak positif terhadap peningkatan kompetensi pelaku UMKM dan berkontribusi pada penguatan daya saing Rumah Hawwa di tengah dinamika transformasi digital yang semakin berkembang pesat
DIGITAL FINANCE DAN CLOUD COMPUTING TERHADAP EFISIENSI PROSES AKUNTANSI: LITERATURE REVIEW
No full text In the rapidly developing digital era, information technology transformation has become a crucial factor in improving the efficiency of company operations, especially in the field of accounting. This study examines the role of digital finance and the use of cloud computing as the main factors in improving the efficiency of the accounting process. Digital finance enables the automation of financial transactions, reduces manual errors, and accelerates the recording and analysis of financial data. Meanwhile, the implementation of cloud computing provides complexity in data storage, cost efficiency, and increases the accessibility and security of accounting information. The method used in this study is the Systematic Literature Review (SLR) with the PRISMA approach to identify, disseminate, and analyze relevant literature from 2020-2025. The results of the study show that digital finance and cloud computing can improve the efficiency of the accounting process by reducing the burden of manual administration, increasing data accuracy, and supporting faster and more precise data-based decision making. However, challenges such as data security, regulatory requirements, and infrastructure readiness are still obstacles to its implementation. This study provides insight for companies and managers in adopting digital finance and cloud computing as a strategy to improve operational efficiency. In the rapidly developing digital era, information technology transformation has become a crucial factor in improving the efficiency of company operations, especially in the field of accounting. This study examines the role of digital finance and the use of cloud computing as the main factors in improving the efficiency of the accounting process. Digital finance enables the automation of financial transactions, reduces manual errors, and accelerates the recording and analysis of financial data. Meanwhile, the implementation of cloud computing provides complexity in data storage, cost efficiency, and increases the accessibility and security of accounting information. The method used in this study is the Systematic Literature Review (SLR) with the PRISMA approach to identify, disseminate, and analyze relevant literature from 2020-2025. The results of the study show that digital finance and cloud computing can improve the efficiency of the accounting process by reducing the burden of manual administration, increasing data accuracy, and supporting faster and more precise data-based decision making. However, challenges such as data security, regulatory requirements, and infrastructure readiness are still obstacles to its implementation. This study provides insight for companies and managers in adopting digital finance and cloud computing as a strategy to improve operational efficiency