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All Journal Jurnal Ilmiah Ekonomi dan Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan Dedikasi Sains dan Teknologi (DST) Jurnal Ekonomi Journal of Research and Publication Innovation
Maulidia, Rahma
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Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023 Valensia, Gracia Sherlytta; Maulidia, Rahma; Ikhsan, Syarbini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i2.1320

Abstract

Many companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance. Public interest statements These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations.
PENGARUH SISTEM PENGENDALIAN INTERNAL, KEMAMPUAN DAN KINERJA SUMBER DAYA MANUSIA DALAM MENGATASI RISIKO KESALAHAN Muhammad Syahril Alhadi; Maulidia, Rahma; Yantiana, Nella
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.21801

Abstract

Internal errors are the most avoided thing in companies and government organizations. Internal errors cause losses to the organization such as damaging the company's reputation, reducing customer trust, and can even cause the company to go bankrupt. Several factors cause internal errors such as a company's poor internal control system, employee abilities that do not match their field, slow employee performance due to lack of motivation, and so on. To overcome this risk, it is necessary to carry out effective prevention to avoid this risk and to ensure the long-term stability of the organization. The purpose of this article is to review the influence of internal control systems, capabilities and human resource performance in overcoming the risk of errors in companies. In this article the researcher uses a qualitative approach using previous research data. The originality of this research lies in the fact that minimal studies have been carried out. The research results indicate that the internal control system can overcome the risk of error, the ability of human resources can overcome the risk of error, and the performance of human resources can overcome the risk of error. The implication is that this research only focuses on internal errors, the capabilities and performance of human resources in overcoming the risk of errors. There needs to be further research to analyze from different aspects in order to complete this research.
Pengaruh Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Karyawan PT Insani Medical Centre Jakarta Maulidia, Rahma; Dja'far, Abu Bakar
Journal of Research and Publication Innovation Vol 2 No 1 (2024): JANUARY
Publisher : Journal of Research and Publication Innovation

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Abstract

By doing this research, it will be found how the influence of Organizational Culture and Work Motivation on Employee performance. Therefore, the need for this research by looking at the hypothesis of how positive and significant the influence between Organizational Culture and Work Motivation on Employee performance. The research method uses quantitative methods with a descriptive approach. The research site was conducted at PT Insani Medical Center Jakarta and the research time was 6 months. The results showed that organizational culture and motivation were in the same strong category. In the Hypothesis test in this study Ho was rejected and Ha was accepted, meaning that Organizational Culture and Work Motivation have a significant effect on employee performance at PT Insani Medical Center Jakarta, and have an influence of 45.2% on Employee Performance. While the remaining 58.8% is influenced by other factors  
Pemanfaatan Google Analytics Sebagai Marketing Tools Bagi Pelaku Umkm Di Kabupaten Kubu Raya Maulidia, Rahma; Ayu Umyana; Akhmad Yani; Ana Fitriana; Harry Setiawan
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.3212

Abstract

UMKM dapat dikatakan sebagai tulang punggung ekonomi di Negara kita yang terbukti banyak menyelamatkan Indonesia dari krisis keuangan khususnya yang terjadi pada tahun 1998 dan 2008. Hal tersebut masih berlangsung hingga saat ini. Akan tetapi, dibalik peranannya yang begitu besar masih terdapat banyak permasalahan yang dialami pada UMKM itu sendiri. Permasalahan tersebut juga dipicu oleh berbagai faktor. Salah satunya adalah karena lemahnya kemampuan UMKM dalam bersaing. Hal ini disebabkan karena kurangnya digitalisasi dalam proses bisnis yang dilakukan. Masih banyak para pelaku usaha yang tidak memahami proses bisnis secara digital. Untuk menjadi sebuah “Bisnis yang Digital” terdapat beberapa hal yang perlu menjadi perhatian para pelaku usaha salah satunya adalah aspek pemasaran atau marketing. Selain itu, bagi bisnis yang telah “Menjadi Digital”, penting untuk mempertahankan atau memperkuat posisinya dihadapan para kompetitor lain. Strategi tersebut dapat ditempuh dengan memperkuat data. Hal ini berkaitan dengan data analitik. Dengan data, memberikan peluang bagi pelaku usaha untuk mengidentifikasi model dan memetakan berbagai peluang guna mengurangi risiko dari setiap inovasi serta mempercepat proses pengambilan keputusan. Salah satu tools yang dapat digunakan adalah Google Analytics. Google Analytics sendiri merupakan sebuah platform marketing yang disediakan oleh Google untuk dapat membantu pelaku usaha khususnya dalam mengumpulkan data baik yang bersumber dari aplikasi atau traffic web. Nantinya data tersebut diolah dan dapat digunakan untuk kebutuhan digital marketing. Dengan Google Analytics, para pelaku usaha akan mendapat gambaran tentang demografi customer hingga data interaksi customer terhadap konten yang disajikan.
Implementation Of Financial Accounting Standards For Micro, Small And Medium-Sized Entities (SAK EMKM) On F&B MSMEs In Pontianak Januari, Pamela Tri; Maulidia, Rahma; Desyana, Gita
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

This research explores the financial reporting practices of Micro, Small, and Medium Enterprises (MSMEs) in Pontianak, specifically in the food and beverage sector, with a focus on their compliance with the Financial Accounting Standards for MSMEs (SAK EMKM). Utilizing a qualitative descriptive method, this study examines four MSMEs: Mie Rantau, Es Cendol Dahaga, Beefia Chizu, and Wonton Kak Mina. Data was collected through unstructured interviews, allowing for in-depth exploration of the financial recording systems used by these businesses. The study found that none of the MSMEs fully comply with SAK EMKM standards. Mie Rantau provides relatively comprehensive financial records but lacks the Notes to Financial Statements (CALK), a critical component for meeting SAK EMKM standards. Es Cendol Dahaga and Beefia Chizu maintain basic financial records, focusing primarily on daily income and expenses, but do not adequately track assets, liabilities, or inventory. Wonton Kak Mina has no formal financial reporting system, relying solely on simple income and expenditure tracking. The study identifies several factors contributing to this non-compliance, including the entrepreneurs' educational backgrounds and a lack of interest in detailed financial reporting. The findings suggest that while basic financial recording practices are in place, there is a significant need for greater awareness and education on the importance of comprehensive financial reporting in accordance with SAK EMKM. This research highlights the gap between current practices and the standards set by SAK EMKM, emphasizing the need for targeted support to help MSMEs improve their financial management and reporting practices.
Co-Authors Akhmad Yani Ana Fitriana Ayu Umyana Desyana, Gita Dja'far, Abu Bakar Harry Setiawan Ikhsan, Syarbini Januari, Pamela Tri Muhammad Syahril Alhadi Valensia, Gracia Sherlytta Yantiana, Nella