JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi <p><em><strong>ISSN </strong></em><em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180 </a></strong></em><strong style="font-style: italic;"><em>(Online)&nbsp; ISSN <a title="ISSN (Print)" href="http://issn.pdii.lipi.go.id/">2721-9313</a> (Print)</em></strong></p> <p><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href="http://u.lipi.go.id/1472441796"><br></a></strong></em></p> <p>&nbsp;</p> en-US <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Copyright on any article is retained by the author(s).</li> <li class="show">The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> <li class="show">The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a></li> </ol> jurnal_jae@unpkediri.ac.id (Faisol) jurnal_jae@unpkdiri.ac.id (Admin) Sat, 15 Jul 2023 00:00:00 +0700 OJS http://blogs.law.harvard.edu/tech/rss 60 FACTORS INFLUENCING TAX AVOIDANCE PRACTICES IN MULTINATIONAL COMPANIES IN INDONESIA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19885 <p>Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.</p> <p>&nbsp;</p> Sully Kemala Octisari, Christiana Nia Iskandar, Minadi Wijaya, Puji Lestari Copyright (c) 2023 Sully Kemala Octisari https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19885 Thu, 13 Jul 2023 00:00:00 +0700 STRATEGI DIVERSIFIKASI SEBAGAI TOOLS PENYELAMAT KINERJA PERUSAHAAN DI MASA PANDEMI https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19898 <p>This study aims to analyze the diversification strategy has a significant impact on company performance in creating profit. The diversification strategy in question is a business growth or development strategy by developing products into several types of products or types of segments. This study also has control variables consisting of leverage and firm size. This research was conducted on manufacturing companies that were detected as carrying out a diversification strategy. The data source used comes from primary data obtained from the official website of the Indonesia Stock Exchange (IDX). The year of the research implementation is 2016-2019. This research is a predictive research that will be used to track whether a diversification strategy can be used as an effort to maintain stable company performance even during a pandemic. This research used in this study was SPSS version 26. The number of samples used in this study were 100 manufacturing companies that carried out a diversification strategy. The theory used in this study was agency theory. The test results state that the diversification strategy has an influence on company performance. Likewise with the control variable used, leverage also has an impact and influence on company performance, but for company size it has no effect on company performance.</p> Rezza Sarwendhi Copyright (c) 2023 Rezza Sarwendhi https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19898 Fri, 14 Jul 2023 22:12:29 +0700 PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19063 <p><em>This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance. </em></p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> Alina Widyasari, Taufikur Rahman Copyright (c) 2023 Alina Widyasari, Taufikur Rahman https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19063 Fri, 14 Jul 2023 22:18:13 +0700 PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA PALEMBANG ILIR TIMUR https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20020 <p>The study aims to analyze, find out and prove whether there is an effect of Self assessment system, Tax Audit and Tax Collection on Value Added Tax (VAT) Revenue at KPP Pratama Palembang Ilir Timur. The sampling method is an incidental method. The determination of the sample was determined using the Slovin formula, which was as many as 100 people. Data analysis using SPSS 25. The results of the study are that there is a significant influence of the Self assessment system, Tax Audit, and Tax Collection on VAT Revenue at KPP Pratama Palembang Ilir Timur with a sig f value of 0.000 &lt; α (0.05). There is a significant influence of the Self assessment system on VAT Revenue at KPP Pratama with a sig t value of 0.000 &lt; α (0.05). There is a significant effect of Tax Audit on VAT Revenue at KPP Pratama with a sig t value of 0.001 &lt; α (0.05). There is a significant effect of Tax Collection on VAT Revenue at KPP Pratama with a sig t value of 0.048 &lt; α (0.05).</p> <p>&nbsp;</p> Jennie Marcella Chandra, Leriza Desitama Anggraini, Vhika Meiriasari Copyright (c) 2023 Jennie Marcella Chandra https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20020 Fri, 14 Jul 2023 22:27:16 +0700 PENGARUH LITERASI KEUANGAN, IMPULSIVE BUYING, DAN PENGENDALIAN DIRI TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS CIPUTRA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20179 <p>This study was conducted with the aim of knowing the effect of financial literacy, impulsive buying, and self-control on the personal financial management of students majoring in Accounting at Ciputra University. This research method uses quantitative methods, the type of data used is primary data. This study uses a non-probability sampling technique method with purposive sampling technique and the research sample has 123 respondents. The data analysis technique uses multiple linear regression analysis using the SPSS version 22 program. The results of this study indicate that financial literacy has a positive effect and has a significant effect on personal financial management. Impulsive buying has a positive effect but does not have a significant effect on personal financial management. Self-control has a positive effect and a significant effect on personal financial management.</p> Adellia Mustikasari, Fanny Septina Copyright (c) 2023 Adellia Mustikasari, Fanny Septina https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20179 Fri, 14 Jul 2023 22:34:44 +0700 ANALISIS PENYERAPAN TENAGA KERJA PADA SEKTOR PERTANIAN DI KABUPATEN LAMONGAN https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20163 <p>The amount of labor employed in an economic sector is known as labor absorption. The ability of a region to absorb labor is very important for the success of regional development strategies. So the purpose of this study is to determine and analyze whether there is an effect of agricultural sector GRDP, agricultural land area, real wages of farm laborers, and farmer exchange rates on labor absorption in the agricultural sector in Lamongan Regency using the 2007-2021 time period. The data used is secondary data in the form of time series (annual) obtained from the publication of BPS Lamongan Regency and East Java Province. The analysis method used is multiple linear regression with the help of the SPSS data processing computer program. The results found that agricultural sector GRDP, agricultural land area, real wages of farm laborers, and farmer exchange rate together have a positive influence on employment. Variables of agricultural GDP and real wages of farm laborers have a negative influence on employment in the agricultural sector. Meanwhile, agricultural land area and farmer exchange rate have no effect on the absorption of agricultural sector labor in Lamongan Regency.</p> <p>&nbsp;</p> Halimatus Sakdiyah, M. Taufiq Copyright (c) 2023 Halimatus Sakdiyah https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20163 Fri, 14 Jul 2023 22:37:28 +0700 ANALISIS TOWS MATRIKS TERHADAP FINANCIAL TECHNOLOGI PEER TO PEER LENDING BERBASIS SYARIAH DI INDONESIA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20303 <p><strong>The development of peer-to-peer (P2P) lending fintech in Indonesia is progressing rapidly. The development of Sharia-based P2P lending fintech itself is influenced by various external and internal factors. The TOWS matrix analysis is employed in this research to analyze and connect different factors and mitigate the appropriate strategies. The research adopts the descriptive qualitative research method, utilizing secondary data and the documentation method for data collection. The results combine external factors, such as challenges (threats) and opportunities (opportunities), with internal factors, namely weaknesses (weaknesses) and strengths (strengths), to explain the T-W strategy, which involves minimizing weaknesses to overcome threats, the O-W strategy, which utilizes opportunities to address weaknesses, the T-S strategy, which tackles threats by leveraging strengths, and the O-S strategy, which seizes better opportunities by utilizing existing strengths.</strong></p> Nurhadi Zuhri Copyright (c) 2023 Nurhadi Zuhri https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20303 Sat, 15 Jul 2023 07:53:08 +0700 ANALISIS FRAUD PENTAGON THEORY DALAM PROSES PENGADAAN BARANG JASA PEMERINTAH https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20184 <p>This study aims to determine the effect of pressure, arrogance, competence, opportunity, and rationalization on the tendency of fraud in the process of government procurement of goods and services. The population of this study were all village officials in Sekaran District, Lamongan Regency. Using the purposive sampling technique, the sample in this study is the primary sample, namely village officials in Sekaran District who have more than 2 years experience in the process of procuring government goods and services with a total of 174 respondents. The data analysis technique used is the Structural Equation Model (SEM) with the Smart application. PLS V4 namely validity test, reliability and hypothesis testing. The results of data processing found that each pressure, arrogance, competence, opportunity, and rationalization had no effect on fraud in the process of procuring government goods and services.</p> <p>&nbsp;</p> Dwi Lestari, Nur Fadjrih Asyik Copyright (c) 2023 Dwi Lestari https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20184 Sat, 15 Jul 2023 07:57:15 +0700 PENGARUH KEPEMILIKAN PENGENDALI, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20305 <p>This study aims to determine the effect of controlling ownership, the proportion of independent commissioners and audit committees on tax aggressiveness with company size as moderator. The method used in this research is quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 37 companies and after following the sample criteria, there are 13 companies. The type of research used is quantitative research using Panel Data Regression and Moderated Regression Analysis (MRA) using Microsoft Excel and EVIEWS version 10. The data analysis technique used is Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumptions Test, Hypothesis Testing , and Moderating Regression Analysis (MRA) Test. Based on the results of the Coefficient of Determination Test (R2), the influence exerted by the independent variables on the dependent variable in this study was 3% and the remaining 97% was influenced by other variables not included in this study. The results of the T-Test show that Ownership of the Controller has no effect on Tax Aggressiveness, the Proportion of Independent Commissioners has no effect on Tax Aggressiveness, the Audit Committee has no effect on Tax Aggressiveness. The results of the Moderating Regression Analysis (MRA) test show that Company Size moderates Controlling Ownership of Tax Aggressiveness, Company Size cannot moderate the Proportion of Independent Commissioners on Tax Aggressiveness, Company Size can moderate the Audit Committee on Tax Aggressiveness</p> <p>&nbsp;</p> <p>&nbsp;</p> Ayu Fitria Ningrum, Napisah Napisah Copyright (c) 2023 NAPISAH NAPISAH https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20305 Sat, 15 Jul 2023 08:02:05 +0700 MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20541 <p>The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust.</p> <p>Key Words: fairness, tax, taxpayer compliance, MSME</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> Puji Astuti, Faisol Faisol, Suhardi Suhardi Copyright (c) 2023 Puji Astuti, Faisol Faisol, Suhardi Suhardi https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20541 Sat, 15 Jul 2023 08:12:18 +0700 THE EFFECTIVENESS OF GREEN ACCOUNTING AS AN INNOVATION IN INCREASING COMPANY VALUE IN INDONESIA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19881 <p style="text-align: justify; margin: 0in 25.0pt 10.0pt 13.5pt;"><span style="font-size: 10.0pt; font-family: 'Arial Narrow','sans-serif'; color: black;">In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the <em>triple bottom line, </em>namely <em>profit, planet </em>, and <em>people. </em>And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. <em>Green accounting has </em>become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies <em>go public</em>). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of <em>green accounting </em>can maximize the achievement of company goals.</span></p> <p>&nbsp;</p> <p>&nbsp;</p> <p>&nbsp;</p> May Hana Bilqis Rangkuti, Fauziah Kumalasari , Juwita Agustrisna , Munawarah Munawarah Copyright (c) 2023 MAY HANA BILQIS RANGKUTI https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19881 Sat, 15 Jul 2023 08:18:44 +0700 PENGARUH JUMLAH UANG BEREDAR, BI RATE DAN JUMLAH KASUS COVID TERHADAP RETURN SAHAM SYARIAH https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19819 <p><em>The purpose of this study was to determine the effect of the money supply, the BI Rate and the number of cases of covid 19 on stock returns on the Jakar Islamic Index (JII), the research method used was a quantitative method with a descriptive approach, while the subjects of this study were 15 companies. which is listed on the Jakarta Islamic Index (JII) stock index for the 2020-2021 period, and uses secondary data. data analysis using multiple linear regression using software eviews 10. The results of this study show that the amount of money in circulation does not affect stock returns at JII, the BI Rate affects stock returns at JII, the number of covid 19 cases does not affect stock returns at JII.</em></p> <p>&nbsp;</p> Askal Samiudin Copyright (c) 2023 Askal Samiudin https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19819 Sat, 15 Jul 2023 08:30:07 +0700 COMPARATIVE STUDY EFFECT OF INTELLECTUAL CAPITAL ON TAX AVOIDANCE IN DOMESTIC COMPANIES AND MULTINATIONAL COMPANIES https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20330 <p><em>This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.</em></p> Dodi Prasetya, Lintang Venusita Copyright (c) 2023 Dodi Prasetya, Lintang Venusita https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20330 Sat, 15 Jul 2023 08:34:46 +0700 ANALYSIS OF FACTORS AFFECTING THE QUALITY OF PROFIT IN THE WOOD SUB-SECTOR AND ITS PROCESSING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20365 <p>This study aims to analyze the effect of likuidity, profitability, leverage, firm size and Investment Opportunity Set on earnings quality. The sampling technique was carried out using saturated sampling. The samples in this study are 4 companies in the wood and processing sub-sector that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data in this study were processed using the SPSS application with multiple linear regression analysis methods. The hypothesis testing method uses a significance level of 5% or 0.05. The results showed that 1) the likuidity variable has an effect on earnings quality. 2) the profitability variable has no effect on earnings quality, 3) the leverage variable has an effect on earnings quality, 4) the firm size variable has an effect on earnings quality, and 5) the investment opportunity variable has an effect on earnings quality.6) the result silmultan has an effect earning quality</p> <p>&nbsp;</p> Muhammad Rimawan, Puji Muniarty Copyright (c) 2023 Muhammad Rimawan, Puji Muniarty https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20365 Sat, 15 Jul 2023 08:41:53 +0700