Handi Sutanto, Agrianti Komalasari, Ninuk Dewi Kesumaningrum

Transfer Pricing, Thin Capitalization, and Tax Haven Strategies: Do They Still Drive Tax Avoidance in the Post-AEOI Era?

Accounting

This study examines the effect of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax avoidance in manufacturin...

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Pipit Fitria, Ahmad Ali, Datice Anurahman, Muhamad Firmansyah, Siti Masripah, Idah Paridah

Penguatan Pengetahuan pada Bumdes dalam Rangka Implementasi PP No. 11 Tahun 2021 Tentang Bumdes Sebagai Peningkatan Kualitas Laporan Keuangan

Accounting

Community Service Program (PKM) by the PKM North West Java Master of Science in Accounting Team, Jenderal Soedirman University was carried out at BUMD...

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Sriyani Sriyani, Ulil Hartono, Sri Setyo Iriani, Luthfiyah Nurlaela, I Gusti Putu Asto Buditjahjanto, Rommy Mochammad Ramdhani, Salim Salim

PDIA-Assisted MYOB and Financial Statement Skills In Vocational Education

Accounting

This study examines the effect of the Problem-Driven Iterative Adaptation (PDIA) approach assisted by Mind Your Own Business (MYOB) software on studen...

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Nikke Yusnita, Nana Umdiana, Kodriyah

Kapital, Krisis, Dan Koneksi: Faktor Penentu Tax Avoidance Pada Industri Manufaktur Di Indonesia

Accounting

Penelitian ini bertujuan untuk menguji pengaruh financial distress, capital intensity, dan koneksi politik terhadap praktik tax avoidance p...

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Nana Umdiana, Rani Mulyasari

Apakah Manajemen Laba Mempengaruhi Perencanaan Pajak Dan Earning Pressure

Accounting

Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan earning pressure terhadap manajemen laba pada perusahaan yang terd...

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Simone de Fátima Nunes, Theodora Gabriela C. de Souza Oliveira

Performance and institutional adaptation of accounting firms in Foz do Iguaçu, Brazil, amid the COVID-19 pandemic: A multi-case study

Accounting

This study aimed to investigate the adaptation processes of accounting firms during the COVID-19 pandemic in the municipality of Foz do Igu...

Review:

This study offers a timely and relevant investigation into the institutional adaptation and performance of accounting firms in Foz do Iguaçu, Brazil,...

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Tela Helen Mulyana, Teli Helis Mulyana, Fikry Ramadhan Suhendar

Analisis Perlakuan Akuntansi Atas Transaksi Ijarah Dan Ijarah Muntahiya Bittamlik (IMBT) Berdasarkan PSAK 107

Accounting

Perkembangan ekonomi Syariah di Indonesia menuntut adanya standar akuntansi yang komprehensif dan relevan, khususnya untuk akad ijarah yang banyak dig...

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Khairunnisa Al-qur'aini Nur Jannah D , Muamar Nur Kholid

Exploring Audit Delay In Indonesian Energy Sector Companies: Assessing The Relevance Of Public Accounting Firm Size

Accounting

This study aims to determine the effect of Operational Complexity, Company Size, Audit Tenure, Cap Size, Company Age, Profitability, and Le...

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Ameylia Geulis Sakina, Yuha Nadhirah Qintharah, Nurlaila Maysaroh Chairunnisa, Purnama Putra, Nurma Risa

Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan

Accounting

This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This s...

Review:

This study investigates the influence of Corporate Social Responsibility (CSR), Environmental Disclosure, and Profitability on Firm Value within the c...

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Iqbal Najmudin Sholeh, Shinta Widyastuti

Profesionalisme, Independensi, dan Kualitas Audit Dimoderasi Oleh Time Budget Pressure

Accounting

This research aims to see whether there is an effect of professionalism and auditor independence on audit quality with time budget pressure...

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