JURNAL AKUNTANSI BARELANG

DAMPAK DESENTRALISASI FISKAL TERHADAP KESEJAHTERAAN EKONOMI DAN KEADILAN SOSIAL DI PROVINSI KEPULAUAN RIAU

Sutia Yunanda — 2025-05-23

This study aims to analyze the impact of fiscal decentralization on economic welfare and social justice in the Riau Islands Province. Fiscal decentralization, which includes economic growth, distribution of General Allocation Funds and Special Allocation Funds , is expected to increase regional autonomy in budget management so that it can accelerate local economic development and improve the quality of life of the community. In the context of the Riau Islands Province, which consists of remote islands with significant geographical challenges, the implementation of fiscal decentralization occurs in the problem of inter-regional inequality, limited access, and high distribution costs of funds. This study uses a qualitative analysis method to measure the fiscal impact on economic growth, equitable development, and increasing the Human Development Index in several districts/cities in the Riau Islands. The results of the study show that fiscal decentralization contributes to improving economic welfare in developed areas such as Batam and Tanjungpinang. However, inequality in welfare and access to basic services still occurs in remote areas such as Lingga and the Anambas Islands. The limited capacity of local governments in budget planning and supervision also hinders the optimal use of General Allocation Funds and Special Allocation Funds throughout the region. Overall, fiscal decentralization has a positive impact on economic growth and public welfare in the Riau Islands Province, but there are still challenges in realizing equitable social justice. Therefore, a more adaptive and collaborative strategy is needed between the central and regional governments to overcome geographical barriers, increase administrative capacity, and ensure equitable distribution of benefits from fiscal policies throughout the Riau Islands.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIHAN MANAJERIAL SEBAGAI VARIABEL MODERASI

Padilatul Hasanah — 2025-05-23

Penelitian ini bertujuan untuk menguji dan menganalisis Peran Kepemilikan Manajerial dalam Moderasi Hubungan Pengungkapan Corporate Social Responsibility, Struktur Modal, dan Kinerja Keuangan Terhadap Nilai perusahaan pada perusahaan consumer non-cyclicals atau barang konsumen primer yang terdaftar di Bursa Efek Indonesia untuk periode 2019 sampai 2023. Jenis penelitian ini adalah penelitian kuantitatif asosiatif. Populasi penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2019 sampai 2023. Teknik pengambilan sampel pada penelitian ini adalah teknik purposive sampling dengan hasil dari 125 populasi penelitian menjadi 18 sampel penelitian yang diolah dalam penelitian ini. Data yang digunakan adalah data panel yang diperoleh dari data sekunder yang dikumpulkan dengan metode keperpustakaan dan dokumentasi. Metode analisis data terdiri dari analisis statistic deskriptif, regresi data panel, dan Moderated Regression Analysis (MRA) dengan menggunakan Microsoft Excel dan EViews 12. Hasil penelitian menunjukan bahwa, pengungkapan corporate social responsibility tidak berpengaruh terhadap nilai perusahaan, tetapi struktur modal dan kinerja keuangan dengan proksi Return on Asset (ROA) berpengaruh negatif terhadap nilai perusahaan, dan kinerja keuangan dengan proksi Return on Equity (ROE) berpengaruh positif terhadap nilai perusahaan. Sedangkan Kepemilikan manajerial tidak mampu memoderasi hubungan pengungkapan corporate social responsibility, struktur modal, dan kinerja keuangan terhadap nilai perusahaan.

PENGARUH DIGITALISASI SISTEM AKUNTANSI (ACCURATE ONLINE) TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM JAKET KULIT

Fahreza Eka Faradisha — 2025-05-23

This purpose of this research is to ascertain how the Ambon Leather Jacket UMKM financial performance may be enhanced by the digitization of the accounting system via the use of Accurate Online. The method applied in this study is descriptive qualitative using a case study approach. The results of the study indicate that there are no significant obstacles in the implementation of Accurate Online at the Ambon Leather Jacket UMKM. Accurate Online facilitates the company owner in monitoring the company's financial condition and controlling the results of the financial reports produced. Based on the data, this UMKM has a cash balance of IDR 12,934,250 after deducting several expenses, and petty cash of IDR 500,000. In addition, the existing inventory reaches IDR 4,825,000 consisting of unsold merchandise, so that the total assets recorded are IDR 18,259,250. The implementation of Accurate Online at the Ambon Leather Jacket UMKM has been successful and proven to make the preparation of its financial reports more organized, in accordance with the expected objectives of digitalizing the accounting system.

PENGARUH KEPEMILIKAN MANAJERIAL, PERSISTENSI LABA DAN SALES GROWTH TERHADAP MANAJEMEN LABA

Arfi Maulana Ismail — 2025-05-23

This research aims to determine the influence of managerial ownership, profit persistence and sales growth. The population in this research is all companies in the Food and Beverages sector on the Indonesia Stock Exchange during the period 2019 to 2023. The population of this research is 84 companies. This research uses a data sample of 10 companies over a period of 5 years. Sampling was carried out using purposive sampling. This research is quantitative research that uses classical assumption tests and multiple linear regression analysis. The results of this research simultaneously (f test) show a significant value of 0.000000 <0.05, which means that the variables of managerial ownership, earnings persistence and sales growth partially have an influence on earnings management. The partial research results (t test) of the managerial ownership variable show a significant result of 0.5313 > 0.05, which means that the partial managerial ownership variable has no influence on earnings management, the earnings persistence variable shows a significant result of 0.0000 < 0 .05 which means that the earnings persistence variable partially has an influence on earnings management and the sales growth variable shows a significant result of 0.0342 <0.05 which means that the sales growth variable partially has an influence towards earnings management.

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, persistensi laba dan sales growth. Populasi dalam penelitian ini adalah semua persuahaan di sektor Food and Beverages di Bursa Efek Indonesia selama periode 2019 sampai tahun 2023. Populasi dari penelitian ini ada 84 perusahaan penelitian ini menggunakan sampel data sebanyak 10 perusahaan dalam kurun waktu 5 tahun. Pengambilan sampel dilakukan menggunakan purposive sampling. Penelitian ini adalah penelitian kuantitatif yang menggunakan uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian ini secara simultan (uji f) menunjukan hasil nilai signifikan sebesar 0,000000 < 0,05 memiliki arti bahwa variabel kepemilikan manajerial, persistensi laba dan sales growth secara parsial memberikan pengaruh terhadap manajemen laba. Hasil penelitian secara parsial (uji t) variabel kepemilikan manajerial menunjukan hasil signifikan sebesar 0,5313 > 0,05 yang memiliki arti bahwa variabel kepemilikan manajerial secara parsial tidak memberikan pengaruh terhadap manajemen laba, variabel persistensi laba menunjukan hasil signifikan sebesar 0,0000 < 0,05 yang memiliki arti bahwa variabel persistensi laba secara parsial memberikan pengaruh terhadap manajemen laba dan variabel sales growth menunjukan hasil signifikan sebesar 0,0342 < 0,05 yang memiliki arti bahwa variabel sales growth secara parsial memberikan pengaruh terhadap manajemen laba.

PENGARUH STRUKTUR MODAL, RISIKO PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK

Devi Septriani — 2025-05-23

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, risiko perusahaan, dan pertumbuhan penjualan terhadap penghindaraan pajak. Dalam penelitian ini variabel independen yang digunakan adalah struktur modal, risiko perusahaan dan pertumbuhan penjualan. Sedangkan variabel dependen adalah penghindaran pajak. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif statistik. Metode analisis data yaitu data panel dengan analisis regresi menggunakan E-Views 12. Teknik pengambilan sampel yang digunakan adalah purposive sampling yang terdiri dari 13 perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 dan diperoleh 65 data penelitian. Hasil penelitian secara parsial menunjukan bahwa struktur modal tidak berpengaruh terhadap penghindaran pajak; risiko perusahaan berpengaruh positif terhadap penghindaran pajak; pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak; serta tingkat struktur modal, risiko perusahaan, dan pertumbuhan penjualan, berpengaruh signifikan secara simultan terhadap penghindaran pajak.

PENGARUH TUNNELING INCENTIVE DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI

Riska Hanna — 2025-05-23

The purpose of this research is to determine the effect of Tunneling Incentives and Intangible
Assets on Transfer Pricing with Tax Minimization as a moderating variable. This study uses a sample of Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2019 to 2023. By utilizing financial statements and purposive sampling techniques, 9 companies were selected from a population of 125 in the Non-Cyclical Consumer Sector. A total of 45 data observations were obtained over five years. The analysis was conducted using Eviews version 13. The findings reveal that, although Tunneling Incentives no have affect transfer pricing, intangible assets have influence transfer pricing, tax minimization can moderate the effect of intangible assets, and tunneling incentives do not moderate transfer
pricing.

PENGARUH MEDIA EXPOSURE, CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE

Findi Dwi Astuti — 2025-05-23

Penelitian ini bertujuan untuk menguji secara empiris apakah ada pengaruh antara Media Exposure, Corporate Governance, Pertumbuhan Perusahaan terhadap Carbon Emission Disclosure pada Perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Corporate Governance yang digunakan dalam penelitian ini adalah Kepemilikan Institusional. Sumber data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia, dengan mengambil Sustainability Report dan Annual Report periode tahun 2019-2023 dan dipilih menggunakan purposive sampling. Sampel penelitian ini adalah perusahaan energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Penelitian ini menggunakan empat variabel yaitu media exposure,kepemilikan institusional, dan pertumbuhan perusahaan sebagai variabel independen sedangkan variabel dependennya adalah Carbon Emission Disclodure. Uji yang digunakan adalah analisis regresi data panel dengan menggunakan program Eviews 12. Hasil penelitian ini menunjukkan bahwa variabel media exposure dan pertumbuhan perusahaan berpengaruh terhadap carbon emission disclosure, hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional tidak berbepngaruh terhadap carbon emission disclosure. Secara simultan, hasil penelitian ini menunjukkan bahwa media exposure,kepemilikan institusional, dan pertumbuhan perusahaan secara bersama- sama berpengaruh terhadap carbon emission disclosure.

Keywords: Media Exposure, Corporate Governance, Institutional Ownership,Company Growth, Carbon Emission Disclosure.

STRATEGIC MANAGEMENT ACCOUNTING PRACTICES: A LITERATURE REVIEW

Anggun Permata Husda — 2025-05-23

Accounting techniques for strategic management incorporate both non-financial and financial data into an organization's strategic decision-making process. Through an examination of the literature, the study seeks to ascertain the practice of strategic management accounting. The balanced scorecard, value chain analysis, and competitive benchmarking are just a few of the frequently utilized strategic management accounting tools and methodologies that are identified in this study. Google Scholar, a significant source of Indonesian scientific publications over the previous ten years, was used in the study's literature analysis to ascertain the use of strategic management accounting. This literature review provides a thorough picture of the development of research on the relationship between strategic management accounting, service quality, knowledge management, and performance by methodically arranging findings, methodology, and concepts chronologically. Optimizing strategic decision-making, resource management, and service quality all depend on the successful integration of strategic management accounting. It is anticipated that the organization will benefit greatly from the synergy between these components. By providing a more thorough understanding of the genesis, advantages, and difficulties of strategic management accounting techniques, this study advances management accounting theory and practice. Empirical investigation of the efficacy of strategic management accounting techniques in various industry and national contexts is one of the recommendations for additional research.

PENGARUH SALES GROWTH, CAPITAL INTENSITY DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE

Siti Nurjanah — 2025-05-23

This study aims to analyze the effect of sales growth, capital intensity and environmental social and governance on tax avoidance. The type of research used is a quantitative research method using secondary data, by analyzing company financial reports and sustainability reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this research was 9 companies using a purposive sampling technique.The panel data regression model was used as the research methodology in this study. Analysis of research results using the Eviews 12. The research results show that the best model is the Common Effect Model (CEM). The results of this research show that Sales Growth partially influences tax avoidance, Capital Intensity partially influences tax avoidance, Environmental social and governance has no influence on tax avoidance and simultaneously sales growth, capital intensity and Environmental social and governance influence tax avoidance.

PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Vargo Christian L. Tobing — 2025-05-23

The capital market is a meeting place between stock sellers (parties who need funds) and stock buyers (parties who invest in shares). This study was conducted with the aim of knowing the effect of earning per share and dividend policy on stock prices. The objects in this study are automotive and component companies listed on the Indonesia Stock Exchange. The research period is 2017 to 2021. The population in the study amounted to 13 companies. Sampling using purposive sampling method, namely by setting criteria for research. The samples used in this study were 7 companies. The analysis methods that will be used in this study are: descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing; partial test (t test) and simultaneous test (F test). The results stated that earning per share and dividend policy partially and simultaneously had a significant effect on stock prices

PENGARUH MEDIA EXPOSURE, KINERJA LINGKUNGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE

Annisa Dewi Alfiani — 2025-05-23

This study aims to determine the effect of Media Exposure on Carbon Emission Disclosure, Environmental Performance on Carbon Emission Disclosure, Company Growth on Carbon Emission Disclosure This type of research is quantitative research with an associative approach. The population in this study are LQ45 index companies listed on the Indonesia Stock Exchange in 2019-2023 by taking Sustainability Report and Annual Report for the 2019-2023 period using purposive sampling. The sample of this study is LQ45 companies listed on the Indonesia Stock Exchange (BEI) in 2019-2023. The population used in this study were 65 companies with a selected sample of 20 companies with a total of 100 data observations. This study uses four variables, namely Media Exposure, Environmental Performance, and Company Growth as independent variables while the dependent variable is Carbon Emission Disclodure. The test used is panel data regression analysis using the Eviews 12 program. The results of this study indicate that the Media Exposure and company growth variables have no effect on Carbon Emission Disclosure, the results of this study indicate that the Environmental Performance variable has an effect on Carbon Emission Disclosure. Simultaneously, the results of this study indicate that Media Exposure, Environmental Performance, and Company Growth together have an effect on Carbon Emission Disclosure.

ANALISIS PENGGUNAAN CLOUD COMPUTING TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL DALAM PROSES AUDIT INTERNAL

Zahra Gunawan — 2025-05-23

This study aims to provide readers with an understanding of the application of cloud
computing to effectiveness in the audit process, the use of cloud computing in internal control and the use of cloud computing in the audit process. The research method used qualitative methods obtained from interviews with informants. The results showed that cloud computing is a tool used in the internal quality audit process which is used as a centralized data storage for audits and can be accessed through a dashboard. It provides convenience in document access and speeds up audit documents. However, cloud computing has obstacles in data security in the risk of data leakage. In overcoming this, there is a separation of duties in granting cloud computing access approval.

STRATEGI PENGELOLAAN DANA BEASISWA KIP KULIAH GUNA MENGATASI PERILAKU KONSUMTIF DAN MENINGKATKAN PRESTASI AKADEMIK DI FAKULTAS EKONOMI UNIVESITAS NAHDLATUL ULAMA SIDOARJO

Zulfaa Gunawan — 2025-05-23

This study aims to analyze the strategy of managing KIP Lecture scholarship funds to
overcome consumptive behavior and improve the academic achievement of students of the
Faculty of Economics, Nahdlatul Ulama University of Sidoarjo. The research method used is
qualitative with a descriptive approach. Data were obtained through interviews with
scholarship recipient students and the Head of Student Welfare. The results showed that
although the scholarship aims to support education, some students tend to allocate funds for
consumptive needs. The university implemented various strategies such as financial reporting
mechanisms, financial literacy education, and the provision of student cooperatives as a
means of saving. However, challenges such as late reporting and lack of financial awareness
are still faced. Therefore, stricter supervision and increased student awareness in financial
management are needed. With the right strategy, it is hoped that students can be more
optimal in utilizing the scholarship to improve their academic performance

IMPLEMENTASI SAK EMKM UNTUK PENINGKATAN LABA USAHA UMKM

Sabrina Ainur Haliza — 2025-05-23

The purpose of this study was to determine the Implementation of Financial Accounting
Standards for Micro, Small and Medium Entities (SAK EMKM) in preparing financial reports on
Broiler Duck Farming MSMEs in order to help MSMEs in increasing business profits. This research uses a qualitative method with a descriptive approach, with data collection techniques including observation, documentation, literature and interviews with MSME owners. The results showed that butcher Duck MSMEs have implemented recording financial statements based on SAK EMKM, the reports prepared include profit and loss statements, statements of financial position and also notes to financial statements (CALK). With the application of SAK EMKM, business profits have increased from May to June 2024. The previous revenue of Rp 8,600,000 increased to Rp 10,200,000 while the operating profit increased from Rp 3,025,000 to Rp 4,530,000. This shows the successful implementation of improved financial management according to SAK EMKM, which is driven by more
effective management of cost of goods sold and optimization of operational costs.

E-COMMERCE DAN PENGELOLAAN KEUANGAN TERHADAP LABA USAHA UMKM

Siti Fatimah — 2025-05-23

This study examines the influence of e-commerce and financial management on MSME
business profits, with a focus on Simple Wholesale Bag MSMEs in Pasuruan. In recent years, e
commerce has become one of the important pillars in the growth of MSMEs in Indonesia, especially after the COVID-19 pandemic. This study uses a qualitative method with in-depth interviews with MSME owners, to explore the strategies implemented and the challenges faced. The results show that the adoption of e-commerce has a positive impact on increasing sales and profits, despite the challenges in financial management. In addition, digital marketing strategies such as live streaming and attractive promotions are the key to success in attracting customers. This study concludes that a good understanding of e-commerce and the effective use of financial management can increase business profits and business sustainability of MSMEs.

PENGARUH GROWTH OPPPORTUNITY, PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP STRUKTUR MODAL

Dini Rahmawati — 2025-05-23

In this research, the companies used as research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research used in this research uses a quantitative approach in the form of data measured on a numerical scale and uses an associative method. The aim of this research is to test and obtain empirical evidence regarding the influence of growth opportunities, sales growth and financial performance on capital structure. Based on the test results, analysis and discussion in this research, Growth Opportunity has no effect on the capital structure of non-cyclical consumer sector companies. Sales growth affects the capital structure of non-cyclical consumer sector companies. Financial performance has no effect on the capital structure of non-cyclical consumer sector companies.

Keywords: Non Cyclical Consumer Sector Companies, Growth Opportunities, Sales Growth, Financial Performance and Capital Structure.

PENGARUH PENGHINDARAN PAJAK, DEBT COVENANT, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING

Sarah Zahira — 2025-05-23

The purpose of this study is to find out and test how Tax Avoidance, Debt Covenant, and Bonus Mechanism affect energy sector businesses listed on the Indonesia Stock Exchange for the period 2018 - 2023. This type of secondary research uses data and is quantitative associative. This research uses Microsoft Excel software and E-Views 12 is the data analysis technique used. The research population is energy sector companies listed on the Indonesia Stock Exchange in 2018 - 2023. Purposive sampling is the method used in this study to collect data, and because the population is 83 people, 5 data samples are taken. The results of these findings partially show that Tax Avoidance, Debt Covenant, and Bonus Mechanism
have an effect on Transfer Pricing The findings of the study show that Tax Avoidance, Debt Covenant, and Bonus Mechanism have a simultaneous effect on Transfer Pricing.

PENGARUH KONSERVATISME AKUNTANSI, DERIVATIF KEUANGAN, KEPEMILIKAN ASING DAN KEPEMILKAN PUBLIK TERHADAP AGRESIVITAS PAJAK

Fuzi Lestari — 2025-05-23

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, derivative keuangan,kepemilikan asing,kepemilikan public terhadap agresivitas pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan pada sector pertambangan dan energy yang terdaftar di bursa efek Indonesia (BEI) selama periode 2018 sampai dengan 2022. Sampel yang dgunakan dalam penelitian ini sebanyak 27 perusahaan dengan menggunakan teknik pengambilan sampel Purposive sampling. Variable yang digunakan dalam penelitian ini yaitu konservatisme akuntansi (X1), derivarif keuangan (X2),kepemilikan asing (X3), kepemilikan public (X4), terhadap agresivitas pajak (Y).model regresi data panel digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa penelitian menggunakan Eviews 12. Hasil penelitian ini menunjukan bahwa model terbaik adalah model Common Effect Model (CEM). Hasil penelitian ini menunjukan bahwa konservatisme akuntansi tidak berpengaruh terhadap agresivitas pajak, derivatif keuangan tidak berpengaruh terhadap agresivitas pajak, kepemilikan asing tidak berpengaruh terhadap agresivitas pajak, kepemilikan public berpengaruh secara parsial terhadap agresivitas pajak.

PENGETAHUAN AKUNTANSI DAN KARAKTER KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL

Agung Edy Wibowo — 2025-05-23

In today's complex business environment, a robust understanding of accounting is paramount, serving as the bedrock for sound financial health, strategic decision-making, regulatory compliance, and comprehensive performance evaluation. This essential knowledge allows organizations to accurately track income and expenditures, manage cash flow effectively, and ensure transparency for stakeholders. Building upon this foundation, strong and transformative leadership significantly amplifies managerial performance by inspiring teams to transcend ordinary expectations, fostering a culture of innovation, and aligning individual efforts with overarching organizational visions. Such leaders empower their workforce, encourage critical thinking and ethical behavior, and develop strong interpersonal relationships, which collectively cultivate higher levels of employee commitment, job satisfaction, and ultimately, superior operational and strategic outcomes. The test results, using a convenience sampling method with 51 respondents, indicate that: accounting knowledge alone does not have a significant influence on managerial performance, however, this knowledge significantly affects transformative leadership character. This study also found that leadership character has a significant influence on managerial performance. Furthermore, it was found that leadership character significantly mediates the influence of accounting knowledge on managerial performance

PENGARUH PERSEPSI, MEKANISME PEMBAYARAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM SELATAN

Evlin Uli Carolin Sitio — 2025-05-23

The purpose of this study is to evaluate the effect of the independent variables on the dependent variable. In this study, the independent variables include perception, payment mechanism, and service quality. Meanwhile, the dependent variable is compliance. Compliance is a process that involves administrative steps and is required to fulfill tax obligations set out in tax regulations. The population studied was taxpayers registered in Batam, while the sample was taken using the Slovin formula with a 10% margin of error percentage. This study uses a quantitative approach is used as a testing method. Data collection was carried out using a questionnaire given to 100 respondents and then analyzed using a Likert scale. The collected data was processed with the help of SPSS. The linear regression analysis process in this study aims to understand the interaction between variables. The research findings show that perception has a positive and significant influence on taxpayer compliance, the payment mechanism also affects positively and significantly, as well as the quality of service which has a positive and significant impact on compliance.. The f test also shows that perception, payment mechanism, and service quality have a positive and significant influence on taxpayer compliance.

PERAN DYNAMIC CAPABILITY DALAM MENGOPTIMALKAN ANALISIS COST VOLUME PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA UMKM BUBUR AYAM DAN AYAM GEPREK BU ARNIZ

Fadia Agustina Hanum — 2025-05-23

This study aims to analyze the influence of competence, discipline, and pain The reserch aims to analyze the financial potential and performance of the UMKM Bubur Ayam and Ayam Geprek Bu Arniz in 2024, using Cost Volume Profit (CVP) analysis to plan for more effective profits. In the face of increasingly intense competition, it is crucial for businesses to develop dynamic capabilities and appropriate strategies. This research uses a qualitative approach with a field study, involving the UMKM owner as the main informant, to understand the internal and external conditions and how the business adapts to environmental changes. The results show that the business has significant financial potential, with sales reaching IDR 284,700,000. The break-even point is achieved at 412 servings or IDR 5,373,913 in revenue, with a contribution margin ratio of 69%, meaning nearly 70% of sales are used to cover fixed costs and generate profits. The Margin of Safety of IDR 279,326,087 indicates room for a decrease in sales without incurring losses, while the Degree of Operating Leverage of 1.01 shows a small impact of sales changes on profit. Overall, Bubur Ayam and Ayam Geprek Bu Arniz demonstrates positive performance and has the potential for continued growth, particularly with product innovation and a strong understanding of market needs.