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Resti Aisyah Amini; Didit Yulian Kasdriyanto; Ribut Prastiwi Sriwijayanti

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the application of the Problem Based Learning model combined with the interactive learning media Articulate Storyline in the learning of Science on the subject of Harmony in Ecosystems in class V of SDN Tamansari 1. The background of this study is based on the low student learning outcomes caused by the dominance of the lecture method and the minimal use of interesting media, so that students are less actively involved in learning. The purpose of this study is to describe the application of the media and improve student learning outcomes. The study used the Classroom Action Research method which was carried out in two cycles, including the planning, implementation, observation, and reflection stages, with 17 students as subjects. The results showed a significant increase in student learning outcomes in each cycle, where the average class score increased from 50 in the pre-cycle to 71.17 in Cycle I, and reached 91.76 in Cycle II. The percentage of learning completion also increased from 17.65% to 76.47%, until finally reaching 100% in Cycle II. These findings indicate that the use of the Problem Based Learning model combined with Articulate Storyline can encourage student engagement and deepen conceptual understanding. Therefore, it can be concluded that the implementation of these learning models and media is effective in improving science students' learning outcomes.

Minarsi Tihua; Widiastuti Ardiansyah; Susan Mokoolang; Ishak Korompot

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study examines the role of extension agents in supporting the success of beef cattle farmer groups in Tabongo District, Gorontalo Regency. The success of farmer groups is influenced not only by livestock potential, but also by the effectiveness of extension services, institutional capacity, and farmers’ willingness to adopt improved farming practices. Using an explanatory approach, the study collected primary data from 50 members of beef cattle farmer groups across nine villages through a Likert-scale questionnaire. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression. The descriptive findings show that extension agents performed well as educators, facilitators, motivators, dynamizers, and catalysts. However, the catalyst role was excluded from the regression model because its indicators were invalid. Partially, only the motivator role had a significant effect on group success, with a coefficient of 1.683, t-value of 4.758, and significance value of 0.000. The educator, facilitator, and dynamizer roles showed positive but insignificant effects. Simultaneously, the roles of extension agents significantly influenced group success, with an F-value of 9.474 and significance value of 0.000. The R Square value of 0.457 indicates that extension agents explained 45.7% of group success.

Allya Farisha Azzahrani; Muh. Hanif

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study discusses the practice of morning prayer as a form of lived religion within the school culture of a public elementary school. Morning prayer is understood not only as a formal religious activity, but also as a daily ritual that shapes students’ emotional experiences, religious habits, and social interactions. This study aims to explain the empirical practice of morning prayer, the social relationships formed through it, and its implications for religious education and school culture. The research employs a qualitative approach using school ethnography methods. Data were collected through observations, interviews with the principal, Islamic Religious Education (PAI) teachers, classroom teachers, and students, as well as documentation of the school’s religious activities. The findings show that students participate in morning prayer routinely every day before lessons begin, followed by the collective recitation of short surahs from Juz 30. The daily practice of morning prayer gradually becomes a habit for students in starting their learning activities, both at school and at home. Teachers perceive morning prayer as an opening activity for learning, as well as a means of fostering emotional calmness, discipline, and students’ religious character. Students also reported feeling calmer, happier, and more prepared to learn after praying. In addition, the presence of Juz Amma books, Asmaul Husna texts, the school prayer room (mushola), and the habituation of congregational dhuha prayer indicate the institutionalization of a religious culture within the school, even though these practices are not yet fully included in the official schedule. The findings indicate that morning prayer has become part of students’ daily school experience. Through routine collective prayer activities, students gradually develop emotional readiness, discipline, and religious habits before learning begins.

Hanifatur Rizqi; Eko Adi Sumitro

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the application of picture media and bingo games in English learning at elementary schools and to improve students’ confidence in learning English. The research was conducted in the sixth grade of Aengbaja Kenek Elementary School in the 2025/2026 academic year with 7 students as the research subjects. The research method used was classroom action research with data collection techniques through observation, interviews, and literature study.The results showed that the use of picture media and bingo games was able to increase students’ motivation, enthusiasm, and ability in learning English. Students became more active in learning new vocabulary, understanding grammar, practicing pronunciation, and improving their speaking and reading skills. In addition, the learning process became more enjoyable, interactive, and less monotonous, so students were more confident in using English. Picture media helped students understand the material visually, while bingo games created an interesting learning atmosphere through learning-by-playing activities. Therefore, the application of picture media and bingo games are effective as a medium for teaching English in elementary schools to improve students’ language skills and learning motivation.

Adra Ayu Ningsih; Agung Widhi Kurniawan; Rezky Amalia Hamka; Romansyah Sahabuddin; Burhanuddin Burhanuddin

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Dwi Indah Saputri; Syifa Husniya Barokah; Tuwasih Setianingsih

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study discusses the role of Islamic educational philosophy in guiding the transformation of pesantren education in the modern era. Islamic education in Indonesia plays an important role in shaping students’ character, spirituality, and intellectual abilities, with pesantren as one of the oldest institutions that preserve Islamic values. However, the rapid development of globalization and technology requires pesantren to adapt without losing their identity. This research aims to explain how Islamic educational philosophy becomes the foundation for transformation and to identify forms of change that are relevant to current challenges. The study uses a qualitative approach through a literature review, collecting data from journals and other relevant sources. Data are analyzed using content analysis by organizing and comparing findings from different studies. The results show that pesantren transformation occurs through a selective adaptation process, combining traditional values such as moral education, spirituality, and classical learning with modern elements like curriculum integration, interactive learning methods, and digital technology. Some challenges still exist, including limited facilities, unequal access to technology, and the need to improve teacher competence. Islamic educational philosophy helps maintain balance between intellectual, spiritual, and moral aspects so that modernization does not eliminate pesantren identity.

Abriadi Abriadi; Ramlah Yusran; Fadhillah Afifah; Faradillah Rusliana; Sahrul Syawal

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

Umi Faizah; Joko Purwanto; Basuki Basuki; Aris Aryanto; Nurhidayati Nurhidayati +2 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Strengthening literacy in secondary education is essential in responding to the demands of 21st-century learning. Teachers play a crucial role in integrating literacy into classroom practices; however, their understanding and skills in implementing literacy-based learning are often still limited. This community service program aims to enhance teachers’ competencies in developing literacy-based instruction at State Senior High School 5 Purworejo through a participatory and sustainable training and mentoring approach. The program involved 30 teachers and was conducted in three stages: preparation and planning, implementation, and mentoring and evaluation. The results show a significant improvement in teachers’ understanding of literacy, with the average score increasing from 62.4 to 84.7. A total of 87% of teachers were able to design literacy-based lesson plans effectively, while 73% successfully implemented them in classroom practice. Positive impacts were also observed among students, who became more active in discussions and more confident in expressing their ideas. Qualitatively, the program revealed a shift in teachers’ perspectives, where literacy is no longer seen as an additional activity but as an integral part of meaningful learning that fosters critical and reflective thinking. Overall, this program not only improved teachers’ technical competencies but also strengthened their professional awareness in creating more meaningful learning experiences. The mentoring process played a key role in supporting this transformation by providing a reflective and supportive space for continuous learning and growth.

Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Nur Alyah; Syahdikin Syahdikin; Fadilla Ulfah; Novia Sri Dwijayanti

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Lelah Nurjamilah; Jaenal Mutaqin; Badruzaman M. Yunus; Endi Suhendi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Galang Hildan; Arief Budiyanto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of price and e-service quality on e-satisfaction at Ninetech Store on the Shopee marketplace, both partially and simultaneously. This study uses a quantitative method with an associative approach. The research subjects were Ninetech Store customers, with a sample size of 96 respondents obtained through sampling techniques using the Rao Purba formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis, correlation coefficients, determination coefficients, and hypothesis testing. The results show that price has a positive and significant effect on e-satisfaction, as does e-service quality, which also has a positive and significant effect on e satisfaction. In addition, price and e-service quality were simultaneously proven to have a significant effect on the e-satisfaction of Ninetech Store customers on the Shopee marketplace. The results of this study are expected to be taken into consideration by Ninetech Store in formulating pricing strategies and improving the quality of electronic services to increase customer satisfaction.

Novia Dwi Ferlita; Rafiqah Alya; Gusmaneli Gusmaneli

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the effect of the inquiry learning strategy on students' critical thinking skills in Islamic Education (PAI) learning. The research employed a quantitative approach using an experimental design to examine the effectiveness of the strategy in improving students’ learning outcomes. The subjects of the study consisted of students who were divided into two groups, namely an experimental group and a control group. The experimental group received instruction through the inquiry learning strategy, while the control group was taught using conventional teaching methods commonly applied in classroom learning activities. Data collection was carried out through critical thinking tests and classroom observations to obtain comprehensive information regarding students’ learning processes and achievements. The results of the study indicate that students taught using the inquiry learning strategy experienced a significant improvement in their critical thinking skills compared to students who learned through conventional methods. Therefore, the inquiry learning strategy is proven to be effective in enhancing students’ critical thinking skills in PAI learning. This study is expected to become a useful reference for educators in developing more innovative, interactive, and student-centered learning strategies in the educational process.

Maiz Wachid Anshorie; Anik Farida; Ela Nurlaela; Abdul Azis; Syaeful Bahri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the determinants of the Jakarta Composite Index (JCI) based on three main macroeconomic factors namely inflation, the USD/IDR exchange rate, and the SBI interest rate (BI Rate) covering the period January 2020 to December 2025, in the context of post-COVID-19 pandemic recovery and global economic turmoil. A quantitative approach was employed using the Ordinary Least Squares (OLS) method, with 72 monthly observations derived from secondary data sourced from official institutions including Bank Indonesia (BI), the Central Statistics Agency (BPS), the Indonesia Stock Exchange (IDX), and the Financial Services Authority (OJK). Classical assumption tests were applied comprising the Jarque-Bera normality test, Variance Inflation Factor (VIF) for multicollinearity, Breusch-Godfrey for autocorrelation, White Test for heteroscedasticity, and Ramsey RESET for model specification. Partially, inflation, exchange rate, and BI Rate each demonstrate a positive and significant effect on the JCI (p < 0.05). Simultaneously, all three variables exert a significant combined influence on the JCI, with a coefficient of determination R² = 0.4414, indicating that the model explains 44.14% of the variation in the JCI. The remaining 55.86% is attributed to other variables outside the model. Classical assumption test results reveal violations of normality, autocorrelation, and heteroscedasticity assumptions, although the model is free from multicollinearity. These findings confirm that Bank Indonesia's monetary policy has a significant and measurable impact on capital market performance. Further research is recommended using more advanced time series models such as GARCH or VECM to address violations of classical assumptions and improve estimation efficiency.

Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Azizatun Nisa; Nadiyatul Kholifah; Nirmala Sari; Mualimin Mualimin

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Management psychology is an important approach in managing educational organizations, as it emphasizes understanding individual behavior, motivation, and patterns of interaction within an institution. In practice, educational management requires not only managerial skills but also insight into psychological factors that influence teachers’ performance, the learning process, and overall organizational dynamics. Therefore, studying management psychology is relevant to examine how these concepts are applied in educational settings. This study aims to explore the development of research on management psychology in the field of education and to identify its role and contribution to improving the effectiveness of educational organizations. The research questions addressed in this study are: (1) how has management psychology been developed in educational research, and (2) how does it contribute to enhancing the effectiveness of organizational management in education? This research employs a qualitative literature review method. The literature search was conducted using the Google Scholar database with the assistance of the Publish or Perish application, using the keyword “management psychology.” From the initial 30 articles identified, a screening and selection process was carried out, resulting in 5 articles that were analyzed in depth. The findings reveal three main themes in the literature: classroom and learning management, leadership in educational organizations, and the development of work environment and human resource performance. These results indicate that management psychology plays a significant role in improving the effectiveness of educational institutions. Therefore, future research is recommended to examine the empirical application of management psychology across various educational organizational contexts in order to gain a more comprehensive understanding.

Andi Manafe; Jeni Irnawati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effect of capital structure, dividend policy, and firm size on firm value at PT Adhi Karya (Persero) Tbk during the period 2014–2024. The company’s firm value has shown fluctuations and a declining trend despite an increase in total assets, indicating a mismatch between asset growth and market perception. This study aims to analyze the influence of internal financial factors on firm value, both partially and simultaneously. A quantitative approach is employed using secondary data obtained from the company’s annual financial statements. Capital structure is measured using the Debt to Equity Ratio (DER), dividend policy using the Dividend Payout Ratio (DPR), firm size using the natural logarithm of total assets, and firm value using Tobin’s Q. Data are analyzed using multiple linear regression with the assistance of SPSS, supported by classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that partially, capital structure and dividend policy do not have a significant effect on firm value, while firm size has a significant effect. Simultaneously, all independent variables have a significant effect on firm value. The findings indicate that firm size plays a dominant role, while other factors may also influence firm value beyond the model.

Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance