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This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

The COVID-19 pandemic significantly affected the financial performance of PT Kereta Api Indonesia (Persero), as reflected in the shift from profit in 2020 to a substantial pre-tax loss in 2021. This change had direct implications for the company’s tax components, particularly current tax and deferred tax, in accordance with PSAK 46 on Income Taxes. This study aims to analyze the changes in current tax and deferred tax between the two reporting periods and to examine the role of deferred tax benefits in reducing the company’s net loss. The research employs a quantitative descriptive approach with a comparative analysis method using secondary data from the company’s interim consolidated financial statements. The findings indicate that in 2021 the company recognized a deferred tax benefit that converted total income tax into a net tax benefit, thereby reducing the company’s net loss by approximately 15.8 percent. These results demonstrate that deferred tax does not merely arise from temporary differences but can function as an instrument of loss mitigation during periods of financial distress. The implications of this study highlight the importance of accurate application of PSAK 46, especially in times of economic downturn, and emphasize the need for realistic assessments of future taxable profits to ensure the reliability of deferred tax asset recognition.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving Indonesia's economic growth, but still face limitations in systematic financial management. The use of digital accounting applications is one solution to improve the quality of MSME financial recording and reporting. This activity aims to highlight the advantages of financial reporting education using the Jurnal Bijak application at the J't Fresh MSME in Palangka Raya City. The methods used included interviews, observation, and documentation. The results of the activity showed that the Jurnal Bijak application is effective, efficient, and easy to use by MSMEs in recording financial transactions. This application enables the preparation of accurate and structured financial reports based on simple transaction evidence, such as income and expense records, general journals, and ledgers. The resulting financial statements include Income Statement, Statement of Changes in Equity, Statement of Cash Flow, and Statement of Financial Position. The main advantages of this program focus on increasing financial literacy, reducing recording errors, and time efficiency in the accounting process, thereby supporting transparency and accountability in MSME management.

The purpose of this study is to evaluate the preparation of foundation financial statements by KJA XYZ using automatic Microsoft Excel and assess its compliance with ISAK 335. This research employs a qualitative descriptive approach, utilizing observation, interviews, and documentation as data collection techniques. The analysis was carried out descriptively, by presenting the results of data management in narrative form. The results of the study indicate that the preparation of foundation financial statements by KJA XYZ using Microsoft Excel is in accordance with ISAK 335, which includes financial position statements, comprehensive income statements, net asset change statements, cash flow statements, and notes to the financial statements. The use of Microsoft Excel has been proven to simplify and increase the accuracy of recording.

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

This research aims to analyze the significance of the influence of personality, courage to take risks, income expectations on students' interest in entrepreneurship at Slamet Riyadi University, Surakarta. The types of data used in this research are quantitative. The data sources used are primary and secondary data. The sample in this research was 100 students at Slamet Riyadi University, Surakarta. The method used in sampling was proportional random sampling. Data collection techniques in this research used questionnaires. Test the research instrument using validity and reliability tests. The classical assumption test uses tests: multicollinearity, autocorrelation, heteroscedasticity and normality. Data analysis techniques use multiple linear regression tests, t tests, F tests, and R2. The results of the validity and reliability tests show that all statements regarding personality, courage to take risks, income expectations and interest in entrepreneurship are declared valid because the p-value is < 0.05 and reliable because Cronbach's alpha is > 0.60. The results of the classical assumption test show that all variables have passed the multicollinearity, heteroscedasticity, autocorrelation and normality tests with normal distribution. The results of the regression analysis obtained the equation Y = .612 + 0.221 X1 + 0.326 X2 + 0.556 X3 + e. The results of the t test show that personality (X₁), courage to take risks (X₂), and income expectations (X₃) have a significant effect on students' interest in entrepreneurship at Slamet Riyadi University, Surakarta. The results of the F test showed that the regression model used in this research was correct. The R² test results show that the contribution of the independent variable to the dependent variable is 45.5%, the remaining 54.5% is influenced by other factors outside the variables studied  

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

This study aims to analyze the implementation of tax planning carried out by CV. Sukses Mitra Sejahtera in an effort to reduce the Corporate Income Tax (CIT) burden in accordance with the applicable regulations. The research method used involves communication and observation techniques through direct interviews with relevant parties, data collection, and documentation of related company documents, as well as literature studies and internet media to support the analysis. The data obtained were analyzed using a descriptive qualitative method, focusing on the management of the company’s commercial and fiscal financial statements. The results show that although the company has not fully optimized tax planning implementation, the strategies applied have successfully saved CIT amounting to IDR 3,994,865, or 5.05% of the total tax liability. This demonstrates that applying tax planning in accordance with regulations can provide significant tax savings for the company. The findings also indicate that effective tax planning strategies can reduce tax liabilities legally, while also improving financial management efficiency within the company. Therefore, effective tax planning is crucial in optimizing the company’s tax obligations, supporting business sustainability, and complying with the applicable tax regulations.

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.

This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The paired sample t-test reveals no significant difference in the FDR ratio before and after the merger, while significant differences are found in BOPO and ROA. These findings indicate that the merger affected the efficiency and profitability of the bank, but not directly the effectiveness of fund distribution. The study implies that Bank Syariah Indonesia needs to strengthen operational efficiency and asset management post-merger. Future researchers are encouraged to include non-financial variables and apply qualitative approaches to gain more comprehensive insights.

This study aims to analyze the effect of Quick Ratio (QR) and Debt to Equity Ratio (DER) on Return on Assets (ROA), both partially and simultaneously, at PT X during the period 2014–2023. The background of this study is based on the importance of liquidity and capital structure in influencing a company's ability to generate profits. QR is used as an indicator of company liquidity, while DER reflects the proportion of debt usage in the capital structure. ROA is chosen as a measure of profitability because it illustrates the company's effectiveness in utilizing total assets to generate profits. The research method used is a quantitative method. The study population consists of all annual financial reports of PT X, with samples in the form of financial position reports and income statements from 2014 to 2023. Data analysis was carried out through several stages, namely descriptive analysis, classical assumption tests, coefficient of determination tests, multiple linear regression, and hypothesis testing to examine the relationship between variables. The results of the study indicate that partially the Quick Ratio has no significant effect on Return on Assets, with a calculated t value of 1.409 smaller than the t table of 2.365 and a significance value of 0.199 which is greater than 0.05. This finding indicates that the company's liquidity level has not been able to directly increase profitability. Furthermore, the Debt to Equity Ratio is also proven to have no significant effect on Return on Assets. This is indicated by a calculated t value of -2.299 which is smaller than the t table of 2.365 and a significance value of 0.055, still above the 0.05 limit. Thus, the company's capital structure through DER does not have a significant partial contribution to ROA.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

This study aims to determine the effect of asset structure, sales growth, and firm size on capital structure at PT Martina Berto Tbk during the period 2014–2023. The data used in this research is secondary data, namely the financial statements of PT Martina Berto Tbk over the past ten years, obtained from the company's official website (www.martinaberto.co.id), in the form of balance sheets and income statements. The analytical methods used include classical assumption tests, multiple linear regression analysis, and hypothesis testing, conducted using SPSS version 20. The results show that asset structure, sales growth, and firm size each have a significant partial effect on capital structure. Furthermore, asset structure, sales growth, and firm size simultaneously have a significant effect on the capital structure of PT Martina Berto Tbk..

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.

This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net premium income growth, effective operating expense control, and investments in digitalization. Compared to the general insurance industry average in Indonesia, PT Asuransi Jasa Tania Tbk demonstrates a better level of efficiency. These findings highlight the importance of operational efficiency for the profitability and competitiveness of insurance companies, as well as the relevance of technology adoption in enhancing efficiency. Practical and theoretical implications are discussed.