Inten Meutia | Universitas Sriwijaya (original) (raw)

Inten Meutia

A mother, a woman, a wife and a lecturer.

less

Uploads

Papers by Inten Meutia

Asian Academy of Management Journal, Dec 5, 2023

Integrated Journal of Business and Economics

This study was conducted to analyze and test and provide empirical evidence of the effec... more This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were companies in the agricultural and mining sectors which were listed on the Indonesia Stock Exchange for the period 2015-2019. The data selection technique used was purposive sampling to obtain 270 companies. The analytical method used is multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as a proxy for corporate governance and the capital intensity variable also shows a positive influence on tax avoidance.

Journal of Legal, Ethical and Regulatory Issues, 2021

Juvenile delinquency in Indonesia is increasingly alarming; this also affects the number of child... more Juvenile delinquency in Indonesia is increasingly alarming; this also affects the number of child prisoners that are increasing their prison years. For this reason, the program for fostering children in prisons also requires special attention from the government. Drawing in the empirical studies and descriptive data and document, the findings show that children at teenagers prisons or Youth Detention Center (YDC) get formal education but not optimal yet. This study focuses on why formal education in prisons is not optimal, and trying to find solutions or alternative policies so that children incarcerated in YDC have the opportunity to get formal education equivalent to other children in accordance with the Law National Education System for the implementation of education in Indonesia and the Child Criminal Justice System for organizing development activities at YDC.

Riset Akuntansi dan Keuangan Indonesia

This study uses natural resource-based theory to provide empirical evidence regarding the effect ... more This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange. The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of eco-efficiency on the company's financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company's financial performance. We find evidence that eco-efficiency has a positive impact on financial performance. This finding implies that the fewer GHG emissions the company produce, the higher the company's financial performance. This finding has implications as support for companies that emission reduction policies can positively affect the company&#3...

Indonesian journal of sustainability accounting and management, Jun 26, 2022

This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. ... more This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.

SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan

ABSTRAKKurangnya informasi yang diterima oleh warga Desa terkait literasi keuangan menjadi salah ... more ABSTRAKKurangnya informasi yang diterima oleh warga Desa terkait literasi keuangan menjadi salah satu penyebab pengelolaan keuangan masyarakat belum baik sehingga mengakibatkan perilaku konsumtif yang tidak sesuai dengan kebutuhan masih tinggi. Dampak dari pandemi covid-19 yang saat ini sudah memasuki era new normal menuntut warga desa pada umumnya dan pengrajin songket khususnya untuk pandai-pandai dalam mengelola keuangan. Salah satu desa yang masih kurang pemahaman akan melek keuangan adalah Desa Muara Penimbung Ulu. Kegiatan pengabdian masyarakat ini dilakukan dengan tujuan memberikan edukasi literasi keuangan yang dapat membantu para warga desa dalam mengurangi perilaku konsumtif di Era New Normal, memberikan edukasi pemahaman literasi keuangan sehingga dapat meningkatkan kesadaran keuangan yang baik dan efektif serta untuk memberikan edukasi penerapan literasi keuangan yang dapat dilakukan oleh warga sehingga dapat menambah wawasan dan pengetahuan mengenai pengelolaan keuangan...