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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Erna Setiany
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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Capital Structure and Investment Decisions on Firm Value with Profitability as a Moderator Syamsudin, S; etiadi, Iwan S; Santoso, Dwi; Setiany, Erna
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13217

Abstract

This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by priceearnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobin’s Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses the purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions, and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company’s growth prospects that have an impact on increasing corporate value.
Transformasi Perpustakaan sebagai Pusat Literasi Keuangan Syariah: Mendorong Kemandirian Pemuda Desa Ciputri Nugroho, Lucky; Putra, Yananto Mihadi; Kasmo, Arief Bowo Prayoga; Purnama, Adhy; Briandana, Rizki; Jamil, Achmad; Setiany, Erna
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.241

Abstract

The low level of Islamic economic and financial literacy among the Ciputri Village Youth Organization is challenging to build youth economic independence. This Community Service activity aims to improve understanding and skills of Islamic finance through a community-based education approach, supported by the optimization of the function of the library as a literacy center. The program is carried out through socialization, interactive training, simulation, mentoring, and strengthening the collection of Islamic financial literature in village libraries. The activity results showed a significant increase in participants' understanding, the formation of the Sharia Literacy Ambassador Community, and the increasing role of libraries in supporting Islamic financial education. Key recommendations include ongoing mentoring, digital media development, and cross-sectoral collaboration to maintain the program's sustainability and expand the benefits of this education.
The Influence of E-Procurement Implementation, Internal Control Systems, and Whistleblowing Systems on Preventing Procurement Fraud in Government Goods and Services Suryani, Cindy; Setiany, Erna
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.751

Abstract

The increase in corruption cases in Indonesia from year to year has come under the spotlight of various parties where the majority of cases come from the government sector, especially in goods/services procurement. This study aims to analyze the factors that influence the accountability of government performance in fraud prevention. Research data is primary data obtained through questionnaires and analyzed with Partial Least Square (PLS) using the smartPLS program. Research population is procurement actors who are directly involved in the procurement process of goods and services in all work units of the Ministry of Maritime Affairs and Fisheries. Research samples are 100 samples using a purposive sampling method. The results showed that the implementation of e-procurement has a positive effect on preventing fraud in the procurement of government goods and services, and the internal control system has a significant positive effect on preventing fraud in the procurement of government goods and services, and the whistleblowing system has a positive effect on preventing fraud in the procurement of government goods and services. This research is expected to serve as a valuable source of information and a foundation for policy-making, ensuring a more effective procurement process for goods and services within the Ministry of Maritime Affairs and Fisheries
Pemberdayaan Wirausaha Melalui Budidaya Sayur Hidroponik dengan Menggunakan Aplikasi Pengeloaan Keuangan dan Digital Marketing Setiany, Erna; Utami, Tin Budi; Rahayu, Muthia
Jurnal Abdi Masyarakat (JAM) Vol 10, No 2 (2025): JAM (Jurnal Abdi Masyarakat) - Maret 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i2.30129

Abstract

Program Pengabdian Masyarakat ini menargetkan masyarakat dari Keluharan Meruya Selatan, Jakarta Barat yaitu Komunitas Majelis Silahul Mu'min. Berdasarkan analisis situasi, diketahui bahwa mitra sasaran ini memiliki karakteristik masyarakat urban yang menghadapi permasalahan (1) budidaya sayuran hidroponik tidak berkelanjutan, (2) manajemen keuangan, serta (3) pemasaran. Kurangnya pengetahuan masyarakat tentang cara membuat konten pemasaran dan memasarkan secara online produk hidroponik. Hasil dari kegiatan pemberdayaan kemitraan masyarakat ini menunjukkan bahwa pelatihan yang diberikan berguna dalam menyelesaikan beberapa permasalahan dalam masyarakat; meningkatkan kualitas masyarakat sehingga dapat meningkatkan hasil produk dan hasil budidaya hidroponik yang berpeluang dalam meningkatkan pendapatan masyarakat. Sebagian besar peserta merasa materi dan praktik yang dilakukan saat pelaksanaan sangat berguna dalam meningkatkan serta mengembangkan ilmu pengetahuan, sebagai bahan belajar masyarakat dalam melakukan budidaya hidroponik, sehingga menambah semangat peserta untuk mempraktikannya kembali di kemudian hari demi mewujudkan ketahanan pangan dan kemandirian ekonomi masyarakat Kelurahan Meruya Selatan termasuk Komunitas Majelis Silahul Mu'min. 
The Effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Listed onThe Indonesia Stock Exchange For The 2021-2023 Period Aisah, Nur; Setiany, Erna
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32842

Abstract

This study aims to analyze the effect of profitability, transfer pricing, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (BEI). The research population consists of 92 companies, with a sample of 35 companies selected based on specific criteria. The sample includes companies listed on the IDX during the 2021-2023 period, using Rupiah as the currency in their financial statements, and having submitted annual financial reports containing relevant data and information for this study. Additionally, the financial statements used have been audited and accompanied by an independent auditor's report. The sampling method employed in this study is purposive sampling, while the data collection method is documentation, which involves gathering materials or data related to the research object. The data analysis technique used is descriptive statistical analysis. The results of the study indicate that capital intensity has the strongest influence on tax avoidance. Capital intensity has a positive and significant effect on tax avoidance in property and real estate sub-sector companies listed on the IDX during the 2021-2023 period. Meanwhile, profitability has a negative and significant effect on tax avoidance, meaning that the higher the profitability of a company, the lower its level of tax avoidance. A similar pattern is observed in transfer pricing, where the study results show that transfer pricing has a negative and significant effect on tax avoidance in the property and real estate sub-sector companies during the same period.
The Influence of Capital Intensity, Executive Compensation, Political Connections, Profitability, and Leverage on Tax Aggressiveness (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange in 2020-2023) Santriafi, Radhika; Setiany, Erna
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32516

Abstract

Tax planning actions using methods that are classified as legal (tax avoidance) or illegal (tax evasion) with the aim of reducing the tax burden are called tax aggressiveness. The aim of this research is to analyze the influence of capital intensity, executive compensation, political connections, profitability, and leverage on tax aggressiveness (empirical study of the mining sector listed on the Indonesian Stock Exchange in 2020-2023). The sample obtained was 34 companies using a purposive sampling method over a period of 4 years so that the total data studied was 136. The data analysis technique in this research was multiple linear regression analysis. The results of the analysis show that capital intensity has a negative effect on tax aggressiveness, executive compensation has little effect on tax aggressiveness, political connections have no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, and leverage has a positive effect on tax aggressiveness.
Pengaruh Karakteristik Dewan Komisaris, Ukuran Perusahaan, Profitabilitas, dan Arus Kas Bebas terhadap Kebijakan Dividen Wibowo, Ari; Setiany, Erna
Jurnal Maksipreneur Vol 14 No 2 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v14i2.1347

Abstract

The purpose of this study is to investigate how a company's dividend policy is influenced by the characteristics of its board of directors, business size, profitability, and free cash flow. The data to be analyzed in this study is quantitative secondary data obtained from the publication of financial statements by the Indonesia Stock Exchange (IDX). This study employed a purposive sampling strategy to select 180 manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2020 as the research sample. Normality tests, heteroskedasticity tests, autocorrelation tests, multicollinearity tests, coefficient determination tests, linear regression analyses, and t-tests are the analysis methods used.  The t-test revealed that the characteristics of the commissioners had an influence on the company's dividend policy. While gender representation on the board of commissioners has a negative impact on dividend policy, the number of commissioners and free cash flow have a positive impact on dividend policy. Business dividend policy is not affected by the proportion of independent commissioners, company size, or profitability. However, dividend policy is significantly affected by free cash flow. The results showed that the proportion of independent commissioners in a company is usually lower than the number of commissioners owned by the company. Companies tend to allocate retained earnings to develop more profitable projects, thereby maximizing their profits. Companies that generate large inflows of free cash are more likely to make substantial dividend payments, thereby reducing waste on unprofitable projects.
Peningkatan Daya Saing Industri Rumah Tangga dan Usaha Mikro Kuliner melalui Rebranding dan Tata Kelola Setiany, Erna; Briandana, Rizki; Andika, Julpri; Putra, Yananto Mihadi; Ramadhan, Kurnia; Adriansyah, Andi; Feriyanto, Dafit; Rahayu, Muthia; Zamzami, Annisa Hakim; Yuliawati, Elly; Pratiwi, Riri
Indonesian Journal for Social Responsibility Vol. 7 No. 02 (2025): December 2025
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v7i02.449

Abstract

Culinary micro businesses and home industries have a strategic role in local economic development, especially in the Tangerang area. However, obstacles such as low brand awareness, less than optimal business management, and minimal understanding of business regulations hinder the competitiveness of this sector. This study aims to examine how product re-branding and improving business governance can increase the competitiveness of culinary micro businesses. Using the Community-Based Research (CBR) methodology, this community engagement initiative involved 10 business owners selected through purposive sampling, utilizing in-depth interviews and field observations. The results showed that the rebranding strategy, including improving packaging, improving product quality, and strengthening marketing messages, succeeded in increasing sales by up to 30%. In addition, training in financial management, marketing, and operational management improved the skills of business actors. Administrative support in managing permits such as NIB, PIRT, and halal certification also provided more trust to consumers. In conclusion, the combination of an effective rebranding strategy and good business governance can increase the competitiveness of this industry.
Pengaruh Kepemilikan Asing, Komite Audit, dan Kinerja Keuangan terhadap Nilai Perusahaan Lestari, Fita Dwi; Setiany, Erna
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.5106

Abstract

Corporate value is used by management in running the business to maximize shareholder wealth. Audit committees, foreign ownership, and financial performance have prospects in the future so that investors will be interested in investing. This population is a manufacturing company that pays out dividends during the period 2016 to 2021 which are listed on the Indonesia Stock Exchange. The sampling technique is 222 companies. The method used is panel data regression. The findings of foreign ownership, debt to equity, total asset turnover, net profit margin, and return on assets significantly affect company value, but audit committees, current ratios, and dividends have no significant effect on company value. It is suggested that the company can improve its financial performance to maximize profit, which reflects the company internally. In addition, foreign ownership can make decisions in the company's strategy to increase the value of the company.
Socialization of Tax Procedure for Domestic Taxpayers Receiving Income Abroad in Pulau Pinang Malaysia Tarmidi, Deden; Setiany, Erna; Bin Rahmad, Khozaeni; Ali, Anees Janee
MOVE: Journal of Community Service and Engagement Vol. 3 No. 3 (2024): January 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i3.297

Abstract

In the era of the global economy, cross-border business activities are widespread, including the urbanisation of citizens abroad, one of which is a member of the Pertubuhan Masyarakat Indonesia (PERMAI) on Penang Island Malaysia both as expatriates, students, entrepreneurs and as a workforce in Malaysia which has an impact on increasing foreign exchange earnings. Specifically, through the Minister of Finance Regulation Number 18 of 2021, the Government of Indonesia has provided direction on how to manage the tax status for domestic taxpayers who work and earn income abroad, or vice versa. However, many taxpayers do not understand their tax status when working and earning income abroad and have the wrong perception that they are at risk of getting a tax bill from the tax authorities in Indonesia, so socialization is needed. This community service activity aims to provide education about tax procedures for Indonesian taxpayers who work and earn income abroad and provide assistance in carrying out procedures according to applicable regulations. This activity was held in Pulau Pinang Malaysia in January 2024 to 75 Indonesians who are domiciled and have income abroad. With the socialization and question and answer method, it was found that all participants did not know the rules and did not understand how the procedure should be before the activity took place. The understanding of the participants increased after the activity, and the majority of participants became vigilant and intended to coordinate with their families in Indonesia regarding their Tax ID Numbers.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Afzal Izzaz Zahari Agustiningsih, Sri Wahyu Ali, Anees Janee Amperawati, Endang Dwi Andi Adriansyah Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Bahiyyah, Siti Lu’lu’ul Bin Rahmad, Khozaeni Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Daru Asih Deden Tarmidi DIAH ISKANDAR Djuminah Djuminah Djuminah Djuminah, Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Febyola Mellin Fita Dwi lestari Gian Villany Golwa Hafidz IH, Muhammad Hari Setiyawati Hartoko, Sri Hesti Fitriani Hussin, Saddam I Gusti Ayu Arwati Indriani, Saskia Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lestari, Fita Dwi Listyaningsih, Fransiska Lucky Nugroho Lukviarman, Niki M. Rudianto Malinda, Charly Meiriza, Nahda Meryana Muthia Rahayu Narita Pravitasari Niki Lukviarman, Niki Novia, Irma Nur Aisah NURUL HIDAYAH Nurul Hidayah Pratiwi, Riri Puji Rahayu Raden Mohamad Herdian Bhakti RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rita Noviani Rita Noviani, Rita Rizki Briandana Rudianto, M. Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Mulyani Suharmadi Suharmadi Surender Mor Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zahari, Afzal Izzaz Zubir Azhar