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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 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 Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences 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 Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi
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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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.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Andi Adriansyah Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Deden Tarmidi Djuminah Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Fita Dwi Lestari Fita Dwi lestari G A Arwati, I Hari Setiyawati Hesti Fitriani Indriani, Saskia Irma Novia Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lucky Nugroho M. Rudianto Meryana Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Nur Aisah Nurul Hidayah Pratiwi, Riri Puji Rahayu Rahayu, Muthia RAHMAWATI RAHMAWATI Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rita Noviani Rizki Briandana Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Purwaningsih Sri Wahyu Agustiningsih Suharmadi Suharmadi Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Villany Golwa, Gian Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zubir Azhar