Article Per Year (5 Year)
p-Index From 2021 - 2026
4.704
P-Index
This Author published in this journals
All Journal Jurnal Sinergitas PkM & CSR MITRA: Jurnal Pemberdayaan Masyarakat Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan JMB : Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Bakti Masyarakat Indonesia Indonesia Berdaya MEDIA BISNIS Jurnal Pengabdian kepada Masyarakat International Journal of Community Service Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) E-Jurnal Akuntansi TSM Journal of Accounting Research, Organization and Economics (JAROE)
Rahayuningsih, Deasy Ariyanti
Trisakti School Of Management Jakarta,Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
PENGARUH CSR, KONEKSI POLITIK, RISIKO PERUSAHAAN, DAN FAKTOR LAINNYA TERHADAP AGRESIVITAS PAJAK Putri, Audy; Rahayuningsih, Deasy Ariyanti
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2695

Abstract

This research aims to obtain empirical evidence regarding the influence of independent variables, namely capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company size, firm risk, political connections, debt levels, and profitability on the dependent variable, namely tax aggressiveness. The objects used in this research are companies with industrial categories in the form of consumer cyclicals and consumer non-cyclicals which are listed on the Indonesia Stock Exchange (BEI). The research period is three years, namely from 2020 to 2022. The sample used in this research was 55 companies or 165 data obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this research show that the variables of company size and profitability influence tax aggressiveness. On the other hand, the variables capital intensity, inventory intensity, corporate social responsibility, audit committee, independent board of commissioners, company risk, political connections and debt levels have no influence on tax aggressiveness. Companies use CSR to gain a positive image in society, so that companies will not care about the tax burden that must be paid. Whether small or large, the tax burden is not a problem as long as the company has legitimacy from stakeholders. This means that corporate social responsibility has no effect on tax aggressiveness.
PENINGKATAN MOTIVASI BELAJAR DAN PEMBEKALAN KEMAMPUAN BERORGANISASI BAGI GENERASI ALPHA SISWA SISWI SMPN 8 JAKARTA PUSAT Rahayuningsih, Deasy Ariyanti; Ruswidiono, R. Wasisto; Arilyn, Erika Jimena; Beny, Beny
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The community service activity aimed to increase the motivation learning of SMPN 8 students and equipe them with organizational skills. This training was held on October 29, 2024 with a duration 3 hours started from 09.00 until 12.30 in the hall of SMPN 8 Central Jakarta. This activity was attended around 150 students in 7 th grade. The training started from interactive discussion from each speakers with the theme discussion about understanding oneself as an alpha generation, the importance of motivating oneself in learning, developing one's abilities in organizing and becoming a future leader. The interactive discussion was also interspersed with a question, answer session and a game session.The training was ended with the distribution of door prizes and a group photo. This community service activity is expected to equip the alpha generation, namely SMPN 8 Jakarta students, to understand that their lives today coexist and depend on the existence of digital technology whose development is more rapid and instant. The students as the future leader must be able to adapt to current conditions through developing themselves and growing motivation in learning and organizing. Thus, they are expected to have good leadership skills that become role figures or leaders who are honest, trustworthy, reliable, responsible for the environment and have sensitivity (empathy) towards their surroundings amidst the current flow of uncertain information. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan motivasi belajar siswa siswi SMPN 8 serta pembekalan kemampuan mereka dalam berorganisasi. Pelatihan ini diadakan tanggal 29 Oktober 2024 dan berlangsung selama 3 jam yakni pukul 09.00 hingga pukul 12.30 di Aula SMPN 8 Jakarta Pusat. Pelatihan ini dihadiri oleh sekitar 150 siswa siswi kelas 7. Kegiatan pelatihan ini diawali dengan sesi diskusi interaktif dari masing-masing narasumber yang membahas tentang pemahaman diri sebagai generasi alpha, pentingnya memotivasi diri dalam belajar, mengembangkan kemampuan berorganisasi serta menjadi pemimpin di masa mendatang. Sesi diskusi interaktif ini diselingi tanya jawab dan sesi permainan (games). Kegiatan diakhiri dengan pembagian doorprize serta foto bersama. Pelatihan ini diharapkan memberikan pemahaman terhadap generasi alpha yakni siswa siswi SMPN 8 Jakarta bahwa kehidupan mereka saat ini berdampingan dengan perkembangan tehnologi digital yang bergerak cepat dan instan. Mereka selaku generasi penerus dimasa datang hendaknya mampu berdaptasi dengan kondisi terkini melalui upaya mengembangkan diri, meningkatkan motivasi belajar serta kemampuan berorganisasi. Siswa siswi SMPN 8 diharapkan memliki kemampuan leadership yang baik dengan menjadi role figure atau sosok pemimpin yang jujur, amanah serta dapat dipercaya, bertanggungjawab serta memiliki kepekaan (empati) terhadap lingkungan sekitarnya meski saat ini mereka berada ditengah arus ketidakpastian informasi.
FAKTOR-FAKTOR YANG MEMENGARUHI PENERAPAN KONSERVATISME AKUNTANSI Fadhiilah, Dinda; Rahayuningsih, Deasy Ariyanti
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.143

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh insentif pajak, growth opportunities, kepemilikan manajerial, kepemilikan institusional, risiko litigasi, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018 sampai tahun 2020. Penelitian ini menggunakan regresi linier berganda untuk menganalisis 63 sampel perusahaan. Hasil penelitian menunjukkan bahwa insentif pajak berpengaruh terhadap konservatisme akuntansi, sedangkan growth opportunities, kepemilikan manajerial, kepemilikan institusional, risiko litigasi, dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi. Penelitian ini mengimplikasikan bahwa ketika perusahaan memanfaatkan insentif pajak dari pemerintah dengan adanya pengurangan pajak, maka laporan keuangan secara konservatif tidak diterapkan.
APAKAH KARAKTERISTIK PERUSAHAAN DAN ATRIBUT AUDIT MEMENGARUHI TAX AVOIDANCE? Kusumadani, Handika; Deasy Ariyanti Rahayuningsih
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 1 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i1.332

Abstract

This study aims to obtain empirical evidence and analyze the factors that influence tax avoidance. The independent variables in this study are profitability, leverage, company size, company age, sales growth, audit committee, and audit quality. The dependent variable in this study is tax avoidance. The objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The number of samples that were successfully obtained using the purposive sampling method was 61 companies with a total of 183 data. This study used multiple regression to determine the effect of the independent variables on profitability, leverage, company size, company age, sales growth, audit committee, and audit quality on variables dependent on tax avoidance. The results of this study indicate that profitability has a positive effect on tax avoidance and leverage has a negative effect on tax avoidance while company size, company age, sales growth, audit committee, and audit quality do not affect tax avoidance. The implications for the results of this study focus on improving tax regulations and increasing taxpayer awareness to minimize tax avoidance.
Top Management Teams Diversity on Firm Performance in the COVID-19 Pandemic: Evidence from Indonesia Kwikamto, Arya; Rudyanto, Astrid; Rahayuningsih, Deasy Ariyanti; Ponziani, Regi Muzio; Widayati, Nurti
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44213

Abstract

Objective This research aims to analyze the effect of top management teams diversity on firm performance during COVID-19 pandemic. Top management teams diversity consists of cultural diversity, gender diversity and other diversities (tenure, network, scale, age).Design/Methodology This paper used mixed-method for data collection and data analysis. For quantitative method, this paper used 92 consumer cyclicals and consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2020-2022, resulting in 275 observations that met the criteria. Random effect multiple regression is used to test the hypotheses. For qualitative method, this paper interviewed 5 human resources managers from consumer cyclicals and consumer non-cyclicals companies from various characteristics.Results The results show that top management teams scale and age positively influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia. Top management teams network has positive influence on firm performance in consumer cyclical companies, but negative influence on firm performance in consumer non-cyclical companies in Indonesia. On the other hand, cultural diversity, gender diversity, and top management teams tenure do not influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia.Research limitations/implications It can be implied that companies should tailor their leadership development and recruitment strategies to foster the most impactful forms of diversity to conquer the crisis.Novelty/Originality This research analyzes the effect of top management teams diversity in an emerging country during pandemic which fills the research gap.
Peran Good Corporate Governance, Corporate Social Responsibility serta Capital Intensity dalam Tax Avoidance Fransisca, Angel; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2378

Abstract

This study aimed is to test and provide empirical evidence of the role of good corporate governance, corporate social responsibility, and capital intensity on tax avoidance. This study uses tax avoidance as the dependent variable measured by the CETR. The population in this study were manufacturing companies listed on the IDX in 2019-2021. The number of samples that were successfully obtained using the purposive sampling method were 53 companies with a total of 159 data. This study to determine the effect of institutional ownership, independent commissioner, audit committee, audit quality, corporate social responsibility, and capital intensity on tax avoidance. The results showed that audit committee had a positive effect on tax avoidance. Meanwhile institutional ownership has not effect on tax avoidance because institutional owners do not carry out good supervision and have the potential for tax avoidance to occur, independent commissioners has no effect on tax avoidance because independent commissioners have not been able to carry out their obligations to avoid tax avoidance, audit quality has no effect on tax avoidance because KAP does not have the authority to tax companies, CSR has no effect on tax avoidance because the amount of CSR disclosure does not affect corporate tax payments. Capital intensity has no effect on tax avoidance because fixed assets that have passed the age limit cannot be used as a deduction from pre-tax profit.
Peningkatan omzet usaha umkm melalui tehnik pembukuan sederhana dalam Komunitas Maju Kuliner (KOMAKU) Marlinah, Aan; Rahayuningsih, Deasy Ariyanti; Deborah, Deborah
Indonesia Berdaya Vol 5, No 2 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024767

Abstract

The community service activities  with the title “A simple bookkeeping” was held by Trisakti School of Management (TSM) cooperation with MSMEs associated with KOMAKU on July, 5, 2023  time 19.00 WIB until finish through zoom meeting. The purposes of the activity is to increase the knowledge of  MSMEs actors in bookkeeping technic until they have a capability in setting the financial statement. The training activity was intended to MSMEs actors to understand the accounting role especially in financial transaction bookkeeping techniques in MSMEs. Komunitas Maju Kuliner (KOMAKU) which spread all over cities in Indonesia as a community under supervision of chef Desi, a master chef from cooking competition on television. Furthermore, the speaker of TSM explained the material about the accounting cycle and the simple bookkeeping process. The material can increase the curiosity participant in joining the question and answer session. At the end of program, participant has shown the sense of satisfaction in understanding the series of bookekeeping stages through explaination of speaker in order to be implemented in their MSMEs. Finally, MSMEs actors in KOMAKU are able to understand the financial aspect such as the process of simple bookkeeping  even though  there is such another important aspect as the center of attention such as financial planning and marketing strategy of product that can help the actors to make success of MSMEs activities.
CEO POVERTY EXPERIENCE AND CORPORATE SOCIAL RESPONSIBILITY: ANALYSIS IN COVID-19 PERIOD FOR ENVIRONMENTALLY SENSITIVE INDUSTRIES Rahayuningsih, Deasy Ariyanti; Rudyanto, Astrid; Sintya, Sherina
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.13949

Abstract

The Indonesian government pursues sustainable development goals with CSR from organizations. Sustainable development goals begin with ending global poverty. As Indonesia still suffers from poverty (especially during COVID 19), it is imperative to analyze the effect of CEO poverty experience on CSR in COVID 19 period. 207 Indonesia Stock Exchange-listed environmentally sensitive enterprises from 2020-2022 were sampled for this report. This analysis demonstrates that CEO poverty has negative effect on CSR using Driscoll-kraay standard errors. The difference between this finding and previous research (which is done in China) is in the moral of poor people. While China’s poor people has positive perspective of poverty, Indonesia holds the opposite view. The implication of this study is government need to fix the moral of Indonesian people, especially the poor ones.
PENGARUH FINANCIAL DISTRESS, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Yantine, Melony Nurjul; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5950

Abstract

The purpose of this research is to examine the significance of the effect of each independent variable. The independent variables in this study are financial distress, managerial ownership, board of director size, size of independent board of commissioners, audit committee, institutional ownership, and profitability. The dependent variable in this study is tax avoidance. The objects in this study are manufacturing companies listed on Indonesia Stock Exchange (IDX) for 2019-2021. The sample was selected taking into account several criteria from manufacturing companies for the 2019-2021 period listed on the Indonesia Stock Exchange (IDX), where 42 companies met the criteria and produced 126 data as samples. The hypothesis was tested by using multiple regression analysis. The results of this study indicate that financial distress has a significance value of 0.040 with a coefficient of -0.023 and profitability has a significance value of 0.012 with a coefficient of -0.507, both of which have a positive effect on tax avoidance. Managerial ownership variable has a significance value of 0.297, board of directors size variable has a significance value of 0.972, independent board of commissioners size variable has a significance value of 0.102, audit committee variable has a significance value of 0.153, and institutional ownership variable has a significance value of 0.245, which means that the five independent variables have no effect on tax avoidance. Tax avoidance tends to be done when the company is experiencing a downturn or an increase in economic terms with the aim of optimizing the company's financial position.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Budiarjo, Christopher Imanuel; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6010

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti secara empiris mengenai pengaruh dari kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, intellectual capital, profitabilitas, likuiditas, aktivitas, dan solvabilitas. Variabel dependen pada penelitian ini adalah financial distress yang diukur menggunakan model Altman Z-Score. Objek penelitian yang digunakan pada penelitian ini adalah perusahaan manufaktur yang konsisten terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Metode pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling yang menghasilkan 143 perusahaan dengan total data 429 data. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian yang diperoleh berdasarkan pengujian pada penelitian ini menunjukkan bahwa intellectual capital, profitabilitas, rasio aktivitas, dan solvabilitas berpengaruh negatif terhadap financial distress. Sedangkan kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan likuiditas tidak berpengaruh terhadap financial distress. Hal ini disebabkan tingkat pengawasan yang tidak efektif dari manajerial dan institusi dan proporsi komisaris independen yang ada hanya untuk memenuhi regulasi perusahaan saja. Selain itu, dibutuhkan waktu yang lama bagi perusahaan untuk mengubah aset menjadi kas untuk melunasi kewajiban jangka pendek perusahaan.
Co-Authors AAN MARLINAH Abdillah Ahsan Anwar, Andrew ARILYN, ERIKA JIMENA Aulia Rizka Dwi Rachma Beny Beny Budiarjo, Christopher Imanuel Cornelius, Ekky Deborah, Deborah DENNYS SURYA Desi Adhariani Erika Jimena Arylin Evan Jelanni Fadhiilah, Dinda Fransisca, Angel Frasto Biyanto Gadiel Imanuel Santo Hadrianti H. D. Lasari JONINHO ARIMA RAMADHAN Josephine Azalia Conselo KHARISMAR, EMIR Kusumadani, Handika Kwikamto, Arya Lalita, Alma Novia Wijaya Nur ‘Azah NURTI WIDAYATI OCTALIANNA OCTALIANNA Putri, Audy Rayhan Hutama Satyadi Regi Muzio Ponziani RUDYANTO, ASTRID Ruswidiono, R. Wasisto Sintya, Sherina SUPRIATNA, DICKY Surjadi, Julisar TIFFANIA RIZKI Viriya Dewi Vita Briliana Wasisto Ruswidiono Yantine, Melony Nurjul YUNITA YUNITA Yusti Pujisari