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All Journal Journal of Information System, Applied, Management, Accounting and Research JURNAL PUNDI Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Teknologi Dan Sistem Informasi Bisnis Jurnal Informatika Ekonomi Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) UPI YPTK Journal of Business and Economics PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Ipteks Terapan : research of applied science and education Journal of Business and Economics (JBE) UPI YPTK Journal Of Science Education And Management Business Journal of Accounting and Finance Management (JAFM) ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Informatika Ekonomi Bisnis Journal of Information Systems Management and Digital Business jle Journal of Business Economics and Management Jubiko : Jurnal Perilaku Bisnis Kontemporer Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rindy Citra Dewi
Universitas Putra Indonesia YPTK Padang
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Pengaruh Kepemilikan Manajerial Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Yamashita; Yudha, Agam Mei; Dewi, Rindy Citra; Saputra, Deni
Journal of Science Education and Management Business Vol. 1 No. 1 (2022): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v1i1.42

Abstract

This study aims to determine how much influence Managerial Ownership and Company Growth have on Firm Value with Institutional Ownership as a Moderating Variable (In Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period). From this research, the following conclusions are obtained: (1) There is a significant influence between Managerial Ownership on Company Value. (2) There is a significant influence between the growth of the company on the value of the company. (3) There is a significant influence between Managerial Ownership and Company Growth on Firm Value. (4) Managerial ownership partially has a significant effect on firm value with institutional ownership as a moderating variable. (5) Company growth partially has no significant effect on firm value with institutional ownership as a moderating variable in the company (6) managerial ownership and company growth partially significant effect on firm value with institutional ownership as a moderating variable
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Sari, Putri Intan Permata; Putri, Ebi Abady; Petra, Berta Agus; Dewi, Rindy Citra
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.795 KB) | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
PENGARUH PROGRAM PEMUTIHAN PAJAK, PEMBEBASAN BEA BALIK NAMA, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Deni Saputra; Rindy Citra Dewi; Geatasha Putri Erant
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 3 No. 1 (2022): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Desember 2021 - Mei 2022)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v3i1.841

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Transfer Nama Kendaraan Bermotor dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Sistem Administrasi Terpadu Manunggal Kota Padang). Dalam menentukan sampel menggunakan metode Incidental Sampling. Data yang digunakan adalah data primer dan metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Pemutihan Pajak Kendaraan Bermotor berpengaruh negatif dan tidak signifikan terhadap Kepatuhan Wajib Pajak. Secara parsial Pembebasan Ganti Nama Kendaraan Bermotor berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara parsial Sosialisasi Perpajakan berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak. Secara simultan Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor dan Sosialisasi Pajak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak.
OPTIMALISASI DESAIN PROMOSI MELALUI SOSIAL MEDIA DAN MARKETPLACE DALAM PEMASARAN ONLINE UNTUK MENINGKATKAN PENJUALAN PADA UMKM KAMPUNG AKRILIK Sopali, Mardhatila Fitri; Charli, Chintya Ones; Dewi, Rindy Citra
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i4.259

Abstract

This activity aims to help MSMEs (Micro, Small and Medium Enterprises) in Acrylic Village to be able to maintain their business in the midst of the Covid-19 pandemic, by developing Acrylic Village MSMEs, several wider marketing strategies are used through digital media or e-commerce by using online platforms, media social, google business marketplace and so on. The implementation methodology used in this research is descriptive qualitative with data collection techniques in the form of direct observation, interviews, literature study and documentation. The results of the activities in the research at the Acrylic Village MSMEs, namely the creation of various kinds of e-commerce digital marketing by creating online platforms such as websites, Facebook, Instagram and market places (Sophee, Lazada and Tokopedia), it is hoped that MSMEs can use them as much as possible so that they can expand their sales reach, increasing consumers, increasing sales and making their products known to the wider community and creating more creative content about selling Acrylic Village MSME products on social media and websites.
PENGARUH PROFITABILITAS, LEVERAGE,CORPORATE GOVERNANCE,DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MIUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Chania, Fitriyanti; Putra, Ramdani Bayu; Dewi, Rindy Citra
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.1963

Abstract

This study aims to examine the influence of profitability, leverage, corporate governance, and sales growth on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Tax avoidance has become a significant issue for companies as it relates to the strategic management of taxes to minimize tax liabilities, while maintaining compliance with legal requirements. Profitability, leverage, corporate governance, and sales growth are key financial and managerial variables that may affect tax avoidance practices. Using a sample of food and beverage companies from the IDX, this research employs multiple regression analysis to analyze the relationships between the independent variables and tax avoidance. The results of this study are expected to provide valuable insights for policymakers, regulators, and company management in managing tax-related decisions and corporate governance practices in the context of the Indonesian food and beverage industry.keyword: Profitabilitas, Leverage, Corporate Governance, Sales Growth, Tax Avoidance
Pengaruh Environmental, Social, Dan Governance (ESG) Dan Leverage Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Sektor Consumer Non Cyclicals Fajriani Rahma Fitri; Berta Agus Petra; Putri Intan Permata Sari; Rindy Citra Dewi
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.393

Abstract

This research aims to determine the effect of environmental, social, and governance (ESG) and leverage on financial performance with firm size as a moderating variable in the consumer non-cyclical sectors listed on the Indonesia Stock Exchange for the 2019-2023 period. This study uses a quantitative research method with a population of 33 companies out of 129 companies for the 2019-2023 period. The sampling method uses purposive sampling with criteria that have been determined by the researcher. This study uses secondary data. The data analysis method uses panel data regression analysis using Eviews 12 software.The results of the study show that environmental, social, and governance (ESG) and leverage have no effect on financial performance. Firm size as a moderating variable is unable to moderate environmental, social, and governance (ESG) on financial performance. However, firm size is able to moderate leverage on financial performance.
Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Organizational Citizenship Behaviour dengan Dukungan Organisasi Sebagai Variabel Mediasi pada Karyawan PT. Famili Raya Padang Hariyono, Ridho; Putra, Ramdani Bayu; Dewi, Rindy Citra; Fitri, Hasmaynelis
Journal of Law and Economics Vol. 1 No. 1 (2022): MAY 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i1.42

Abstract

This study aims to determine the relationship between Organizational Culture and Organizational Commitment to organizational citizenship behavior through organizational support as a moderating variable. This research was conducted at PT. Famili Raya Padang data were collected through questionnaires distributed to 80 respondents. Data testing techniques in this study include validity tests, reliability tests with Alpha Cronbach, Inner Model and analysis: (1) Organizational Culture has a positive and significant effect on Organizational Support with a significant level of 0.039 <0.05. (2) Organizational Commitment has a positive and insignificant effect on Organizational Support with a significant level of 0.792 > 0.05. (3) Organizational Culture has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.045 <0.05. (4) Organizational Commitment has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.044 <0.05. (5) Organizational support has a positive and insignificant effect on Organizational Citizenship Behavior with a significant level of 0.716 <0.05. (6) Organizational support cannot mediate the influence of Organizational Culture on Organizational Citizenship Behavior with a significant level of 0.631 < 0.05. (7) Organizational support cannot mediate the effect of Organizational Commitment on Organizational Citizenship Behavior with a significant level of 0.921 < 0.05.
PENGARUH PERSISTENSI LABA DAN ALOKASI PAJAK ANTAR PERIODE TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PEROIDE 2014-2018) agus Petra, Berta; Rindy Citra Dewi; Fatma Ariani; Bianda Quinta Syofnevil
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 1 No. 4 (2020): Jurnal Ekonomi Manajemen Sistem Informasi (Maret 2020)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v1i4.115

Abstract

Penelitian ini adalah untuk menguji pengaruh persistensi laba dan alokasi pajak antar periode terhadap kualitas laba dengan ukuran perusahaan sebagai variable moderating. Persistensi laba dan alokasi pajak antar periode digunakan sebagai variabel independen dan kualitas laba digunakan sebagai variabel dependen. Serta ukuran perusahaan sebagai variabel moderating. Penelitian ini dilakukan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Data diperoleh dengan mengakses halaman Bursa Efek Indonesia. Cara penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga dari 45 populasi diperoleh sampel sebanyak 30 perusahaan. Data pada penelitian ini di analisis dengan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persistensi laba dan alokasi pajak antar periode berpengaruh signifikan secara parsial terhadap kualitas laba. Sedangkan persistensi laba dan alokasi pajak antar periode tidak berpengaruh signifikan terhadap kualitas laba dengan ukuran perusahaan sebagai variable moderating.
Pengaruh Fintech Pembayaran dan Literasi Keuangan terhadap Perilaku Konsumtif dengan Perilaku Pengelolaan Keuangan Pribadi sebagai Variabel Intervening pada Mahasiswa UPI YPTK Padang Fajri Rahmi; Elfiswandi Elfiswandi; Rindy Citra Dewi
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9160

Abstract

Research on payment financial technology (fintech) and financial literacy in relation to students’ consumptive behavior has been widely conducted; however, studies that specifically examine the role of personal financial management behavior as an intervening variable in the context of UPI YPTK Padang students remain limited. This study aimed to analyze the influence of payment fintech and financial literacy on consumptive behavior, with personal financial management behavior as an intervening variable. A quantitative approach with a survey design was employed involving 100 respondents selected using proportionate stratified random sampling based on Slovin’s formula. Data were collected through questionnaires that had been tested for validity and reliability, and were then analyzed using multiple linear regression and path analysis with the assistance of SPSS. The results showed that payment fintech and financial literacy had a positive and significant effect on personal financial management behavior, and that payment fintech had a positive and significant effect on consumptive behavior. Conversely, financial literacy and personal financial management behavior did not have a significant effect on consumptive behavior, so the indirect effect through the intervening variable was also not proven to be significant. These findings enrich the literature on financial behaviour in digital transactions and suggest that universities integrate financial literacy education with the strengthening of digital spending control in order to guide students’ consumptive behavior toward more rational patterns.
Pengaruh Likuiditas Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024 Gina Salsabilah; Zefri Yenni; Rindy Citra Dewi
Journal of Science Education and Management Business Vol. 5 No. 2 (2026): JOSEMB (Journal Of Science Education And Management Business)
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v5i2.1085

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas dan struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif, di mana nilai perusahaan diukur menggunakan Price to Book Value (PBV), likuiditas diukur dengan Current Ratio (CR), struktur modal diukur dengan Debt to Equity Ratio (DER), dan profitabilitas diukur dengan Return on Assets (ROA). Populasi penelitian adalah seluruh perusahaan sektor energi yang terdaftar di BEI dengan penentuan sampel menggunakan teknik purposive sampling, sedangkan analisis data dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh signifikan terhadap nilai perusahaan, sedangkan struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memoderasi pengaruh likuiditas maupun struktur modal terhadap nilai perusahaan. Hasil koefisien determinasi menunjukkan bahwa Likuiditas dan struktur modal mampu memberikan kontribusi dalam mempengaruhi nilai perusahaan sebesar 83,07% sedangkan 16,93% dipengaruhi oleh variable lain, Likuiditas dan struktur modal mampu memberikan kontribusi dalam mempengaruhi nilai perusahaan dengan profitabilitas sebagai moderasi sebesar 83,15% sedangkan 16,85% dipengaruhi variable lain. Hasil ini menunjukkan bahwa tingkat likuiditas menjadi faktor utama yang dipertimbangkan investor dalam menilai perusahaan sektor energi, sementara struktur modal dan profitabilitas belum memberikan pengaruh yang signifikan terhadap nilai perusahaan.
Co-Authors Agam Mei Yudha Agung Ramadhanu Anatia Agusti Asma Liza Asri Juliani Br Tungkir Avezrima Rahmamuthi Berta Agus Petra Bianda Quinta Syofnevil Chania, Fitriyanti Charli, Chintya Ones Deni Saputra Dodi Suryadi Ebi Abady Putri Elfiswandi . Elfiswandi, Elfiswandi Fajri Rahmi Fajriani Rahma Fitri Fajriani Rahma Fitri Fatma Ariani Geatasha Putri Erant Gina Salsabilah Hanna Pratiwi Hariyono, Ridho Hasmaynelis Fitri Jesica Neldi Utami Mardhatila Fitri Sopali Muhammad Fikri Ramadhan NILA PRATIWI Putra, Ramdani Bayu Putri, Ebi Abady Reza Putri Ayuni Ridho Hariyono Ronni Andri Wijaya Sari, Rr Putri Intan Permata Suci Ramadhani Tri Ayu Parwati Vivi Afriani Windy Lestari Br Sihombing Yamashita Yamashita Yamasitha Yulia Ika Wulandari Yuliana Putri Yuwanda, Tonny Zefri Yenni