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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Terapan Akuntansi Abdimisi Prosiding University Research Colloquium Journal of Artificial Intelligence and Digital Business
Wulandari, Rosita
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Brand Image Dan Brand Trust Terhadap Brand Attitude Pada Merek Produk Make Over Di Surakarta Setyawan, Anton A.; Wulandari, Rosita
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh brand image dan brand trust terhadap brand attitude pada merek produk kosmetik. Populasi dan sampel penelitian ini adalah masyarakat Surakarta yang menggunakan produk MakeOver. Jenis data yang digunakan pada penelitian ini adalah data primer. Metode pengumpulan data dengan menggunakan kuesioner. Analisis data menggunakan regresi linear berganda. Hasil analisis pada penelitian ini menunjukkan brand image berpengaruh positif terhadap brand attitude dan brand trust berpengaruh positif terhadap brand attitude.
Penerapan Sistem Akuntansi Berbasis Digital untuk BUMDes Desa Sukanegara, Bogor Wulandari, Rosita; Syafrizal; Tri Budi Subiakto
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.56957

Abstract

Kegiatan Pengabdian kepada Masyarakat mengenai penerapan sistem akuntansi berbasis digital untuk Badan Usaha Milik Desa (BUMDes) Sukanegara, Bogor, telah dilaksanakan pada 26 Oktober 2025. Kegiatan ini bertujuan membantu BUMDes Sukanegara meningkatkan efisiensi pengelolaan keuangan melalui implementasi sistem akuntansi digital. Sistem tersebut diharapkan mempermudah pencatatan, pemantauan, dan pelaporan keuangan secara real-time serta meningkatkan transparansi dan akuntabilitas pengelolaan dana desa. Program ini dilaksanakan oleh tim dosen dari Program Studi Akuntansi, Universitas Pamulang, yang memberikan pelatihan dan pendampingan intensif kepada pengurus BUMDes. Beberapa aspek penting yang difokuskan meliputi pelatihan penggunaan perangkat lunak akuntansi digital, pengembangan kapasitas sumber daya manusia (SDM) pengelola, serta evaluasi dan pemantauan berkelanjutan pasca implementasi sistem. Pelatihan dirancang agar pengurus BUMDes dapat mengoperasikan sistem dengan baik dan memahami manfaatnya, seperti pencatatan transaksi yang lebih efisien dan pembuatan laporan keuangan yang lebih akurat. Selain itu, program ini mencakup upaya peningkatan infrastruktur teknologi di desa (misalnya penyediaan akses internet yang memadai) guna mendukung pengoperasian sistem secara optimal. Dengan solusi yang ditawarkan, BUMDes Sukanegara diharapkan mampu mengelola dana desa secara lebih efektif, mendukung pembangunan desa berkelanjutan, dan memperkuat perekonomian lokal
Tax Avoidance, Dividend Policy, and Free Cash Flow as Determinants of Capital Structure: Evidence from Indonesian Manufacturing Firms Wulandari, Rosita; Ali Mubarok; Syafrizal; Nurhayati, Sri Astuti; Siahaan, Frixilla Angeliq Cinta Maras; Pratama, Salsabila Dera
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p58-70

Abstract

This study investigates how tax avoidance, dividend policy, and free cash flow influence the capital structure of manufacturing companies listed on the Indonesia Stock Exchange over the 2017–2022 period. The research adopts a quantitative approach using panel data from 22 listed firms. Model selection testing identifies the Random Effect Model as the most suitable method for estimation. The finding indicate that tax avoidance has a positive and statistically significant impact on capital structure, firms with greater tax efficiency are more likely to increase their use debt usage to obtain tax benefits. Dividend policy also shows a positive and significant effect, indicating that firms distributing higher dividends rely more on external financing to maintain operational liquidity. In contrast, free cash flow has a negative and significant effect, suggesting that firms with strong internal cash availability prefer internal financing and reduce dependence on debt. The model explains 25.6 percent of the variation in capital structure and is statistically significant. These results align with trade off theory, pecking order theory, and agency theory in explaining corporate financing behavior. The study provides practical insights for financial managers in aligning tax planning, dividend decisions, and cash flow management with long term capital structure strategies.
PENGARUH RISIKO BISNIS, PERTUMBUHAN PENJUALAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL Rindiasih, Riski; Wulandari, Rosita
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1516

Abstract

The key to maximizing the company's footprint is a well-thought-out financing structure. The capital structural will be the determining factor of a company's performance. The objective of this study is to run tests and collect data on the effect of business risk, sales growth, and asset structure on capital structure. This analysis focuses on Property and Real Estate companies listed on the IDX between 2017 and 2021. The purposive sampling method was used to determine the sample, so that a sample of 12 property and real estate companies was obtained in 2017-2021, obtaining a research sample of 60 data. The data processing technique was carried out using panel data multiple regression through the help of Eviews version 9. As a result of this study, capital structure is influenced by business risk, sales growth, and asset structure. business risk has an influence on capital structure whereas sales growth and asset structure have no influence on capital structure.
Co-Authors Ali Mubarok Anton A. Setyawan, Anton A. AYU LESTARI Barli, Harry Irawati, Wiwit Meisya Pebiana Mubarok, Ali Nazar, Shinta Ningtiyas Nopagia, Nopagia Nurhayati, Sri Astuti Pratama, Salsabila Dera Pratiwi, Adhitya Putri Rahma, Ayumi Rindiasih, Riski Samudra, Kelsa Surya Sanulika, Aris Septiriana, Adinda Siahaan, Frixilla Angeliq Cinta Maras Sugiyarti, Listya Suripto Suripto syafrizal Syafrizal Syafrizal Tri Budi Subiakto Widiyati, Dian Wiwit Irawati