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All Journal Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) EkoPreneur Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Artificial Intelligence and Digital Business Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
SAPUTRI, SEVTY WAHIDDIRANI
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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PEMILIHAN SOFTWARE ANTIVIRUS UNTUK LABORATORIUM KOMPUTER AKUNTANSI DENGAN METODE AHP ( ANALYTICAL HIERARCHY PROCESS ) SAPUTRI, SEVTY WAHIDDIRANI
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 5, No 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.484 KB) | DOI: 10.30656/jak.v5i2.672

Abstract

In this globalization era, there are many activities needed technology helps, computertechnology is one of the sample. It's used to ease data operation or searching informationsespecially on learning program in the accounting computer laboratory. According to supportthat process, it's needed to select an antivirus software, to prevent some types of vyrus whichcould absorb the computer system, therefore the computer users will not be annoyed withsome vyrus spreads the computers easily. SMK Jakarta IV nowadays still has some problemsfor getting informations about how to select some kinds of antivirus software such as :Kaspersky Antivirus, Eset Nod32 Antivirus, Avast Antivirus, Avira Antivirus, AVG Antiviruswhich the most effectively to support computer learning at SMK Jakarta IV. This observationuse Analytical Hierarchy Process (AHP) method supported by Expert Choice 2000application program as a media on selecting antivirus program. Based on the observation wehave done, the result is An antivirus software which could help teaching process at school, inthe accounting computer laboratory especially. AVG Antivirus is the right system from thisanalization which could implemented to support learning activities in the accountingcomputer school laboratory at SMK Jakarta IV therefore PC system could be safely protectedfrom the viruses.
Commissioner Independent as Moderation The Relationship of Tax Avoidance and Tax Risk To Firm Value Oktavianna, Rakhmawati; Benarda, Benarda; Saputri, Sevty Wahiddirani
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine Tax Avoidance And Tax Risk On Firm Value With Independent Commissioners As Moderation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is expected to prove the role of independent commissioners in increasing company value through tax avoidance and tax risk. The type of research used is quantitative research. The population used in this research is 113 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sample selection used a purposive sampling method and 31 data were selected as research samples. This research uses panel data regression analysis and hypothesis testing. The analytical tool for testing hypotheses by EViews version 10. Based on the results of simultaneous hypothesis testing (f test), tax avoidance and tax risk jointly have a significant effect on firm value and partially (t test), it shows that tax avoidance and tax risk influence firm value. And independent commissioners are able to moderate the relationship between tax avoidance and tax risk on firm value. Keywords: Tax Avoidance, Tax Risk, Company Value, Commissioner Independent
Capital Structure , Green Accounting dan Firm Debt: Implikasinya terhadap Financial Performance Oktavianna, Rakhmawati; Saputri, Sevty Wahiddirani; Benarda, Benarda
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.511

Abstract

This study examines and analyzes the impact of capital structure, green accounting, and corporate debt on the financial performance of industrial companies. This study uses panel data consisting of 54 samples from 2018 to 2023. The research findings indicate that capital structure and corporate debt affect financial performance. When debt levels are high, it can reduce financial performance, because high debt levels may result in higher capital costs due to interest payments. However, green accounting does not affect financial performance because environmental costs incurred by companies can reduce a company's profits due to its use for environmentally friendly production tools, conservation, and environmental maintenance. This study contributes to companies achieving good financial performance by using less debt funding, because the risk of disclosing debt securities has a high risk, such as the possibility of financial difficulties due to the inability to pay high interest.
PENGARUH AKTIVA PAJAK TANGGUHAN, BEBAN PAJAK TANGGUHAN DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Fadillah, Fadli; Saputri, Sevty Wahiddirani
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i12.3125

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Aktiva Pajak Tangguhan, Beban Pajak Tangguhan, dan Struktur Modal Terhadap Kinerja Keuanagn. Jenis penelitian ini adalah penelitian kuantitatif asosiatif dengan sumber data sekunder. Populasi dalam penelitian ini adalah perusahaan sektor consumer non cyclicals sub industri makanan dan minuman (Food & Beverage). Dengan menggunakan metode purposive sampling berdasarkan dari kriteria yang telah ditentukan Hasil penelitian menunjukkan bahwa Aktiva Pajak Tangguhan, Beban Pajak Tangguhan, dan Struktur Modal secara simultan berpengaruh Terhadap Kinerja Keuangan. Variabel Aktiva Pajak Tangguhan menunjukkan bahwa secara parsial tidak berpengaruh terhadap Kinerja Keuangan. Variabel Beban Pajak Tangguhan menunjukkan bahwa secara parsial tidak berpengaruh terhadap Kinerja Keuangan. Variabel Struktur Modal menunjukkan bahwa secara parsial berpengaruh terhadap Kinerja Keuangan.
Pengaruh Struktur Aset, Pajak Tangguhan Dan Penghindaran Pajak Terhadap Struktur Modal Savitri, Anisa Dwi; Saputri, Sevty Wahiddirani
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

AbstractThis research aims to analyze asset structure, deferred taxes and tax avoidance on capital structure. The type of research used is quantitative with a quantitative associative approach using secondary data. The population in this research is Consumer Non Cyclical Sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample used in this research was 32 companies with an observation period of 5 years in the 2018 - 2022 time period and the number of financial reports sampled in This research totaled 160. The analysis used was descriptive statistical analysis and panel data regression analysis. The analytical tool used in this research is analysis with the help of the E-views Version 12 program. The results of the research conducted show that simultaneously Asset Structure, Deferred Taxes and Tax Avoidance have an effect on Capital Structure. Meanwhile, partially Asset Structure has a positive effect on Capital Structure, Deferred Tax has no effect on Capital Structure, and Tax Avoidance has an effect on Capital Structure. Keywords: Asset Structure; Deferred Tax; Tax Avoidance; Capital Structure
Pengaruh Aktivitas Kewirausahaan Terhadap Pertumbuhan Usaha Pengolahan Sampah di Bank Sampah Sawangan, Depok Sari, Silvia; Septiowati, Rini; Saputri, Sevty Wahiddirani
Jurnal Agribisnis Indonesia Vol. 9 No. 2 (2021): Desember 2021 (Jurnal Agribisnis Indonesia)
Publisher : Departmen of Agribusiness, Economics and Management Faculty, Bogor Agricultural University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jai.2021.9.2.154-165

Abstract

One of the alternatives to reduce waste in Indonesia is the establishment of a Waste Bank. The role of waste bank actors is not the same as collectors or scavengers, they are expected to have entrepreneurial and personal characteristics. The purpose of this study is to analyze the forming factors of entrepreneurial activity in waste banks that contribute to the growth of a sustainable waste processing business. This research was conducted in Sawangan Depok. The first research stage collected primary data using a questionnaire on 111 active waste bank actors using the purposive sampling technique, then analyzed the data using Structural Equation Modeling (SEM). The results showed that the goodness fit criteria were met and the measurement variables in the model had good reliability (CR≥0,70, VE≥0,50). The entrepreneurial activities of waste bank actors are most influenced by entrepreneurial characteristics (γ = 0,70) and resources (γ = 0,63). The entrepreneurial characteristics of the waste bank actors are well shaped by motivation (λ = 0,40), risk (λ = 0,49), and innovation (λ = 1,00). The implication is that to grow a sustainable waste bank requires an innovative character for the waste bank actors.
Analisis Pengaruh Intensitas Aset Tetap, Kinerja Keuangan, dan Umur Perusahaan terhadap Tax Avoidance Sagita, Cindy Erdayanti; Saputri, Sevty Wahiddirani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8302

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh intensitas aset tetap, kinerja keuangan, dan umur perusahaan terhadap tax avoidance pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel, sehingga mampu menggabungkan data time series dan cross section untuk meningkatkan akurasi hasil penelitian. Pemilihan sampel dilakukan melalui teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 12 perusahaan sebagai sampel selama enam tahun pengamatan. Variabel independen dalam penelitian ini terdiri dari intensitas aset tetap, kinerja keuangan, dan umur perusahaan, sementara tax avoidance diukur menggunakan Cash Effective Tax Rate (CETR). Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan periode 2019–2024 yang diperoleh dari Bursa Efek Indonesia. Teknik analisis data yang digunakan meliputi statistik deskriptif untuk memberikan gambaran umum data serta analisis regresi data panel dengan bantuan software E-Views 12. Hasil penelitian berdasarkan uji simultan menunjukkan bahwa intensitas aset tetap, kinerja keuangan, dan umur perusahaan secara bersama-sama berpengaruh signifikan terhadap tax avoidance. Namun, berdasarkan uji parsial, intensitas aset tetap dan kinerja keuangan tidak berpengaruh signifikan terhadap tax avoidance, sedangkan umur perusahaan berpengaruh signifikan terhadap tax avoidance. Temuan ini mengindikasikan bahwa pengalaman operasional perusahaan memiliki peran penting dalam menentukan kebijakan penghindaran pajak.
Co-Authors Benarda Benarda, Benarda Fadillah, Fadli Oktavianna, Rakhmawati Sagita, Cindy Erdayanti Sari, Silvia Savitri, Anisa Dwi Septiowati, Rini