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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) EkoPreneur Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
SAPUTRI, SEVTY WAHIDDIRANI
Unknown Affiliation
Economics, Econometrics & Finance

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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
Co-Authors Benarda Benarda, Benarda Fadillah, Fadli Oktavianna, Rakhmawati Savitri, Anisa Dwi