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All Journal MITRA: Jurnal Pemberdayaan Masyarakat Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan JMB : Jurnal Manajemen dan Bisnis Jurnal Bakti Masyarakat Indonesia Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM
DEASY ARIYANTI RAHAYUNINGSIH
Trisakti School Of Management
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
PENGENALAN DASAR INVESTASI BAGI IBU RUMAH TANGGA SERTA PELAKU UMKM DALAM KOMUNITAS “MAK PINTAR” Deasy Ariyanti Rahayuningsih; Aan Marlinah; Erika Jimena Arylin; Emir Kharismar; Novia Wijaya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

The aim of the training is to provide basic information about financial investment to prospective novice investors which are housewives and also small medium business actors. They are incorporated as the member of community empowerment for women “Mak Pintar”. The training was held at the PT. Eden Kreasi Indonesia office, Alam Sutera, South Tangerang on March 20, 2024 which were attended by 10 participants and 6 Trisakti School of Management’s lecturers as facilitator. The 10 young mothers as prospective novice investors were introduced about the various financial investment instruments in Indonesia. The training’s benefit for participants were expected not only be wise and knowledgeable in managing their household living expenses but also smart in allocating the financial funds for education savings, stocks and mutual funds in the future. The participants were expected not only become a smart in handling the investment instruments and financial’s decision making but also being able to meet their daily household needs, creating the welfare family and reaching the better life.
Co-Authors Aan Marlinah Astrid Rudyanto Aulia Rizka Dwi Rachma Dicky Supriatna Emir Kharismar Erika Jimena Arylin Gadiel Imanuel Santo Julisar Surjadi Kusumadani, Handika Novia Wijaya SUPRIATNA, DICKY Surjadi, Julisar TIFFANIA RIZKI Viriya Dewi Yunita Yunita