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All Journal S2 Pendidikan Ekonomi Dia: Jurnal Administrasi Publik Prosiding Seminar Nasional Pendidikan Akuntansi dan Keuangan Monex: Journal of Accounting Research Assets: Jurnal Akuntansi dan Pendidikan Journal of Humanities and Social Studies JURNAL ILMIAH M-PROGRESS JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Scientia Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Multidisiplin Indonesia Jurnal Manajemen Maranatha
Abidah Dwi Rahmi Satiti
Universitas Islam Lamongan
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences

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PROFITABILITY, INVESTMENT DECISIONS, FUNDING DECISIONS, AND ITS EFFECT ON COMPANY VALUE Abidah Dwi Rahmi Satiti; Eli Luthfianah
Jurnal Scientia Vol. 11 No. 02 (2022): Education, Sosial science and Planning technique, November
Publisher : Sean Institute

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Abstract

This study aims to determine the effect of profitability, investment decisions and funding decisions on firm value. This research is a quantitative research . The population of this study consists of 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange. The sample consists of 9 companies with an observation period of 6 years, with a total of 50 samples. The data analysis method used is descriptive analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results showed that profitability has an effect on firm value, funding decisions have an effect on firm value, and investment decisions have no effect on firm value.
ANALYSIS OF THE EFFECT OF EXPORTS, IMPORTS, AND INFLATION RATE ON FOREIGN EXCHANGE RESERVES IN INDONESIA Abidah Dwi Rahmi Satiti; Rivatul Ridho Elvierayani; Sukmawati Indah Dzikria
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

The position of Indonesia's foreign exchange reserves during the last 5 years had been fluctuated, causing disruption to the Indonesian economy. This study was conducted to determine the effect of exports, imports, and inflation on Indonesia's foreign exchange reserves. This study uses a causal relationship research design with a quantitative approach. The sample of this research is monthly data from Indonesia's foreign exchange reserves, exports, imports, and inflation for the 2016-2020 period. The data used is secondary data in the form of time series obtained from the BI and BPS websites. The analysis tool uses multiple linear regression analysis, with SPSS version 20. The results show that partially exports have a significant positive effect, imports have no effect on Indonesia's foreign exchange reserves, inflation has a significant negative effect on Indonesia's foreign exchange reserves. Simultaneously, exports, imports, and inflation have a significant effect on Indonesia's foreign exchange reserves.
Comparison Of Return On Assets, Return On Equity, And Loan To Deposit Ratio In Banking Before And After Mergers And Acquisitions Fani Puspita Sari; Rivatul Ridho Elvierayani; Abidah Dwi Rahmi Satiti
Jurnal Scientia Vol. 13 No. 02 (2024): Education and Sosial science, March - May 2024
Publisher : Sean Institute

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Abstract

Aims to determine empirically whether there are differences in bank financial performance before and aftermergers and acuisitions using return on assets (ROA), return on equity (ROE) and loan to deposit ratio (LDR). This research was conduced on banking companies listed on the IDX that carried out mergers and acquisitions in 2008-2019. This study used quantitative approach method by conducting descriptive statistics and inferential statistics. The hypothesis test in this study uses the Wilcoxon Signed Rank Test as a difference test. The results of this study show that there is no significant difference in return on assets (ROA) and return on equity (ROE) before and after mergers and acquisitons while in loan to deposit ratio (LDR) there are significant differences before and after mergers and acquisition.
Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Pada Perusahaan Indistri Barang Konsumsi Nur Kholifah, Selvi; Dwi Rahmi Satiti, Abidah; Elvierayani, Rivatul Ridho
JURNAL ILMIAH M-PROGRESS Vol 15 No 2 (2025): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/mpu.v15i2.1553

Abstract

Pertumbuhan laba sangat penting untuk mengevaluasi kinerja keuangan suatu perusahaan. Pertumbuhan laba membantu keputusan bisnis karena meningkatkan nilai perusahaan dan menarik investor. Tujuan riset ini untuk menguji pengaruh Debt to Equity Ratio serta Total Asset Turnover terhadap Pertumbuhan Laba. Riset ini memiliki sampel 100 perusahaan industri barang konsumsi di BEI antara tahun 2017 sampai 2021. Riset ini merupakan jenis penelitian kuantitatif. Hasil pengujian hipotesis menunjukkan DER tidak mempunyai dampak pada Pertumbuhan Laba, sedangkan TATO mempunyai dampak negatif pada Pertumbuhan Laba. Hasil riset ini berkontribusi empiris mengenai penelitian terkait pengaruh DER dan TATO pada Pertumbuhan Laba.
Determinan pengungkapan corporate social responsibility pada perusahaan pertambangan di BEI Amelia, Rizky Windar; Marjukah, Anis; Jati, Agung Nugroho; Satiti, Abidah Dwi Rahmi
Jurnal Manajemen Maranatha Vol 24 No 1 (2024): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v24i1.10129

Abstract

The disclosure of corporate social responsibility (CSR) by businesses, particularly those in the mining industry, is still not optimal. A program for striking a balance between financial gains and benefits to the economy, society, and environment is known as corporate social responsibility. The community requires information on CSR initiatives in order to satisfy its right to a sense of safety, security, and prosperity. A business focus shifts from internal responsibility to environmental and social issues as a result of corporate social responsibility. This study aims to analyze and examine the factors influence of company size, GCG, and DER on the disclosure of CSR in the mining company listed on the Indonesia Stock Exchange 2018-2022 period. This study uses regression analysis with quantitative methods. Purposive sampling was used to collect a total of 55 samples from 11 businesses for this study, so that the mining companies were obtained according to the criteria and had complete financial ratio data. Having collected the data, they were analyzed using multiple linear regression. Based on analysis, the results of this study show that the disclosure of corporate social responsibility is significantly influence by company size and DER, while the GCG have insignificant effect on the disclosure of CSR in mining company listed on Indonesia Stock Exchange 2018-2022 period. The finding of this study not only helps development of science, but also helps management of mining companies to comply with government policies and ensure that if policies are followed so that the company do not violate applicable regulations.
SOSIALISASI PERHITUNGAN PAJAK PENGHASILAN PPH PASAL 21 TARIF EFEKTIF RATA-RATA DI UNIVERSITAS ISLAM LAMONGAN Kurniyawati, Indah; Rosdiyati, Rosdiyati; Satiti, Abidah Dwi Rahmi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31450

Abstract

Direktorat Jenderal Pajak memberlakukan perubahan tarif pemotongan PPh 21 menggunakan skema Tarif Efektif Rata-Rata (TER) yang berlaku mulai 2024 ini. Perubahan tarif ini bertujuan untuk membantu wajib pajak menyederhanakan perhitungan pajak. Pemahaman mengenai perhitungan dan pemotongan pajak ini penting bagi wajib pajak dalam memberikan edukasi terkait kesadaran wajib pajak dalam membayar dan melaporkan pajak. Kegiatan Pengabdian Kepada Masyarakat bertujuan untuk memberikan sosialisasi terkait peraturan tarif pemotongan PPh 21 menggunakan skema Tarif Efektif Rata-Rata (TER) di kalangan dosen, karyawan, dan tenaga kependidikan di lingkungan Universitas Islam Lamongan. Kegiatan sosialisasi ini juga merupakan kesempatan untuk konsultasi, diskusi, dan tanya jawab kepada tim KPP Pratama Lamongan dan tim Tax Center Universitas Islam Lamongan.
The Mediation Role of Customer Satisfaction on the Influence of Trust and Commitment on Customer Loyalty (Study on Consumers of the Trap Agrobism Market in Lamongan Regency) Aji Purnomo; M. Imam Syairozi; Abidah Dwi Rahmi Satiti; Lilik Nur Cholidah; Ratna Handayati
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 11 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) , 2025
Publisher : Sean Institute

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Abstract

This study aims to analyze the mediating role of customer satisfaction in the relationship between trust, commitment, and customer loyalty, with a case study on consumers at Pasar Agrobis Babat, Lamongan Regency. A quantitative approach was applied using a survey method, and the data were analyzed using structural equation modeling (SEM). The results indicate that trust and commitment are the main factors influencing customer loyalty. Trust has a positive and significant effect on both customer satisfaction and loyalty, suggesting that the higher the level of customer trust in the company, the greater their satisfaction and loyalty. Commitment also has a positive and significant direct effect on loyalty, and it is found to be the most dominant factor in shaping customer loyalty, meaning that emotional attachment and long-term relationships play a key role in maintaining customer loyalty. Meanwhile, the effect of satisfaction on loyalty is weakly significant (approaching 0.05), indicating that satisfaction does not always guarantee customer loyalty. Furthermore, commitment does not significantly affect satisfaction, implying that satisfaction does not mediate the relationship between commitment and loyalty. However, the analysis shows that customer satisfaction partially mediates the relationship between trust and loyalty, meaning that trust influences loyalty both directly and indirectly through increased customer satisfaction. In conclusion, customer loyalty is primarily determined by trust and commitment rather than satisfaction alone. Therefore, companies should prioritize strategies that strengthen customer trust and commitment to foster long-term loyalty.
Profitabilitas, Leverage, Intensitas Modal dan Penghindaran Pajak pada Perusahaan Energi: Pendekatan Teori Agensi Satiti, Abidah Dwi Rahmi; Hasanah, Maulidiyah; Amelia, Rizky Windar
Monex: Journal of Accounting Research Vol 15, No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v15i1.9936

Abstract

Penelitian ini mengevaluasi pengaruh profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak pada perusahaan subsektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama 2020–2023 dengan landasan Teori Agensi. Penelitian kuantitatif ini memanfaatkan data sekunder laporan keuangan, dengan pemilihan sampel secara purposive sehingga diperoleh 41 perusahaan dan 131 unit observasi. Penghindaran pajak diproksikan menggunakan Effective Tax Rate (ETR), sedangkan profitabilitas, leverage, dan intensitas modal diukur melalui rasio keuangan yang lazim digunakan dalam literatur, kemudian diuji menggunakan regresi linear berganda berbantuan Stata. Hasil pengujian menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sementara leverage dan intensitas modal tidak berpengaruh signifikan. Secara teoretis, temuan ini menegaskan bahwa penjelasan Teori Agensi atas keputusan pajak bersifat kontekstual dan dipengaruhi karakteristik sektor. Secara praktis, hasil penelitian mendukung pengawasan berbasis risiko yang memprioritaskan entitas berprofitabilitas tinggi, penguatan tax governance internal, serta penyusunan benchmark ETR sektoral dan analitik kepatuhan untuk menekan potensi penggerusan basis pajak.Kata kunci: penghindaran pajak, profitabilitas, leverage, intensitas modal
Co-Authors Agung Nugroho Jati Aji Purnomo An'im Fattach Anis Marjukah Choirun Nisak Eli Luthfianah Falikhatun Falikhatun Fani Puspita Sari Hasanah, Maulidiyah Kurniyawati, Indah Lilik Nur Cholidah Muhamad Imam Syairozi Nur Kholifah, Selvi Ratna Handayati Rivatul Ridho Elvierayani Rizky Windar Amelia Rosdiyati, Rosdiyati Sandra Vita Sari Suhardjanto, Djoko Sukmawati Indah Dzikria Susilaningsih - Susilaningsih, Susilaningsih Syafik, Mohammad WAHYU WIDARJO Yanto, Muhammad Yenni Vera Fibriyanti