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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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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

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.

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

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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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

Penelitian ini mengevaluasi pengaruh profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak pada perusahaan subsektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama 2020â€“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

Determinan pengungkapan corporate social responsibility pada perusahaan pertambangan di BEI Rizky Windar Amelia; Anis Marjukah; Agung Nugroho Jati; Abidah Dwi Rahmi Satiti
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

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.

Corporate Governance and Financial Performance: Evidence from Food and Beverage Firms Listed on the IDX Abidah Dwi Rahmi Satiti; Rezza Adi Saputra; Dwi Hari Prayitno; Rizky Windar Amelia
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16594

This study investigates the impact of corporate governance mechanisms on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Specifically, the analysis focuses on the independent board of commissioners, the board of directors, and the audit committee as key governance structures. The study population consists of 96 companies, from which 25 firms were selected using purposive sampling across six periods, yielding 150 firm-year observations. Data were analyzed using descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing through t-tests and F-tests, with SPSS version 27 employed as the analytical tool. The empirical findings reveal that the independent board of commissioners has no significant effect on financial performance, the board of directors exerts a positive influence, while the audit committee demonstrates a negative effect. Furthermore, the governance variables jointly have a significant impact on financial performance. These results contribute to the corporate governance literature by providing sector-specific evidence from an emerging market context. The study also offers practical implications for managers, investors, and regulators, highlighting the importance of effective governance structures in enhancing firms’ financial outcomes Keywords: corporate governance, independent board of commissioners, board of directors, audit committee, financial performance

CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.

PELAPORAN SPT TAHUNAN PPH 21 TAHUN 2025 MELALUI AKUN CORETAX WAJIB PAJAK ORANG PRIBADI Indah Kurniyawati; Abidah Dwi Rahmi Satiti; Yenni Vera Fibriyanti; Yanuar Lazuardi; Akhlis Priya Pambudy
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.59570

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan dosen serta tenaga kependidikan Universitas Islam Lamongan dalam pelaporan SPT Tahunan Pajak Penghasilan Pasal 21 melalui akun Coretax. Kegiatan ini dilatarbelakangi oleh transformasi administrasi perpajakan dari DJP Online menuju Coretax yang mulai digunakan dalam pelaporan SPT Tahunan Orang Pribadi pada awal tahun 2026. Perubahan tersebut menuntut Wajib Pajak memahami aktivasi akun, penggunaan kode otorisasi DJP, pengecekan bukti potong PPh Pasal 21, serta pengisian SPT secara mandiri dan akurat. Metode yang digunakan adalah participatory group method melalui observasi, kesediaan mitra, forum group discussion, dan evaluasi. Hasil pendataan menunjukkan bahwa dari 230 dosen dan 120 tenaga kependidikan, sekitar 54% telah melaporkan SPT Tahunan, sedangkan aktivasi akun Coretax baru mencapai 10% per 12 Februari 2026. Dari 170 peserta yang memenuhi kriteria kewajiban PPh Pasal 21, sekitar 60% hadir dalam sosialisasi dan pendampingan. Kendala utama peserta meliputi lupa email, kata sandi, EFIN, belum memahami aktivasi Coretax, dan pengecekan bukti potong. Pendampingan individual membantu peserta memahami prosedur pelaporan secara lebih praktis. Kegiatan ini menunjukkan bahwa edukasi dan pendampingan teknis penting untuk mendukung kepatuhan pajak pada masa digitalisasi perpajakan serta memperkuat kesiapan institusi dalam membangun budaya taat pajak yang tertib, transparan, dan berkelanjutan di lingkungan kampus.

CSR Disclosure, Foreign Ownership, and Tax Aggressiveness: Evidence from Indonesian Mining Companies toward SDG 16 Abidah Dwi Rahmi Satiti; Doddy Setiawan; Djoko Suhardjanto; Wahyu Widarjo; Setianingtyas Honggowati
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.298

Objective: To examine the effect of corporate social responsibility disclosure on tax aggressiveness and investigates whether foreign ownership moderates this relationship among mining companies listed on the Indonesia Stock Exchange. This study contributes to Sustainable Development Goal (SDG) 16 by highlighting the importance of transparency, accountability, and responsible corporate governance in taxation practices. Method: The quantitative study uses secondary data from annual reports and financial statements of mining companies listed on the Indonesia Stock Exchange during 2015–2019. Using purposive sampling, this study obtained 135 firm-year observations. Tax aggressiveness was measured using the effective tax rate (ETR), CSR disclosure was measured using the GRI-G4 based CSR Disclosure Index, and foreign ownership was measured based on the proportion of shares owned by foreign investors. Moderated regression analysis was conducted using STATA. Results: The results indicate that CSR disclosure has a significant effect on tax aggressiveness. Companies with higher CSR disclosure tend to demonstrate greater tax aggressiveness. However, foreign ownership does not significantly moderate the relationship between CSR disclosure and tax aggressiveness. Novelty: Providing new evidence regarding the role of foreign ownership as a moderating mechanism between CSR disclosure and tax aggressiveness in an emerging market mining sector. The findings emphasize that CSR disclosure should reflect genuine corporate accountability rather than merely symbolic legitimacy, supporting SDG 16.6 through improved transparency and responsible institutional practices.

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