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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Bisnis (Inovbiz) IKRA-ITH EKONOMIKA Jurnal MEBIS (Manajemen dan Bisnis) Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Educoretax AKADEMIK: Jurnal Mahasiswa Humanis Formosa Journal of Sustainable Research (FJSR) BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Jurnal Ekonomi Manajemen Akuntansi Jurnal Cendekia Ilmiah
Wenten, I Ketut
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ANALISIS PENGARUH KEBIJAKAN LOAN TO VALUE, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN SUKU BUNGA KREDIT TERHADAP SUPPLY KREDIT KEPEMILIKAN RUMAH PADA BANK TABUNGAN NEGARA. Wenten, I Ketut; Nadi, Luh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan. April 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i1.27973

Abstract

The purpose of this study was conducted to examine and analyze the effect of the variable Loan to Value, Non Performing Loan, Loan to Deposit Ratio and Credit Interest Rate on the KPR Supply at Bank Tabungan Negara Tbk. The research data is obtained from data from the quarterly Financial Reports for the period 2004–2018 which are published through the Indonesian Banking Directory which is recorded at the Financial Services Authority (OJK) and the company profile of Bank Tabungan Negara Tbk.Researchers used multiple linear regression in the analysis technique, in which the least squares equation was used and hypothesis testing with t-statistics and F-statistics using a significance level of 5%. The classical assumption test is carried out first, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the t test analysis shows that partially the LTV, NPL and SBK variables have a significant and significant influence on the dependent variable of KPR Supply, while the LDR variable has no and insignificant effect on the dependent variable (KPR Supply) with a probability level of less than 5%. Furthermore, the results of the F test or the simultaneously of  the LTV, NPL, LDR and SBK variables have a significant effect on KPR supply.
Pengelolaan Keuangan Unit Bank Sampah Produsen Eco Enzyme di Tangerang Selatan Indrayani, Lioni; Wenten, I Ketut; Arini, Dewi Ulfah
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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Abstract

Abstrak Pengelolaan keuangan Bank Sampah dalam memenuhi kebutuhan industri yang berinovasi dengan memfokuskan pada kebijakan pemda Kota Tangsel yaitu Perda No. 3 Tahun 2013, terkait program TPST 3R (Reduce, Reuse dan Recycle). Masalah dalam pengelolaan sampah adalah karena tidak adanya pengembangan pengelolaan sampah untuk memanfaatkan sampah dalam upaya mengurangi beban TPA serta masih rendahnya kesadaran masyarakat dalam menjaga kebersihan lingkungan. Mitra dalam kegiatan pengabdian ini adalah Paguyuban Bank Sampah Pamulang, Tangerang Selatan. Kegiatan Pengabdian Kepada Masyarakat yang dilakukan adalah dengan mengadakan kegiatan pelatihan pembuatan eco-enzyme dan dilanjutkan dengan paparan dari para Dosen mengenai pengelolaan keuangan usaha dan pemasaran produk turunan eco-enzym. Anggota Paguyuban Bank Sampah Pamulang berasal dari masyarakat kalangan menengah yang aktif dalam bidang pengelolaan sampah baik organik maupun anorganik. Banyak dari unit bank sampah produsen eco-enzym yang masih mengabaikan pembukuan transaksi keuangan. Paguyuban Bank Sampah Pamulang berbagi pengalaman bagaimana memulai aktivitas bank sampah dan mengembangkan usahanya dari awal sampai saat ini. Metode yang dipakai dalam kegiatan pengabdian ini adalah Metode Diskusi, pengembangan materi serta praktek singkat membuat laporan keuangan secara sederhana. Kata Kunci: bank sampah; eco enzym; pengelolaan keuangan Abstract Financial Management of Eco-Enzyme Manufacturer Waste Bank Units In South Tangerang. Financial management of the Waste Bank in meeting the needs of an innovating industry by focusing on South Tangerang City government policy, namely Regional Regulation No. 3 of 2013, related to the 3R TPST program (Reduce, Reuse and Recycle). The problem in waste management is due to the lack of development of waste management to utilize waste in an effort to reduce the burden on landfills and the low level of public awareness in maintaining environmental cleanliness. The partner in this service activity is the Pamulang Waste Bank Association, South Tangerang. The Community Service activities carried out were by holding training activities on making eco-enzymes and followed by presentations from lecturers regarding business financial management and marketing of eco-enzyme derivative products. Members of the Pamulang Waste Bank Association come from the middle class and are active in the field of waste management, both organic and inorganic. Many eco-enzymes producing waste banking units still ignore financial transaction bookkeeping. The Pamulang Waste Bank Association shares experiences on how to start waste bank activities and develop its business from the beginning to the present. The method used in this service activity is the Discussion Method, material development and short practice in making simple financial reports. Keywords: waste bank; eco-enzym; financial management
PENGARUH PERTUMBUHAN ASET, INVESTMENT OPPORTUNITY SET (IOS), DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN ((Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2022)) Muslimin, Rachmat Aji; Wenten, I Ketut
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8030

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pertumbuhan Aset, Investment Opportunity Set (IOS), dan Risiko Bisnis terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Data yang digunakan merupakan data sekunder dan metode yang digunakan yaitu analisis data panel dengan program Eviews versi 12 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain dan model yang digunakan dengan estimasi Fixed Effect Model (FEM). Pengambilan sampel dilakukan dengan teknik purposive sampling. Sampel yang terpilih berdasarkan kriteria sebanyak 10 (sepuluh) perusahaan dengan 5 tahun penelitian, maka diperoleh total sampel yang digunakan dalam menguji penelitian adalah 50 data. Penelitian ini menguji tiga variabel bebas yaitu Pertumbuhan Aset, Investment Opportunity Set (IOS), dan Risiko Bisnis yang mempunyai variabel terikat Kebijakan Dividen. Hasil penelitian ini pada uji parsial atau uji t menunjukkan bahwa Risiko Bisnis berpengaruh terhadap Kebijakan Dividen, sedangkan Pertumbuhan Aset dan Investment Opportunity Set (IOS) tidak berpengaruh terhadap Kebijakan Dividen. Dan secara simultan Pertumbuhan Aset, Investment Opportunity Set (IOS), dan Risiko Bisnis berpengaruh terhadap Kebijakan Dividen
The effect of firm size and transfer pricing on tax aggressiveness with institutional ownership as a moderating variable Lubis, Amina Faralina; Wenten, I Ketut
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1027

Abstract

This study aims to empirically prove the influence of firm size and transfer pricing on tax aggressiveness with institutional ownership as a moderating variable. The independent variables used in this research are firm size and transfer pricing. The dependent variable used in this research is tax aggressiveness and the moderating variable uses institutional ownership. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used purposive sampling, based on this method 14 (fourteen) companies were obtained, the data that was successfully used as a research sample was 8 (eight) companies with observations for 5 (five) years. The data used in this research is secondary data in the form of annual financial reports. The results of this research indicate that Firm Size and Transfer Pricing simultaneously have a significant effect on Tax Aggressiveness. The results of research conducted partially state that Firm Size and Transfer Pricing influence Tax Aggressiveness. Apart from that, Institutional Ownership is unable to moderate the influence of firm size and transfer pricing on Tax Aggressiveness.
EARNING MANAGEMENT'S, FIXED ASSET INTENSITY'S EFFECT ON TAX MANAGEMENT WITH MANAGEMENT COMPENSATION AS INTERVERNING VARIABLE Wenten, I Ketut; Doaly, Thom Deutmar Londo; Barly, Harry
Jurnal Mebis Vol. 8 No. 1: July 2023
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v8i1.421

Abstract

This study aims to examine and analyze the effect of earnings management and fixed asset intensity on tax management with management compensation as an intervening variable in primary consumer goods manufacturing companies. The data source used in this study is secondary data in the form of published company financial reports. In this study, the population consisted of 76 primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Meanwhile, the determination of the research sample used a purposive sampling method in order to obtain sample data of 64 companies or 120 research sample data. The analytical method used in this study is the panel data linear regression method and the data analysis technique used in this study is an application named eviews 10. The results show that partially earnings management has a significant effect on tax management, but asset intensity still has no effect on management tax. And simultaneously earnings management and fixed asset intensity affect tax management. Management compensation can mediate the effect of Earnings Management on Tax Management, but management compensation cannot mediate the effect of fixed asset intensity on tax management.
THE INFLUENCE OF MANAGERIAL OWNERSHIP AND CAPITAL STRUCTURE ON INCOME SMOOTHING Tely, Yohana; Wenten, I Ketut
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 2 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i2.3981

Abstract

This study aims to analyze the effect of managerial ownership and capital structure on income smoothing. This study uses quantitative methods with secondary data obtained from the annual financial statements of consumer goods industry companies listed on the Indonesia Stock Exchange in 2016-2020. The population used is 52 companies with a research period of 5 years, so that the sample that can be obtained is 14 companies. The analytical method used is the panel data regression analysis method with the estimation of model selection test, model suitability test (Chow test, Hausman test, Lagrange multiplier test), classical assumption test (normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), test hypothesis and test the coefficient of determination. The program used in this study is Eviews 10. Based on the test, it was found that the variables of managerial ownership and capital structure simultaneously (simultaneously) affect income smoothing or income smoothing. This study also proves that the managerial ownership variable has a significant effect on income smoothing and also that capital structure has a significant effect on income smoothing.
Pengaruh Capital intensity dan Growth Opportunity Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Wenten, I Ketut; Muzdalifah, Elva
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini menganalisis pengaruh Capital intensity dan Growth Opportunity terhadap agresivitaspajak, dengan ukuran perusahaan sebagai variabel moderasi. Studi ini berfokus pada perusahaansektor Consumer Non Cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023.Metode kuantitatif asosiatif digunakan, dengan data sekunder dari laporan keuangan tahunan.Sampel berjumlah 34 perusahaan (total 170 data) dipilih melalui purposive sampling. Analisis datamenggunakan regresi data panel dengan Fixed Effect Model (FEM), setelah melalui uji Chow danHausman. Uji asumsi klasik juga dilakukan. Hasil penelitian menunjukkan bahwa Capitalintensity tidak berpengaruh terhadap agresivitas pajak. Demikian pula, Growth Opportunity jugatidak berpengaruh signifikan terhadap agresivitas pajak. Lebih lanjut, ukuran perusahaan tidakmampu memoderasi (memperlemah) pengaruh Capital intensity maupun GrowthOpportunity terhadap agresivitas pajak. Kesimpulannya, kedua variabel independen tidak signifikanmemengaruhi agresivitas pajak, dan ukuran perusahaan tidak berperan sebagai moderasi
KNOWLEDGE OF FINANCE, BOOKKEEPING & TAXATION IMPROVED THE QUALITY OF LIFE FOR THE PEOPLE Darma, Sapta Setia; Djohar, Chaidir; Wenten, I Ketut; Raphael, Alexander
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4008

Abstract

Kedaung areas, Pamulang, South Tangerang, Banten, have a majority of the population as an entrepreneur. This area around 3 hectares with the population almost 1500 people that consist of junior high school graduated reached 85% and the majority is women. People in this areas were ensnared by loan sharks which caused by a lack of knowledge about managing finance and how to access to financial institutions, in addition the people in the community lack of understanding and skill about administration and recording or book keeping and taxation matter (especially taxes for a small business or Small Medium Enterprise), the tax is embedded in the daily activity because every citizen has the rights and obligations of taxes in the form of participating in the national development and also NPWP or taxpayer identity number is a common requirement when citizens dealing with private agencies or government institutions (with bank institution, public servant institution, etc.) Therefore this Community Service Activities (called PKM) was conducted with the participants who as entrepreneurs or others who in the Kedaung areas, Pamulang, South Tangerang, Banten. The method used in the form of requesting and collecting information from societies about existing problems and then given presentation and explanation about finance management and banking institution knowledge with an in-depth understanding of the material on how to manage to finance, access to banking institution, recording and book keeping and taxation and continued with feedback in the form of questions or input from participants and followed up by the PKM team with giving in theory or implementation. Community Service activities produced an increase in knowledge for finances and access financial institutions/banking, administrative/financial records, and taxation. The Community Service activities were expected to provide inspiration and motivation for the lecturers/researchers who would carry out the same activities, the knowledge provided could benefit the community, academics, and families.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM PUYUH MENJERIT Ratnasari, Fina; Ajimat, Ajimat; Ambarwati, Ambarwati; Wenten, I Ketut; Doaly, Thom Deutmar Londo
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20303

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan UMKM Puyuh Menjerit yang bertujuan untuk memberikan pembimbingan laporan keuangan dan perhitungan HPP kepada pemilik UMKM Puyuh Menjerit ibu Rizki Rahmi. Kegiatan PKM ini dilaksanakan pada hari Sabtu, 06 November 2021 via zoom meet dengan metode yang digunakan dalam pelaksanaan PKM ini adalah penyuluhan ceramah dan diskusi secara online. Diharapkan dengan adanya pembimbingan yang dilakukan secara virtual (online) oleh dosen pelaksana PKM Prodi Akuntansi Fakultas Ekonomi dan Bisni Universitas Pamulang Tangsel mengenai laporan keuangan dan pehitungan HPP pada UMKM Puyuh Menjerit akan meningkatakan sustainability UMKM Roti Eyang tersebut. PKM ini diharapkan dapat bermanfaat bagi berbagai pihak diantaranya pemilik UMKM, mahasiswa dan akademisi.Kata Kunci : Sustainability, UMKM, Laporan Keuangan
Dampak Berlakunya UU Omnibus Law Cluster Perpajakan Pada Grand Q Hotel Di Gorontalo Doaly, Thom Deutmar Londo; Wenten, I Ketut; Raphael , Alexander; Ratnasari, Fina
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 7 No. 2 (2021): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v7i2.71-77

Abstract

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk membangun sinergi akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo. Mengenai dampak perpajakan atas pemberlakuan Undang-undang Nomor 11 tahun 2020 tentang Cipta Kerja yang telah disahkan. Yang terkait dengan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP). Metode yang digunakan dalam pelaksanaan PKM ini adalah Penyuluhan/ceramah, Tutorial, dan Diskusi secara online. Bahwa dari hal tersebut hasil dari PKM ini adalah terbangunnya satu persepsi tentang sinergitas akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo berkaitan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP) dengan hal tersebut. Oleh karenanya PKM ini dilakukan berbentuk diskusi terbuka sehingga dapat menimbulkan pemahaman maupun pengetahuan baru.
Co-Authors Ajimat, Ajimat Ambarwati Arini, Dewi Ulfah Bahtiar Bahtiar Barly, Harry Darma, Sapta Setia Djohar, Chaidir Doaly, Thom Deutmar Londo Gunarto, Rudy Irawan Indrayani, Lioni Irlenda Octaviani Torada Lubis, Amina Faralina Maritza, Syarah Mendy, Egha Zanitha Muslimin, Rachmat Aji Muzdalifah, Elva Nadi, Luh Raphael , Alexander Raphael, Alexander Ratnasari, Fina Sakdiyah, Siti Anis Tely, Yohana Titin Sari Rahayu