Article Per Year (5 Year)
p-Index From 2021 - 2026
2.636
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Bisnis (Inovbiz) IKRA-ITH EKONOMIKA Jurnal MEBIS (Manajemen dan Bisnis) Performance : Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Educoretax Jurnal Impresi Indonesia AKADEMIK: Jurnal Mahasiswa Humanis Formosa Journal of Sustainable Research (FJSR) BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) J-CEKI
Wenten, I Ketut
Unknown Affiliation
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
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.
The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel Bahtiar, Bahtiar; Wenten, I Ketut
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.965

Abstract

This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.
The Influence of Ownership Structure, Business Risk, Growth Opportunity on Dividend Policy Mendy, Egha Zanitha; Wenten, I Ketut
Formosa Journal of Sustainable Research Vol. 3 No. 2 (2024): February, 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i2.8209

Abstract

The aim of this research is to determine the effect of Ownership Structure, Business Risk and Growth Opportunity on Dividend Policy in Consumer Companies listed on the Indonesia Stock Exchange in 2017 – 2022. Through the purposive sampling method, samples were collected from 36 companies for 6 years for research puproses. By utilizing Microsoft Excel and Eview 9 application software, the analysis process for this research involves panel data regression analysis. According to research, dividend policy is influenced by ownership structure and business risk and growth opportunity. Share ownership structure has no effect on Dividen Policy, while business risk partially has an effect on Dividend Policy and Growth Opportunity has no effect on dividend policy
Pengaruh Green Accounting dan Capital Structure terhadap Financial Performance dengan Firm Debt sebagai Variabel Moderasi Maritza, Syarah; Wenten, I Ketut
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1029

Abstract

This research aims to test and analyze the influence of green accounting and capital structure on financial performance which is moderated by firm debt. The analysis was carried out using annual reports of companies listed in the Industrial sector on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The samples used in this research were 9 samples of Industrial companies obtained using the purposive sampling technique using the following criteria. which has been set. The data used is secondary data in the form of annual reports of public companies published on the Indonesia Stock Exchange (BEI) website and the company's official website. This research uses 2 independen variabels, namely green accounting (X1) and capital structure (X2) with a dependent variabel, namely financial performance (Y), and a moderating variabel, namely firm debt (Z). This research uses the panel data regression as an analysis technique which is carried out using the E-Views 12 Student Version Lite software. The research results showed that green accounting and capital structure simultaneously influence financial performance. Green accounting partially did not have any effect on financial performance, capital structure partially has an effect on financial performance. Firm debt was not able to moderate the influence of green accounting on financial performance, firm debt was able moderate the influence of capital structure on financial performance.
Optimalisasi Pemasaran Online Bagi UMKM melalui Strategi Digital Branding dan SEO Nadi, Luh; Wenten, I Ketut; Gunarto, Rudy Irawan
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50553

Abstract

Amidst the rapid digital transformation, Micro, Small, and Medium Enterprises (MSMEs) face major challenges in reaching the digital market effectively. Lack of understanding of digital branding and Search Engine Optimization (SEO) strategies causes the visibility of MSME products in the online realm to be still low, thus hampering the growth and competitiveness of their business. For that, we, the lecturers, want to carry out Community Service at the Cibadung Village office, Gunung Sindur sub-district, Bogor Regency. This Community Service aims to help and provide direction and input for MSMEs in Cibadung Village in solving problems faced by digital marketing activities, to optimize MSME online marketing through increasing competence in building a digital brand image and implementing SEO techniques practically and sustainably. This Community Service is carried out using lecture, tutorial, discussion and evaluation methods. This Community Service was attended by 45 MSMEs. MSMEs are given an understanding of the importance of building a strong brand image (Branding) and increasing digital traffic through basic SEO techniques. After the presentation of the material, these MSMEs were free to ask questions as widely as possible to the speakers, and there were many questions from the participants regarding the presentation of the material. As a result, the activity showed that participants experienced asignificant increase in their ability to manage digital media, build a strong brand image, and increase digital traffic through basic SEO techniques. Keywords: UMKM, Digital Branding, SEO, Online Marketing, Digital Visibility
Pengaruh Financial Constraints Dan Transfer Pricing Terhadap Tax Aggressiveness Dengan Ukuran Perusahaan Sebagai Pemoderasi Wenten, I Ketut; Titin Sari Rahayu
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v5i1.11619

Abstract

Tax aggressiveness menjadi salah satu isu yang tidak bisa diabaikan. Hal ini dapat dipengaruhi oleh berbagai faktor. Penelitian ini menguji pengaruh financial constraints dan transfer pricing terhadap tax aggressiveness dengan ukuran perusahaan sebagai pemoderasi. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh 25 perusahaan sektor consumer non-cyclical yang terdaftar di BEI tahun 2019-2023 yang memenuhi kriteria dalam penelitian ini, sehingga 125 data laporan keuangan diolah dalam penelitian ini. Metode analisis pada penelitian ini menggunakan regresi data panel dan Moderated Regression Analysis (MRA) yang diolah menggunakan EViews 12. Hasil penelitian menunjukkan bahwa financial constraints tidak berpengaruh terhadap tax aggressiveness, sementara transfer pricing berpengaruh signifikan. Ukuran perusahaan tidak mampu memoderasi hubungan antara financial constraints dan tax aggressiveness, namun mampu memoderasi pengaruh transfer pricing terhadap tax aggressiveness. Temuan ini menunjukkan bahwa aktivitas transfer pricing dapat menjadi perhatian khusus untuk mencegah adanya tax aggressiveness.
Co-Authors Ajimat, Ajimat Alifiya, Liska Ambarwati Arini, Dewi Ulfah Bahtiar Bahtiar Barly, Harry Darma, Sapta Setia Djohar, Chaidir Doaly, Thom Deutmar Londo Gunarto, Rudy Irawan Indrayani, Lioni Khasanah, Lailatul Lubis, Amina Faralina Maritza, Syarah Mendy, Egha Zanitha Muslimin, Rachmat Aji Muzdalifah, Elva Nadi, Luh Raphael , Alexander Raphael, Alexander Ratnasari, Fina Tely, Yohana Titin Sari Rahayu