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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi AKADEMIK: Jurnal Mahasiswa Humanis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Jurnal Nusa Akuntansi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Finatariani, Endah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KPP PRATAMA SERPONG) Jelita, Yosefina Osilia; Finatariani, Endah
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.77

Abstract

This research aims to determine the influence of the use of information technology, tax knowledge and taxpayer awareness on individual taxpayer compliance. This type of research is quantitative research. The method used in collecting primary data is by distributing questionnaires to taxpayers. The population of this research is Taxpayers registered at KPP Pratama Serpong. The sampling technique was carried out using the incidental sampling method and obtained 100 respondent data as a result of distributing the questionnaire. The analytical method used in this research is descriptive statistical test analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, and hypothesis testing using SPSS 23 software. The results of the research using the t or partial statistical test show that the use of Information Technology, Tax Knowledge and Taxpayer Awareness influence Individual Taxpayer Compliance
PENGELOLAAN KEUANGAN KELUARGA DAN PENGENALAN DASAR-DASAR INVESTASI MENUJU KELUARGA MANDIRI BAGI IBU-IBU RW 08 KELURAHAN SUDIMARA BARAT TANGERANG SELATAN Zenabia, Tsarina; Setianingsih, Setianingsih; Annisa, Annisa; Septiningrum, Liana Dwi; Finatariani, Endah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2021): 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.v2i1.8793

Abstract

Pengabdian Kepada Masyarakat (PKM) dengan judul “Pengelolaan Keuangan Keluarga dan Pengenalan Dasar-dasar Investasi Menuju Keluarga Mandiri” bertujuan untuk memberikan penyuluhan tentang dasar-dasar perencanaan keuangan dalam keluarga dan pentingnya para ibu rumah tangga melakukan pengelolaan penghasilan untuk dapat memenuhi kebutuhan hidup. Sasaran PKM kali ini adalah ibu-ibu rumah tangga dimana seorang ibu merupakan Madrasah Al-Ula, ibu merupakan rumah bagi anak-anaknya, ibu adalah pengajar, pendidik, pengelola rumah tangga yang utama dalam keluarga. Ibu juga berfungsi sebagai “Menteri Keuangan” yang bertugas merencanakan dan mengelola keuangan keluarga. Perencanaan keuangan yang baik dan efektif dapat mencegah keluarga dari ketergantungan untuk berhutang, memenuhi kebutuhan hidup sesuai dengan skala prioritas. Ceramah dan diskusi PKM juga menggerakkan keluarga untuk lebih produktif tidak hanya mengharapkan satu penghasilan saja namun juga berusaha untuk berwirausaha mendapatkan penghasilan dari usaha sampingan. Penghasilan yang diperoleh keluarga tidak hanya digunakan untuk memenuhi kebutuhan hidup namun juga dikelola dan dialokasikan untuk keadaan darurat, serta disimpan dalam bentuk investasi.
PENGARUH INKLUSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA DENGAN KEBERLANJUTAN USAHA SEBAGAI VARIABEL INTERVENING PADA SEKTOR USAHA UMKM DI KOTA DEPOK Finatariani, Endah; Rosini, Iin; Nofriyanti, Nofriyanti
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.780

Abstract

In Depok City, the MSME (Micro, Small and Medium Enterprises) business sector plays an important role in the local economy. However, most MSMEs in the city still face various challenges, including financial access issues and low financial literacy levels. Therefore, financial inclusion and financial literacy have the potential to have a positive impact on the business performance of MSMEs in Depok City. This study aims to test and analyze the effect of financial inclusion and financial literacy with business sustainability as an intervening variable in the MSME business sector in Depok City. This study involved MSME players in Depok City using the Non Probability sampling method with a population of 7911 which was processed using the Slovin formula into 100 research samples. The data were processed using the Partial Least Square- Structural Equation Modeling (PLS-SEM) method. This type of research is quantitative research, using primary data, the findings report that Financial Inclusion affects the Performance and Sustainability of MSME Businesses, Financial Literacy affects the Performance and Sustainability of MSME Businesses, as evidenced by Business Sustainability being able to mediate Financial Inclusion on MSME Performance and Business Sustainability being able to mediate Financial Literacy on MSME Performance. This can be a reference for MSME players to realize the importance of access to banking services to get the best results. finance so that it can improve the performance of MSMEs and their Business Sustainability. Based on the results of this study, many MSMEs continue to survive in their business activities, it is proven that they are able to survive for more than 5 years in Depok City.
Pengaruh Pertumbuhan Perusahaan, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan Jullia, Mega; Finatariani, Endah
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.v4i3.1024

Abstract

This research aims to examine and analyze the influence of managerial ownership and institutional ownership on firm value in non-cyclical consumer companies. This research uses quantitative methods and the data used is secondary data. The population in this study is non-cyclical consumer companies listed on the +Indonesia Stock Exchange for the 2018-2022 period. The method for determining the sample uses purposive sampling. A total of 113 companies were obtained over a 5 year period so that the total obtained was 28 sample data. The method used is multiple linear regression, descriptive statistical test, panel data regression model analysis, the selected model selection test is the Fixed Effect Model, classical assumption test, multiple linear test and hypothesis testing with the help of Eviews version 12 data processing. simultaneously shows that Company Growth, Managerial Ownership and Institutional Ownership which are proxied together have an effect on Company Value. The results of partial hypothesis testing show that company growth and institutional ownership have an effect on company value, while managerial ownership has no effect on company value.
How Capital Intensity, Sales Growth, and Inventory Intensity Influence Tax Aggressiveness Rahma, Ayumi; Agustinus, Erick; Finatariani, Endah
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p361-369

Abstract

Taxation constitutes a major component of government revenue, serving as a crucial instrument for financing public expenditures and supporting national development programs. On the other hand, corporations tend to view taxes as a reduction in earnings and therefore seek ways to reduce the burden, one of which is through tax aggressiveness. Although still within the boundaries of tax regulations, such practices diminish potential state revenue and remain a concern for policymakers. This research explores the influence of capital intensity, sales growth, and inventory intensity on corporate tax aggressiveness. The study focuses on firms in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023. The sample was determined using purposive sampling in line with predetermined criteria, while panel data regression was employed for hypothesis testing. The findings reveal that capital intensity, sales growth, and inventory intensity jointly exert a significant impact on tax aggressiveness. Moreover, partial analysis confirms that each variable individually contributes to explaining variations in tax aggressiveness. These results underscore the importance of firm-level financial policies in shaping corporate tax behavior.
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Kepemilikan Institusional Terhadap Tax Avoidance Angie, Novita; Finatariani, Endah
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1075

Abstract

Tax avoidance remains a critical issue in corporate governance as it directly influences state revenue and reflects managerial decision-making. This study aims to analyze the effect of firm size, sales growth, and institutional ownership on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Using a quantitative research design, the study employed panel data regression with purposive sampling to select 14 companies, yielding 70 firm-year observations. Secondary data were obtained from audited annual financial reports. The results show that firm size has no significant effect on tax avoidance, indicating that company scale is not a determining factor in tax planning strategies. Sales growth has a negative and significant effect, suggesting that higher sales performance reduces the likelihood of tax avoidance practices. Meanwhile, institutional ownership does not significantly affect tax avoidance. These findings emphasize the importance of company performance in shaping tax behavior, while ownership structure and firm size play a limited role. The study implies that policymakers and stakeholders should consider growth dynamics when designing regulations and strategies to mitigate tax avoidance practices in the Indonesian market context.
Pelatihan Pencatatan Keuangan Sederhana Melalui Aplikasi Akuntansi Bersama Mitra Eskabeh Pamulang Setianingsih, Setia; Muanifah, Suciati; Finatariani, Endah
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.53792

Abstract

Community service is one of the manifestations of the Tri Dharma of Higher Education that bridges community needs with academic competencies. Pamulang University, through the Accounting Study Program, in collaboration with Mitra Eskabeh Pamulang, carried out an assistance program for Micro, Small, and Medium Enterprises (MSMEs) in Bambu Apus, Pamulang. The main problems faced by the partners were limited understanding of accounting, the absence of separation between business and personal finances, minimal transaction recording, and a lack of knowledge regarding the Break Even Point (BEP) as a basis for profit planning.The program was conducted on April 24–26, 2025, using lectures, discussions, practical sessions, and sharing sessions. The materials included the preparation of simple financial statements, cash flow recording, cost of production calculation, and BEP training. Monitoring and evaluation were carried out through online mentoring to ensure continuous consultation.The results showed significant improvement. Participants began to understand the function of financial statements as a basis for decision-making, separate business and personal assets, and prepare simple financial records. BEP training provided positive impacts, enabling participants to determine the break-even point, plan sales targets, and set selling prices more rationally. Beyond technical skills, the activity also fostered awareness of the importance of systematic financial recording and the use of digital applications to support business management.  Keywords: MSMEs, Community Service, Accounting, Break Even Point
Co-Authors Agustinus, Erick Alsavina, Zeninah Angie, Novita Anisa Anisa Annisa Annisa Astuti, Widiyanti Rahayu Budi DARSITA, ITA Fauzan, Muhammad Luthfi Jelita, Yosefina Osilia Jullia, Mega Mawardi, Syamsi Muanifah, Suciati Nofriyanti Nofriyanti Paeno, Paeno Purwatiningsih Purwatiningsih Rahma, Ayumi Rosini, Iin Septiningrum, Liana Dwi Setianingsih Setianingsih, Setianingsih Setianingsih, Setia Zenabia, Tsarina