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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Accounting Research Unit (ARU JOURNAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business
Cahyani, Yenni
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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STRATEGI PENINGKATAN NILAI PERUSAHAAN: Peran Struktur Modal, Pertumbuhan, dan Kepemilikan Institusional Cahyani, Yenni; Sinaga, Nia Novita
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.835

Abstract

The purpose of this research is to determine the influence of Capital Structure, Company Growth, Institutional Ownership Structure on Company Value. The population used in this research was 86 property and real estate services sub-sector companies listed on the Indonesian stock exchange with a sample of 15 companies and 5 years of observation with a total sample of 75 data. This research was conducted using quantitative descriptive analysis. The object of this research is the Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data collection was carried out using the purposive sampling method. The data analysis techniques used are classical assumption testing, panel data regression analysis and hypothesis testing. The results of this research conclude that simultaneously, capital structure, company growth and institutional ownership structure have a positive effect on company value in property and real estate services sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, whereas partially capital structure does not influence on company value in property and real estate services sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, company growth has a positive effect on company value for property and real estate services sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period , and it was concluded that the institutional ownership structure had no effect on company value in Property and real estate services sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The results of this research suggest that the company should increase the effective use of assets so that the company's share price can increase and be able to generate the expected profits. By increasing profits, the value of the company will also increase. This can attract the attention of investors to invest.
Pendampingan Peningkatan Daya Saing UMKM melalui Implementasi E-Bisnis Berbasis Data dan Teknologi Digital Indrayani, Lioni; Pratiwi, Adhitya Putri; Cahyani, Yenni
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50781

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in both local and national economies, yet they often face challenges in adopting digital technology, particularly in the Gunung Sindur District. This Community Service Program aims to enhance the competitiveness of MSMEs through the implementation of data-driven and technology-based e-business solutions. The program includes several key stages: assessing digital readiness, providing digital literacy and e-business strategy training, offering technical assistance in using marketplaces, social media, and financial applications, as well as ongoing monitoring and evaluation. Initial results show improved understanding of digital technology, the adoption of online marketing strategies, and increased operational efficiency and market access. This initiative is expected to foster sustainable digital transformation in the MSME sector and contribute to the economic well-being of the local community. Keywords: MSMEs, e-business, digitalization, competitiveness, data management, technology transformation
Kualitas Laba: Sebuah Studi Empiris pada Perusahaan LQ45 di Indonesia Hariyanto, Yonatan Fredy; Cahyani, Yenni
Accounting Research Unit (ARU Journal) Vol 6 No 2 (2025): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol6iss2pp96-105

Abstract

Penelitian ini bertujuan untuk menganalisis dampak struktur modal, ukuran perusahaan, dan pertumbuhan laba terhadap kualitas laba perusahaan yang terdaftar dalam indeks LQ45 di Indonesia. Dengan menggunakan pendekatan asosiatif kuantitatif, data sekunder dikumpulkan dari laporan keuangan perusahaan, Bursa Efek Indonesia (BEI), dan sumber-sumber lain yang dapat dipercaya, yang mencakup periode 2019 hingga 2023. Analisis regresi linier berganda dengan data panel digunakan untuk menganalisis hubungan antar variabel. Hasil penelitian menunjukkan bahwa struktur modal memiliki pengaruh negatif signifikan terhadap kualitas laba, karena utang yang berlebihan meningkatkan tekanan keuangan, yang mengarah pada potensi manipulasi laba. Sebaliknya, ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas laba, karena perusahaan yang lebih besar, terlepas dari sumber daya yang dimilikinya, kemungkinan masih terlibat dalam manajemen laba karena kompleksitas operasional. Selain itu, pertumbuhan laba tidak menjamin kualitas laba yang lebih tinggi, karena tekanan untuk mempertahankan pertumbuhan dapat mendorong manajer untuk memanipulasi laba. Penelitian ini memberikan kontribusi pada teori keagenan dengan menggambarkan bagaimana tekanan keuangan mempengaruhi keputusan manajerial. Secara praktis, penelitian ini menyarankan agar perusahaan memprioritaskan struktur modal yang seimbang dan tata kelola perusahaan yang kuat untuk memastikan transparansi dan keandalan laporan keuangan.
Pengaruh Pajak, Kinerja Keuangan dan Mekanisme Bonus Terhadap Transfer Pricing Halawa, Nevirida; Cahyani, Yenni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4057

Abstract

This study aims to provide empirical evidence regarding the influence of tax, financial performance, and bonus mechanisms on transfer pricing practices in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Transfer pricing continues to be a central issue in corporate taxation and financial policy, particularly within sectors characterized by stable demand and frequent intra-group transactions. The sample was determined using a purposive sampling technique, resulting in 12 companies and 60 firm-year observations collected over a five-year period. Panel data regression was employed as the analytical method, and a series of model specification tests identified the Random Effect Model (REM) as the most appropriate approach. All data were processed using EViews 12 software to ensure analytical accuracy and methodological rigor. The results show that tax has a significant effect on transfer pricing with a probability value of 0.0037 < 0.05, while financial performance has no effect on transfer pricing with a probability value of 0.8811 > 0.05. The bonus mechanism also has no effect on transfer pricing with a probability value of 0.4124 > 0.05. However, when tested simultaneously, the three variables collectively have a significant effect on transfer pricing with a probability value of 0.0244 < 0.05.
Pengaruh Kepemilikan Manajerial, Struktur Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak ziah, Fauziah; Cahyani, Yenni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4318

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, struktur modal, dan ukuran perusahaan terhadap agresivitas pajak pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan yang diperoleh melalui situs resmi BEI dan website resmi masing-masing perusahaan. Penentuan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 10 perusahaan dengan total 50 observasi. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan perangkat lunak Microsoft Excel 2019 dan EViews 12. Hasil penelitian menunjukkan bahwa secara simultan kepemilikan manajerial, struktur modal, dan ukuran perusahaan berpengaruh terhadap agresivitas pajak. Namun, secara parsial kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak, demikian pula struktur modal yang tidak menunjukkan pengaruh signifikan. Sementara itu, ukuran perusahaan terbukti berpengaruh terhadap agresivitas pajak. Hasil ini mengindikasikan bahwa karakteristik perusahaan, khususnya ukuran perusahaan, memiliki peran penting dalam menentukan tingkat agresivitas pajak yang dilakukan perusahaan. Temuan penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur di bidang akuntansi dan perpajakan serta menjadi bahan pertimbangan bagi manajemen perusahaan, investor, dan regulator dalam merumuskan kebijakan tata kelola perusahaan yang lebih efektif guna mengendalikan praktik agresivitas pajak.
Co-Authors Ahmad Rifai Halawa, Nevirida Hariyanto, Yonatan Fredy Hidayah, Wulan Nur Holiawati, Holiawati Indrayani, Lioni Ismanto, Juli Mardiani, Diah Muanifah, Suciati Mu’arif, Syamsul Nur Anissa Pratiwi, Adhitya Putri Purnomo, Listiya Ike Rachma Wati, Rachma Ruhiyat, Endang Santiko Vidiarto, Bagus Sinaga, Nia Novita Sri Agustina, Sri Yulianto Yulianto Ziah, Fauziah