Articles
<![CDATA[Pengaruh Struktur Kepemilikan, Keputusan Pendanaan, dan Tingkat Inflasi Terhadap Nilai Saham Perusahaan ]]>
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Pratiwi, Wening]]>
<![CDATA[ Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban ]]>
Publisher : <![CDATA[Prodi Akuntansi STIE Hidayatullah Depok ]]>
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DOI: 10.55182/jnp.v4i1.425
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh struktur kepemilikan, keputusan pendanaan dan tingkat inflasi terhadap nilai saham perusahaan. Penelitian ini dilakukan di perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Jenis penelitian yang digunakan adalah kuantitatif. Sampel dikumpulkan menggunakan metode purposive sampling. Jumlah sampel sebanyak 21 perusahaan dengan data yang terkumpul adalah 105 data observasi. Data diolah menggunakan Program Statistik Eviews 12 untuk menguji hipotesis menggunakan analisis regresi data panel. Hasil uji statistik F menunjukkan bahwa struktur kepemilikan, keputusan pendanaan dan tingkat inflasi secara simultan berpengaruh signifikan terhadap nilai saham perusahaan. Hasil uji statistik t menunjukkan bahwa keputusan pendanaan dan tingkat inflasi secara parsial berpengaruh positif dan signifikan terhadap nilai saham perusahaan, namun struktur kepemilikan manajerial dan struktur kepemilikan institusional secara parsial tidak berpengaruh terhadap nilai saham perusahaan.]]>
<![CDATA[PELATIHAN AKUNTANSI DAN KEWIRAUSAHAAN PADA PONDOK PESANTREN AL-TSANIYYAH SEBAGAI ALTERNATIF PEMBERDAYAAN MASYARAKAT MANDIRI ]]>
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Sicilia, Mita]]>;
<![CDATA[Yazid, Abu]]>
<![CDATA[ Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jac.v1i2.101
<![CDATA[Research and Community Service (PKM) is one of the manifestations of the Tri Dharma of Higher Education. PKM activities is to foster lecturers in improving their abilities and skills as well as the existence of Pamulang University which is an agent of change in order to provide significant benefits to society. The Unpam Accounting Study Program held PKM at Al-Tsaniyyah Islamic Boarding School in South Tangerang Banten. PKM at Al Tsaniyah Islamic Boarding School is to provide accounting and entrepreneurship training and improve hard skills in the field of digital entrepreneurship and utilization in terms of data collection, use of digital interpreneurship content to students as provisions in their future. The materials of PKM are throughout presentations, discussions and training, at the end of the session to find out the extent to which the material can be absorbed, questions and answers are asked to the students and door prizes are given.]]>
<![CDATA[PELATIHAN DASAR-DASAR AKUNTANSI, KEWIRAUSAHAAN DAN PERPAJAKAN PADA PONDOK PESANTREN NURUL IHSAN ]]>
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Dewi, Eka Kusuma]]>;
<![CDATA[Saga, Baharuddin]]>
<![CDATA[ Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jac.v1i2.105
<![CDATA[Tri Dharma College is the three main tasks that must be fulfilled by the academic civilisation of college, one of the forms of implementation of the main task is the execution of devotion to the community (PKM). PKM activities are activities that include the application, development and dissemination of science. The activities of PKM form a collaboration of education and teaching between colleges and community partners. This time, the lecturer of the Accountancy Studies Program of the University of Pamulang organized a PKM at the Nurul Ihsan Pondok Pesantren in Tangerang South Banten. The implementation of the PKM is divided into three material sessions and is carried out by methods of presentation, training and discussion. At the end of the presentation session, questions were answered to the centers included with the award of the doorprize. The PKM activities are expected to complement the training science curriculum in which the centri not only have strong Islamic values but also accounting, entrepreneurship and taxation skills that are useful for self-development.]]>
<![CDATA[Pengaruh Firm Size dan Investment Opportunity Set Terhadap Firm Value Dengan Variabel Moderasi Earning Quality ]]>
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Falih , Latifah Safara]]>
<![CDATA[ Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jebmi.v2i1.545
<![CDATA[The purpose of this study is to analyze the effect of firm size and IOS on firm value with earning quality as a moderator. The independent variables in this study are firm size and IOS, the dependent variable is firm value while earning quality is used as a moderating variable. This study uses quantitative methods and secondary data. Data was obtained from infrastructure sector companies listed on the Indonesia Stock Exchange in 2019-2023. The data was analyzed using the moderated regretion analysis method and the results of the study indicated that firm size had a significant negative effect on firm value, IOS had a significant positive effect on firm value, earning quality moderated the effect of IOS and firm value in a negative direction, while in the relationship between firm size and firm value, the earning quality moderating variable was unable to moderate the effect of firm size on firm value. The size of the firm does not reflect the productive use of assets, but choosing the right investment can increase the company's profits. High investment if accompanied by low earning quality can increase the use of debt, thereby reducing firm value.]]>
<![CDATA[Literasi Sustainability : Gerakan dan Promosi Keberlanjutan pada SMAS 1926 Pamulang ]]>
<![CDATA[Riyadi, Tomi]]>;
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Maradina, Julian]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 12 (2025): Februari ]]>
Publisher : <![CDATA[Amirul Bangun Bangsa ]]>
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DOI: 10.59837/jpmba.v2i12.2076
<![CDATA[Kegiatan Pengabdian Kepada Masyarakat (PKM) dengan tema "Literasi Sustainability: Gerakan dan Promosi Keberlanjutan" di SMAS 1926 Pamulang bertujuan untuk meningkatkan kesadaran dan pemahaman tentang isu-isu keberlanjutan di kalangan siswa dan perangkat sekolah. Metode Pelaksanaan melalui penyuluhan dan edukasi, kegiatan ini bertujuan untuk mengintegrasikan konsep keberlanjutan dalam kurikulum dan kehidupan sehari-hari di sekolah. Pada tahap awal, dilakukan wawancara dengan kepala sekolah, dilanjutkan dengan observasi fasilitas dan infrastruktur yang ada dalam lingkungan sekolah. Kebijakan dan kurikulum sekolah terkait Pendidikan keberlanjutan dan peran guru, staf dan siswa dalam mendukung insitaif keberlanjutan. Tahap pelaksanaan siswa dan perangkat sekolah diminta mengisi pertanyaan dan pernyataan kuesioner yang mencakup konsep dan topik-topik seperti perubahan iklim, pengelolaan sumber daya alam, pola konsumsi ramah lingkungan, dan keberagaman sosial. Kuesioner ini disebarkan kepada siswa, guru, dan staf sekolah untuk mengidentifikasi tingkat pemahaman mereka terhadap keberlanjutan. Berdasarkan hasil kuesioner, program edukasi selanjutnya dirancang untuk memperdalam pemahaman dan menggerakkan tindakan konkret di tingkat sekolah dan komunitas. Melalui pendekatan ini, SMAS 1926 Pamulang diharapkan dapat berperan aktif dalam menciptakan budaya keberlanjutan di kalangan siswa dan masyarakat.]]>
<![CDATA[Corporate Social Responsibility (CSR) dan Tax Avoidance: Bukti Empiris dari Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Wahyuningsih, Wahyuningsih]]>;
<![CDATA[Zenabia, Tsarina]]>
<![CDATA[ Journal of Economics, Bussiness and Management Issues Vol. 2 No. 2 (2025): Maret ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jebmi.v2i2.632
<![CDATA[This study aims to analyze the effect of Corporate Social Responsibility (CSR) and sales growth on tax avoidance in manufacturing companies in the food and beverage sector for the period 2019–2023. This research employs a quantitative approach with purposive sampling. Data processing is conducted using E-Views 12 with a multiple linear regression model. Classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, indicate that the data meet the necessary analytical requirements. The findings reveal that CSR has a significant effect on tax avoidance, while sales growth does not significantly influence tax avoidance. Simultaneously, CSR and sales growth collectively affect tax avoidance. The coefficient of determination is 54.49%, indicating that the independent variables explain this proportion of the variation in tax avoidance, while the remaining 45.51% is influenced by other factors outside the model. These findings highlight the crucial role of CSR in corporate tax avoidance practices, whereas sales growth does not directly impact the level of tax avoidance.]]>
<![CDATA[Pengaruh Karakteristik Perusahaan dan Tingkat Utang terhadap Tax Avoidance ]]>
<![CDATA[Dwita, Marviana Nur]]>;
<![CDATA[Zenabia, Tsarina]]>
<![CDATA[ Journal of Economics, Bussiness and Management Issues Vol. 2 No. 3 (2025): Juni ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jebmi.v2i3.633
<![CDATA[This study aims to empirically examine the effect of company characteristics and leverage on tax avoidance in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The research method employed is quantitative with an associative approach in a causal relationship. Secondary data obtained from company financial reports were used in this study. The sample was selected using the purposive sampling method, resulting in 17 companies observed over five years. Data analysis was conducted using panel data regression with the assistance of E-Views 12 software. The results indicate that, simultaneously, company characteristics and leverage have a significant effect on tax avoidance. However, partially, company characteristics do not affect tax avoidance, nor does leverage. This study has several limitations, including the sample scope, which only covers one industrial sector over a five-year observation period, and the limited independent variables used, as there are other factors that may influence tax avoidance. Additionally, data collection constraints were encountered due to some companies not fully disclosing their financial statements each year.]]>
<![CDATA[FINANCIAL PERFORMANCE MEMODERASI HUBUNGAN AGENCY COST DAN DIVIDEND POLICY ]]>
<![CDATA[Zenabia, Tsarina]]>;
<![CDATA[Effriyanti]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i2.54
<![CDATA[Dividend distribution is still the main attraction for investors compared to capital gains because dividends promise a more certain thing and dividend distribution aims to maximize shareholder prosperity. This study examines the effect of agency costs on dividend policy with financial performance as moderation in the non-cyclical manufacturing industry. Quantitative research method with secondary data obtained from the Indonesia Stock Exchange (IDX) for the period 2018-2022. Partial test results of executive compensation and free cash flow have a positive effect on dividend policy with prob. value 0.0014 < α 0.05 and 0.0027 < α 0.05. Return on equity (ROE) successfully moderates the negative effect of common stock distribution and dividend policy with prob. value 0.0153 < α 0.05. Similarly, ROE strengthens the positive relationship of free cash flow on dividend policy with prob. value 0.0004 < α 0.05 with an initial coefficient of 1.0968 before moderation to 4.4727 after moderation.]]>
<![CDATA[PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN BIAYA OPERASIONAL TERHADAP PENGENAAN PAJAK PENGHASILAN BADAN ]]>
<![CDATA[Nurfadillah, Sadriyah]]>;
<![CDATA[Zenabia, Tsarina]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v1i3.165
<![CDATA[This research aims to find out and provide empirical evidence regarding tax planning, capital structure and operational costs regarding the imposition of corporate income tax in Consumer Non-Challical companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2018-2022 period. The type of research used is quantitative research. The number of samples in this study was 90 observation data from 18 Consumer Non-Challical companies in the food and beverage sub-sector for the period 2018-2022 which was obtained using a purposive sampling method based on the criteria that had been carried out. The data used is secondary data, namely in the form of audited financial reports for 2018-2022 obtained from the official website of the Indonesian Stock Exchange and the official websites of each company. The data analysis technique used is multiple linear regression analysis using e-views 12 software. The results of this research based on partial test results state that tax planning, capital structure and operational costs influence the imposition of corporate income tax. Based on the simultaneous test, it is stated that tax planning, capital structure and operational costs simultaneously influence the imposition of corporate income tax.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL, KEPUTUSAN INVESTASI DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MULTINASIONAL SEKTOR NON-CYCLICALS YANG TERDAFTAR DI BEI (PERIODE 2019-2023) ]]>
<![CDATA[Sena, Teresia]]>;
<![CDATA[Zenabia, Tsarina]]>
<![CDATA[ Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025 ]]>
Publisher : <![CDATA[Publika Citra Media ]]>
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DOI: 10.62237/jna.v2i2.251
<![CDATA[This study aims to analyze the effect of intellectual capital, investment decisions and financial performance on firm value in manufacturing companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange in 2019-2023. Firm value is measured by Price Book Value (PBV), intellectual capital is measured by Value Added Intellektual Capital (VAIC), investment decisions are measured by Price Earning Ratio (PER) and financial performance is measured by Return On Asset (ROA). The sample selection technique in this study used purposive sampling and obtained 32 sample companies. Panel data regression hypothesis testing using eviews software version 9. The results of this study indicate that Intellectual capital, investment decisions and financial performance simultaneously have a significant positive effect on firm value. Intellectual capital has a positive and significant effect on firm value. Investment decisions have a positive and significant effect on firm value. Financial performance has no positive and significant effect on firm value.]]>
