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All Journal Competitive Jurnal Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Journal of Artificial Intelligence and Digital Business KENDALI: Economics and Social Humanities International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Rachmania, Dewi
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENGARUH KINERJA KEUANGAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP ISLAMIC SOCIAL REPORTING (ISR) (Pada Bank Umum Syariah di Indonesia Periode 2014-2018) Rachmania, Dewi; Alviana, Nurul
COMPETITIVE Vol 4, No 1 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i1.2317

Abstract

This study aims to study the Effect of Financial Performance and Good Corporate Governance (GCG) Approaches to Islamic Social Reporting (ISR) in Islamic Commercial Banks (BUS). The methodology used in this study uses purposive sampling, the samples obtained were 9 companies so that there were 45 observational data. The data analysis method used is panel data regression analysis processed using E-views 9.0. The results of this study indicate that the profitability proxied by Return on Assets (ROA) does not have a significant effect on Islamic Social Reporting (ISR) with a Prob value of 0.6739, leverage proxied by Debt to Equity Ratio (DER) has a significant positive effect on Islamic Social Reporting (ISR) with a value of Prob 0.0341, the board of commissioners does not have a significant influence on Islamic Social Reporting (ISR) with a value of 0.2572 Prob, and the audit committee has a significant positive effect on Islamic Social Reporting (ISR) with a Prob value of 0.0089.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS dan KOMISARIS INDEPENDEN TERHADAP MANAJEMEN PAJAK Irmadina, Zahra Puji; Zulaecha, Hesty Ervianni; Hidayat, Imam; Rachmania, Dewi
Jurnal Ilmiah Ilmu Manajemen Vol 4 No 2 (2022): Juli: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v4i2.402

Abstract

The purpose of this study was to determine the effect of firm size, leverage, profitability, independent board of commissioners listed on the Indonesia Stock Exchange (IDX). The time period used is 5 years, namely the 2017-2021 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique used purposive sampling technique. Based on the criteria that have been set in the period of 42 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that firm size had no significant effect on tax management, leverage had no significant effect on tax management and profitability had a significant effect on tax management, independent commissioners had a positive effect on tax management, and simultaneously firm size, leverage, profitability and independent commissioners were simultaneously Together they affect tax management.
PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN ALGIKULTUR DI INDONESIA SERTA FAKTOR YANG MEMPENGARUHINYA Zulaecha, Hesty Erviani; Rachmania, Dewi; Amami, Aeling Setya
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4062

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Biological Asset Intensity, Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur Sub Sektor Perkebunan Yang Terdaftar di Bursa Efek Indonesia (BEI). Periode waktu penelitian yaitu 2015-2019. Populasi yang digunakan dalam penelitian ini yaitu perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data kuantitatif dari laporan keuangan perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Sampel penelitian terpilih sebanyak 8 perusahaan diperoleh dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi data panel dengan menggunakan program E-Views 9. Hasil penelitian menunjukkan bahwa biological asset intensity dan ukuran perusahaan berpengaruh positif terhadap pengungkapan aset biologis, sedangkan kepemilikan manajerial tidak berpengaruh terhadap pengungkapan aset biologis.
PENGARUH EQUITY SENSITIVITY, GENDER, INTELLECTUAL INTELLIGENCE DAN LOCUS OF CONTROL TERHADAP ETHICAL BEHAVIOUR Rachmania, Dewi; Hakim, Mohamad Zulman
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4032

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris faktor-faktor yang berpengaruh terhadap Ethical Behaviour mahasiswa dan mahasiswi akuntansi pada perguruan tinggi di kota Tangerang. Faktor – Faktor yang akan diteliti adalah Equity Sensitivity, Gender, Intellectual Intelligence dan Locus of Control. Populasi yang digunakan dalam penelitian ini adalah mahasiswa dan mahasiswi program S1 Akuntansi pada Perguruan Tinggi Swasta di Kota Tangerang, antara lain Universitas Muhammadiyah Tangerang, Universitas Buddhi Dharma dan Universitas Islam Syeh Yusuf, dengan menggunakan teknik Probability Sampling. Teknik pengumpulan data dengan cara penyebaran kuesioner (Google Form). Analisis statistik yang digunakan adalah Analisis Regresi Linear Berganda dengan menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa Equity Sensitivity berpengaruh positif terhadap Ethical Behaviour. Gender, Intellectual Intelligence dan Locus of Control tidak berpengaruh terhadap Ethical Behaviour. 
TAX MINIMIZATION MODERATING DETERMINANT TRANSFER PRICING IN ENERGY SECTOR COMPANIES INDONESIA Rizky Dwi Kemal; Kustiyani, Siska Aura; Cahyani, Rahayu Nur; Hakim, Mohamad Zulman; Zulaecha, Hesty Erviani; Rachmania, Dewi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.428

Abstract

The objective of this study is to examine and compare the various factors that influence transfer pricing decisions, with a particular emphasis on bonus schemes and loan contracts. It further explores the impact of tax reduction strategies on these factors within energy sector firms listed on the Indonesia Stock Exchange (IDX) between 2017 and 2023. The study's sample, consisting of 83 energy sector companies listed on the IDX, was selected using purposive sampling. Based on specific criteria, 49 data points and 7 energy-related firms were chosen as representatives for the analysis. The primary analytical technique applied in this study is moderated regression analysis. The findings indicate that transfer pricing strategies are significantly influenced by loan agreements and compensation schemes. However, tunneling incentives appear to have no substantial impact on transfer pricing decisions. Additionally, the moderating effect of tax minimization strengthens the relationship between loan agreements and transfer pricing. On the other hand, tax minimization seems to have minimal effect on the connection between transfer pricing, bonus plans, and tunneling incentives.
THE INFLUENCE OF INDEPENDENT COMMISSIONERS, COMPANY COMPLEXITY, AND COMPANY RISK ON AUDIT FEES Nurtania, Dwi; Adinda, Natasya; Fahira, Jihan; Zulman Hakim, Mohamad; Rachmania, Dewi
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.5089

Abstract

This study aims to analyze the impact of independent commissioners, company complexity, and company risk on audit fees in technology sector companies listed on the Indonesia Stock Exchange during the period 2018-2022. Given the increasing dependence on technology and the increasing complexity in the business environment, understanding the factors that influence audit fees is very important. This study uses a purposive sampling method, where samples are selected based on certain criteria, and produces 8 companies with a total of 40 data. Data analysis was carried out using panel data regression techniques. Before the regression test was carried out, a hypothesis test was applied to ensure the validity of the model. The results of the study indicate that independent commissioners have no effect on audit fees, while company complexity has a positive effect on audit fees, and company risk has no effect on audit fees. These findings provide valuable insights for company management and auditors in managing and setting audit fees based on internal company factors.
Strategi Ekonomi Kreatif dalam Meningkatkan Daya Saing Produk UMKM: Pengabdian Arniwita; Febrina, Ilza; Rachmania, Dewi; Rahman, Kristanti; Sasmita, Djenni; Zulaecha, Hesty Erviani; Sudarmanto, Eko
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.652

Abstract

The Community Service activity themed "Creative Economy Strategies in Enhancing the Competitiveness of MSME Products" was conducted online via the Zoom platform on May 10, 2025. This initiative aimed to enhance participants’ understanding of the concepts and applications of the creative economy in MSME product development, to encourage ethics-based innovation, and to strengthen networking among members of the SSQ Community. The event was enthusiastically attended by more than 90 participants, comprising alumni of the Certified Business in Quran (CBsQ) and Certified Management in Quran (CMtQ) programs, as well as MSME practitioners and members of the general public. Dr. Arniwita, MM, from Universitas Muhammadiyah Jambi, served as the keynote speaker, delivering a presentation on strategies for product diversification, creative branding, digitalization, and inter-MSME collaboration. The outcomes of this activity indicated that participants gained new insights into the importance of innovation in enhancing competitiveness, were motivated to adopt creative economy concepts in their enterprises, and established a communication forum for business collaboration. This program is expected to serve as an initial step in building a creative, innovative, highly competitive, and sustainable MSME ecosystem at both national and international levels.
STRUKTUR MODAL MEMODERASI PENGARUH STRUKTUR KEPEMILIKAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN : (Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Firdaus, Mochamad; Rachmania, Dewi
KENDALI: Economics and Social Humanities Vol. 4 No. 1 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v4i1.879

Abstract

Tujuan dari penelitian ini untuk mengetahui Pengaruh Struktur Kepemilikan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Variabel Moderasi. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020-2024. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 18 sampel. Teknik analisis data yang digunakan adalah analisis Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa: 1) Struktur Kepemilikan tidak berpengaruh signifikan terhadap nilai perusahaan; 2) Leverage berpengaruh signifikan terhadap nilai perusahaan; 3) Profitabilitas berpengaruh signifikan terhadap nilai perusahaan; 4) Struktur Kepemilikan yang dimoderasi dengan Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan; 5) Leverage yang dimoderasi dengan Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan; 6) Profitabilitas yang dimoderasi Struktur Modal tidak berpengaruh terhadap Nilai Perusahaan.
Kepemilikan Manajerial Memoderasi Pengaruh Aset Pajak Tangguhan Perencanaan Pajak Terhadap Manajemen Laba Rachmania, Dewi; Zakia, Siti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2224

Abstract

Penelitian bertujuan untuk mengetahui Pengaruh Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai variabel moderasi pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2020-2024. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan program pengolah data eviews 12. Sampel penelitian berjumlah 13 perusahaan. Pengambilan sampel dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa: 1). Beban pajak tangguhan tidak berpengaruh terhadap manajemen laba; 2). Aset Pajak Tangguhan tidak berpengaruh terhadap manajemen laba; 3). Perencanaan pajak berpengaruh terhadap manajemen laba; 4). Kepemilikan manajerial tidak memoderasi pengaruh beban pajak tangguhan terhadap manajemen laba. 5). Kepemilikan manajerial tidak memoderasi pengaruh aset pajak tangguhan terhadap manajemen laba. 6). Kepemilikan manajerial memoderasi pengaruh perencanaan pajak terhadap manajemen laba.
Determinan Struktur Modal Serta Peran Ukuran Perusahaan Sebagai Variabel Pemoderasi aprilia, dhea ayu; Rachmania, Dewi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2293

Abstract

Tujuan penelitian ini adalah untuk mengetahui Ukuran Perusahaan Memoderasi Pengaruh Asset Turnover, Growth Opportunity, Non Debt Tax Shield dan Tangibility terhadap Struktur Modal pada Perusahaan Sektor Industri yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024. Populasi penelitian ini meliputi seluruh perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 – 2024. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan, diperoleh 42 perusahaan. Hasil penelitian menunjukkan bahwa Asset Turnover dan Growth Opportunity tidak berpengaruh terhadap Struktur Modal, Non Debt Tax Shield berpengaruh negatif terhadap Struktur Modal, dan Tangibility berpengaruh positif terhadap Struktur Modal, dan Ukuran Perusahaan tidak mampu memoderasi Asset Turnover dan Growth Opportunity tetapi Ukuran Perusahaan mampu memoderasi Non Debt Tax Shield dan Tangibility.
Co-Authors Adinda, Natasya Alfiana Alfiana Alviana, Nurul Amami, Aeling Setya aprilia, dhea ayu Arniwita Arrahmah, Hijrah Fitrah BillY Dewantara Cahyani, Rahayu Nur Fahira, Jihan Febrina, Ilza Firdaus, Mochamad Hakim, Mohamad Zulman Imam Hidayat Irmadina, Zahra Puji Kustiyani, Siska Aura LISTIANA SRI MULATSIH Nurtania, Dwi Rahman, Kristanti Rizky Dwi Kemal Rizky Pradana, Rizky Sasmita, Djenni Sudarmanto, Eko Zahra, Awalia Az Zakia, Siti Zulaecha, Hesty Erviani Zulaecha, Hesty Ervianni Zulman hakim, Mohamad