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All Journal IKRA-ITH EKONOMIKA EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang JASS (Journal of Accounting for Sustainable Society) Abdimisi AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Pajak Vokasi (JUPASI) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Artificial Intelligence and Digital Business JAKBS Jurnal Nusa Akuntansi
Oktavianna, Rakhmawati
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Religion 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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Pengaruh Tax Planning Dan Beban Pajak Tangguhan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021) Gurning, Dewi Lasmaria; Oktavianna, Rakhmawati
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.3109

Abstract

This study aims to empirically test and prove the effect of Tax Planning and Deferred Tax Expenses on Company Value. This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of research used is quantitative with purposive sampling in sampling. The population in this study is the annual financial reports from 2017 to 2021, namely 65 are the sample in this study. Statistical testing uses Eviews 9. The results of this study show that tax planning and deferred tax expenses on company value in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2017-2021 period simultaneously or jointly have an effect on company value. Partial Research Tax Planning Has no effect and is on firm value and Deferred Tax Expenses have a positive and significant effect on firm value.
Pengaruh Intellectual Capital Disclosure, Firm Size, dan Financial Leverage terhadap Tingkat Underpricing Saham Isnaini, Fitria Rima; Oktavianna, Rakhmawati
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.v4i3.1023

Abstract

This study aims to analyze the effect of intellectual capital disclosure, firm size, and financial leverage on stock underpricing in cyclical consumer and non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample was collected using the purposive sampling method with several predetermined criteria, resulting in a research sample of 94 companies with a total of 122 data observations. This research obtained using the SPSS version 29 program shows that simultaneously the intellectual capital disclosure, firm size, and financial leverage variables have a significant effect on stock underpricing. Partially, intellectual capital disclosure and firm size affect the level of stock underpricing, while financial leverage do not affect the level of stock underpricing.
Pengaruh Struktur Modal, Pertumbuhan Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan Dilena, Rohati; Oktavianna, Rakhmawati
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.v4i3.1026

Abstract

This study aims to examine the effect of capital structure, firm growth, and investment decisions on firm value. This study uses the dependent variable of firm value and the independent variables of capital structure, company growth, and investment decisions. The population in this study are non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange period 2018-2022. The total population or companies in the non-cyclicals consumer sector is 113 companies. From this population, purposive sampling technique is used with several criteria to determine a sample of 16 companies. The data analysis technique in this study uses Eviews 12 which includes descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis testing. Based on the test results above, it proves that capital structure, company growth, and investment decisions simultaneously affect firm value. Partially, capital structure has no effect on firm value, company growth affects firm value, and investment decisions affect firm value.
Strengthening Collaboration Networks: Building an Innovation Ecosystem for MSMEs in the Start Up Era Oktavianna, Rakhmawati; Taha, Roshaiza; Icih, Icih; Kohar, Abdul; Lestari, Baiq Anggun Hilendri; Setiyorini, Wahyu; Hendrayanti, Silvia; Pratama, Aryan Agus; Effriyanti, Effriyanti; Sugiyarti, Listya
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44548

Abstract

Innovation has so far been studied mainly in high-tech companies, but MSMEs are no less able to innovate in their businesses. MSMEs carry out innovations, especially those related to the market, such as meeting customer demands or competing with competitors. Their biggest challenge in innovating is selling variations that are easy to imitate because competitors are very quick to imitate. However, MSMEs must remain focused on innovation, one way is by collaborating to improve their business. At the community service held on Thursday 2 May 2024, together with several universities both from within and outside the country, we lecturers provided knowledge on how MSMEs can improve their businesses through collaboration. The MSMEs who attended were also able to share what obstacles they had faced so far. In the future, it is hoped that this service to the community will continue and be sustainable. Abstrak Inovasi selama ini telah banyak dipelajari terutama di perusahaan-perusahaan teknologi tinggi, namun Usaha Mikro, Kecil, dan Menengah (UMKM) juga tidak kalah mampu untuk berinovasi dalam bisnis mereka. UMKM melakukan inovasi, terutama yang berkaitan dengan pasar, seperti memenuhi permintaan pelanggan atau bersaing dengan kompetitor. Tantangan terbesar mereka dalam berinovasi adalah menjual variasi yang mudah ditiru karena kompetitor sangat cepat menirunya. Namun, UMKM harus tetap fokus pada inovasi, salah satu cara adalah dengan berkolaborasi untuk meningkatkan bisnis mereka. Pada kegiatan pengabdian masyarakat yang dilaksanakan pada hari Kamis, 2 Mei 2024, bersama dengan beberapa universitas baik dari dalam maupun luar negeri, kami para dosen memberikan pengetahuan tentang bagaimana UMKM dapat meningkatkan bisnis mereka melalui kolaborasi. UMKM yang hadir juga dapat berbagi kendala yang mereka hadapi sejauh ini. Di masa depan, diharapkan pengabdian kepada masyarakat ini dapat berlanjut dan berkelanjutan. Kata Kunci: Memperkuat Kolaborasi, Ekosistem Inovasi, dan Era Start-Up.
Co-Authors Abdul Kohar Aryan Agus Pratama Benarda Benarda, Benarda Dewi, Adinda Lukiana Dewi Dilena, Rohati Effriyanti, Effriyanti Gurning, Dewi Lasmaria Holiawati, Holiawati Icih, Icih Isnaini, Fitria Rima Kholifah, Fasha Nur Lestari, Baiq Anggun Hilendri Ningrum, Lia Pratiwi, Utari Mega Ratih Setyo Rini Roswanti, Andini Ruhiyat, Endang SAPUTRI, SEVTY WAHIDDIRANI Setiyorini, Wahyu Silvia Hendrayanti Sugiyarti, Listya Syafitri, Syafitri Taha, Roshaiza Yuliyanti, Siska