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All Journal Binus Business Review KEUNIS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JMM (Jurnal Masyarakat Mandiri) AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education Akurasi Indonesian Journal of Accounting and Governance
Nurdiniah, Dade
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Pengaruh transfer pricing dan capital intensity terhadap tax avoidance dengan leverage sebagai variabel moderasi Pamungkas, Muhammad Refa; Nurdiniah, Dade
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 7 No 2 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i2.1686

Abstract

This research aims to determine the effect of transfer pricing and capital intensity on tax avoidance with leverage as moderating variable on company in companies listed on the Indonesia Stock Exchange for the 2022-2024 periode. The sampling technique used purposive sampling and obtained 22 companies. This research used quantitative and analitycal method in this research uses multiple regression analysis and moderated regression analysis. The result of research tested using application Statistic Package The Social Science (SPSS26). The result of this study show that : transfer pricing has no effect on tax avoidance, capital intensity has effect on tax avoidance, leverage is able to moderate the influence of transfer pricing on tax avoidance, leverage is not able to moderate the influence of capital intensity on tax avoidance. Public interest statements This research can provide benefits for companies, regulators, and academics in understanding and managing tax avoidance practices, transfer pricing, capital intensity, and leverage. As well as an encouragement for business practices to be more responsible and also compliant in terms of taxation.
The Role of Profitability as a Mediator in the Effect of Liquidity and Leverage on Financial Distress Prediction Using the Zmijewski Method Kharisma Sofi Febiana; Nurdiniah, Dade
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p257-275

Abstract

The increasing number of companies at risk of delisting from the Indonesia Stock Exchange emphasizes the need for early detection of financial distress. This study aims to examine the effect of liquidity and leverage on financial distress, with profitability as a mediating variable. The research population includes all Consumer Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of companies listed on the Watchlist board and reporting financial statements in Rupiah. Liquidity is measured by Current Ratio (CR), leverage by Debt to Asset Ratio (DAR), profitability by Return on Assets (ROA), and financial distress by the Zmijewski method. The results show that liquidity does not affect profitability, while leverage has a significant negative effect. Liquidity and leverage both significantly affect financial distress. Profitability partially mediates the effect of leverage on financial distress, but cannot mediate the effect of liquidity on financial distress.
Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable Nurdiniah, Dade; Meita, Iren; Lestari, Bunga
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1515

Abstract

This study aims to analyze corporate social responsibility (CSR) in moderating the effect of environmental performance and environmental costs on financial performance in manufacturing companies that are members of the Company Performance Rating Assessment Program (PROPER). This study uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The analysis techniques used include multiple linear regression tests and Moderated Regression Analysis (MRA) tests. Samples were obtained using the purposive sampling method and resulted in 156 observations. The results of the study indicate that environmental performance has an effect on financial performance, while environmental costs have a negative impact on financial performance. CSR as a moderating variable is able to strengthen the effect of environmental performance on financial performance, but cannot strengthen the effect of environmental costs on financial performance.
EDUKASI TERKAIT TANTANGAN TERHADAP PROFESI AKUNTANSI DAN JENJANG KARIRNYA DI ERA 5.0 Meita, Iren; Nurdiniah, Dade; Wijaya, Indra; Ferisanti, Ferisanti; Sari, Afifah Velda; Putra, Rangga Nugraha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37680

Abstract

Pesatnya perkembangan Teknologi Pada Era 4.0 dan 5.0 sekarang ini sangat diperlukan penambahan wawasan kepada para generasi muda, agar tidak tertinggal dan lebih mengetahui mengenai teknologi yang dapat memberikan kemudahan pada bidang pekerjaannya kelak terutama bidang akuntansi. Untuk itu perlu dilakukan kegiatan Pengabdian kepada Masyarakat (PKM) khususnya bagi siswa-siswi dengan mengangkat tema edukasi terkait tantangan terhadap profesi akuntansi dan jenjang karirnya di era 5.0. Kegiatan ini dilaksanakan dengan tujuan untuk membuka wawasan para siswa-siswi untuk tidak patah semangat dalam meneruskan cita-citanya dalam bidang akuntansi terlebih di era 5.0 saat ini. Kegiatan ini diikuti sebanyak 24 orang peserta yang dilaksanakan secara tatap muka kepada siswa dan siswi SMKN 3 Kota Bekasi yang berada di kelas 12. Kegiatan dilaksanakan dengan pendekatan service learning method melalui tiga tahapan yaitu persiapan, pelatihan dan evaluasi. Hasil akhir dari pelatihan ini diperoleh peningkatan persentase dari jawaban pre test dan post test, di mana sebelumnya 17% yang mendapat nilai 100 pada post test mengalami peningkatan jawaban benar dalam pelaksanaannya adalah sebesar 70% mendapat nilai 100, sedangkan untuk tingkat kepuasan mitra sebesar 50% menyatakan sangat puas, 50 % menyatakan puas.
THE ROLE OF AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE Nurdiniah, Dade; Diyani, Lucia Ari
Indonesian Journal of Accounting and Governance Vol. 6 No. 2 (2022): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/paswjv02

Abstract

This study aims to determine the role of audit committee in moderating the impact of profitmanagement and tax avoidance on the value of the business. The population of this study is allmanufacturing companies listed on the Indonesian Stock Exchange, while thee research sample is ofmanufacturing company data, obtains on the Indonesian Stock Exchange in 2015-2019. The sampleselection technique used does not affect, the number of obtains on samples was 28 and the number ofobservations of research data obtain affect. This study used multiple linear regression and moderateregression analysis with a Random Effects Model approach. The findings of this. The study indicatesthat earnings management has a negative effect on firm value, while tax avoidance as proxies studyindicates effective managements no effect on firm value. Then the audit committee does not moderatethe effect of earnings management on firm value, as well as the audit committee does not moderate theeffect of tax avoidance on firm value.
PENTINGNYA SOFT SKILL BAGI GENERASI Z DALAM MENGHADAPI DUNIA KERJA Nurdiniah, Dade; Putri, Sri Yuli Ayu; Muhammad, Muhammad; Rahmawati, Suci Aulia
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35648

Abstract

Abstrak: Tujuan dari Pengabdian kepada Masyarakat (PKM) ini untuk meningkatkan pemahaman Generasi Z mengenai peran penting soft skill dalam menunjang kesiapan dan keberhasilan mereka di dunia kerja yang semakin kompetitif dan dinamis. Kegiatan ini dirancang untuk mengatasi tantangan yang dihadapi Generasi Z, khususnya lulusan SMK, dalam menavigasi lanskap ketenagakerjaan yang semakin kompetitif. Entitas yang menjadi objek pengabdian ini adalah SMK Telekomunikasi Telesandi Bekasi, khususnya 136 siswa/siswi kelas dua belas yang baru saja menyelesaikan pendidikan formal mereka. Tantangan utama yang diidentifikasi pada mereka adalah kurangnya keterampilan komunikasi, kemampuan kerja tim, manajemen waktu, etos kerja, dan kecerdasan emosional, yang semuanya merupakan komponen penting dari soft skill. Menanggapi masalah tersebut, tim PKM Universitas Bina Insani mengadakan sesi pelatihan bertajuk “Pentingnya Soft Skill bagi Generasi Z dalam Menghadapi Dunia Kerja” pada 22 Mei 2025. Pelatihan ini dilaksanakan melalui tiga sesi komprehensif yang mencakup topik-topik seperti karakteristik generasi Generasi Z, pentingnya soft skill, strategi komunikasi yang efektif, dinamika kerja tim, kecerdasan emosional, teknik manajemen waktu, etos kerja, kemampuan beradaptasi, kualitas kepemimpinan, kreativitas, dan keterampilan berpikir kritis. Metodologi instruksional yang digunakan adalah kuliah interaktif, diskusi kelompok, dan integrasi media pembelajaran interaktif (Google Form, Mentimeter, Quiz), selain itu kegiatan icebreaking dilakukan untuk mempertahankan keterlibatan peserta. Hasil kegiatan ini mengungkapkan bahwa peningkatan yang signifikan terjadi pada pemahaman peserta tentang relevansi soft skill di ranah profesional, dikuatkan oleh tingkat kepuasan 83% dalam kategori “sangat puas”. Namun demikian, tantangan tetap ada seperti pengelolaan kelompok besar peserta secara efektif, yang berdampak pada efisiensi waktu dan kejelasan materi instruksional. Singkatnya, kegiatan pengabdian ini berhasil memberikan manfaat substantif bagi siswa Generasi Z dalam persiapan mereka sebagai tenaga kerja baru dan diharapkan kegiatan ini berkembang menjadi program yang berkelanjutan di masa depan.Abstract: The purpose of this Community Service (PKM) is to increase Generation Z's understanding of the important role of soft skills in supporting their readiness and success in an increasingly competitive and dynamic world of work. This activity is designed to address the challenges faced by Generation Z, especially vocational high school graduates, in navigating the increasingly competitive employment landscape. The entity that is the object of this service is Telesandi Telecommunication Vocational High School Bekasi, specifically 136 twelfth grade students who have just completed their formal education. The main challenges identified in them are a lack of communication skills, teamwork abilities, time management, work ethic, and emotional intelligence, all of which are important components of soft skills. In response to this problem, the Bina Insani University PKM team held a training session entitled "The Importance of Soft Skills for Generation Z in Facing the World of Work" on May 22, 2025. This training was carried out through three comprehensive sessions covering topics such as the characteristics of the Generation Z generation, the importance of soft skills, effective communication strategies, teamwork dynamics, emotional intelligence, time management techniques, work ethic, adaptability, leadership qualities, creativity, and critical thinking skills. The instructional methodology used was interactive lectures, group discussions, and the integration of interactive learning media (Google Form, Mentimeter, Quiz), in addition to icebreaking activities conducted to maintain participant engagement. The results of this activity revealed a significant increase in participants' understanding of the relevance of soft skills in the professional realm, reinforced by a satisfaction level of 83% in the "very satisfied" category. However, challenges remain such as managing large groups of participants effectively, which impacts time efficiency and the clarity of instructional materials. In short, this community service activity succeeded in providing substantive benefits for Generation Z students in their preparation as new workers and it is hoped that this activity will develop into a sustainable program in the future.
EDUKASI PERPAJAKAN BAGI GENERASI Z MELALUI SISTEM PAJAK DIGITAL Wijaya, Indra; Nurdiniah, Dade; Meita, Iren
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.22524

Abstract

Abstrak: Generasi Z memegang peranan penting dalam pembangunan negara di masa depan, untuk itu edukasi perpajakan sangatlah penting bagi generasi Z sebagai sasaran edukasi perpajakan dengan memanfaatkan perkembangan tekhnologi informasi salah satunya berbentuk sistem pajak digital. Tujuan dari dilaksanakannya kegiatan ini adalah untuk memberikan edukasi perpajakan kepada generasi Z melalui sistem pajak digital. Kegiatan ini dilaksanakan melalui tiga tahap, yaitu persiapan, pelatihan atau pemaparan materi dan evaluasi. Mitra pada kegiatan ini adalah SMKN 2 Kota Bekasi dan Siswa/Siswi Kelas 9 sebanyak 34 orang yang menjadi peserta. Hasil akhir dari edukasi ini diperoleh peningkatan pemahaman generasi Z terhadap materi yang disampaikan, ini dibuktikan melalui hasil pre-test dan post-test yang sebelum mengikuti kegiatan edukasi perpajakan tingkat pemahaman peserta 60-90% dan setelah mengikuti edukasi tingkat pemahaman peserta meningkat menjadi 90-100%, serta adanya tingkat kepuasan mitra sebesar 81% yang mengarakan sangat puas, 15% mengatakan puas, dan 4% mengatakan cukup puas. Tingkat kepuasan yang sangat tinggi sebesar 81% menunjukkan bahwa edukasi perpajakan ini telah memenuhi harapan peserta sesuai dengan kebutuhan mereka saat ini.Abstract: Generation Z plays an important role in the country's development in the future, for this reason tax education is very important for generation Z as a target for tax education by utilizing developments in information technology, one of which is in the form of a digital tax system. The aim of carrying out this activity is to provide tax education to generation Z through a digital tax system. This activity is carried out in three stages, namely preparation, training or presentation of material and evaluation. The partners in this activity were SMKN 2 Bekasi City and 34 Class 9 students who were participants. The final result of this education was an increase in generation Z's understanding of the material presented, this was proven through the results of the pre-test and post-test, where before taking part in the accounting education activity, the participants' level of understanding was 60-90% and after taking part in the education, the participants' level of understanding increased to 90-90%. 100%, and there is a partner satisfaction level of 81%, which means they are very satisfied, 15% say they are satisfied, and 4% say they are quite satisfied. The very high level of satisfaction of 81% shows that this tax education has met participants' expectations according to their current needs.
Co-Authors Agus Munandar Ferisanti, Ferisanti Fitriani, Siti Rahmah Haryanto Haryanto Iren Meita, Iren Kamila, Nurul Kharisma Sofi Febiana LESTARI, BUNGA Lucia Ari Diyani Muhammad Muhammad Nera Marinda Machdar Pamungkas, Muhammad Refa Putra, Rangga Nugraha Putri, Sri Yuli Ayu Rahmawati, Suci Aulia Sari, Afifah Velda Widiawati, Kristiana Wijaya, Indra Zuhair, Muhammad Sayyid