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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Journal of Strategic and Global Studies Journal of Social Research Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Keamanan Nasional Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Penelitian Pendidikan Indonesia TECHNOVATE Dinasti Information and Technology Atestasi : Jurnal Ilmiah Akuntansi
Nurbaiti, Beti
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PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP KINERJA MANAJEMEN (EMITEN SEKTOR PROPERTY AND REAL ESTATE BURSA EFEK INDONESIA PERIODE 2020-2022) Wijayatu Sholihah, Silvi; Wahyu Hidayat, Wastam; Nurbaiti, Beti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1080

Abstract

Tujuan Penelitian ini adalah untuk menganalisis pengaruh Likuiditas, Leverage dan Intensitas Aset Terhadap Kinerja Manajemen. Metode Penelitian ini adalah Metode Kuantitatif dengan jenis dan sumber data yaitu data sekunder yang di peroleh dari Bursa Efek Indonesia sektor Real Estate dan Property dengan periode pengamatan tahun 2020-2022. Hasil pemilihan sampel dengan metode purposive sampling selama periode pengamatan tahun 2020-2022 diperoleh jumlah sampel sebanyak 171 sampel. Diuji menggunakan SPSS yang menghasilkan uji, statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotestis. Hasil Penelitian menunjukan bahwa likuiditas secara parsial berpengaruh positif signifikan terhadap kinerja manajemen, leverage secara parsial berpengaruh negatif signifikan terhadap kinerja manajemen, intensitas aset secara parsial tidak berpengaruh terhadap kinerja manajemen. Secara simultan Likuiditas, Leverage dan Intensitas Aset secara Bersama sama berpengaruh terhadap Kinerja Manajemen. Kata Kunci: Likuiditas, Leverage, Intensitas Aset Dan Kinerja Manajemen  
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN LIABILITAS TERHADAP NILAI PERUSAHAAN (EMITEN MANUFAKTUR SEKTOR BARANG KONSUMSI BEI PERIODE 2020-2023) Agalliao, Lavenia; Wahyu Hidayat, Wastam; Nurbaiti, Beti
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 1 (2024): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i1.1090

Abstract

Tujuan dari penulisan untuk mengetahui apakah nilai perusahaan dipengaruhi oleh profitabilitas, liabilitas, dan tata kelola perusahaan yang baik. Terdapat 59 emiten yang terlibat dalam sektor industri barang konsumsi di BEI pada saat penulisan ini. Purposive sampling digunakan dalam metodologi pengambilan sampel, menghasilkan 19 emiten dan 76 sampel data. Menggunakan data sekunder dari laporan keuangan per 31 Desember dengan jenis penulisan kuantitatif. Metode analisis yang digunakan adalah Analisis Deskriptif, Uji Asumsi Klasik, Uji Regresi Linear Berganda dan Uji Hipotesis dengan SPSS Statistik 27. Hasil penulisan menyimpulkan bahwa secara parsial Good Corporate Governance dan Profitabilitas berpengaruh positif signifikan terhadap Nilai Perusahaan, sedangkan Liabilitas tidak berpengaruh signifikan terhadap Nilai Perusahaan. Secara simultan Good Corporate Governance, Profitabilitas dan Liabilitas berprngaruh terhadap Nilai Perusahaan.
Street vendors (PKL) household economic sustainability in east Jakarta based on migration status and location trade on time pandemic covid-19 Nurbaiti, Beti; K, Kemas Ridwan; Siscawati, Mia; Chotib, Chotib; Maharani Raijaya, I Gusti Agung Ayu Karishma
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243267

Abstract

The phenomenon of street vendors (PKL) is not only found in metropolitan cities such as Jakarta in Indonesia as a developing country, but also in big cities in other countries such as Mumbai, Bangkok, Singapore and New York.  Street vendors are included in the informal sector which is an alternative source of livelihood for people with limited knowledge, skills and capital.This study aims to analyze the influence between migration status and influence between the types of existing street vendors (Local government-assisted location/Lokbin, Temporary location/Loksem, Base /fixed location/Lapak, and Hawkers/Asongan) to resilience economy House ladder Street vendors. Method study: This is quantitative, using a survey questionnaire of the Central Bureau of Statistics and master plan street vendors DKI. Amount respondents’ study is 420-person street vendors in Jakarta East. Data processed use SPSS with equality regression logistics ordinal. street vendors Which status resident non-risen migrants and non-lifetime migrants are at high economic resilience. street vendors in local government-assisted location chance resilience economy tall than street vendors who are in temporary locations, base/fixed locations, and hawkers). The implication is that street vendors need to be given socialization, education and guidance so as not to disturb the city's public facilities such as pedestrians/trotoar, green spaces, and roadbanks with the existence of sporadic street vendors and hawkers that are aligned with city planning related to spatial planning.
Dampak Perencanaan Pajak, Beban Pajak Tangguhan, dan Ukuran Perusahaan Terhadap Manajemen Laba Purba, Lidia Margaretta; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14601436

Abstract

Many investors invest in a company with the aim of obtaining financial benefits in the future. To evaluate the company's performance, investors can refer to the information presented in the financial statements. One of the main indicators used in financial statements to assess the company's performance is profit. Therefore, profit is often the object of manipulation by management, either to increase or decrease its value, through the presentation of inappropriate data in the financial statements. This practice is known as earnings management. This study reviews the effect of tax planning, deferred tax burden and company size on earnings management. The purpose of writing this article is to develop a hypothesis about the influence between variables for use in further research. The results of the research based on literature reviews in several previous research journals prove that: Tax planning has an effect on earnings management, Deferred tax burden has an effect on earnings management, and Company size has an effect on earnings management.
THE INFLUENCE OF TAX AVOIDANCE, CURRENT TAX EXPENSE, AND DEFERRED TAX EXPENSE ON EARNINGS MANAGEMENT Dinanti, Dara; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 10 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i10.11558

Abstract

Previous research or relevant research is very important in a scientific research or article. Previous research or relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article reviews the effects of tax avoidance, currentcurrent tax and deferred tax expense on profit management. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in future research. The results of this literature review article are: 1) Tax avoidance affects earning management; 2) Current tax affects earning management; 3) Deferred tax expense affects earning management.
Dampak Profitabilitas, Arus Kas Operasi, dan Struktur Modal terhadap Return saham pada Perusahaan Sektor Food and Beverage Putri, Sela Dwi; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam era globalisasi, perusahaan dituntut untuk meningkatkan profitabilitas dan daya saing di pasar yang semakin ketat. Metode penulisan artikel Literature Review ini adalah dengan metode library research, yang bersumber dari media online seperti Mendeley, Google Scholar dan media online akademik lainnya. Penelitian ini bertujuan untuk menganalisis dampak profitabilitas, arus kas operasi, dan struktur modal terhadap return saham perusahaan di sektor food and beverage. Hasil kajian menunjukkan bahwa profitabilitas yang tinggi, diukur melalui Return on Assets (ROA), berpengaruh positif terhadap return saham. Arus kas operasi juga menunjukkan hubungan positif yang signifikan, mengindikasikan bahwa perusahaan yang mampu menghasilkan kas dari aktivitas operasional akan menarik minat investor. Struktur modal yang diukur dengan Debt to Equity Ratio (DER), hasilnya positif, di mana beberapa penelitian menunjukkan adanya pengaruh signifikan terhadap return saham. Temuan ini sejalan dengan teori yang menyatakan bahwa struktur modal dapat mempengaruhi persepsi risiko investor dan keputusan investasi mereka.  Penelitian ini memberikan wawasan bagi manajer dan investor tentang faktor-faktor yang mempengaruhi keputusan investasi dan kinerja pasar saham dalam sektor yang berkembang pesat ini.
Dampak Arus Kas Operasi, Profitabilitas, dan Capital Adequacy Ratio terhadap Return Saham pada Perusahaan Perbankan Anwar, Bunga Aprilia Salsabilla; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 1 (2025): February
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Secara khusus, arus kas operasi yang kuat mencerminkan kemampuan perusahaan dalam menghasilkan kas dari aktivitas operasionalnya, yang dapat meningkatkan kepercayaan investor. Profitabilitas, yang diukur melalui laba akuntansi, menunjukkan bahwa bank yang lebih menguntungkan cenderung memberikan imbal hasil yang lebih tinggi kepada pemegang saham. Selain itu, capital adequacy ratio yang tinggi menggambarkan stabilitas dan ketahanan bank dalam menghadapi risiko finansial, sehingga menarik lebih banyak minat dari investor. Penelitian ini bertujuan untuk menganalisis dampak arus kas operasi, profitabilitas, dan capital adequacy ratio terhadap return saham pada perusahaan perbankan. Temuan ini memberikan wawasan penting bagi manajemen bank untuk fokus pada peningkatan kinerja keuangan serta bagi investor dalam pengambilan keputusan investasi. Penelitian ini menyimpulkan bahwa penguatan arus kas operasi, peningkatan profitabilitas, dan pemeliharaan rasio kecukupan modal yang baik dapat memaksimalkan nilai bagi pemegang saham di sektor perbankan.
Pengaruh Kualitas Informasi, Dukungan Manajemen, dan Teknologi Informasi terhadap Efektivitas Pengambilan Keputusan Eksekutif Putri, Lita Aulia; Nurbaiti, Beti
Dinasti Information and Technology Vol. 2 No. 2 (2024): Dinasti Information and Technology (October 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dit.v2i2.1364

Abstract

Pengaruh kualitas informasi, dukungan manajemen, dan teknologi informasi terhadap efektivitas pengambilan keputusan eksekutif merupakan artikel ilmiah yang dihasilkan dari penelitian pustaka dalam kerangka ESSB. Tujuan dari artikel ini adalah untuk mengembangkan hipotesis tentang pengaruh antar variabel yang akan digunakan dalam penelitian selanjutnya. Objek penelitian mencakup sumber-sumber dari perpustakaan daring, Google Scholar, Mendeley, dan media akademik daring lainnya. Metode penelitian yang digunakan adalah studi pustaka dengan analisis deskriptif kualitatif, memanfaatkan e-book dan e-journal akses terbuka. Hasil dari penulisan ini menunjukkan bahwa: 1) Kualitas informasi berpengaruh terhadap efektivitas pengambilan keputusan dengan menyediakan data yang akurat dan relevan, 2) Dukungan manajemen berpengaruh terhadap penciptaan lingkungan yang kondusif untuk pengambilan keputusan yang efektif, dan 3) Teknologi informasi berpengaruh terhadap penyediaan alat dan sistem yang mendukung analisis data dalam pengambilan keputusan eksekutif.
Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money. Putri, Yosi Ika; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research discusses how tax sanctions, tax understanding, and love of money influence taxpayers' perceptions of tax evasion. The results from the literature review indicate that the influence of these three factors is not always consistent. Tax sanctions can make people afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade taxes for profit, but it can also make them compliant for fear of losing money due to sanctions. Therefore, the influence of these three factors heavily depends on the situation and the values held by each individual
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Rahmawati, Siska Aprilia; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
Co-Authors Agalliao, Lavenia Anwar, Bunga Aprilia Salsabilla Ayu Permata Sari Azhara, Yarika Chotib, Chotib, Chotib Dewi, Atika Somantri Dinanti, Dara Dwi Setyowati Hadiningrat, Mohamad Axel Putra Hafizh, Muhammad Maulana Hasan, Chotib K, Kemas Ridwan Kurniawan Utama, Hery Maharani Raijaya, I Gusti Agung Ayu Karishma MIA SISCAWATI murdayani, murdayani Ningrum, Endah Prawesti Nuryati, Tutty Purba, Lidia Margaretta Putri, Lita Aulia Putri, Sela Dwi Putri, Yosi Ika Rahmawati, Siska Aprilia Rusliwa Somantri , Gumilar Soehardi Soehardi Sundari, Iska Ayu Tusoleha Rony, Zahara Wahyu Hidayat, Wastam Wardani, Tiara Kusuma Wijayatu Sholihah, Silvi Yulaeli, Tri