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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Profita : Komunikasi Ilmiah dan Perpajakan JOURNAL OF APPLIED BUSINESS ADMINISTRATION PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Abdi Masyarakat (JAM) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Journal Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JIPkM Media Akuntansi Perpajakan Journal of Economics and Management

Angela Dirman

Universitas Mercu Buana

Author-ID : 1705565

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Pelatihan Pengembangan Kreasi Dalam Hal Packaging Produk Sebagai Strategi Marketing Pada Usaha Kecil dan Menengah di Kelurahan Kembangan Selatan Angela Dirman; Putri Dwi Wahyuni
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v2i3.281

One strategy to increase consumer purchase interest is packaging design. The packaging is a "trigger" because its function is directly dealing with consumers. Therefore, packaging must be able to influence consumers to give a positive response, in this case buying a product; because the ultimate goal of packaging is to create sales. Paying attention to the surrounding area where it turns out that there are so many people who have a home-based business, we are motivated to provide training on creative development in product packaging as a marketing strategy. The implementation of this Community Service activity is carried out using the lecture, tutorial, and discussion methods. This activity was carried out in January 2020 at RPTRA Kembangan Selatan with a total of 34 peseta people. This service activity received a positive response from the participants, namely SME entrepreneurs and those who are new to working in UKM in the South Kembangan Region and the level of knowledge of the participants increased from before and after the training. Based on the results of the questionnaire given to the participants, it shows the level of satisfaction and response to the implementation of the high category activities. The participants hope that the same activities will be held regularly because they provide many benefits. Keywords: Packaging, Marketing strategy

Pengaruh Free Cash Flow, Good Corporate Governance, Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Kebijakan Dividen Angela Dirman
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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

Penelitian ini bertujuan untuk menguji pengaruh free cash flow, good corporate governance, profitabilitas, likuiditas, dan solvabilitas terhadap kebijakan dividen menggunakan analisis regresi berganda. Objek penelitian ini adalah perusahaan-perusahaan non perbankan yang terdaftar di indeks saham LQ45 pada Bursa Efek Indonesia tahun 2015-2019. Penelitian ini merupakan penelitian empiris dengan teknik purposive sampling dari pengumpulan data sekunder. Terdapat 8 variabel dalam penelitian ini yang terdiri dari 7 variabel independen yaitu free cash flow, kepemilikan institusional, kepemilikan manajerial, komisaris independen, profitabilitas, likuiditas dan solvabilitas dan satu variabel dependen kebijakan dividen. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepemilikan institusional, profitabilitas, likuiditas, dan solvabilitas berpengaruh signifikan terhadap kebijakan dividen, sedangkan free cash flow, kepemilikan manajerial, dan komisaris independen tidak berpengaruh signifikan terhadap kebijakan dividen.

Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Modal Dan Free Cash Flow Terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2015 – 2017) Nurul Ruliyanti; Angela Dirman
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.012

This study aims to determine the effect of profitability, liquidity, sales growth, capital structure and free cash flow on dividend policies as measured by the dividend payout ratio (DPR). Profitability in this study is measured using the ratio of return on assets (ROA), liquidity is measured by the ratio of the current ratio (CR), sales growth is measured by sales growth, capital structure is measured by the ratio of debt to equity (DER) and free cash flow is measured by free cash flow (FCF). The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. The samples used in this study were 34 companies that were selected using the purposive sampling method. This research was conducted using a quantitative descriptive approach. Analysis of the data used in this study is a multiple linear regression model. Partial research results (t test) show that profitability has a positive effect on dividend policy and capital structure has a negative effect on dividend policy, while liquidity, sales growth and free cash flow have no effect on dividend policy. While the results of the simultaneous study (F test) show that profitability, liquidity, sales growth, capital structure and free cash flow affect dividend policy.

Edukasi dan Pelatihan Investasi Keuangan Untuk Pelajar Sebagai Investor Pemula di SMK Al-Ihsan Jakarta Barat Angela Dirman; Annisa Hakim; Erna Setiany
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 1, No 2: August 2022
Publisher : Universitas Negeri Gorontalo

There are still many people, especially teenagers who have not realized the importance of having financial management in their personal lives. Now is the right moment for students to start learning to invest. Al-Ihsan Vocational High School West Jakarta is one of the Vocational Schools in the City of Jakarta. As one of the vocational high schools in the city of Jakarta, Al-Ihsan Jakarta Vocational School has the same role as other vocational schools, namely to prepare students to be competent in the chosen field of study. Almost all students at the Al-Ihsan Vocational School in West Jakarta do not understand comprehensively about financial investment, especially mutual fund investment through online. This is what encourages the provision of financial investment education and training. The training is carried out in community service activities in the form of education and training. Financial investment education and training can provide benefits for Al-Ihsan Vocational School students in increasing knowledge and understanding in investing, especially as novice investors with limited funds. Overall, the trainees understood the material presented and were able to try out mutual fund investment applications. The atmosphere of the activity was very conducive and participants were actively discussing. Participants stated that they were very satisfied with the activities held and hoped that similar activities would be held again with different themes.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING Angela Dirman; Ni Putu Gita Destriana Frizky
Journal of Applied Business Administration Vol 6 No 2 (2022): Journal of Applied Business Administration - September 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i2.4053

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional dan profitabilitas terhadap penghindaran pajak dengan ukuran perusahaan sebagai variabel moderating. Populasi penelitian pada penelitian ini adalah perusahaan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2016 sampai dengan tahun 2020. Pengambilan sampel yang dilakukan dalam penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan pada penelitian ini sebanyak 17 perusahan. Analisis data yang digunakan untuk pengujian ini adalah analisis regresi linier berganda dan regresi moderasi (uji interaksi) dengan program SPSS versi 20. Berdasarkan hasil penelitian ini ditemukan bahwa Kepemilikan Institusional berpengaruh negatif terhadap penghindaran pajak. Profitabilitas berpengaruh positif terhadap penghindaran pajak. Ukuran perusahaan tidak mampu memperkuat dan atau memperlemah kepemilikan institusional terhadap penghindaran pajak. Ukuran perusahaan tidak mampu memperkuat dan atau memperlemah pengaruh profitabilitas terhadap tax avoidance.

LITERASI KEUANGAN BAGI SISWA SMA/SMK SEBAGAI GENERASI MUDA MELEK KEUANGAN Annisa Hakim Z; Erna Setiany; Angela Dirman
Jurnal Inovasi dan Pengabdian Kepada Masyarakat Vol 2, No 2 (2022): Jurnal Inovasi dan Pengabdian Kepada Masyarakat (JIPkM)
Publisher : STIE Trisna Negara

The Covid-19 pandemic has had a huge impact on the family economy. the existence of large-scale restrictions hampered economic activity and reduced income. Many people were not ready financially because of weak literacy. With literacy socialization to the younger generation, it is possible for a global crisis to occur in the future to be better prepared than what society is currently facing. This socialization was held online for high school students in the West Jakarta area in the form of education. Overall financial literacy education has a good impact on students, their enthusiasm for knowing financial literacy can be seen in the question session to find out more. Future activities will include hands-on training with several applications for planning and managing finances.Keywords: young generation, financial literacy, global economic crisis. Ringkasan. Pandemi covid-19 memberikan dampak yang sanagat besar bagi perekonomian keluarga. adanya Pembatasan berskala besar membuat aktivitas perekonomian terhambat dan menurunkan penghasilan. Banyak masyarakat yang tidak siap secara finansial karena lemahnya literasi. Dengan adanya sosialisasi literasi terhadap generasi muda, maka kemungkinan untuk terjadinya kondisi Krisi global di masa depan akan lebih siap dibandingkan yang dihadapi oleh masyarakat saat ini. Sosialisasi ini diadakan secara daring bagi siswa-siswi sekolah menengah atas di wilayah Jakarta Barat dalam bentuk edukasi. Secara sekeluruhan edukasi literasi keuangan memberikan dampak baik kepada siswa-siswa, antusias mereka untuk mengetahui literasi keuangan terlihat pada sesi tanya jawab untuk mengetahui lebih jauh. Kegiatan ke depan akan diadakan pelatihan langsung dengan beberapa aplikasi untuk membuat merencanakan dan mengelola keuangan.Kata kunci: generasi muda, literasi keuangan, krisis global.

Pelatihan Pembuatan Desain Kemasan dan Marketing Produk Pada Usaha Kecil Menengah di Kelurahan Srengseng Jakarta barat Angela Dirman; Triyani Budyastuti
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Era industri 4.0 memaksa para pelaku ukm untuk melek teknologi agar usaha dapat terus berjalan dan bersaing dengan produk sejenis. Sampai saat ini tercatat ada ribuan pelaku UKM binaan Pemkot Jakarta Barat yang masih beroperasi. Saat masa pandemi Covid-19 UKM dinilai lebih dibandingkan dengan mall atau restoran besar, karena pangsa pasarnya adalah masyarakat umum dan harga produknya juga terjangkau. Persaingan bisnis yang semakin gencar ini membuat para pelaku ukm dituntut harus mampu mencari jalan agar produknya terus dicari. Memperhatikan wilayah sekitar Jakarta Barat terutama di Kelurahan Srengseng, dimana ternyata banyak sekali warga yang memiliki sebuah usaha rumahan, maka kami termotivasi untuk memberikan pelatihan pembuatan desain kemasan dan marketing produk. Dengan diadakannya pelatihan pembuatan desain kemasan dan marketing produk pada ini diharapkan akan membuka wawasan dan inovasi pemilik usaha untuk melakukan pemasaran yang lebih luas dan mampu berinovasi pada kemasan produk agar usaha mereka dapat bertahan dan terus berkembang.

Pelatihan Pembuatan Pembukuan Sederhana Bagi UMKM di Kelurahan Srengseng, Kembangan, Jakarta Barat Budyastuti, Triyani; Dirman, Angela
Jurnal Pengabdian Kepada Masyarakat Vol 5 No 01 (2024): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v5i01.929

Bookkeeping is a very important part of running a business. There are many important benefits of bookkeeping for business development. By keeping neat and organized financial records, the business can avoid losses or even bankruptcy. Bookkeeping helps map the amount of profit/loss, identify every transaction made, and see the financial condition and taxation of the business that can be used as material for business assessment. Simple records are very influential on business development. Through bookkeeping, MSME owners can see the condition and development of the business, including the company's profits and losses. With this, bookkeeping can be used as a benchmark in designing future business strategies. The community service was held in Srengseng Village, West Jakarta, using the question and answer method. The results of this community service are expected that the participants will gain knowledge about the importance of bookkeeping in their business activities and can apply it in real life.

Pengaruh Profitabilitas, Transfer Pricing, Sales Growth, dan Capital Intensity Terhadap Penghindaran Pajak Sari, Putri Amilia; Dirman, Angela
JUEB : Jurnal Ekonomi dan Bisnis Vol. 3 No. 4 (2024): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v3i4.1295

Penelitian ini dilakukan dengan tujuan menguji dan menganalisis pengaruh Profitabilitas, Transfer Pricing, Sales Growth, dan Capital Intensity Terhadap Penghindaran Pajak. Penelitian ini adalah jenis penelitian kuantitatif dengan jenis data yang digunakan yaitu data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan melalui situs website resmi Bursa efek Indonesia atau situs website resmi dari masing-masing perusahaan. Populasi peneltian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019-2023. Dengan teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling sehingga diperoleh sampel sebanyak 23 perusahaan, dengan tahun pengamatan 5 tahun, maka jumlah sampel keseluruhan adalah 115 data sampel. Metode analisis data pada penelitian ini adalah analisis regresi linier berganda dengan IBM SPSS 25. Hasil pada penelitian ini menunjukkan bahwa Profitabilitas dan Capital Intensity berpengaruh negatif terhadap Penghindaran Pajak. Sedangkan Transfer Pricing dan Sales Growth berpengaruh positif terhadap Penghindaran Pajak.

Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

This study was conducted to analyze how the effect of profitability and company size on company value with the audit committee as a moderate variable in infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 is the population taken. Purposive sampling is the sampling method used. In collecting data, documentation is used. Statistical testing was performed using t-tests and multiple linear regression analysis, previously classical assumption testing was carried out. The results of this study show that: profitability and company size have a positive effect on company value, while the audit committee cannot moderate the relationship between profitability and company size to company value.

Co-Authors Annisa Hakim Annisa Hakim Zamzami Calesto, Mikail Pratama Deden Tarmidi Erna Setiany Fairas Panca Yudha Giawan Nur Fitria Hidayat, Raihan Gusril Jibran, Alwan Julpri Andika Kosaman, Ratih Widayanti Ni Putu Gita Destriana Frizky Nurul Ruliyanti Puspitasari, Endah Nurhayati Dwi Putra, Firoos Safana Riaty Handayani Rista Bintara, Rista Roy Budiharjo Sari, Dwi Wulandari Sari, Putri Amilia Siska Widia Utami Siti Sarpingah Suwoyo, Heru Triyani Budyastuti Waluyo Waluyo Wulandari, Novi Sri

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