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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) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Indonesian Community Journal Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Ekonomi dan Bisnis Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi JIPkM Journal of Artificial Intelligence and Digital Business Media Akuntansi Perpajakan Journal of Economics and Management Proceeding International Annual Conference Economics, Management, Business, and Accounting JPMB : Jurnal Pengabdian Masyarakat Berkelanjutan
Angela Dirman
Universitas Mercu Buana
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 Library & Information Science Public Health Social Sciences Transportation Other

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The Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners, and Firm Age on Debt Policy Afiah Septia Rahmah; Angela Dirman
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 2 (2025): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

The purpose of this study is to examine The Effect Of Managerial Ownership, Institutional Ownership, Independent Commissioners, And Firm Age on Debt Policy, both simultaneously and partially. This quantitative research with causal method takes the object of Retail Trade Subsector Companies on the Indonesia Stock Exchange for five years (2019-2023). The population amounted to 40 companies, and through purposive sampling technique, 15 companies is selected that met the criteria. The total sample analyzed is 75 data (15 companies multiplied by 5 years of observation). Secondary data from the company's financial or annual reports are processed using descriptive statistical analysis, classical assumption testing, hypothesis testing, and multiple linear regression analysis with the help of SPSS software version 25. The research findings reveal that Managerial Ownership and Institutional Ownership have a positive effect on Debt Policy. Meanwhile, Independent Commissioners and Firm Age have no effect on Debt Policy.
PENTINGKAH UMKM MENGHITUNG HARGA POKOK PENJUALAN? Siti Sarpingah; Angela Dirman
Jurnal Pengabdian Masyarakat Berkelanjutan Vol. 2 No. 1 (2026): Jurnal Pengabdian Masyarakat Berkelanjutan (JPMB), Februari 2026
Publisher : Yayasan Nusa Cendekia Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64020/jpmb.v2i1.19

Abstract

In determining the selling price, Micro, Small, and Medium Enterprises (MSMEs) often inaccurately include certain cost components beyond raw materials, such as gas, electricity, and labor wages—including compensation for the business owner themselves. Therefore, understanding how to calculate the Cost of Goods Sold (COGS) is essential for MSME actors to set the right selling price for their products or services. This involves calculating all the elements used in the production of goods or services, as well as other supporting variable costs, and then adding a desired profit margin or percentage. This Community Service program was provided to MSME actors in the Kembangan Utara area, focusing on processed products made from purple sweet potatoes as an alternative product for sale. The purpose of this Community Service activity is to educate MSME actors on how to calculate and determine the Cost of Goods Sold (COGS) more accurately. The Outcome of this Community Service were publication on Mass Media, Youtube, and journal publication and HKI.
PENGARUH SANKSI PERPAJAKAN, E-FILING DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Naisya Gunarsa; Angela Dirman
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 9 No 1 (2026): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v9i1.3160

Abstract

This research aims to determine "The Influence of Tax Sanctions, E-Filling and Taxpayer Awareness on Individual Taxpayer Compliance". From this research the independent variables consist of Tax Sanctions, E-Filling and Tax Awareness and the dependent variable is Individual Taxpayer Compliance. The population in this research is Taxpayers at the Jakarta Kembangan KPP. The data analysis techniques used in this research include tests of Convergent Validity, Discriminant Validity, Composite Reliability and Internal Consistency Reliability / Cronbach's Alpha, MultiCollinearity, R, Square, Goodness or FIT, F Square, and Path Coefficient. Primary data were collected through direct questionnaire distribution and processed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0. The results of this research indicate that tax sanctions do not have a significant effect on individual taxpayer compliance. E-Filling has a significant effect on individual taxpayer compliance and tax awareness has no significant effect on individual taxpayers.
The Effect of Return on Assets, Debt to Equity Ratio, and Current Ratio on Earnings Management Siska Widia Utami; Angela Dirman
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8992

Abstract

This study aims to analyze the effect of return on assets, debt-to-equity ratio, and current ratio on earnings management. The method used is quantitative research with secondary data drawn from company financial reports, using purposive sampling as the data collection technique. The data analysis used multiple linear regression analysis. The population in this study were mining companies listed on the Indonesia Stock Exchange during 2022-2024. The sample used in this study was 41 companies. The results of this study indicate that (1) return on assets have no effect on earnings management. This can be caused because companies with high ROA will maintain the company's reputation in the eyes of investors and be in the public spotlight so that the company will not carry out profit management actions that will harm the company, (2) debt-to-equity ratio have no effect on earnings management. This may be because the higher a company's debt level, the more conservative management will be in its financial and operational reporting. Management will be more cautious and less likely to take high risks through earnings management, and (3) current ratio has a positive effect on earnings management. This means that the higher the CR, the less capable the company is of maximizing its current asset management for its operations. Consequently, the company's financial performance appears less favorable to shareholders. This triggers management to engage in earnings management.
Co-Authors Afiah Septia Rahmah Annisa Hakim Annisa Hakim Zamzami Budiansyah, Andi Calesto, Mikail Pratama Cindy Oktafiani Deden Tarmidi Erna Setiany Fairas Panca Yudha Giawan Nur Fitria Hidayat, Raihan Gusril Isnasari, Yovita Jibran, Alwan Julpri Andika Kosaman, Ratih Widayanti Naisya Gunarsa Ni Putu Gita Destriana Frizky Nurul Ruliyanti Puspitasari, Endah Nurhayati Dwi Putra, Firoos Safana Riaty Handayani Rista Bintara Roy Budiharjo Sari, Dwi Wulandari Sari, Putri Amilia Siska Widia Utami Siti Sarpingah Suwoyo, Heru Triyani Budyastuti Waluyo Waluyo Wulandari, Novi Sri