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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Aptisi Transactions on Management Journal of Information System, Applied, Management, Accounting and Research Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Investasi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekonomi Bisnis Dan Industri (EBI) Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Penamas: Journal of Community Service Room of Civil Society Development Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Journal of Accounting and Finance Room of Civil Social Development
Kanivia, Aan
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Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Public Health Social Sciences Other

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Edukasi dan Pendampingan Penerapan Buku Kas Harian bagi UMKM Pasar Perumnas Kota Cirebon Kanivia, Aan; Puspitarini, Dewi Anggun; Maharani, Tiara; Melani, Rhesya Putri; Rosianah, Chaoliyah
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.19774

Abstract

This Community Service Program aims to improve the financial management accountability of MSME traders at the Perumnas Traditional Market, Cirebon City, through the implementation of simple daily cash book recording. The program applied an educational and participatory approach tailored to the characteristics of traditional market MSME actors. The approach was implemented through several stages, including mapping the partners’ initial conditions using questionnaires, socialization on the importance of business financial records, simple accounting training, and assistance in daily transaction recording. The subjects of the program consisted of 24 market traders with diverse business backgrounds and scales. The results indicate a significant change in financial recording behavior, as reflected by a decrease in the percentage of traders who did not record transactions and an increase in the use of daily cash books and other recording media. In addition, traders began to separate business finances from household finances and developed a basic understanding of cash flow control. This program demonstrates that the implementation of simple financial recording through an educational and participatory approach can enhance transparency, accountability, and business sustainability among traditional market MSMEs.
DETERMINASI PRAKTIK KEUANGAN SYARIAH TERHADAP TAX AVOIDANCE: PERAN TRANSFER PRICING, PROFITABILITAS, DAN LEVERAGE PADA PERUSAHAAN MANUFAKTUR ISSI PERIODE 2022-2024 Tonasa, Muhamad; Kanivia, Aan; Kristianto, Giovanny Bangun
Journal of Information System, Applied, Management, Accounting and Research Vol 10 No 1 (2026): JISAMAR (February 2026)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v10i1.2319

Abstract

Penelitian ini bertujuan menganalisis pengaruh transfer pricing, profitabilitas, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2022–2024. Penelitian ini dilatarbelakangi oleh masih rendahnya rasio pajak nasional yang mengindikasikan adanya potensi praktik penghindaran pajak dalam sistem self-assessment. Pendekatan yang digunakan adalah kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan, yang dianalisis menggunakan regresi linier berganda. Sampel penelitian terdiri dari 50 perusahaan yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh signifikan terhadap penghindaran pajak. Profitabilitas berpengaruh negatif terhadap penghindaran pajak, yang mengindikasikan bahwa perusahaan dengan tingkat laba lebih tinggi cenderung menunjukkan kepatuhan pajak yang lebih baik. Sebaliknya, leverage berpengaruh positif terhadap penghindaran pajak, yang menunjukkan bahwa penggunaan utang mendorong perusahaan memanfaatkan beban bunga sebagai instrumen pengurang pajak. Temuan ini memperkaya literatur mengenai determinan penghindaran pajak pada perusahaan berbasis syariah serta memberikan implikasi kebijakan bagi regulator dalam memperkuat tata kelola perpajakan yang lebih akuntabel dan berintegritas.
DINAMIKA INTENSI INVESTASI MAHASISWA DALAM EKOSISTEM PASAR MODAL MODERN Kanivia, Aan; Bawono, Icuk Rangga; Utama, Hastin Tri
Journal of Accounting and Finance Vol. 5 No. 1 (2026): Maret
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jafin.v5i1.15491

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, literasi teknologi, dan persepsi return terhadap minat mahasiswa Kabupaten Purbalingga untuk berinvestasi dengan regret aversion sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode survei terhadap 100 mahasiswa di kabupaten Purbalingga. Data dikumpulkan menggunakan kuesioner skala Likert kemudian dianalisis melalui regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa secara parsial literasi keuangan dan literasi teknologi tidak berpengaruh signifikan terhadap minat mahasiswa berinvestasi. Sebaliknya, persepsi return berpengaruh positif dan signifikan terhadap minat investasi. Hasil uji moderasi menunjukkan bahwa regret aversion tidak berperan dalam memoderasi hubungan literasi keuangan maupun persepsi return terhadap minat investasi, namun secara signifikan melemahkan pengaruh literasi teknologi terhadap minat mahasiswa berinvestasi di pasar modal.
ANALISIS KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA TAHUN 2020-2022 Kanivia, Aan; Dewi, Isti Riana; Rahmawati, Dewi; Wibowo, Kimiko Alberta
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1744

Abstract

This study aims to analyze the impact of financial ratios on stock returns in LQ 45 companies listed on the Indonesia Stock Exchange. The four financial ratios examined are Return on Equity (ROE), Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO). Data were obtained from the financial statements of companies listed on the IDX during the period 2020-2022. The analysis method used was multiple linear regression. The results of the study show that Debt to Equity Ratio (DER) has a negative and significant impact on stock returns, while Return on Equity (ROE) has a positive and significant impact on stock returns. However, Total Asset Turnover (TATO) does not have a significant impact on stock returns. The simultaneous test results indicate that all four independent variables (CR, DER, ROE, and TATO) collectively have a significant impact on stock returns. This research provides theoretical benefits for academics in expanding their understanding of the impact of financial ratios on stock returns. Additionally, the findings of this study have practical implications for companies, investors, and prospective investors in making investment decisions in the capital market.
Co-Authors Adiyarta, Krisna Akbari, Safitri Anderson, James Chandra, Aditya Kurniawan DEWI RAHMAWATI Dewi Susilowati Dewi, Dessy Kumala Dewi, Isti Riana Eliada Herwiyanti Fahrudin, Rifqi Fakhrudin, Mohammad Umar Fauzi, Feri Fa’alihah, Nayla Sausan Febiansyah, Hidayat Hendrawan, Michael Icuk Rangga Bawono, Icuk Rangga Iqlimah, Nur Kartika, Viar Dwi Kristianto, Giovanny Bangun Lena Magdalena, Lena leoni, sihuanie celsi Melani, Rhesya Putri Nurul Aeni Pranata , Sudadi Pratapa, Agung PUJI LESTARI Puspita, Baby Bernadetha Puspitarini, Dewi Anggun Putratama , Gilang Putrie, Nadzma Adelia Putrie, Nidzma Adelia Renaldi, Natashia Rosianah, Chaoliyah Sandi, Septian Eris Saputra, Jennifer Villya Solihah, Yuni Awalaturrohmah Supriyadi, Agung Tiara Maharani, Tiara TONASA, MUHAMAD Untung Rahardja Utama, Hastin Tri Utami, Hastin Tri Vallenski, Kevin Wibowo, Kimiko Alberta Yazwa, Debby Zaqiara