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Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research. Keywords: Leximancer, ESG, ESG themes, ESG concepts.

How Profitability, Thin Capitalization, and Company Size Affect Tax Avoidance Ayatilla, Nadien; Permatasari, Intan Kurnia
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art6

The aim of this research is to obtain empirical evidence of the influence of profitability, thin capitalization, and company size on tax avoidance. This research is a quantitative research. Profitability variable is measured using the Return on Asset Ratio. Thin Capitalization variable is measured using the Debt to Equity Ratio. Company Size variable is measured using Natural Logarithm of Total Asset. Tax Avoidance variable is measured using Effective Tax Rate. 94 sample companies were obtained after purposive sampling, in the form of manufacturing sector companies listed on the IDX between year 2019 until 2021. The data was tested using multiple linear regression analysis techniques including classical assumption test, F Test, T Test, and coefficient of determination with the help of IBM Statistics SPSS 23 software. The results of this research profitability had a negative effect on tax avoidance, thin capitalization does not affect tax avoidance, and company size does not affect tax avoidance.

Penyuluhan dan Pembudidayaan Tanaman Bunga Telang (Clitoria ternatea L.) di Krian, Sidoarjo Yuliarni, Floreta Fiska; Imtihani, Hilya Nur; Zulfa, Ilil Maidatuz; Permatasari, Intan Kurnia
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 4 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i4.7437

Clitoria ternatea L. memiliki bunga berwarna biru, ungu, dan putih. Tanaman tersebut mengandung metabolit sekunder diantaranya fenol, flavonoid, tanin, alkaloid, terpenoid, steroid, dan cardiac glycosides. Bunga telang memiliki potensi farmakologis diantaranya sebagai antikanker, antidiabetes, antiparasit, anti-inflamasi, antibakteri, dan antioksidan. Tanaman telang relatif mudah ditanam dan tidak memerlukan perawatan yang rumit sehingga mudah dipelihara. Kegiatan pengabdian masyarakat memiliki tujuan untuk mengenalkan, memberi pengetahuan dan mempraktekkan cara budidaya tanaman bunga telang pada santri dan santriwati Madrasah Aliyah di Pondok Pesantren Modern Al-Amanah Junwangi. Metode pada kegiatan ini terdiri dari tiga tahap. Tahap pertama adalah tahap perencanaan yang meliputi survei lokasi dan permohonan izin. Tahap kedua adalah tahap pelaksanaan yang meliputi penyuluhan dan praktek penanaman tanaman bunga telang. Tahap ketiga evaluasi dengan memberikan soal pre-test kepada peserta. Kegiatan ini dilaksanakan oleh dosen dan tim mahasiswa (9 orang). Kegiatan tersebut dihadiri oleh 157 orang. Peserta antusias dengan memberikan pertanyaan ketika penyuluhan dan praktek langsung untuk menanam tanaman bunga telang. Kesimpulan dalam kegiatan ini adalah terjadi peningkatan pemahaman dan pengetahuan mengenai tanaman bunga telang dan cara pembudidayaannya. Rata-rata nilai pre-test yang didapatkan sebesar20,95 dan rata-rata nilai post-test sebesar 57,14. Persentase peningkatan sebesar 36,19%.

The Mindset Change of a Saving Paradigm in to an Investment Paradigm: A Managing Finance for Indonesian Students in the Philippines Permatasari, Intan Kurnia; Permatasari, Ika; Laksono, Bayu Rama; Putikadea, Insyirah
International Journal of Community Service (IJCS) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i1.1178

The purpose of this community service activity is to introduce the latest investment instrument products to the public, especially Indonesian students in the Philippines, on the importance of financial literacy knowledge in improving financial management skills through investment instruments. This is important to do considering that investment is a provision for students in terms of financial management, so that during the study abroad period students can manage finances wisely and have a long-term thinking orientation. If supported by strong financial planning and adequate management skills, then development constraints for the long term in terms of finance will be optimally mitigated. The method used in achieving this goal is training on the introduction of investment instruments and how to choose investment instruments, how to transact in investment, how to determine which investments are good and bad, investment strategies, and maintaining the psychological stability of an individual investor. The evaluation results showed that 90% of the training participants agreed that during the training the students gained new insights on how to invest and helped the students understand the importance of managing finances well. This community service activity received a positive response and motivated participants to be more actively involved in increasing their interest in investment. A total of 98% of participants were interested in investing. Of the 98% who were interested in investing, 40% chose mutual funds as their investment instrument, 19% chose stocks, 17% chose bonds, 5% chose property, 2% chose crypto, and the remaining 17% had yet to decide which investment instrument to choose. The recommendation given to students to advance their understanding of investment is that students are expected to set aside 10-20% of their pocket money every month for low to medium risk investments, such as mutual funds, deposits, or precious metals.

The Effect of Tax Awareness, Tax Sanctions, and Tax Literacy on Tax Compliance (Case Study on Taxpayers Registered at the Kediri City Pratama Tax Service Office (KPP) Sabaha, Syekha Nur; Permatasari, Intan Kurnia
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.444

This study aims to analyze the effect of tax awareness, tax sanctions, and tax literacy on the tax compliance of Taxpayers registered at the Kediri City Primary Tax Service Office. This research method uses a quantitative approach with primary data obtained through a questionnaire with a Like Scale of 1 – 5. The population in the study was all people of Kediri City. The sample used in this study were taxpayers registered at the Kediri City Primary Tax Service Office with a sampling technique using non-probability sampling. The number of samples used in this study was 140 respondents. Data analysis was carried out using the Statistical Product and Service Solution (SPSS) method. The result of the study indicates that tax awareness and tax literacy affect taxpayer compliance.

The Effect of Tax Awareness, Tax Sanctions, and Tax Literacy on Tax Compliance (Case Study on Taxpayers Registered at the Kediri City Pratama Tax Service Office (KPP) Sabaha, Syekha Nur; Permatasari, Intan Kurnia
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i2.444

This study aims to analyze the effect of tax awareness, tax sanctions, and tax literacy on the tax compliance of Taxpayers registered at the Kediri City Primary Tax Service Office. This research method uses a quantitative approach with primary data obtained through a questionnaire with a Like Scale of 1 – 5. The population in the study was all people of Kediri City. The sample used in this study were taxpayers registered at the Kediri City Primary Tax Service Office with a sampling technique using non-probability sampling. The number of samples used in this study was 140 respondents. Data analysis was carried out using the Statistical Product and Service Solution (SPSS) method. The result of the study indicates that tax awareness and tax literacy affect taxpayer compliance.

Mapping of Research Themes on Environmental, Social, and Governance (ESG) Using Leximancer Permatasari, Ika; Permatasari, Intan Kurnia; Laksono, Bayu Rama; Putikadea, Insyirah; Hidayat, Rendra Arief
EQUITY Vol 27 No 2 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i2.9249

This article presents a study using Leximancer (a text mining tool to visualize themes and concepts in text) to find any themes that still have a great opportunity to be studied further related to ESG. This study used the Scopus database and gathered 159 published articles from 2011 to 2020. The articles were selected based on the analysis of the abstract, the theory used, including the development of hypothesis (if any), and conclusions. Based on the main themes generated by Leximancer software, overall, the ‘social’ theme was the most dominant, while themes such as ‘investor’ and ‘sustainability’ were less dominant. This review reveals that the themes and concepts resulting from Leximancer’s content analysis have not been widely studied in the previous literature. Our study continues the previous literature review with a different scope and method. Leximancer offers a larger list of potentially useful keywords for further analysis and provides a visually appealing display of themes and concepts and their level of importance. The results of this review could be used as a basis for providing academic guidance in future ESG research. Keywords: Leximancer, ESG, ESG themes, ESG concepts.

Investment Literacy as a Strategy to Enhance Financial Independence and Economic Resilience among Academicians in Thailand Putikadea, Insyirah; Permatasari, Ika; Laksono, Bayu Rama; Permatasari, Intan Kurnia
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1630

The recent trends in the global financial instruments provide innovation as well as diversification. The digitalisation of finance has made investment opportunities more accessible, but simultaneously brought new problems, especially to retail investors who might lack the financial literacy to assess the risks of the market and identify fraudulent investment offerings. However, the lack of understanding of financial management and investment practices also happens among academics. This study aims to strengthen investment literacy for creating a base of financial independence and economic well-being among the students and lecturers of the Institute of Science, Culture, and Innovation at Rajamangala University of Technology Krungthep (RMUTK) in Thailand. Using a participatory framework, the project was developed in five consecutive steps: problem identification, reference and gap analysis, solution design, implementation, and evaluation. The results indicated that there was a significant improvement in the knowledge and awareness of the participants about financial and investment concepts, most importantly ability to distinguish between savings and investments and the understanding of such investment instruments such as mutual funds, bonds, exchange-traded funds (ETFs), and digital assets. Further, it showed increased confidence in the students and lecturers regarding their personal finance management and their distribution of income to investment.

The Role Of Governance And Transfer Pricing In Affecting Tax Avoidance: A Study Of Technology Companies Wibisono, Medeliene; Permatasari, Intan Kurnia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5124

This study aims to examine the effect of corporate governance and transfer pricing on tax avoidance in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2022. The independent variables used in this study are audit committee, independent commissioner, institutional ownership, managerial ownership, and transfer pricing, while the dependent variable is tax avoidance which is proxied by the effective tax rate (ETR). This study uses a quantitative approach with multiple linear regression analysis methods. The results of the study indicate that the audit committee and transfer pricing have a significant effect on tax avoidance, while independent commissioners, institutional ownership, and managerial ownership do not have a significant effect.

Pengaruh Kesadaran Pajak dan Sanksi terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Wilayah Surabaya Barat Jawa Timur dengan Literasi Pajak sebagai Variabel Moderasi Rahmatulloh, Putri Nova; Permatasari, Intan Kurnia
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5551

This study aims to analyse the influence of tax awareness and tax penalties on compliance with motor vehicle tax payments in the West Surabaya region, as well as to examine the role of tax literacy as a moderating variable. The study employs a quantitative approach using primary data collected through the distribution of questionnaires to 86 motor vehicle taxpayers at the West Surabaya Samsat office. The data were analysed using statistical analysis techniques to test the direct effects between variables and the moderating effect of tax literacy. The results indicate that tax awareness does not have a significant effect on compliance with motor vehicle tax payments, whereas tax penalties have a significant effect on the level of compliance. These findings suggest that taxpayer compliance is more influenced by external factors, such as penalties, than by internal factors, such as awareness. The results of the moderation test show that tax literacy moderates the relationship between tax awareness and compliance in a negative direction, meaning that the higher the tax literacy, the weaker the influence of tax awareness on compliance. Meanwhile, tax literacy does not moderate the relationship between tax sanctions and compliance with motor vehicle tax payments. The findings of this study suggest that efforts to improve tax compliance should focus on the consistent application of penalties and on enhancing tax literacy—not merely in an informative capacity, but in a way that is capable of driving behavioural change among taxpayers.

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