Article Per Year (5 Year)
p-Index From 2021 - 2026
2.345
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengabdian Dharma Laksana @is The Best [Accounting Information System & Information Technology Business Enterprise] Jurnal Manajemen Kewirausahaan Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Musi Charitas Jurnal Pengabdian Pancasila (JPP) Jurnal Pengabdian West Science International Journal of Asian Business and Management (IJABM) Jurnal Lentera Pengabdian Dedikasi : Jurnal Pengabdian Lentera
Widati, Sindik
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Effective Tax Rates: Firm Size, Leverage and Return on Assets Widati, Sindik; Asiah, Neng; Kamela, Hurian; Hidayat, Tanti Amalia
International Journal of Asian Business and Management Vol. 3 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijabm.v3i2.7664

Abstract

The Effective Tax Rate (ETR) assesses a company's proficiency in managing its tax burden by comparing tax expenses to total net income. A lower ETR percentage indicates better tax effectiveness. Companies utilize the ETR as a benchmark for shaping their tax policies. It serves as a tool for gauging how well a company handles its tax system. This study seeks empirical evidence on the impact of firm size, leverage, and return on assets on effective tax rates. The independent variables include firm size, debt level, and return on assets, while the dependent variable is the effective tax rate. The research focuses on food and beverages sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The sample comprises 34 companies selected through purposive sampling. The analysis employs multiple linear regression, revealing that firm size and return on assets do not influence effective tax rates, whereas leverage significantly affects the effective tax rate
CAPITAL EXPENDITURE, GROWTH OPPORTUNITY, DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Nurjanah, Rina; Widati, Sindik; Asiah, Neng; Audiana, Nia
Jurnal Manajemen Kewirausahaan Vol 20, No 1 (2023): JMK EDISI JUNI 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i1.991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, growth opportunity dan cash flow terhadap cash holding pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu metode purposive sampling. Jenis data yang digunakan adalah data sekunder dengan teknik analisis regresi data panel dibantu program statistik E-views 10 yang digunakan untuk menguji regresi data panel, asumsi klasik dan hipotesis. Hasil penelitian menunjukkan bahwa belanja modal dan peluang pertumbuhan berpengaruh negatif terhadap kepemilikan kas, sedangkan arus kas berpengaruh negatif terhadap kepemilikan kas. Kata kunci: cash flow, cash holding, capital expenditure, growth opportunity  ABSTRACT This study aims to analyze the effect of capital expenditure, growth opportunity and cash flow on cash holding in food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period. The sampling method used is nonprobability sampling, namely purposive sampling method. The type of data used is secondary data with panel data regression analysis techniques assisted by the E-views 10 statistical program which is used to test panel data regression, classical assumptions and hypotheses. The results show that capital expenditure and growth opportunities have a negative effect on cash holdings, while cash flow has a negative effect on cash holding. Keywords: cash flow, cash holding, capital expenditure, growth opportunity
EDUKASI LAPORAN KEUANGAN DAN PROMOSI DIGITAL PADA USAHA AYAM GEPREK SAMBAL PETIR DI SERANG BARU KABUPATEN BEKASI Widati, Sindik; Pujia, Dede Puspa; Mahendra, Dheni Muhammad; Windi, Windi; Syalsabilla, Syalsabilla
Jurnal Abdimas Musi Charitas Vol. 8 No. 1 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 1, Juni 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i1.1169

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in a country's economy, including in Indonesia. However, MSMEs often face challenges in increasing their competitiveness during increasingly fierce global competition, especially after the Covid-19 pandemic which made people build businesses in the culinary field. Things that can help MSMEs increase their competitiveness are the use of information technology or social media. The community service partner is the Ayam Geprek Sambal Petir business in Bekasi Regency. The obstacles include limited knowledge in calculating and preparing financial reports and not understanding how to promote their business using social media. The solution to these problems is to provide education about financial reports and business promotion using social media. The implementation method is in the form of lectures, discussions, simulations and implementation of financial reports and the use of social media. The activity results show that partners can compile financial reports independently with the help of the Sepran application and can create promotional content using social media.
Literasi Akuntansi Keuangan dan Manajemen Usaha untuk UMKM Berkelanjutan di Desa Cibarusah Jaya Widati, Sindik; Prawitasari, Nining Yurista; Sellina, Sesri; Amalya, Neneng Tita; Zed, Etty Zuliawati
Jurnal Pengabdian West Science Vol 4 No 12 (2025): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jpws.v4i12.3008

Abstract

Program pendampingan peningkatan literasi keuangan dan manajemen usaha bagi pelaku UMKM bertujuan untuk mengoptimalkan kapasitas pengelolaan usaha yang berkelanjutan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain pre-test dan post-test untuk menilai efektivitas pendampingan terhadap peningkatan keterampilan literasi keuangan dan manajemen usaha. Hasil penelitian menunjukkan adanya peningkatan signifikan pada aspek literasi keuangan, seperti kemampuan memisahkan keuangan usaha dan pribadi, pencatatan transaksi harian, penyusunan laporan laba rugi, serta pemahaman arus kas. Peningkatan serupa juga terlihat pada aspek manajemen usaha, meliputi keterampilan menghitung harga pokok penjualan (HPP) dan margin laba, pemanfaatan media sosial untuk promosi, pencatatan persediaan, serta strategi pelayanan pelanggan. Temuan ini menegaskan bahwa program pendampingan berbasis praktik langsung dan pelatihan partisipatif dapat memberikan dampak positif terhadap penguatan kapasitas UMKM dalam mengelola usaha secara profesional dan berkelanjutan.
Board Dynamics and Tax Aggressiveness: Unveiling the Power of Gender Diversity Wulandari, Dian Sulistyorini; Widati, Sindik; Diyah Permatasari, Maulina
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.12700

Abstract

This study examines the influence of the board of directors and independent commissioners on corporate tax aggressiveness, with gender diversity considered as a moderating variable. The research aims to determine whether board structure affects corporate tax strategies and whether the presence of female board members strengthens or weakens these relationships. A quantitative approach is employed using panel data regression analysis based on a sample of publicly listed companies. Data are collected from corporate financial reports and governance disclosures. Several model selection procedures are applied to identify the most appropriate regression model, followed by hypothesis testing using panel data estimation techniques. The findings indicate that the board of directors does not have a significant effect on tax aggressiveness, suggesting that board size alone does not determine corporate tax planning decisions. In contrast, independent commissioners show a significant positive effect on tax aggressiveness, implying that their presence may be associated with more aggressive tax strategies rather than stronger oversight. Furthermore, gender diversity does not moderate the relationship between either the board of directors or independent commissioners and tax aggressiveness, indicating that female representation on the board does not significantly influence corporate tax behavior. These results suggest that regulatory bodies need to strengthen governance mechanisms to ensure that independent commissioners effectively perform their monitoring role. Companies are encouraged to emphasize board competence and expertise rather than relying solely on structural characteristics such as size or gender composition. Greater transparency in corporate tax practices is also recommended for investors and stakeholders. This study contributes to the literature by highlighting the limited role of board size and gender diversity in tax decision-making, while indicating that independent commissioners may not always function as effective governance mechanisms in reducing tax aggressiveness.
Co-Authors Ahmad Bukhori Muslim Amalya, Neneng Tita Audiana, Nia Bastanta, Andreas Riski Dede Puspa Pujia Diyah Permatasari, Maulina Fuadi, Agus Haryanto, Maharani Widie Anggraeni Hidayat, Tanti Amalia Kamela, Hurian Lestari, Rindah Putri Lisa Kustina Mahendra, Dheni Muhammad Neng Asiah, Neng Nining Yurista Prawitasari, S.H.,M.H. Nurjanah, Rina Permatasari, Maulina Dyah Pratama, Angga Deni Purba, Jamian Putri, Shafa Amelia Riyanah, Sinah Rustianah, Rustianah Sellina, Sesri Setyawan, Wisnu Susilowati Susilowati Syalsabilla, Syalsabilla Taufik Hidayat ummah, rahmatul Wibowo, Edi Tri Widiyaningsih, Widiyaningsih Windi Windi, Windi Wulandari, Dian Sulistyorini Yulianti, Vista Zed, Etty Zuliawati