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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesia Berdaya Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Indonesian Financial Review AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial ABDIMAS Iqtishadia
Sari, Intan Rahma
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THE EFFECT OF OPERATING CASH FLOW AND COMPANY GROWTH ON STOCK PRICES: (Empirical study on Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2020) Simarmata, Lerika Br; Sari, Intan Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.466 KB) | DOI: 10.55047/marginal.v1i4.314

Abstract

This study aims to determine the effect of operating cash flow and company growth on stock prices in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The population of this study are manufacturing companies in the food and beverage sub-sector which are listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used was purpose sampling and the research data obtained were 11 companies with 5 years of research so that the number of samples in this study was 55 company data. The data analysis method used is panel data regression. The results showed that partially operating cash flow had a significant effect on stock prices, while company growth had no significant effect on stock prices. Meanwhile, simultaneously operating cash flow and company growth had a significant effect on stock prices.
THE EFFECT OF TAX INCENTIVES, GROWTH OPPORTUNITIES, AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM: (Empirical Study on Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Narenda, Meilia Echa; Sari, Intan Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.416

Abstract

This study aims to give empirical evidence of the effect of Tax Incentives, Growth Opportunities, and Financial Distress on Accounting Conservatism. This work used quantitative approaches, and the data that are analyzed are secondary data. The population of this study consists of manufacturing enterprises that fall under the food and beverage sub-sector and are listed on the Indonesia Stock Exchange for the period of 2017-2021. This study used purposive sampling to determine the sample. The amount of sample data obtained is 50, and it was obtained by taking a sample from 10 different companies over a period of five years. When doing tests, there are sometimes extreme values, which can result in outliers in the sample data. This study uses several test to analyze the data, namely multiple linear regression descriptive statistical test, linear analysis of panel data, Fixed Effect Model as the model selection test, classical assumption test, multiple linear test, and hypothesis testing with the assistance of data processing Eviews version 9. The results of this study indicates that incentives Taxes, Growth Opportunities, and Financial Distress simultaneously have a significant effect on Accounting Conservatism. Tax incentives have no significant effect on Accounting Conservatism. Growth Opportunities have a significant effect on Accounting Conservatism. Financial Distress has no significant effect on accounting conservatism.
THE INFLUENCE OF TAX SOCIALIZATION, TAX KNOWLEDGE AND THE APPLICATION OF THE E-FILLING SYSTEM ON TAXPAYER COMPLIANCE IN STUDENTS AT UNIVERSITAS PAMULANG Ardianti, Sheila; Sari, Intan Rahma
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.676

Abstract

Taxation serves as the principal source of revenue for countries and plays a crucial role in promoting community welfare during the development process. Over time, the number of taxpayers has been steadily increasing, leading to a corresponding rise in tax revenue. This research aims to investigate the impact of tax socialization, tax knowledge, and the implementation of the e-filing system on taxpayer compliance. The study focuses on students enrolled in the accounting program at Pamulang University. A sample of 105 students from the accounting program at Pamulang University participated in the study, and primary data were collected through the distribution of questionnaires to the respondents. Multiple linear regression analysis was utilized to analyze the data. The findings of the study indicate the following: 1) Tax socialization significantly influences taxpayer compliance, as evidenced by an F statistic of 34.985 with a significant value of 0.000. 2) Tax socialization positively impacts taxpayer compliance with a significance level of 0.003. 3) Tax knowledge, on the other hand, does not significantly affect taxpayer compliance, as indicated by a significance level of 0.691. 4) The application of the e-filing system has a positive and significant effect on taxpayer compliance. 5) When considered together, tax socialization, tax knowledge, and the application of the e-filing system have a collective significant effect of 0.000 on taxpayer compliance among students at Pamulang University.
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT COMMISSIONERS AND CAPITAL INTENSITY ON TAX AVOIDANCE Nurhaliza, Henti; Sari, Intan Rahma
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.685

Abstract

The practice of tax avoidance has gained significant attention in the realm of corporate finance and accounting due to its potential implications for both firms and governments. Tax avoidance refers to the legal minimization of tax liabilities through strategic financial and operational decisions, often involving the utilization of various loopholes and incentives provided by the tax code. This study aims to analyze the determinants of tax avoidance, both from institutional ownership and independent commissioners which are also from capital intensity factors. The method used is quantitative method using secondary data. The population in this study are manufacturing companies in the basic consumer goods sector listed on the Indonesia Stock Exchange in 2017 - 2021. The samples used in this study were 24 companies with an observation period of 5 years in the 2017-2021 period and the number of financial reports sampled in this study amounted to 120. The analysis used is descriptive statistical analysis and panel data regression analysis. The analytical tool used in this research is analysis with the help of the E-views Version 12 program. The results of the research conducted show that simultaneously institutional ownership, independent commissioners and capital intensity affect tax avoidance. Partially, institutional ownership has no effect on tax avoidance, independent commissioners and capital intensity have an effect on tax avoidance.
PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGINDARAN PAJAK: (Studi Empiris pada perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di BEI periode 2017-2021) Azis, Azzy Abdul; Sari, Intan Rahma
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 6 (2022): November 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i6.290

Abstract

This research seeks to investigate and give empirical data about the partial and simultaneous effects of capital intensity, sales growth, and institutional ownership on tax avoidance. The population of this research consists of food and beverage firms that are listed on the Indonesia Stock Exchange. This inquiry utilizes previously gathered information. Using a method of stratified sampling, data was acquired. This investigation's sample consists of twelve firms. Five years are being discussion, from 2017 to 2021. Multiple linear regression analysis with Eviews version 9 is the method of data analysis used here. According to the study's findings, there is a high correlation between tax evasion and the amount of business capital intensity and institutional ownership, but not with sales growth. Tax evasion is significantly influenced by concurrent study on topics like sales growth, capital intensity, and institutional ownership.
Pengenalan Transaksi Akuntansi Mulai dari Jurnal Umum Sampai Neraca Saldo di SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; W. A., Sri Putri Winingrum
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/m2711787

Abstract

Pengabdian Kepada Masyarakat yang dilakukan di SMK Techno Media, dengan tema Pengenalan Pencatatan Transaksi Akuntansi mulai dari Jurnal Umum sampai Neraca Saldo Di SMK Techno Media. Fokus utama dalam kegiatan PKM ini mengenalkan jurnal umum kepada siswa/i SMK Techno media yang memiliki latar belakang jurusan berbeda. Hal ini bertujuan untuk memberikan siswa/i pengetahuan tentang akuntansi mulai dari jurnal umum sampai neraca saldo. Metode yang digunakan yaitu dengan pemaparan materi dengan memberikan slide-slide power point terkait jurnal umum sampai neraca saldo. Kemudian tanya jawab dan dilanjutkan evaluasi sebelum PK mini berakhir. PKM ini meripakan salah satu Tri Darma Perguruan Tinggi yang diharapkan dapat memberikan pemahaman lebih tentang akuntansi  serta menumbuhkan minat siswa/i untuk memilih jurusan akuntansi di jenjang perkuliahan nantinya.
Edukasi Menabung Sejak Dini Di RA Tunas Cendekia Alinayah, Siti; Najmah, Keisha Zaimatun; Rohmawati, Siti; Sari, Intan Rahma
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 4 (2024): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i4.954

Abstract

Edukasi kegiatan menabung bagi anak RA bertujuan untuk memberikan peran positif serta pengenalan nilai uang pada anak usia dini dengan melatih mereka pada pola hidup budaya menabung, menumbuhkan rasa tanggung jawab, dan disiplin dalam mengelola keuangan untuk meningkaRAan kesejahteraan mereka di masa depan. Sasaran edukasi menabung ini adalah anak-anak RA Tunas Cendekia. Kegiatan edukasi ini dilakukan dengan memberikan pemaparan materi yang berbentuk teori yang berkaitan dengan menabung, tanya jawab, ice breaking dan memberikan anak-anak celengan digambar sebagai alat pembelajaran. Kegiatan ini dipantau melalui kerja sama kepala sekolah, guru untuk -guru RA dan orang tua murid. Hasil pengabdian ini semoga dapat menumbuhkan kebiasaan menabung pada generasi muda indonesia selanjutnya yang pada akhirnya dapat memberikan suatu kontribusi bagi bangsa dan negara.
THE EFFECT OF AUDIT COMPLEXITY, FINANCIAL DISTRESS AND INSTITUTIONAL OWNERSHIP ON AUDIT REPORT LAG: (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Bimo, Arif Arya; Sari, Intan Rahma
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.421

Abstract

This research was carried out on property and real estate sector companies during the time period 2017-2021, with the goal of determining and proving that Audit Complexity, Financial Distress, and Institutional Ownership will affect the Audit Report Lag. The sample companies for this study were chosen at random. In addition to dependent variables, this investigation also takes into account independent factors including Audit Complexity, Financial Distress, and Institutional Ownership. The method of research that was utilized in this investigation was descriptive research that took a quantitative approach. Purposive sampling was utilized as the method of sampling throughout this investigation. Secondary data and other data collecting methods, notably documentation, were used for the purpose of gathering information for this study. The research was carried out on 42 firms from the property and real estate sector that were listed on the Indonesia Stock Exchange between 2017 and 2021. Statistical analysis carried out with Eviews 9 The findings of the experiment demonstrate that Audit Complexity influences Audit Repot Lag, whereas Financial Distress policies and institutional ownership do not have any bearing on Audit Repot Lag. In addition, the results of this study demonstrate that Audit Complexity, Financial Distress, and Institutional Ownership all have an effect on Audit Report Lag simultaneously.
Akuntansi Dasar di Era Generasi Z pada Siswa/I SMK Techno Media Sari, Intan Rahma; Muliyani, Muliyani; Winingrum W. A., Sri Putri
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31737

Abstract

In this modern era, innovation and dynamic thinking are needed to develop a particular field. The previous generation of people had high hopes for Gen Z to make positive changes in everyday life. The innovations and thoughts of the Gen Z group are often expressed in the professional world. The problems faced by Millennials and Generation Z are almost the same, namely not being able to manage finances properly. A dynamic lifestyle coupled with a lack of knowledge of good financial management makes it difficult for millennials and Z people to manage their finances according to their priority needs. According to the 2021 OCBC Financial Index & Nielsen IQ study, only around 16% of Indonesia's population has an emergency fund. This means that there are still many young people who have not been able to set aside their income for an emergency fund. Even though this emergency fund is very important if something unexpected happens in the future. Another study from Deloitte in 2022 found that nearly half of Gen Z (46%) and Millennials (47%) in the world finance their needs solely relying on their salary that month. The same study found that more than a quarter of Gen Z (26%) and Millennials (31%) in the world are unsure of being able to retire comfortably because the income of the younger generation is used more to finance current living needs and cannot set aside for future needs. . Therefore, today's young generation, to manage and control their finances, really needs the role of accounting in their daily lives. So that the income earned and expenses incurred can be more controlled and can be used as material for self-evaluation of finances as well as for the benefit of the company where they work.
Pengaruh Komisaris Independen, Capital Intensity Dan Financial Distress Terhadap Konservatisme Akuntansi Putri, Lestari; Sari, Intan Rahma
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2115

Abstract

This research aims to test and prove the influence of independent commissioners, capital intensity and financial distress on accounting conservatism” (Empirical Study on LQ 45 index companies listed on the BEI for the 2018-2023 period).The type of research used is a quantitative method. The type of data used is secondary data in the form of financial reports of LQ 45 companies listed on the Indonesia Stock Exchange for the period 2018-2023. Samples were collected using the purposive sampling method. The number of companies that met the research sample criteria was 15 companies out of 45 companies with a research period of 6 years of observation, so that a total of 90 research samples were obtained. Data processing using the Eviews 10 Statistical Program. Next, carrying out various tests including descriptive statistical tests, panel data model tests, model selection tests, classical assumption tests and hypothesis tests. So the research results prove that independent commissioners, capital intensity and financial distress simultaneously influence accounting conservatism. Independent commissioners partially influence accounting conservatism. capital intensity influences accounting conservatism. Financial distress has no effect on accounting conservatism.
Co-Authors Agustin, Mega Widia Alinayah, Siti Ardianti, Sheila Aryani, Norsarida Atikazahra, Arhaditha Qorina Azis, Azzy Abdul Bimo, Arif Arya Crissiana, Sri Nitta Fitri Yuliana, Fitri Fitriyah Fitriyah Handayani, Asih Jelanti, Desi Kurniasih, Tuspeni Kurniawati, Darini Lilis karlina, Lilis Mardiana, An-Nisa Maulan, Denisah Muliyani Muliyani Mulyani Mulyani Nafisah, Dinda Najmah, Keisha Zaimatun Narenda, Meilia Echa Nurhaliza, Henti Peshar, Fateh Rizkiah Putri, Lestari Putri, Marcelina Romdhoni, Fadli Salsabila, Tasya Salsa Simarmata, Lerika Br SITI ROHMAWATI Subhi Hartanto, Ahmad Ridho Tania, Maria Amelinda W A, Sri Putri Winingrum W. A., Sri Putri Winingrum Winingrum W. A., Sri Putri Winingrum W.A, Sri Putri Winingrum W.A., Sri Putri Winingrum, Sri Putri