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All Journal JURNAL PENDIDIKAN TAMBUSAI International Journal of Research in Community Services Jurnal Bina Bangsa Ekonomika International Journal of Ethno-Sciences and Education Research JURNAL ECONOMINA SWARNA National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Masyarakat JGEN : Jurnal Pengabdian Kepada Masyarakat NAAFI: JURNAL ILMIAH MAHASISWA
Das, Nidia Anggreni
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Transportation Other

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Determinan Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2018-2021 Mulya, Puja Harkiki; Putri, Rita Dwi; Das, Nidia Anggreni
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11081

Abstract

Perkembangan ekonomi yang semakin meningkat pesat di Indonesia saat ini mengakibatkan timbulnya persaingan dunia bisnis. Akibatnya, perusahaan harus bersaing dengan perusahaan lain agar perusahaan tersebut bisa mempertahankan kelangsungan hidup perusahaan dan meningkatkan nilai perusahaan dengan melakukan pengembangan untuk perluasan pasar. Penelitian yang dilakukan ini bertujuan untuk mengetahui pengaruh dari Leverage dan Profitabilitas terhadap Nilai Perusahaan yang dimoderasi oleh Ukuran Perusahaan. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi penelitian ini adalah seluruh perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling, sehingga didapatlah 15 perusahaan yang akan digunakan sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa, secara parsial, Leverage tidak berpengaruh terhadap Nilai Perusahaan, dan Profitabilitas berpengaruh terhadap Nilai Perusahaan. Dari hasil uji moderasi, Ukuran Perusahaan tidak mampu memperkuat hubungan antara Leverage terhadap Nilai Perusahaan. Dan Ukuran Perusahaan tidak mampu memperkuat hubungan antara Profitabilitas terhadap Nilai Perusahaan.
PENGARUH PENGETAHUAN PERJAKAN DAN SOSIALISASI PAJAK TERHADAP MOTIVASI WAJIB PAJAK UMKM DI KOTA SOLOK Putri, Hemalia; Das, Nidia Anggreni; Wahyuni, Lili
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 4 No. 1 (2024): The 4th National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/ncabet.v4i1.180

Abstract

This study aims to determine the Influence of Tax Knowledge (X1) and Tax Socialization (X2) on the Motivation of MSME Taxpayers (Y) in Solok City. This research was conducted on MSME taxpayers in Solok City in 2023. In this study, data collection techniques were used by distributing questionnaires (questionnaires). The data analysis techniques used were descriptive statistics, normality, multicollinearity, heteroscedacity, double linear analysis, determination coefficient, partial test, and simultaneous test. The results of the study show that the influence of tax knowledge has a positive and significant effect on taxpayer motivation. Tax socialization has a positive and significant influence on taxpayer motivation. Therefore, it can be concluded that tax knowledge is accepted, and tax socialization is accepted
PENGARUH TAX AVOIDANCE DAN LEVERAGE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Handayani, Vivi; Das, Nidia Anggreni; Sukraini, Juita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.672

Abstract

Indonesia's economy is largely driven by increased household consumption and one of the fastest-growing industries is the food and beverage industry. Sales growth was driven by increased personal income and increased spending on food and beverages, mainly from the growing number of middle-class consumers. As a result, it is also an industry where local companies are very ambitious and have grown into successful global exporters. At the same time, the internationalization of local cuisine is a major opportunity for foreign companies to sell their products to Indonesia consumers, who are increasingly open to new foods and flavors. The purpose of this study is to determine the Effect of Tax Avoidance on the Cost of Debt in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2022. The method carried out in this study is a quantitative method with an associative approach. Meanwhile, to analyze the data obtained, classical assumptions were used consisting of (normality test, multicollinearity test, heteroscedasticity test, and heteroscedasticity test, multiple linear regression analysis, determination coefficient analysis and hypothesis test using significance tests (T test and F test). The results of the study show that individually Tax Avoidance (X1) does not have a significant effect on Cost Of Debt (Y), Leverage (X2) has a significant effect on Cost Of Debt, Tax Avoidance Variable (X1), leverage (X2) together have a significant effect on Cost Of Debt (Y).
Strategi Komunikasi Bisnis Digital bagi UMKM (Mobile Coffee Shop) di Kota Solok dalam Menghadapi Persaingan Pasar Das, Nidia Anggreni; Putri, Rita Dwi; Wahyuni, Lili; Maharani, Puti Chintia; Ramadhanti, Rima; Ningsih, Aprilia Sari; Fitra, Hidayanti; Putra, Farhan Wilanda; Daniati, Yusmi; Sari, Resmita; Maharani, Dovita; Afni, Susi; Finaldri, Fina; Sidiq, Yodika; Ganda, Arif Two
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Agustus 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i4.1160

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan mengembangkan strategi komunikasi bisnis digital yang efektif bagi Usaha Mikro, Kecil, dan Menengah (UMKM) jenis kedai kopi keliling di Kota Solok. Pengembangan ini dilatarbelakangi oleh tren gaya hidup digital serta kemudahan akses teknologi yang menawarkan peluang adaptasi dan inovasi bagi UMKM. Metode yang digunakan mencakup wawancara mendalam dengan pemilik/pengelola usaha, observasi partisipatif, serta analisis konten media sosial dan platform digital yang digunakan. Hasil kegiatan menunjukkan bahwa penerapan strategi komunikasi bisnis digital mampu mengoptimalkan pemanfaatan teknologi untuk membangun brand awareness, menarik minat pelanggan, dan meningkatkan loyalitas konsumen dalam menghadapi persaingan pasar. Temuan ini memberikan kontribusi terhadap peningkatan kapasitas UMKM dalam mengelola komunikasi bisnis berbasis digital secara lebih adaptif dan berkelanjutan.
IMPLEMENTASI ACTIVITY BASED COSTING PADA PERUSAHAAN JASA HOMESTAY UNTUK MENINGKATKAN AKURASI PENETAPAN HARGA SEWA (STUDI KASUS PADA HOMESTAY AMANAH) Putri, Rita Dwi; Das, Nidia Anggreni; Putri, Lucy Septiana; Ramadani, Figi Putri; Fitri, Nadha Aulia; Salman, Andre; Alfarizi, Rivo Muhammad
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 4 (2025): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i4.2602

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah untuk menilai dan melihat sejauh mana Activity Based Costing dapat meningkatkan akurasi penetapan harga sewa dibandingkan dengan metode tradisional pada usaha Homestay. Pada usaha homestay penentuan harga yang akurat dapat meningkatkan kelangsungan usaha dan daya saing. Pengabdian Kepada Masyarakat ini dilakukan pada Homestay Amanah dengan metode yang digunakan adalah dengan mewawancarai pemilik homestay tersebut. Hasil Pengabdian kepada Masyarakat ini menunjukkan bahwa Metode Activity Based Costing lebih akurat dibandingkan dengan metode Tradisional karena metode ABC membebankan biaya overhead pada banyaknya cost driver berbeda dengan metode tradisional yang hanya membebankan biaya overhead pada satu cost driver saja
The Effect of Corporate Governance Implementation and Corporate Social Responsibility Disclosure on Firm Value: An Empirical Study on Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2022–2023 Das, Nidia Anggreni; Wahyuni, Lili; Fitri, Rahma; Humaira, Dian; Medinah, Khairatul; Wenda, Marsha Syaidina; Salora, Wiranda
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1091

Abstract

This study aims to analyze the effect of Corporate Governance implementation and Corporate Social Responsibility (CSR) disclosure on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Corporate Governance is measured using several indicators such as institutional ownership and the proportion of independent commissioners. Meanwhile, CSR disclosure is analyzed based on the GRI (Global Reporting Initiative) disclosure index. Company value is measured using the Tobin's Q ratio. This study uses a quantitative method with a multiple linear regression approach. The sample was selected using a purposive sampling technique, with 33 companies meeting the criteria. Data were obtained through annual reports and sustainability reports published by each company. The results of the study indicate that the implementation of Corporate Governance partially has a significant effect on company value, especially on the variables of institutional ownership and independent commissioners. Meanwhile, CSR disclosure is also proven to have a positive and significant effect on company value. Simultaneously, Corporate Governance and CSR disclosure have a significant effect on increasing company value. This study provides implications that companies need to improve the quality of governance and disclosure of social and environmental information to increase investor confidence and company value in the capital market.
The Effect of Profitability and Managerial Ownership as Corporate Governance Mechanisms on Company Value in the Industrial Sector Listed on the IDX in 2022-2024 Das, Nidia Anggreni; Sukraini, Juita; Sari, Resmita; Afni, Susi; Maharani, Dovita; Risanti, Dezy; Sidiq, Yodika; Kholiq, Wildan
International Journal of Ethno-Sciences and Education Research Vol. 5 No. 4 (2025): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v5i4.1092

Abstract

Indonesia's manufacturing sector is one of the largest contributors to national GDP, but also faces challenges in managing governance and operational efficiency. This study aims to analyze the effect of profitability and managerial ownership as corporate governance mechanisms on firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. Profitability is measured using Return on Assets (ROA), while managerial ownership is measured based on the percentage of shares owned by managers or internal parties. The data used are secondary data obtained from the company's annual financial reports published on the official IDX website. Data collection was carried out using the documentation method, and the sample was determined using the purposive sampling method. Data analysis was performed using multiple linear regression to test the simultaneous and partial effects of the independent variables on the dependent variable. The results found that profitability (X1) has a regression coefficient of -1.946 with a significance value of 0.056 and managerial ownership as a corporate governance mechanism (X2) has a regression coefficient of 0.261 with a significance value of 0.170. Simultaneously, these two independent variables also do not have a significant effect in explaining changes in company value, with a model capability of only 12.4%.
Pengaruh Minimalisasi Pajak, Mekanisme Bonus Kepemilikan Asing terhadap Transfer Pricing pada Perusahaan Manufaktur Multinasional yang Terdaftar di Bursa Efek Indonesia Das, Nidia Anggreni; Badri, Juarsa; Putra, Yosep Eka
JURNAL ECONOMINA Vol. 3 No. 4 (2024): JURNAL ECONOMINA, April 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i4.1288

Abstract

Globalisasi di bidang ekonomi dan bisnis telah menyebabkan pembangunan ekonomi yang tidak mengenal batas antar negara. Banyak transaksi antar perusahaan yang meningkat, baik antara perusahaan dalam maupun luar negeri. Arus barang, jasa, modal (investasi), dan tenaga kerja lebih mudah dan lancar antar negara. Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris mengenai pengaruh minimalisasi pajak, kepemilikan asing, dan bonus terhadap transfer pricing. Penelitian ini menggunakan 12 sampel perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia pada 2016-2018. Berdasarkan hasil pengujian, diperoleh kesimpulan sebagai berikut: Pertama, hasil pengujian menunjukkan bahwa minimalisasi pajak (X1) berpengaruh sebagian terhadap transfer pricing (Y), hal ini dibuktikan dengan menggunakan uji t dengan nilai t sebesar 2,428 ≥ t tabel 2,042 dengan signifikansi sebesar 0,022 ≤ 0,05. Kedua: Hasil pengujian menunjukkan bahwa sebagian kepemilikan asing (X2) tidak berpengaruh terhadap transfer pricing (Y). Hal ini dibuktikan dengan menggunakan uji t dengan nilai t tabel sebesar 1,09898 t tabel 2,042 dengan signifikansi 0,281 ≥ 0,05. Ketiga. Hasil pengujian menunjukkan bahwa bonus (X3) sebagian tidak berpengaruh terhadap transfer pricing (Y), hal ini dibuktikan dengan menggunakan uji t dengan nilai t 1,293 29 t tabel 2,042 dengan signifikansi 0,206 ≥ 0,05.
FENOMENA KEADILAN DALAM PENGENAAN SANKSI PERPAJAKAN: ANALISIS PENEGAKAN HUKUM PAJAK DI INDONESIA Putri, Rita Dwi; Das, Nidia Anggreni; Sukraini, Juita; Daniati, Yusmi; Aprilia, Dara; Wulandari, Jingga; Risanti, Dezy Risanti
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.259

Abstract

Tax law enforcement is one of the main pillars in maintaining the sustainability of state revenue. Sanctions in taxation are an important tool in the tax law system in Indonesia that aims to increase compliance and provide a deterrent effect for taxpayers who violate the rules. However, the application of these sanctions is often the subject of debate, especially regarding whether the sanctions given are in line with the principles of justice. In practice, the application of sanctions is not always consistent and proportionate, thus giving rise to a view of injustice, especially for taxpayers who experience limitations in access to information and legal resources. This study aims to examine the phenomenon of injustice in the provision of tax sanctions by examining juridical and ethical aspects in tax law enforcement in Indonesia. The methods used are literature studies from tax regulations, scientific journals, and empirical studies on taxpayer perceptions and behaviors. The results of the study show that there is a discrepancy between positive legal rules that regulate sanctions normatively and practices in the field that often ignore the principles of substantive justice and law enforcement ethics. Factors that cause this imbalance include a lack of socialization of regulations, a lack of understanding of taxpayers of their rights and obligations, and the potential for abuse of authority by tax officials. Therefore, reforms are needed in the design and implementation of tax sanctions that not only focus on fiscal aspects, but also ensure procedural fairness, transparency, and legal protection for taxpayers. The research recommends a more humane, proportional, and ethical-based approach to law enforcement as an effort to increase public trust in the national tax system.
Pelatihan Penyusunan Laporan Keuangan Industri Rumahan Kubang Putiah Kabupaten Agam Putra, Yosep Eka; Badri, Juarsa; Susanto, Romi; Abaharis, Henryanto; Alfian, Alfian; Fernos, Jhon; Das, Nidia Anggreni
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 5 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/vmf60902

Abstract

Usaha mikro kecil dan menengah merupakan usaha ekonomi produktif yang dapat menampung tenaga kerja dan memberikan pendapatan bagi daerah. Banyaknya UKM saat ini tidak didukung dengan pengetahuan pelaku usaha dalam menyusun laporan keuangan usahanya, sehingga terjadi kebingungan dalam menentukan laba bersih dari usaha yang mereka dapatkan. Untuk itu, perlu adanya pelatihan yang dapat membantu pemilik usaha dalam menyusun laporan keuangan usahanya, agar keuangan tertata rapi dan berkelanjutan. Pelaku usaha sangat antusias dengan pelatihan ini, sehingga mereka mengerti dan mengerti bagaimana menentukan harga pokok barang, beban operasional, pendapatan dan pengeluaran non bisnis, dan laba rugi insidentil dan akhirnya mereka dapat mengetahui laba bersih bisnis mereka.
Co-Authors Abaharis, Henryanto Afni, Susi Alfarizi, Rivo Muhammad Alfian Alfian Aprilia, Dara Badri, Juarsa Daniati, Yusmi Fernos, Jhon Finaldri, Fina Fitra, Hidayanti Fitri, Nadha Aulia Fitri, Rahma Ganda, Arif Two Humaira, Dian Kholiq, Wildan Lili Wahyuni Maharani, Dovita Maharani, Puti Chintia Maria Magdalena Medinah, Khairatul Mulya, Puja Harkiki Ningsih, Aprilia Sari Putra, Farhan Wilanda Putra, Yosep Eka putri, Hemalia Putri, Lucy Septiana Putri, Rita Dwi Ramadani, Figi Putri Ramadhanti, Rima Risanti, Dezy Risanti, Dezy Risanti Salman, Andre Salora, Wiranda Sari, Resmita Sidiq, Yodika Sukraini, Juita Susanto, Romi Vivi Handayani Wenda, Marsha Syaidina Wulandari, Jingga