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All Journal Jurnal Pengabdian Masyarakat Indonesia (JPMI) LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Economics, Commerce, and Management Panggung Kebaikan : Jurnal Pengabdian Sosial
Nikke Yusnita Mahardini
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Related Party Transaction Dan Thin Capitalization: Apakah Berdampak Pada Strategi Penghindaran Pajak? Nikke Yusnita Mahardini; Denny Putri Hapsari; Magfira Anggun Nur Oktafiana Sari
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (876.937 KB) | DOI: 10.30656/lawsuit.v1i2.5580

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh signifikan dari Related Party Transaction -Sales, Related Party Transaction – Purchase, dan Thin Capitalization secara parsial terhadap Strategi Penghindaran Pajak pada perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016 – 2019. Jenis penelitian ini adalah penelitian asosiatif kausal dengan jenis data menggunakan deret waktu (time series). Sampel diambil dengan menggunakan teknik purposive sampling. Sampel berjumlah 10 perusahaan dari 75 perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016 – 2019, sehingga data penelitian yang dianalisis berjumlah 40. Data diuji dengan menggunakan IBM SPSS Statistic 25 dengan menggunakan teknik analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) Related party transaction - sales tidak berpengaruh signifikan terhadap strategi penghindaran pajak. (2) Related party transaction – purchase berpengaruh secara signifikan terhadap strategi penghindaran pajak. (3) Thin capitalization berpengaruh secara signifikan terhadap strategi penghindaran pajak
Praktik Income Smoothing: Studi Empiris Pada Perusahaan Manufaktur Di Indonesia Ratu Vera Safira; Kodriyah; Nikke Yusnita Mahardini
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.306 KB) | DOI: 10.30656/jakmen.v1i1.4430

Abstract

This study aims to determine the effect of net profit margin, dividend payout ratio and bonus plan on income smoothing partially at manufacturing companies listed on Indonesia Stock Exchange period 2014-2019. The method used is quantitative with associative (causality) design. The study population numbered 182 companies with purposive sampling method and taken samples of 21 companies in period 2014-2019, so that observation data is 126 also analyzed by SPSS version 25. This data is in the form of annual financial statements from the official website of Indonesia Stock Exchange www.idx.co.id and official website of companies. The data analysis technique is descriptive statistical analysis and logistic regression analysis. Based on the study result, can be conclude that: 1) there is not a significant effect between profit margin and income smoothing, 2) there is a significant effect between dividend payout ratio and income smoothing, 3) there is a significant effect between bonus plan and income smoothing.
MENINGKATKAN MINAT MEMBACA DAN BELAJAR MELALUI RINTISAN PERPUSTAKAAN ANAK USIA DINI DI KECAMATAN CIRUAS KABUPATEN SERANG Dien Sefty Framita; Nikke Yusnita Mahardini
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 1 No. 3 (2022): Oktober : Jurnal Pengabdian Masyarakat Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v1i3.563

Abstract

Pada saat ini masyarakat diharapkan memiliki minat baca yang tinggi. Dengan melakukan perintisan pembuatan perpustakaan bagi masyarakat khususnya anak-anak, maka minat baca dapat ditumbuhkan sejak dini. Pada pelaksanaan pengabdian masyarakat yang dilakukan oleh para dosen diawali dengan penyediaan buku-buku bacaan bagi anak-anak dan kelengkapan fasilitas untuk perpustakaan. Adapun buku-buku yang disediakan didapat melalui donasi para pelaku pengabdian. Buku-buku yang diberikan berupa buku-buku pengetahuan umum, buku-tentang fauna, flora, edukasi, agama, pelajaran sekolah, cerita, motivasi, kreasi mewarnai, menggambar, belajar menulis dan membaca. Pengabdian bekerjasama dengan PAUD Mina Sabili, warga dan pengurus warga setempat. Lokasi tepatnya di Kecamatan Ciruas pada PAUD Mina Sabili. Metode yang digunakan adalah dengan memberikan langsung buku- buku, puzzel, poster, meja lipat, crayon, dan lemari buku. Pada saat kegiatan diberikan pengarahan agar perpustakaan dapat berjalan dengan baik, dan anak didik tetap harus mengikuti protocol kesehatan. Dengan adanya perpustakaan selain menumbuhkan minat baca juga mampu mengurangi stress bagi anak-anak di masa pandemi, sehingga anak-anak dapat ceria kembali dan dapat berkumpul kembali dengan teman-temannya.
How Financial Factors Shape the Capital Structure of Manufacturing Companies in the Basic Chemical Industry Santi Octaviani; Kodriyah Kodriyah; Nikke Yusnita Mahardini; Zalfa Kaila Widi Utami
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.1002

Abstract

This study examines the influence of financial factors on the capital structure of basic chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample selection method used is purposive sampling, with specific criteria resulting in a sample of 51 companies and a total of 255 data points. After data processing, 80 outliers were identified, reducing the final sample to 175 company data points. This research adopts a quantitative approach, utilizing multiple linear regression analysis with SPSS version 25. The findings reveal that profitability, asset structure, company size, and business risk have a significant impact on capital structure. In contrast, sales growth and dividend policy do not show a significant contribution to capital structure. Based on these findings, it is recommended that companies in the basic chemical manufacturing sector focus on improving profitability, optimizing asset structure, and managing business risks effectively to strengthen their capital structure. Additionally, company size should be considered when making financing decisions. Since sales growth and dividend policy were not significant factors, firms might prioritize internal financial management and risk control over aggressive sales expansion or dividend adjustments when aiming to optimize their capital structure. Future research could explore other potential factors or use alternative methodologies to deepen understanding in this area.
Peningkatan Daya Saing UMKM Melalui Digitalisasi dan Inovasi Packaging: Studi Kasus pada UMKM UP2K Unyur Makmur, Serang – Banten Santi Octaviani; Nikke Yusnita Mahardini; Kodriyah Kodriyah; Denny Putri Hapsari; Nana Umdiana; Dilla Fitriana Putri Igefar
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 4 (2025): November: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i4.2371

Abstract

This community service activity aims to improve the competitiveness of Micro, Small and Medium Enterprises (MSMEs) UP2K Unyur Makmur in Unyur Village, Serang City, Banten through the application of digitalisation and product packaging innovation. The main problems faced by partners are limitations in the use of digital technology for marketing and packaging designs that are unattractive and do not reflect the identity of local products. The methods used in this activity include socialisation, training, mentoring, and evaluation of the implementation of digital marketing strategies and packaging design development. The results of this activity show an increase in the ability of MSME actors to use digital media such as marketplaces, social media marketing, and simple graphic design for product promotion. In addition, the packaging innovations introduced were able to increase the aesthetic value and appeal of products in the eyes of consumers. The tangible impact of this activity was an increase in MSME actors' awareness of the importance of digitalisation and packaging innovation in expanding markets and strengthening brand image. This activity is expected to become a model for digital and creative MSME empowerment in the Serang area and its surroundings.
Co-Authors Denny Putri Hapsari Denny Putri Hapsari Dien Sefty Framita Dilla Fitriana Putri Igefar Kodriyah Magfira Anggun Nur Oktafiana Sari Ratu Vera Safira Santi Octaviani Umdiana, Nana Zalfa Kaila Widi Utami