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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Journal of Economic, Bussines and Accounting (COSTING) Journal of Innovation in Business and Economics Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Jurnal Ekonomi Bisnis Manajemen Prima Jurnal Pengabdian UNDIKMA Jurnal Ilmiah Raflesia Akuntansi GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Abdimas Bina Bangsa Economics, Business and Management Science Journal Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Balance : Jurnal Akuntansi dan Manajemen Jurnal Peradaban Masyarakat (JPM) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Akuntansi Keuangan dan Bisnis Journal of Accounting, Management, Economics, and Business Jurnal Penelitian Pendidikan Indonesia Prosiding Seminar Nasional Unimus Jurnal Akuntansi Nommensen Economic and Business Horizon Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Desy Astrid Anindya
Universitas Medan Area
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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THE EFFECT OF INVENTORY INTENSITY AND REAL EARNINGS MANAGEMENT ON TAX AVOIDANCE IN COMPANIES MINING SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2023 Crismes Ulina Ritonga; Desy Astrid Anindya; Ikbar Pratama
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 4 (2025): MARCH
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i5.729

Abstract

This study was conducted to determine the effect of Inventory Intensity and Real Earnings Management on Tax Avoidance in Mining Sector Companies on the Indonesia Stock Exchange in 2020-2023. Based on the predetermined research hypothesis, it is known that inventory intensity and real earnings management have an effect on tax avoidance. The type of quantitative research with a causal associative approach. The population is 42 mining sector companies with a purposive sampling technique of 27 companies over a period of 5 years with a total of 108 data. The fund processing technique uses multiple linear regression analysis. The results of the study indicate that partially inventory intensity has a positive and significant effect on tax avoidance, but real earnings management does not affect tax avoidance. Simultaneously, inventory intensity and real earnings management have a significant effect on tax avoidance.
THE EFFECT OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND JOB SATISFACTION ON THE PERFORMANCE OF CERTIFIED LECTURERS Nursaimatussaddiya, Nursaimatussaddiya; Cai Cen, Cia; Purnama Sari, Dian; Habibie, Muhammad; Astrid Anindya, Desy
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.362

Abstract

The research aims to analyze the effect of organizational commitment on the performance of certified lecturers at the Bina Karya High School of Economics, to analyze the effect of work motivation on performance, to analyze the effect of job satisfaction on performance, to analyze what factors are more dominant in influencing performance. The location or place of research is the Bina Karya College of Economics located on Jalan Diponegoro Tebing Tinggi Sumatra Partially the organizational commitment variable has a positive and significant effect on the performance variable of the lecturer at the Bina Karya College of Economics. Partially, the motivation variable has no significant effect on the performance of the Bina Karya College of Economics lecturers, Partially, the job satisfaction variable has a positive and significant effect on the performance of the Bina Karya College of Economics lecturers' performance. Simultaneously, organizational commitment, motivation, and job satisfaction have a positive and positive effect. significantly to the performance of the lecturers of the Bina Karya College of Economics. The R2 value obtained is 0.681 or 68.1% which shows the variables of Organizational Commitment, Motivation and Job Satisfaction in explaining the variations that occur in the performance of the lecturers of the Bina Karya High School of Economics 68.1 %, while the remaining 31.9% is explained by other variables not included in the model such as compensation, facilities, organizational culture, and others.
Pengaruh Produk Domestik Bruto dan Return on Investment Harga Saham pada Sektor Food and Beverage yang terdaftar pada BEI 2019-2022 Nababan, Fitrika; Anindya, Desy Astrid; Dalimunthe, Hasbiana
Jurnal Akuntansi Nommensen Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i2.2582

Abstract

Adapun penelitian dilakukan dengan tujuan untuk mengetahui pengaruh dari Produk Domestik Bruto dan Return on Invesment terhadap Harga Saham pada sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Jenis penelitian yang digunakan pada penelitian ini adalah dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan menggunakan metode dokumentasi yang diperoleh melalui laman situs www.idx.co.id. Jumlah populasi dalam penelitian ini sebanyak 45 perusahaan. Pemilihan sampel dilakuan dengan menggunakan Teknik non-probability dengan metode purposive sampling, sehingga diperoleh 10 perusahaan food and beverage yang terdaftar di BEI 2019-2022 yang memenuhi kriteria dan dijadikan sebagai sampel penelitian dengan total data observasi berjumlah 40. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda, menggunakan IBM SPSS 26. Berdasarkan hasil uji t produk domestik bruto berpengaruh negatif dan signifikan terhadap Harga Saham pada perusahaan food and beverage dan return on invesment berpengaruh positif dan signifikan terhadap Harga Saham pada perusahaan food and beverage.
Influence factors in increasing brand loyalty through customer engagement on MPV cars Indawati Lestari; Desy Astrid Anindya; Finta Aramita
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243281

Abstract

Customer engagement can be formed with supportive social media marketing and brand experience. But in this case, the company has not fully created the experience and social media consumers need. The company’s strategy to increase car sales certainly needs to be promoted. This study aims to determine and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement on MPV product users in Medan City. The population in this study amounted to 62,296 people. Sampling using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub 1 analysis show that social media marketing and brand experience positively and significantly affect customer engagement. The results of sub 2 analysis show that social media marketing and brand experience positively and significantly affect brand loyalty through customer engagement. When social media marketing and brand experience increase, customer engagement will also increase, so that brand loyalty increases.
The role of social media marketing and brand experience in increasing brand loyalty through customer engagement for mpv car users in Medan Indawati Lestari; Desy Astrid Anindya; Finta Aramita
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244322

Abstract

In the rapidly evolving automotive market of Medan City, social media marketing and brand experience have emerged as crucial factors in fostering brand loyalty among MPV car users by enhancing customer engagement. The purpose of this study is to find out and analyze the influence of social media marketing and brand experience on brand loyalty through customer engagement in MPV product users in Medan City. The sample was drawn using purposive sampling with sample criteria, namely consumers who use cars with the Toyota brand and have used them for more than 3 (three) years. The sample calculation used the slovin formula with a total of 397 respondents. The research data used primary data and secondary data. The data analysis carried out is path analysis. The results of sub-1 analysis show that social media marketing and brand experience have a positive and significant effect on customer engagement. The results of sub-2 analysis show that social media marketing and brand experience have a positive and significant effect on brand loyalty through customer engagement.
Pengaruh Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM di Kecamatan Medan Sunggal Maharani, Kania; Anindya, Desy Astrid; Tambunan, Saribulan
Economics, Business and Management Science Journal Vol 6, No 1 (2026): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v6i1.1026

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM di Kecamatan Medan Sunggal. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pernyataan dalam bentuk kuesioner kepada pelaku UMKM yang berjumlah 180 responden. Sampel dalam penelitian ini ditentukan dengan metode sampel jenuh. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil pengujian secara parsial Skala Usaha terhadap Penggunaan Informasi Akuntansi UMKM menunjukkan bahwa ada pengaruh positif dan signifikan antara Skala Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Berdasarkan hasil pengujian secara secara parsial Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM menunjukkan bahwa ada pengaruh positif dan signifikan antara Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Berdasarkan hasil pengujian secara simultan bahwa antara Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Secara simultan menunjukkan bahwa ada pengaruh positif dan signifikan antara antara Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM.
Long-term debt and financial performance Desy Astrid Anindya; Harry Suharman; Indawati Lestari; Muhammad Habibie
Journal of Innovation in Business and Economics Vol. 9 No. 02 B (2025): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v9i01.41133

Abstract

This study aims to analyze the influence of capital structure on the financial and market performance of construction companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Capital structure is measured by the proportion of long-term debt to total capital. Financial performance is assessed using Return on Equity (ROE), while market performance is proxied by stock price. The analysis employs panel data regression with a fixed effects approach, controlling for firm size, liquidity, interest coverage ratio, and sales growth. The results show that long-term debt has a negative and significant effect on ROE, but no significant effect on the stock price. Conversely, the current ratio and sales growth have a positive and significant effect on ROE, while the current ratio and firm size significantly increase stock prices. These findings suggest that the inappropriate use of long-term debt may reduce profitability, and that investors place greater emphasis on liquidity and firm size when assessing market value. This study contributes to the literature on capital structure in the construction sector, which is characterized by capital-intensive and high-risk operations. Practically, the findings can inform company management in formulating more efficient and sustainable financing strategies and help investors interpret financial signals relevant to firm value.
Penguatan Kapasitas Petani Kopi melalui Inovasi Pengemasan, Pelabelan, dan Pemasaran Digital Berbasis Nilai Tambah Produk Zulkarnain Lubis; Endang Sari Simanullang; Desy Astrid Anindya; Muhammad Sapi’i Dalimunthe; Alpin Risyad Ritonga
Jurnal Pengabdian UNDIKMA Vol. 7 No. 2 (2026): May
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i2.19797

Abstract

This community service activity aims to strengthen the capacity of coffee farmers who are members of the Mitra Sejati Jaya Cooperative through facilitation in packaging, labeling, and value-added product-based digital marketing. The program was implemented through training sessions and Focus Group Discussions (FGDs), involving 18 participants. Evaluation instruments consisted of pre-test and post-test questionnaires, which were analyzed using descriptive quantitative methods. The evaluation results showed an increase in participants’ average scores from 57.89 in the pre-test to 82.28 in the post-test, representing an improvement of 42.12%. The program generated several outputs, including high-quality packaging, a copyrighted logo design, active social media accounts, and digital marketing video content. Therefore, this community service activity proved effective in enhancing the capacity of coffee farmers through innovations in packaging, labeling, and value-added digital marketing.
ACCOUNTING DIGITAL TRANSFORMATION ASSESSED THROUGH AUDITOR WORKLOAD AND EVIDENCE VERIFICATION Shabrina Tri Asti Nasution; Thezar Fiqih Hidayat Hasibuan; Devi Ayu Putri; Desy Astrid Anindya
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.141

Abstract

This research examines the usefulness of digital transformation in the implementation of finance in companies. Digital transformation in this case is analyzed by examining the positive influence on auditor workload and evidence verification. The data analysis method used in this research is full model Structural Equation Modeling (SEM) analysis using the Partial Least Square (PLS) approach or better known as SEM-PLS, with a statistical application known as SmartPLS, the SmartPLS version used is version. 3.2.9., the research sample was 30 auditors at a public accounting firm, The data collection used was a questionnaire instrument which was developed by the needs of researchers by examining in more detail about digital transformation after a comprehensive literature review which serves to identify and operationalize the main theoretical constructs. The research results show that digital transformation is influenced by evidence verification, but workload has no effect on digital transformation. In this way, digital transformation can verify data precisely, in real-time, portfolios and submitted documents can be checked more thoroughly.
Konseptualisasi dan Pengukuran Indeks Maqasid Ekonomi Hijau pada Lembaga Keuangan Mikro Syariah (BMT) dalam Mendorong Sustainable Development Goals (SDGs) Tongam Wesly Pandapotan Manullang; Desy Astrid Anindya
Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan Vol 11, No 1 (2026): Januari - Juni 2026
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v11i1.2710

Abstract

Penelitian ini bertujuan untuk merumuskan dan menguji secara empiris peran Indeks Maqasid Ekonomi Hijau (IMEH) dalam menjembatani pengaruh Komitmen Institusional Baitul Maal wat Tamwil (BMT) terhadap akselerasi pencapaian Sustainable Development Goals (SDGs), serta menganalisis peran Kapasitas Kelembagaan sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan Partial Least Squares Structural Equation Modeling (PLS-SEM). Data primer diperoleh melalui survei terhadap 182 pengelola BMT di Indonesia yang dipilih menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa komitmen institusional BMT mendorong penguatan adopsi dan implementasi IMEH. IMEH selanjutnya berperan sebagai mediator yang menjembatani komitmen institusional dengan akselerasi pencapaian SDGs, menunjukkan bahwa nilai-nilai etika dan kemaslahatan dalam tata kelola BMT dapat ditransformasikan menjadi praktik pembiayaan yang lebih berorientasi pada keberlanjutan. Penelitian juga menemukan bahwa kapasitas kelembagaan memperkuat efektivitas IMEH dalam mendorong pencapaian SDGs. Temuan ini menegaskan bahwa keberhasilan integrasi prinsip Maqasid al-Shariah dan ekonomi hijau pada BMT tidak hanya ditentukan oleh komitmen normatif, tetapi juga oleh keberadaan instrumen pengukuran yang operasional serta kapasitas organisasi untuk mengimplementasikannya. Secara praktis, penelitian ini memberikan dasar bagi pengelola dan regulator BMT untuk mengembangkan sistem pengukuran kinerja dan penilaian pembiayaan yang mengintegrasikan dimensi sosial, syariah, dan ekologis guna memperkuat kontribusi keuangan mikro syariah terhadap pembangunan berkelanjutan.
Co-Authors Abdul Azis Aditya Amanda Pane Agnes Ivanka Alpin Risyad Ritonga Amelia Livia Liansari Ananda Fitriani Dewi Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Cai Cen, Cia Chris Belinda Zega Citra Sukmadilaga Crismes Ulina Ritonga Devi Ayu Putri Sirait Dhian Rosalina, Dhian Dinda Talya Sari Endang Sari Simanullang Fadillah, Tri Dessy Fauziah Rahman Finta Aramita Grace Alicia Graceline Lewinsky Harry Suharman Hasbiana Dalimunthe Indawati Lestari Indi Fadliah Iqbal Iqbal Isnaniah Laili Isnaniah Laili KS Jeniffer Lourent Jenisa Satya Lestari Simbolon, Mega Linda Lores Lusiana Panjaitan Maharani, Kania Michael Oktorenos Pakpahan Muhammad Habibie Muhammad Sapi’i Dalimunthe Nababan, Fitrika Nadya Sanchristallove Lubis Nasution, Sri Wanti Nazli, Putri Ndraha, Irene Natalia Noel Multi Kristian Ujung Nurhusna, Salsa Panggabean, Amanda PARDEDE, Mazmur Permai, Putri Indah Pratama, Ikbar Pratami, Arifa Purnama Sari, Dian Retnawati Siregar Riadi Riadi Riadi Riadi, Riadi Satria, Dy Ilham Sembiring, Erika Apulina Sembiring, Rizky Simatupang, Jumeida Sirait, Riris Marito Siti Aisyah Sugesti, Leli Sukamto, Ika Sumiyarsi Syarifah Fadillah Natasha Tambunan, Saribulan Taufiq Risal Thezar Fiqih Hidayat Hasibuan Tongam Wesly Pandapotan Manullang Wardhani, Irine Ika Warsani Purnama Sari Warsani Purnamasari Widayanti, Asti Wilda Sri Munawaroh Harahap Winarningsih, Srihadi