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All Journal PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Journal Of Science Education And Management Business Jurnal Informatika Ekonomi Bisnis Journal of Information Systems Management and Digital Business jle Journal of Business Economics and Management Jurnal Ekonomi, Manajemen, Akuntansi
Dewi, Rindy Citra
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Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Veterinary

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Pengaruh Kepemilikan Manajerial Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Yamashita; Yudha, Agam Mei; Dewi, Rindy Citra; Saputra, Deni
Journal of Science Education and Management Business Vol. 1 No. 1 (2022): Journal of Science Education and Management Business
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62357/joseamb.v1i1.42

Abstract

This study aims to determine how much influence Managerial Ownership and Company Growth have on Firm Value with Institutional Ownership as a Moderating Variable (In Manufacturing Companies listed on the Indonesia Stock Exchange for the 2016-2020 period). From this research, the following conclusions are obtained: (1) There is a significant influence between Managerial Ownership on Company Value. (2) There is a significant influence between the growth of the company on the value of the company. (3) There is a significant influence between Managerial Ownership and Company Growth on Firm Value. (4) Managerial ownership partially has a significant effect on firm value with institutional ownership as a moderating variable. (5) Company growth partially has no significant effect on firm value with institutional ownership as a moderating variable in the company (6) managerial ownership and company growth partially significant effect on firm value with institutional ownership as a moderating variable
Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi Sari, Putri Intan Permata; Putri, Ebi Abady; Petra, Berta Agus; Dewi, Rindy Citra
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.795 KB) | DOI: 10.37034/infeb.v5i2.586

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.
OPTIMALISASI DESAIN PROMOSI MELALUI SOSIAL MEDIA DAN MARKETPLACE DALAM PEMASARAN ONLINE UNTUK MENINGKATKAN PENJUALAN PADA UMKM KAMPUNG AKRILIK Sopali, Mardhatila Fitri; Charli, Chintya Ones; Dewi, Rindy Citra
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i4.259

Abstract

This activity aims to help MSMEs (Micro, Small and Medium Enterprises) in Acrylic Village to be able to maintain their business in the midst of the Covid-19 pandemic, by developing Acrylic Village MSMEs, several wider marketing strategies are used through digital media or e-commerce by using online platforms, media social, google business marketplace and so on. The implementation methodology used in this research is descriptive qualitative with data collection techniques in the form of direct observation, interviews, literature study and documentation. The results of the activities in the research at the Acrylic Village MSMEs, namely the creation of various kinds of e-commerce digital marketing by creating online platforms such as websites, Facebook, Instagram and market places (Sophee, Lazada and Tokopedia), it is hoped that MSMEs can use them as much as possible so that they can expand their sales reach, increasing consumers, increasing sales and making their products known to the wider community and creating more creative content about selling Acrylic Village MSME products on social media and websites.
PENGARUH PROFITABILITAS, LEVERAGE,CORPORATE GOVERNANCE,DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MAKANAN DAN MIUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Chania, Fitriyanti; Putra, Ramdani Bayu; Dewi, Rindy Citra
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.1963

Abstract

This study aims to examine the influence of profitability, leverage, corporate governance, and sales growth on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. Tax avoidance has become a significant issue for companies as it relates to the strategic management of taxes to minimize tax liabilities, while maintaining compliance with legal requirements. Profitability, leverage, corporate governance, and sales growth are key financial and managerial variables that may affect tax avoidance practices. Using a sample of food and beverage companies from the IDX, this research employs multiple regression analysis to analyze the relationships between the independent variables and tax avoidance. The results of this study are expected to provide valuable insights for policymakers, regulators, and company management in managing tax-related decisions and corporate governance practices in the context of the Indonesian food and beverage industry.keyword: Profitabilitas, Leverage, Corporate Governance, Sales Growth, Tax Avoidance
Pengaruh Budaya Organisasi dan Komitmen Organisasi Terhadap Organizational Citizenship Behaviour dengan Dukungan Organisasi Sebagai Variabel Mediasi pada Karyawan PT. Famili Raya Padang Hariyono, Ridho; Putra, Ramdani Bayu; Dewi, Rindy Citra; Fitri, Hasmaynelis
Journal of Law and Economics Vol. 1 No. 1 (2022): MAY 2022
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v1i1.42

Abstract

This study aims to determine the relationship between Organizational Culture and Organizational Commitment to organizational citizenship behavior through organizational support as a moderating variable. This research was conducted at PT. Famili Raya Padang data were collected through questionnaires distributed to 80 respondents. Data testing techniques in this study include validity tests, reliability tests with Alpha Cronbach, Inner Model and analysis: (1) Organizational Culture has a positive and significant effect on Organizational Support with a significant level of 0.039 <0.05. (2) Organizational Commitment has a positive and insignificant effect on Organizational Support with a significant level of 0.792 > 0.05. (3) Organizational Culture has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.045 <0.05. (4) Organizational Commitment has a positive and significant effect on Organizational Citizenship Behavior with a significant level of 0.044 <0.05. (5) Organizational support has a positive and insignificant effect on Organizational Citizenship Behavior with a significant level of 0.716 <0.05. (6) Organizational support cannot mediate the influence of Organizational Culture on Organizational Citizenship Behavior with a significant level of 0.631 < 0.05. (7) Organizational support cannot mediate the effect of Organizational Commitment on Organizational Citizenship Behavior with a significant level of 0.921 < 0.05.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan melalui Struktur Modal sebagai Variabel Intervening (Studi pada Perusahaan Sub-sektor Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024) Putri, Melisa; ., Elfiswandi; Dewi, Rindy Citra
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and estimate the influence of profitability and company size on company value through capital structure using a purposive sampling method with a sample of 13 companies and the analysis method used is multiple linear regression analysis and path analysis (path analysis) using SPSS 26.Based on the results of the multiple regression analysis carried out, it can be concluded that profitability partially does not have a significant effect on capital structure, company size partially does not have a significant effect on capital structure, profitability partially does not have a significant effect on company value, company size partially has a significant effect on company value and capital structure partially does not have a significant effect on company value. Based on the results of path analysis tests (path analysis), it shows that capital structure is able to mediate the relationship between the influence of profitability on company value and structure is able to mediate the relationship between the influence of company size on company value.
Pengaruh kenaikan suku bunga THE FED dan Inflasi terhadap Harga Saham pada perusahaan Perbankan dengan nilai tukar Rupiah sebagaiVariabel Intervening Alfahing, Raqil; ., Elfiswandi; Dewi, Rindy Citra
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of capital structure and dividend policy on firm value with financial performance as an intervening variable in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population of this study consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2020–2024 period, with the sample selected using the purposive sampling method. The data analysis methods employed in this study are multiple linear regression analysis and path analysis. The results of this study indicate that capital structure partially has a significant effect on financial performance. Dividend policy partially has a significant effect on financial performance. Capital structure and dividend policy simultaneously affect financial performance. Furthermore, financial performance partially does not have a significant effect on firm value. Capital structure partially does not have a significant effect on firm value, while dividend policy partially has a significant effect on firm value. Capital structure, dividend policy, and financial performance simultaneously affect firm value. The results of the intervening variable test show that financial performance is not able to mediate the effect of capital structure on firm value, and is also not able to mediate the effect of dividend policy on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange during the 2020–2024 period.
Pengaruh Earning Per Share (Eps), Return On Asset (Roa), Dan Nilai Tukar Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2021-2023 Rahmawinata, Ferdi; ., Elfiswandi; Dewi, Rindy Citra
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of Earnings Per Share (EPS), Return on Assets (ROA), and exchange rates on stock prices in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. This research is quantitative. The sample was determined using a purposive sampling method to select companies that meet the research criteria. Data analysis methods used included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing. Data processing in this study used SPSS 25 software. The results indicate that EPS, ROA, and exchange rates partially significantly influence stock prices. EPS, ROA, and exchange rates simultaneously significantly influence stock prices. Based on these results, it is recommended that future researchers extend the observation period and include other variables that could potentially influence company value to obtain more comprehensive results.
Dampak Tingkat Suku Bunga Dan Inflasi Terhadap Harga Saham Melalui Keputusan Investasi Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Di Bei Periode 2020-2024 Utami, Jesica Neldi; ., Elfiswandi; Dewi, Rindy Citra
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of interest rates and inflation on stock prices, with investment decisions serving as a moderating variable. The independent variables in this study are interest rates and inflation, while the dependent variable is stock prices, and the moderation variable is investment decisions. The research method used is Moderated Regression Analysis (MRA) using EViews 10 software. The results of this study indicate that interest rates have a positive and significant effect on stock prices. Inflation has a positive but insignificant effect on stock prices. The moderating effect of investment decisions on the relationship between interest rates and stock prices is positive and significant. Meanwhile, the moderating effect of investment decisions on the relationship between inflation and stock prices is positive but insignificant. This study has implications for investors in making investment decisions in the Indonesian capital market, particularly the stock market.
Efek Pemutihan Pajak Kendaraan Bermotor terhadap Penerimaan Pajak Kendaraan Bermotor Dewi, Rindy Citra; Tanno, Aries
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.16024

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat perbedaan tunggakan Pajak Kendaraan Bermotor sebelum dan sesudah program pemutihan Pajak Kendaraan Bermotor dan apakah terdapat realisasi penerimaan Pajak Kendaraan Bermotor selama periode pelaksanaan program pemutihan pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode komparatif. Analisis data dilakukan menggunakan statistik deskriptif, uji normalitas, dan uji beda (paired sample t-test). Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan yang signifikan secara statistik tunggakan Pajak Kendaraan Bermotor sebelum dan sesudah pelaksanaan program pemutihan Pajak Kendaraan Bermotor. Tidak terdapat perbedaan yang signifikan secara statistik realisasi penerimaan Pajak Kendaraan Bermotor PKB selama periode pelaksanaan program pemutihan Pajak Kendaraan Bermotor
Co-Authors ., Elfiswandi Alfahing, Raqil Aries Tanno Chania, Fitriyanti Charli, Chintya Ones Deni Saputra Fitri, Hasmaynelis Hariyono, Ridho Melisa Putri Petra, Berta Agus Putri, Ebi Abady Rahmawinata, Ferdi Ramdani Bayu Putra Sari, Putri Intan Permata Sopali, Mardhatila Fitri Utami, Jesica Neldi Yamashita Yudha, Agam Mei