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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi AKSES: Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Transparansi Jurnal Ilmiah Ilmu Administrasi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL LENTERA BISNIS Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Jurnal Abdi Insani Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekuilnomi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ilmiah Research Student RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Cendekia Ilmiah
Menik Indrati
Universitas Esa Unggul
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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MENINGKATKAN PERAN BANK SAMPAH DI RW 19 KELURAHAN MUSTIKAJAYA SOLUSI INOVATIF UNTUK PENGELOLAAN SAMPAH DAN PEMBERDAYAAN EKONOMI MASYARAKAT Baskara, Ika; Indrati, Menik; Wuryan, Sophiyanto
Jurnal Abdi Insani Vol 13 No 1 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i1.3452

Abstract

Graha Harapan Housing Complex RW 19 in Mustikajaya Village, Bekasi City, is a residential area with a middle-income socio-economic background, but it has significant potential for community-based waste management. Since 2021, a Waste Bank has been established with the aim of raising public awareness and providing environmental and economic benefits. However, its implementation has been suboptimal due to limited infrastructure, low understanding, and a lack of active community involvement. The goal is to improve the knowledge and skills of Waste Bank administrators in financial administration, recording, and reporting, in order to create a more professional management system. Activity methods include outreach to residents, technical and administrative training, and the application of technology to support efficient Waste Bank management. Activities are continued with mentoring, periodic evaluations, and system strengthening to ensure the program runs independently and sustainably. The implementation of Community Service (PKM) activities at the Berseri 19 Waste Bank went well and according to plan. The PKM team succeeded in establishing formal cooperation with the waste bank administrators and identified the main problem, namely the still manual financial recording. As a solution, a simple financial recording application was developed and tested with the administrators. In addition, outreach programs were conducted for residents, which successfully increased their interest in becoming active customers. These activities also directly involved students, which helped strengthen the participatory and partnership-based approach in the community empowerment program. The PKM activities successfully increased institutional capacity and community participation, and encouraged more effective and sustainable Waste Bank operations.
PENGARUH INTENSITAS MODAL, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILIY SEBAGAI VARIABEL MODERASI Tri Satrianti Ardiana; Menik Indrati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/79wkhp12

Abstract

Penelitian bertujuan untuk menganalisis pengaruh intensitas modal, ukuran perusahaan, dan leverage terhadap penghindaran pajak dengan corporate social responsibility (CSR) sebagai variabel moderasi. Penelitian menggunakan data sekunder berupa laporan tahunan dari 90 sampel perusahaan sektor energi tercatat di Bursa Efek Indonesia periode 2022–2024. Metode penelitian yang dipakai adalah kuantitatif dengan analisis regresi data panel menggunakan Eviews 13. Uji Chow, Uji Hausman, dan Uji Lagrange Multiplier dilakukan untuk menentukan model terbaik antara Common Effect Model, Fixed Effect Model, dan Random Effect Model. Temuan penelitian mengindikasikan intensitas modal tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan ukuran perusahaan dan leverage berpengaruh positif terhadap penghindaran pajak. CSR terbukti memoderasi hubungan antara intensitas modal dan leverage terhadap penghindaran pajak, namun tidak mampu memoderasi hubungan antara ukuran perusahaan dan penghindaran pajak. Temuan ini menunjukkan bahwa aset tetap lebih difokuskan untuk mendukung aktivitas operasional perusahaan dibandingkan sebagai sarana perencanaan pajak. Selain itu, perusahaan dengan skala besar dan tingkat leverage tinggi memiliki sumber daya serta insentif yang lebih besar untuk melakukan efisiensi pajak. Lebih lanjut, pengeluaran CSR dinilai lebih efektif dalam membatasi praktik penghindaran pajak yang bersumber dari keputusan struktur aset dan pendanaan.
MENINGKATKAN NILAI PERUSAHAAN MELALUI STRATEGI INDUSTRI HIJAU, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY: PERAN LEVERAGE SEBAGAI VARIABEL MEDIASI Nadia, Ananta Arta; Indrati, Menik
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2169

Abstract

This study aims to examine the effect of green industry strategy, profitability, and corporate social responsibility on firm value with leverage as a mediating variable in companies listed in the LQ45 index during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial reports, sustainability reports, and PROPER rating data published by the Ministry of Environment and Forestry. The research sample was selected using purposive sampling, resulting in 20 companies with a total of 80 observations during the study period. Data analysis was conducted using panel data regression with the assistance of EViews 12 software. The selection of the best model was determined through the Chow test, Hausman test, and Lagrange Multiplier test to identify the most appropriate estimation model for each equation. The results indicate that green industry strategy and profitability have a negative and significant effect on leverage, while corporate social responsibility has no significant effect on leverage. In testing their impact on firm value, green industry strategy and profitability show no significant effect, corporate social responsibility has a negative and significant effect, and leverage has a positive and significant effect on firm value. The Sobel test results reveal that leverage mediates the relationship between green industry strategy and profitability and firm value, but does not mediate the relationship between corporate social responsibility and firm value. These findings suggest that investors respond more strongly to corporate financing structure decisions than to non-financial signals such as environmental strategies and social disclosures. Optimally managed leverage is perceived as a signal of financial strength that enhances market confidence and firm value, while CSR activities are still viewed as short-term costs that have not yet generated direct economic benefits.
Pengaruh Impulsive Buying, Financial Stress, dan Literasi Keuangan Terhadap Personal Financial Wellness: Peran Moderasi Gender Kresencia Yolanda Andreas; Menik Indrati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 1 (2026): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i1.1462

Abstract

Personal financial wellness menjadi isu yang se­ma­kin penting di era digital seiring meningkatnya kom­ple­k­sitas pengelolaan keuangan individu. Perilaku konsumtif yang tidak terkontrol, tekanan keuangan, serta tingkat literasi keuangan yang berbeda-beda berpotensi meme­ngaruhi kondisi kesejahteraan keuangan personal. Peneli­tian ini bertujuan untuk menganalisis pengaruh impulsive buying, financial stress, dan literasi keuangan terhadap personal financial wellness, serta menguji peran gender sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 158 responden berusia 22–45 tahun yang telah bekerja dan berdomisili di Jakarta dan Bekasi. Data dikumpulkan melalui kuesioner dengan skala Likert lima poin dan dianalisis menggunakan metode Partial Least Squares–Structural Equation Mode­ling (PLS-SEM) dengan bantuan perangkat lunak Smart­PLS. Hasil penelitian menunjukkan bahwa impulsive buying dan financial stress berpengaruh negatif terhadap personal financial wellness, sedangkan literasi keuangan berpenga­ruh positif terhadap personal financial wellness. Namun, gender tidak terbukti memo­derasi hubungan antara impul­sive buying, financial stress, dan literasi keuangan terhadap personal financial wellness. Penelitian ini menyarankan pentingnya pengendalian perilaku konsumtif, pengelolaan tekanan keuangan, serta peningkatan literasi keuangan seba­gai upaya meningkatkan kesejahteraan keuangan personal, serta diharapkan dapat memberikan kontribusi teoritis dalam pengembangan kajian behavioral finance dan kon­tribusi praktis bagi individu maupun pemangku kepen­tingan.
INTERNAL AND EXTERNAL FACTORS AFFECTING PROFITABILITY : EVIDENCE FROM FOOD AND BEVERAGE COMPANIES ON THE IDX (2020-2024) Yuni Ratna Sari; Menik Indrati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.6373

Abstract

Penelitian ini bertujuan, menganalisis pengaruh ukuran perusahaan, efisiensi perusahaan, likuiditas, kekuatan pasar, pertumbuhan perusahaan, dan inflasi terhadap profitabilitas pada perusahaan subsektor food & beverage yang tercatat pada Bursa efek Indonesia (BEI) dengan periode penelitian 2020 hingga 2024. Penelitian ini terdapat 95 perusahaan, namun hanya 27 perusahaan yang memenuhi kriteria. Sehingga dari 475 total data hanya 135 data yang digunakan dalam penelitian. Data sekunder digunakan pada penelitian ini, dimana data diambil dari laporan keuangan perusahaan yang tersedia di website resmi perusahaan dan Bursa Efek Indonesia. Hasil penelitian ini diperoleh ukuran perusahaan, pertumbuhan perusahaan dan inflasi berpengaruh positif namun tidak signifikan terhadap profitabilitas. Efisiensi perusahaan, likuiditas dan kekuatan pasar berdampak positif dan signifikan terhadap profitabilitas. Temuan dari penelitian diharapkan dapat menjadi pertimbangan bagi pengambil keputusan, pelaku industri, serta peneliti selanjutnya dalam merumuskan strategi bisnis yang lebih adaptif dan berkelanjutan di tengah dinamika ekonomi yang tidak pasti.
Co-Authors Achmalia, Nurul Agnes Claudia Agustiningsih, Wulandari Anggraini, Desia Fitri Asofyan, Arif Andi Aulia Sarikha Azizah, Intan Claraswati, Nadya Claudia, Agnes Datun, Fajar Wakhi Dian Oktavia Endang Kartini Situmorang, Jesenia Eny Purwaningsih Febriani, Meri Gebrina Riski Gilang Andhika Marsa Handayani, Rafika Hartati, Siti Annisa Hermanto Hermanto Hermanto, Hermanto Ika Baskara Kasih, Restu Tiara Kresencia Yolanda Andreas Kristine Amelia Kurniawan, Priscilla Angel Listya Ayu Artikasari MAHARANI, MELINDA Mardiyanti, Mira Martin, Boyke Mentari Pramudyani Elyanto Nadia, Ananta Arta Nadya Claraswati Nahdiah Ramadhanty Noviana Laurencia Nugraheni, Rizkyana Nurindrayani, Aulya Nurul Achmalia Oktavia, Dian Pilka Nursari Prasetyo, Wisnu Budi Pristha, Anggita Aryunia Purwaningsih, Eny Putri, Eka Noviana Rahmadhani Diea Nuraulia Ramadhaningsih, Devi Ramdhanti, Moza Rinjani, Fatima Rinjani, Sekar Ayu Riski Ayu Fitriani Rizkyana Nugraheni Roffai, Muhammad Safiani A. Faaroek Samuel, Binsar Septian, Irfan Siti Annisa Hartati Tania Audinawati Br Tarigan Tri Satrianti Ardiana Triyana, Leni Gusliani Umi Sholihah Wrensiska, Dwi Wulandari Agustinah Wuryan H. Sophiyanto Yuni Ratna Sari Yunia Andini