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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Martabe : Jurnal Pengabdian Kepada Masyarakat Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Dinasti International Journal of Digital Business Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Media Riset Bisnis Ekonomi Sains dan Terapan
Litdia, Litdia
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FIRM GROWTH, RETURN ON ASSET DAN EXCHANGE RATE TERHADAP CAPITAL STRUCTURE Hanifah, Azimah; Litdia, Litdia; palagan, Gilang Pandu; Hadiato, Dini
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 4, No 2 (2023): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.4.2.73-82

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Struktur modal terhadap Pertumbuhan Perusahaan, Return on Asset dan nilai Tukar pada Perusahaan sub sektor Konstruksi dan Bangunan Badan Usaha Milik Negara (BUMN) periode 2014 – 2020. Hal mendasar dalam penelitian ini adalah melihat kinerja perusahaan BUMN sub sektor Konstruksi dan bangunan yang terdiri dari 4 perusahaan yaitu PT. Adhi Karya, PT Pembangunan Perumahan, PT. Wijaya Karya dan PT Waskita Karya. Metode analisis yang digunakan dalam penelitian ini menggunakan Analisis Regresi Berganda menggunakan SPSS versi 20. Hasil peneliiian ini telihat  bahwa variabel Pertumbuhan perusahaan berpengaruh negatif dan tidak signifikan, Return On Asset berpengaruh negatif dan signifikan sedangkan kurs berpengaruh positif dan tidak signifikan. R square diperoleh sebesar 53,5% artinya 46,5% dari Struktur modal dipengaruhi oleh faktor lain yang tidak disertakan dalam penelitian ini.Kata kunci: struktur modal, pertumbuhan penjualan, Return on Asset, Nilai TukarABSTRACTThis research aims to analyze the effect of capital structure on company growth, return on assets, and exchange rates in construction and building sub-sector companies of state-owned enterprises (BUMN) for the period 2014-2020. The fundamental thing of this study is to look at the performance of state-owned companies in the construction sub-sector and buildings consisting of 4 companies, namely PT. Adhi Karya, PT Housing Development, PT. Wijaya Karya and PT Waskita Karya. The analytical method used in this research is Multiple Regression Analysis using SPSS version 20. This research shows that the company growth variable has a negative and insignificant effect, and Return on Assets has a negative and significant effect. In contrast, the exchange rate has a positive and not significant effect. R square obtained by 53.5% means 46.5% of the capital structure is influenced by other factors that are not included in this studyKeywords: Capital structure,  Firm  Growth, Return on Asset, Exchange Rate
MEMBANGUN AUDIT YANG BERKELANJUTAN : MENGATASI DISFUNGSI MELALUI PENGUATAN KOMITMEN DAN TEKANAN WAKTU Putri, Zalfa Azela; Litdia, Litdia
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 3 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i3.190

Abstract

This study aims to examine the effect of profetional commitment, performance auditor and time pressure on dysfunctional audit behavior. This researxh belongs to the type of quantittive research. The data collection method used is primary data with a field survey method. The technique used is by distributing questionnaires to 85 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling techinque used is non probability sampling. Testing the research data is processed using smartPLS version 4.0. The result of this study partially show that profetional commitment doesn’t significant on dysfunctional audit behavior, performance auditor has a prositive and significant effect on dysfucntional audit behavior, and time pressure has a positive and significant effect on dysfunctional audit behavior.Keywords : Profetional Commitment, Performance Auditor, Time Pressure, and Audit Dysfunctional Behavior)
The Influence of Tax Socialization as a Catalyst in Enhancing Motor Vehicle Taxpayer Compliance: An Empirical Study at SAMSAT Serpong in South Tangerang Surya, Hidayah Surya Masta; Litdia, Litdia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4780

Abstract

This study aims to examine the influence of tax knowledge, taxpayer awaraness, and the tax amnesty program on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. The research method used is a quantitative approach utilizing primary data collected through the distribution of questionnaires to taxpayers. This study applies accidental sampling within the probability sampling method, with a total sample of 100 registered taxpayers at the SAMSAT Serpong, determined using the slovin formula. The data were processed using SmartPLS 4 software. The results of this study indicate that tax knowledge, taxpayer awareness, and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance, while the tax amnesty program has a negative effect. Tax socialization strengthens the influence of tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance, but weakens the influence of the tax amnesty program on motor vehicle taxpayer compliance.
PENDAMPINGAN APLIKASI PUPUK ORGANIK UNTUK MENINGKATKAN KESUBURAN TANAH DI DESA MALANGNENGAH KECAMATAN PAGEDANGAN KABUPATEN TANGERANG Rahmayuni, Erlina; Elfarisna, Elfarisna; Herman, Welly; Nauly, Dahlia; Ramadona, Lola; Diani Tanjung, Dian; Sumiahadi, Ade; Sularno, Sularno; Litdia, Litdia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 5 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i5.1794-1801

Abstract

Kegiatan pendampingan aplikasi pupuk organik dilakukan untuk meningkatkan pemahaman dan keterampilan anggota Kelompok Wanita Tani (KWT) Srikandi di Desa Malangnengah, Kecamatan Pagedangan, Kabupaten Tangerang. Pendampingan ini bertujuan untuk memperkenalkan pupuk organik padat dan cair serta cara pengaplikasiannya sebagai alternatif pupuk ramah lingkungan yang dapat meningkatkan kesuburan tanah serta produktivitas pertanian. Tahapan kegiatan meliputi sosialisasi pengenalan pupuk organik (padat dan cair), demonstrasi aplikasinya, serta sesi diskusi dan tanya jawab. Evaluasi dilakukan untuk menilai tingkat pemahaman sebelum dan setelah kegiatan melalui kuesioner. Hasil evaluasi menunjukkan peningkatan signifikan pada pemahaman peserta, dengan rata-rata tingkat pemahaman meningkat dari 10%-95% sebelum kegiatan menjadi 90%-100% setelahnya. Peserta juga menunjukkan antusiasme tinggi untuk mempraktikkan pengetahuan yang diperoleh, baik dalam memanfaatkan limbah organik untuk pembuatan pupuk maupun dalam aplikasinya di lahan pertanian. Kegiatan ini berhasil memberikan dampak positif dalam meningkatkan kesadaran petani terhadap pentingnya pertanian berkelanjutan dan aplikasi pupuk organik padat dan cair yang berasal dari biomassa pertanian secara optimal.
BERKILAU DI DUNIA BISNIS : LITERASI, TEKNOLOGI DAN AKUNTANSI MEMBENTUK KINERJA UMKM Alievya, Rizki Nur; Litdia, Litdia
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 2 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i2.162

Abstract

This study aims to determine and analyze the effect of Financial Literacy, Information Technology, and Accounting Information Systems. The theory used is TAM (Technology Acceptance Model) theory. Reespondence totaled 73 MSME players consisting of 6 Malls domiciled in South Tangerang. The research method used is quantitative method, with the sampling technique used is sampling. This research data testing was processed using SMART_PLS. The result Financial Literacy and Accounting Information System have a positive and significant  effect on SME Financial Perforrmance, Information Technology has a positive and insignificant effect on SME Financial Performance.
DETERMINAN AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA Litdia, Litdia; Dyarini, Dyarini; Estiningsih, Wening
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v1i4.136

Abstract

One phenomenon related to tax avoidance is a company in Indonesia, namely PT Bentoel International Investama (Kontan. Co.id. Jakarta, 8/5/2019). This research aims to determine and test the influence of Current Ratio, Market Capitalization and Price Earning Ratio on Tax Aggressiveness in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2018-2021 period. This research uses secondary data, the sampling technique used is Purposive Sampling with a total of 16 companies determined as samples. By using tools, namely SPSS 23 program. Based on research that has been conducted, it shows that partially the Current Ratio and Market Capitalization have no effect on Tax Aggressiveness, while the Price Earning Ratio has an effect on Tax Aggressiveness
The Role of Village Fund Allocation (ADD) in Improving Community Welfare Through Village Potential Herianti, Eva; Litdia, Litdia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 1 (2022): JTAKEN Vol. 8 No. 1 June 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i1.752

Abstract

Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.
The Influence of Audit Tenure, Auditor Competence, and Information Technology Use on Auditors’ Ability to Detect Fraud (An Empirical Study of Public Accounting Firms in South Jakarta) Afriani, Laily Ananda; Litdia, Litdia
Dinasti International Journal of Digital Business Management Vol. 7 No. 1 (2025): Dinasti International Journal of Digital Business Management (December 2025 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i1.6241

Abstract

The auditors’ capacity to identify fraud is crucial for preserving the integrity of financial statements and enhancing stakeholder confidence, as discrepancies in the company’s financial reporting persist. This underscores the necessity for auditors to possess sufficient professional attributes to effectively recognize and reveal signs of fraud. This study seeks to investigate characteristics influencing auditors’ capacity to detect fraud at Public Accounting Firms (KAP) in South Jakarta. This study employs a quantitative methodology focusing on auditors employed in KAP in South Jakarta, as documented in the 2025 directory. The sampling strategy employs non-probability sampling through the convenience sampling method, resulting in a sample of 90 auditors. Data analysis was conducted using outer model testing, inner model assessment, and hypothesis testing utilizing SmartPLS 4.0 software. The study’s findings indicate that audit tenure, auditor proficiency, and the application of information technology significantly influence auditors’ capacity to identify fraud.
CORPORATE SOCIAL RESPONSIBILITY MODERATION IN BANKING SECTOR: PROFITABILITY AND CREDIT RISK EFFECTS ON FIRM VALUE Fitrimarsya, Pinky; Litdia, Litdia
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.14081

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan risiko kredit terhadap nilai perusahaan perbankan dan menguji peran Tanggung Jawab Sosial Perusahaan (CSR) sebagai variabel moderasi dalam memperkuat atau melemahkan hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan dari 15 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024, menghasilkan 75 observasi penelitian. Setiap variabel diukur menggunakan rumus Return on Assets (ROA), Non-Performing Loan (NPL), Price to Book Value (PBV), dan Corporate Social Responsibility Index (CSRI). Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dengan bantuan perangkat lunak EViews 10. Hasil penelitian menunjukkan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Sebaliknya, risiko kredit tidak berpengaruh terhadap nilai perusahaan, dan Tanggung Jawab Sosial Perusahaan tidak mampu memoderasi pengaruh profitabilitas atau risiko kredit terhadap nilai perusahaan.
Co-Authors Ade Sumiahadi, Ade Afriani, Laily Ananda Alievya, Rizki Nur Dahlia Nauly Diani Tanjung, Dian Dyarini, Dyarini ELFARISNA ELFARISNA Erlina Rahmayuni, Erlina Estiningsih, Wening Eva Herianti Fitrimarsya, Pinky Hadiato, Dini Hanifah, Azimah Herman, Welly palagan, Gilang Pandu Putri, Zalfa Azela Ramadona, Lola Sularno Sularno, Sularno Surya, Hidayah Surya Masta