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All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Dewi, Ghina Kemala
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Aerospace Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Transportation Other

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PENGARUH FINANCIAL DISTRESS DAN CORPORATE RISK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Dewi, Ghina Kemala; Basyir, Ashar
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 10 No 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v10i1.1115

Abstract

Tax avoidance merupakan suatu strategi pajak yang agresif yang dilakukan oleh perusahaan untuk meminimalkan beban pajak. Para pelaku mengatur secara cermat dalam memanfaatkan hal-hal yang belum diatur dalam undang-undang perpajakan meskipun tindakan ini merugikan negara. Hal ini dilakukan karena perusahaan sebagai salah satu wajib pajak menganggap bahwa pajak tidak memberikan manfaat langsung sehingga perusahaan menginginkan pembayaran pajak seminimal mungkin. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan corporate risk terhadap tax avoidance secara parsial maupun simultan. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di BEI eperiode 2019-2021. Teknik pengambilan sampel dilakukan dengan purposive sampling berdasarkan kriteria sehingga didapat jumlah sampel sebanyak 12 perusahaan. Metode analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda dengan alat yang digunakan yaitu SPSS. Hasil penelitian menunjukan bahwa secara parsial, financial distress dan corporate risk berpengaruh negatif terhadap tax avoidance. Secara simultan, financial distress dan corporate risk secara bersama-sama mempengaruhi nilai perusahaan.
Program Mentoring Khusus UKM Kota Tangerang Sebagai Langkah Pemulihan Ekonomi Mitra Terdampak Pandemi Covid-19 Sutadipraja, Marista; Dewi, Ghina Kemala; Setiadi, Iwan
Jurnal Pengabdian Kepada Masyarakat Vol 4 No 01 (2023): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langir Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v4i01.729

Abstract

Pandemi Covid-19 memberikan dampak di berbagai aspek kehidupan masyarakat Indonesia. Sektor UMKM mengalami penurunan pendapatan yang signifikan akibat dari turunnya permintaan serta adanya pembatasan pergerakan. Salah satu program pemerintah dalam pemulihan sektor UMKM adalah dengan memberikan bantuan permodalan Program Bantuan Presiden Produktif Usaha Mikro (BPUM) berupa Bantuan Langsung Tunai (BLT). Selain bantuan ekonomi yang dilakukan Pemerintah, UMKM membutuhkan pelatihan secara komprehensif dan pendampingan khusus dalam menjalani usaha pada fase berikutnya agar mampu menghadapi tantangan menjalankan usaha di masa Pandemi. Mitra pengabdian masyarakat ini adalah perwakilan dari 6 Kecamatan UKM terdampak pandemi Covid-19 penerima BLT yang berada di Kota Tangerang. Kegiatan Program Mentoring Khusus yang telah dilaksanakan mendapatkan respon yang baik dari khalayak sasaran. Hasil yang dirasakan oleh mitra UKM yang mengikuti program mentoring khusus adalah peningkatan pendapatan penjualan selama periode pendampingan pada UKM Cemil Tangerang sebesar 71%, UKM Muezzea petshop sebesar 62%, dan Al Hijab sebesar 36%. Penurunan pendapatan pada UKM Wash and Clean Jasa cuci sepatu dan helmet sebesar 40%, hal tersebut dikarenakan selama pandemi Covid 19 Masyarakat lebih mengutamakan kebutuhan primer dibandingkan dengan kebutuhan sekunder. Pemberian bantuan stimulus permodalan bagi UKM belum disertai strategi pemasaran yang tepat sebagai bentuk investasi bagi pelaku usaha.
Financial Ratio Approach to Analyze Financial Performance: Comparison Before and After Merger Dewi, Ghina Kemala; Basyir, Ashar
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.5440

Abstract

A merger is the process of combining two or more companies, where one company is maintained and the other is dissolved, with the assets of the dissolved company being transferred to the remaining company without liquidating it first. This study aims to determine the differences in financial performance at PT Bank CIMB Niaga Tbk before and after the merger by using a general financial analysis method, namely financial ratio analysis. The data used in this research is secondary data in the form of annual financial statements of PT Bank CIMB Niaga Tbk, taken from the period before the merger (2006-2007) and after the merger (2008, 2019, 2020). The type of data used in this study is quantitative research data. Quantitative data refers to data presented in the form of numbers that can be calculated with specific units. Financial performance is assessed using 4 indicators: Current Ratio, Debt to Equity, Net Profit Margin, and Total Asset Turnover. Based on the results of this study, it shows that from the four ratios calculated, two ratios had a positive change: the liquidity ratio measured using the Current Ratio and the profitability ratio measured using Net Profit Margin. There are two ratios that experienced negative changes after the merger: the solvency ratio measured using Debt to Equity Ratio and the activity ratio measured using Total Asset Turnover. The overall result from the calculations of these four ratios shows that there is a significant difference in financial performance before and after the merger. A limitation in this study is the ratio-based approach, where each financial ratio is measured individually. As a result, this study cannot be generalized to other studies.
The Influence of Financial Performance and Company Size on Firm Value: An Empirical Study on Pharmaceutical Issuers Sutadipraja, Marista Winanti; Basyir, Ashar; Dewi, Ghina Kemala; Pradita , Afrila Eki; Permanasari, Astried
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2270

Abstract

Company value is an important indicator for investors in making decisions. This study aims to determine whether Return on Assets (ROA), Leverage, and Company Size influence Company Value in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The methods used in this study are Multiple Linear Regression Analysis, Descriptive Statistics, Classical Assumption Testing, and Hypothesis Testing. The population in this study was 10 pharmaceutical industry companies, which were then selected into four companies using the Purposive Sampling method. The analytical tool used in this study was the SPSS program. The results show that Return on Assets (ROA) does not significantly influence the company value variable proven with a significant value of 0.967 > 0.05. While Leverage and Company Size have a significant effect on the company value variable. The results of each variable obtained values below 0.05 (0.000 < 0.05) and (0.003 < 0.05). Return on Assets (ROA), Leverage, and Company Size have a simultaneous and significant effect on company value
Co-Authors Basyir, Ashar Iwan Setiadi Permanasari, Astried Pradita , Afrila Eki Sutadipraja, Marista Sutadipraja, Marista Winanti