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All Journal Fokus Ekonomi Majalah Ilmiah Bijak EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Management Accounting, Tax and Production Fokus Abdimas Jurnal Nusa Akuntansi
Ratnasari, Fina
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Changes in Initial Return Due to Changes in Company Size, Company Age and Debt Equity Ratio: Evidence from the Indonesian Companies Going Public Ratnasari, Fina; Nursita, Meta; Handayani, Puspita
Majalah Ilmiah Bijak Vol 20, No 2: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v20i2.3222

Abstract

This research is an empirical study that aims to examine the influence of these factors, namely company size, company age, and debt to equity ratio (DER). The data used in this study is secondary, using financial statements that have been reported to the Indonesia Stock Exchange. The research sample consisted of 217 companies that conducted IPOs on the Indonesia Stock Exchange in the period 2018 to 2021. Data analysis was performed using multiple linear regression methods to test whether the independent factors had a positive influence on the dependent factor. The existence of companies that conduct IPOs provides an opportunity for investors to obtain initial returns. Initial return is obtained from the difference in price when the investor sells the stock compared to the price when buying it. This research aims to publish accredited national journals as expected output.  
CERDAS DIGITAL MARKETING DI ERA DIGITAL PADA SMK Al AMANAH, TANGERANG SELATAN Ratnasari, Fina; Handayani, Puspita; Rahma, Ayumi
Fokus ABDIMAS Vol 3, No 2: Oktober 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.2.145-153

Abstract

This Community Service Program (PKM) aimed to provide knowledge and skills in accounting bookkeeping and digital marketing strategies through social media for students at SMK Al-Amanah. The program was conducted by the faculty team from the Bachelor's Degree in Accounting program, Faculty of Economics, Universitas Pamulang, using a method that involved lectures, mentoring, and hands-on practice. Participants were taught the basic concepts of digital marketing, the use of social media for business, and the importance of proper financial bookkeeping. The steps taken included presenting product marketing materials, providing guidance on the implementation of online marketing, and evaluating the training with practical exercises such as creating digital marketing content like Instagram Stories. The training was attended by 27 students, who showed high enthusiasm and actively participated in discussions and practical activities. The results of the activity indicated that participants’ understanding of digital marketing improved, and they were able to apply this knowledge in a business context. By using social media platforms such as Instagram and Facebook, participants were able to grasp strategies that could reach wider markets at more cost-effective rates. The training also emphasized the importance of creativity and digital security in online marketing. In the future, this PKM activity can be expanded to reach a broader audience, with more diverse topics, and conducted offline to further enhance the effectiveness of learning and its impact on the participants. Keywords: Community Service, digital marketing, accounting bookkeeping, social media, marketing strategy.
Pengaruh Investment Opportunity Set, Total Asset Turn Over, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Rahmania, Dinda; Ratnasari, Fina
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3458

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh investment opportunity set, total asset turnover, dan pertumbuhan perusahaan terhadap nilai perusahaan. Populasi pada penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022. Sedangkan sampel pada penelitian ini 20 perusahaan pada perusahaan subsektor makanan dan minuman yang dipilih menggunakan metode purposive sampling. Data yang digunakan pada penelitian ini merupakan data sekunder yang didapatkan dari laporan keuangan perusahaan yang telah dijadikan sampel. Metode penelitian pada penelitian ini menggunakan metode regresi data panel dengan menggunakan perangkat lunak Eviews 12 sebagai alat pengolah data. Hasil penelitian ini menunjukkan bahwa investment oppportunity set berpengaruh terhadap nilai perusahaan, sedangkan total asset turnover dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan. Namun, secara simultan, investment opportunity set, total asset turnover, dan pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan. 
The Effect of Investment Opportunity Set (IOS), Dividend and Tax Avoidance Policy on Company Value irfani choiriyah sukriawan; Ratnasari, Fina
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This research aims to analyze the influence of the investment opportunity set (IOS), dividend policy and tax avoidance on the value of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The object of this research is that the author chooses the financial reports of banking companies that report on the Indonesia Stock Exchange as the object. Using the criteria determined by the author, the data is processed to find a sample in this research which will be used as a reference in this research. The methodology used uses panel data regression and then tested using the classic assumption test where the results show that the investment opportunity set (IOS), dividend policy and tax avoidance together have an effect on company value, meaning that it shows that each independent variable in the research has a combined impact. on the dependent variable. Because companies with high value are considered to have strong performance, and investors are interested in investing in these organizations because they feel trusted. Keywords: Investment opportunity set (IOS), Dividend Policy, Tax avoidance
PENGARUH INSENTIF PAJAK, OPERATING CASH FLOW, INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Sanira, Marbella; Ratnasari, Fina
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh insentif pajak, operating cash flow, dan intensitas modal terhadap konservatisme akuntansi. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan-perusahaan pada subsektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2020 hingga tahun 2022. Sampel yang digunakan dalam penelitian ini sebanyak 28 perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2020 hingga tahun 2022 dengan menggunakan teknik pengambilan sampel purposive sampling. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan dari setiap perusahaan yang telah dijadikan sampel penelitian. Variabel yang digunakan dalam penelitian ini yaitu Insentif Pajak (X1) sebagai variabel bebas pertama, Operating Cash Flow (X2) sebagai variabel bebas kedua, dan Intensitas Modal sebagai variabel bebas ketiga (X3) serta Konservatisme Akuntansi (Y) sebagai variabel terikat. Metode regresi data panel digunakan sebagai metodologi penelitian pada penelitian ini. Analisa hasil penelitian menggunakan bantuan perangkat lunak EViews 12 Student Version Lite. Hasil penelitian ini menunjukkan bahwa model yang terbaik dan terpilih adalah Random Effect Model (REM). Hasil pada penelitian ini menunjukan bahwa Insentif Pajak secara parsial tidak berpengaruh terhadap Konservatisme Akuntansi, Operating Cash Flow secara parsial berpengaruh terhadap Konservatisme Akuntansi, Intensitas Modal secara parsial tidak berpengaruh terhadap Konservatisme Akuntansi, dan secara simultan Insentif Pajak, Operating Cash Flow, dan Intensitas Modal berpengaruh terhadap Konservatisme Akuntansi.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN Putry, Santi Eka; Ratnasari, Fina
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9235

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris terdapat pengaruh independensi Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan pada perusahaan subsektor Industri Food and Baverages yang terdaftar di Bursa Efek Indonesia periode 2018- 2022 Jumlah sampel penelitian adalah 14 perusahaan subsektor industri Food and Baverages yang ditentukan berdasarkan metode Purposive Sampling. Metode yang digunakan adalah regresi linear berganda uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih Random Effect Model, uji asumsi klasik, uji linear berganda dan uji hipotesis dengan bantuan olah data statistik e- views version 12. Hasil penelitian ini menunjukkan bahwa Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan secara simultan berpengaruh signifikan terhadap Kinerja Keuangan dan pada Uji t menyatakan bahwa Struktur Modal berpengaruh signifikan terhadap Kinerja Keuangan, Pada variabel Ukuran Perusahaan tidak berpengaruh terhadap Kinerja Keuangan, pada variabel Pertumbuhan Penjualan tidak berpengaruh terhadap Kinerja Keuangan.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
The Use of Operating Cash Flow and Managerial Ownership Against Accounting Conservatism Nursita, Meta; Ratnasari, Fina; Handayani, Puspita
Majalah Ilmiah Bijak Vol 22, No 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4503

Abstract

This study investigates the impact of operating cash flow and managerial ownership on accounting conservatism in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs a purposive sampling method, with a sample size of 57 companies listed on the IDX within the specified period. The data analysis process includes descriptive statistical testing, multicollinearity testing, overall model testing, regression model feasibility testing, and hypothesis testing. Panel data regression analysis is the statistical method utilized in this research. The findings reveal that operating cash flow partially influences accounting conservatism, managerial ownership also has a partial effect on accounting conservatism, and collectively, both variables significantly impact accounting conservatism. The study aims to provide practical value, enabling businesses and the public to better understand the role of operating cash flow and managerial ownership in fostering accounting conservatism, particularly in companies listed on the IDX.
PENDAMPINGAN OPTIMALISASI MARKETPLACE BAGI PELAKU UMKM UNTUK MENINGKATKAN PENJUALAN ONLINE Handayani, Puspita; Ratnasari, Fina; Haryoso, Gunung Subagyo Anom
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.67-70

Abstract

This community engagement initiative was designed to support MSMEs in Cibadung Village, Gunung Sindur District, in addressing obstacles related to digital marketing and the underutilization of online marketplaces. Adopting a structured approach, the program offers digital literacy workshops, guidance on optimizing online stores, training in digital marketing techniques, inventory control, customer service enhancement, and regular monitoring and evaluation. The involvement of students as mentors fosters stronger collaboration between academia and entrepreneurial practice. The program’s outcomes indicate improvements in the digital skills of MSMEs, growth in sales transactions, and enhanced competitiveness of local products in the online marketplace. With its systematic and sustainable approach, this program has the potential to serve as a replicable model for digital empowerment of MSMEs in other areas.
Co-Authors Ajimat, Ajimat Ambarwati Doaly, Thom Deutmar Londo Hanna, Riska Haryoso, Gunung Subagyo Anom irfani choiriyah sukriawan Jamil, Siti Nur Aisi Isnen Nursita, Meta Puspita Handayani Putry, Santi Eka Rahma, Ayumi Rahmania, Dinda Rifka, Ode Karmila Sanira, Marbella Wenten, I Ketut Zahira, Sarah