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All Journal Fokus Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business Majalah Ilmiah Bijak EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Management Accounting, Tax and Production Fokus Abdimas Jurnal Nusa Akuntansi
Ratnasari, Fina
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Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI ZAHIR DAN STRATEGI PROMOSI MELALUI SOSIAL MEDIA PADA DPD GERAKAN KEWIRAUSAHAAN NASIONAL PROVINSI JAWA TENGAH (GKN JATENG) Ratnasari, Fina; Handayani, Puspita; Ambarwati, Ambarwati
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.84-88

Abstract

This community service (PKM) is in collaboration with the National Entrepreneurship Movement of Central Java Province. The purpose of this PKM is to provide guidance and an overview of making financial reports through the Zahir system to MSME owners who are members of the Central Java GKN. This PKM activity was held on Monday, October 24 2022 via zoom meet which was attended by twelve participants, namely from Pamulang University attended by a team of accounting lecturers, Fina Ratnasari, S.E., M.Ak., Ambarwati, SE, M.Sc, and Puspita Handayani, S.E., M.Ak. and 9 MSMEs that are members of the Central Java GKN. It is hoped that with virtual (online) mentoring by the implementing lecturer of the PKM Accounting Study Program, Faculty of Economics, University of Pamulang, Tangsel regarding making financial reports using the Zahir application and marketing products using social media in businesses that are members of the Central Java GKN, it will increase the sustainability of these MSMEs. This PKM is expected to benefit various parties including MSME owners, students and academics.Keywords: Sustainability, UMKM, GKN Jateng,
PENGARUH PENGHINDARAN PAJAK, DEBT COVENANT, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING Zahira, Sarah; Ratnasari, Fina
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9895

Abstract

The purpose of this study is to find out and test how Tax Avoidance, Debt Covenant, and Bonus Mechanism affect energy sector businesses listed on the Indonesia Stock Exchange for the period 2018 - 2023. This type of secondary research uses data and is quantitative associative. This research uses Microsoft Excel software and E-Views 12 is the data analysis technique used. The research population is energy sector companies listed on the Indonesia Stock Exchange in 2018 - 2023. Purposive sampling is the method used in this study to collect data, and because the population is 83 people, 5 data samples are taken. The results of these findings partially show that Tax Avoidance, Debt Covenant, and Bonus Mechanism have an effect on Transfer Pricing The findings of the study show that Tax Avoidance, Debt Covenant, and Bonus Mechanism have a simultaneous effect on Transfer Pricing.
PENGARUH TUNNELING INCENTIVE DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI Hanna, Riska; Ratnasari, Fina
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9896

Abstract

The purpose of this research is to determine the effect of Tunneling Incentives and Intangible Assets on Transfer Pricing with Tax Minimization as a moderating variable. This study uses a sample of Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2019 to 2023. By utilizing financial statements and purposive sampling techniques, 9 companies were selected from a population of 125 in the Non-Cyclical Consumer Sector. A total of 45 data observations were obtained over five years. The analysis was conducted using Eviews version 13. The findings reveal that, although Tunneling Incentives no have affect transfer pricing, intangible assets have influence transfer pricing, tax minimization can moderate the effect of intangible assets, and tunneling incentives do not moderate transfer pricing.
PENGARUH MEKANISME GOOD CORPORATE GOVERNCE TERHADAP KINERJA KEUANGAN Rifka, Ode Karmila; Ratnasari, Fina
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.246

Abstract

This research aims to determine the influence of Good Corporate governance mechanisms on financial performance, including institutional ownership, managerial ownership, board of commissioners, board of directors, audit committee on financial performance. This research was conducted at the Consumer Non-Cyclicals company. The type of research used is quantitative and the data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) in 2019–2023. Samples were collected using the purposive sampling method. The amount of data collected was 60 observation data. Data were processed using the Eviews 12 Statistical Program to test hypotheses using multiple linear regression analysis. The results of the F test show that institutional leadership, managerial ownership, board of commissioners, board of directors, audit committee, together have a simultaneous influence on financial performance. The t test results show that managerial ownership has a positive effect on financial performance, while institutional ownership, the board of commissioners, the board of directors and the audit committee have no effect on financial performance.
PENGARUH TAX AUDIT, SANKSI PAJAK DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Jamil, Siti Nur Aisi Isnen; Ratnasari, Fina
Jurnal Nusa Akuntansi Vol. 2 No. 2 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 2 Mei Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i2.248

Abstract

This study was conducted with the aim of knowing and proving the Influence of Tax Audit, Tax Sanctions, and Modernization of Tax Administration System on Individual Taxpayer Compliance. This study is a type of quantitative research, using primary data in the form of distributing questionnaires. The sampling method in this study was convenience sampling, namely a sampling method where researchers choose individuals or groups that are easily accessible or widely available to be part of the sample. This study used a population of individual taxpayers at KPP Pratama Jakarta Cilandak by taking a sample of 100 respondents, then the data was processed using IBM SPSS Statistics 26. The results of the study showed that simultaneously tax audits, tax sanctions, and modernization of the tax administration system were able to jointly influence individual taxpayer compliance. While partially tax audits did not affect individual taxpayer compliance, tax sanctions affected individual taxpayer compliance, and modernization of the tax administration system affected individual taxpayer compliance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM PUYUH MENJERIT Ratnasari, Fina; Ajimat, Ajimat; Ambarwati, Ambarwati; Wenten, I Ketut; Doaly, Thom Deutmar Londo
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20303

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan UMKM Puyuh Menjerit yang bertujuan untuk memberikan pembimbingan laporan keuangan dan perhitungan HPP kepada pemilik UMKM Puyuh Menjerit ibu Rizki Rahmi. Kegiatan PKM ini dilaksanakan pada hari Sabtu, 06 November 2021 via zoom meet dengan metode yang digunakan dalam pelaksanaan PKM ini adalah penyuluhan ceramah dan diskusi secara online. Diharapkan dengan adanya pembimbingan yang dilakukan secara virtual (online) oleh dosen pelaksana PKM Prodi Akuntansi Fakultas Ekonomi dan Bisni Universitas Pamulang Tangsel mengenai laporan keuangan dan pehitungan HPP pada UMKM Puyuh Menjerit akan meningkatakan sustainability UMKM Roti Eyang tersebut. PKM ini diharapkan dapat bermanfaat bagi berbagai pihak diantaranya pemilik UMKM, mahasiswa dan akademisi.Kata Kunci : Sustainability, UMKM, Laporan Keuangan
Dampak Berlakunya UU Omnibus Law Cluster Perpajakan Pada Grand Q Hotel Di Gorontalo Doaly, Thom Deutmar Londo; Wenten, I Ketut; Raphael , Alexander; Ratnasari, Fina
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 7 No. 2 (2021): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v7i2.71-77

Abstract

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk membangun sinergi akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo. Mengenai dampak perpajakan atas pemberlakuan Undang-undang Nomor 11 tahun 2020 tentang Cipta Kerja yang telah disahkan. Yang terkait dengan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP). Metode yang digunakan dalam pelaksanaan PKM ini adalah Penyuluhan/ceramah, Tutorial, dan Diskusi secara online. Bahwa dari hal tersebut hasil dari PKM ini adalah terbangunnya satu persepsi tentang sinergitas akademis antara Dosen Universitas Pamulang dengan Grand Q Hotel Gorontalo berkaitan Undang-undang: Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) dan Ketentuan Umum tatacara Perpajakan (KUP) dengan hal tersebut. Oleh karenanya PKM ini dilakukan berbentuk diskusi terbuka sehingga dapat menimbulkan pemahaman maupun pengetahuan baru.
PENGARUH DEFAULT RISK DAN UKURAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFISIENT (ERC) DENGAN PROFITABILITAS SEBAGAI VARIABLE MODERATING PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ( PERIODE 2014 – 2016 ) Ratnasari, Fina
JURNAL SeMaRaK Vol. 5 No. 1 (2022): JURNAL SeMaRaK
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/smk.v5i1.18424

Abstract

Penelitian ini bertujuan untuk menguji pengaruh default risk dan profitabilitas perusahaan terhadap earnings response coefisient (ERC) dengan ukuran persuahaan sebagai variable moderasi pada perusahaan LQ45 yang terdaftar di bursa efek indonesia periode 2014-2016. Penelitian ini menggunakan data sekunder. Metoda pengumpulan data menggunakan instrumen laporan keuangan yang di laporkan ke Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian sebanyak 50 perusahaan yang terdaftar di Bursa Efek Indonesia periode 2014 hingga 2016. Pengolahan dan analisis data secara statistik menggunakan analisis regresi linear berganda untuk menguji apakah variabel independen memiliki pengaruh secara positif terhadap variabel dependen.Hasil penelitian menunjukkan bahwa resiko kegagalan berpengaruh negatif terhadap koefisien respon laba, profitabilitas berpengaruh positif terhadap koefisien respon laba, ukuran perusahaan memperlemah hubungan negatif resiko kegagalan dengan koefisien respon laba, ukuran perusahaan mempelemah hubungan positif profitabilitas dengan koefisien respon laba.Kata Kunci: Resiko Kegagalan, Profitabilitas, Ukuran Perusahaan, Koefisien Respon Laba
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Modernisasi Sistem Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Yuliani, Ismi; Ratnasari, Fina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1235

Abstract

This study addresses the persistent issue of Indonesia’s low tax ratio, which reflects limited taxpayer compliance and constrains the government’s ability to optimize public revenue. The research aims to analyze the influence of tax knowledge, taxpayer awareness, and the modernization of the tax administration system on individual taxpayer compliance. The study involved 325 undergraduate Accounting students at Pamulang University who are registered taxpayers, selected using an accidental sampling technique. Data were collected through a structured questionnaire and analyzed with multiple regression using SPSS 25. The results of the t-test indicate that tax knowledge (t = 4.010, p < 0.001), taxpayer awareness (t = 2.014, p = 0.045), and modernization of the tax administration system (t = 8.958, p < 0.001) all have significant positive effects on taxpayer compliance. The F-test (F = 76.833, p < 0.001) confirms that the three variables simultaneously influence compliance, with an adjusted R-squared of 0.413. These findings highlight the importance of strengthening tax education and promoting digital-based tax services to enhance voluntary compliance among young taxpayers, thereby contributing to sustainable tax revenue growth.
Pengaruh Ukuran Perusahaan, Kebijakan Utang dan Risiko Bisnis terhadap Nilai Perusahaan Umayah, Umayah; Ratnasari, Fina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1243

Abstract

This study investigates the influence of firm size, debt policy, and business risk on firm value in the food and beverage subsector of consumer non-cyclicals listed on the Indonesia Stock Exchange. The research is motivated by fluctuating financial performance and investor concerns regarding external shocks such as rising raw material costs and currency exchange losses. Using a quantitative associative method, the study employs secondary data from 33 companies observed over the 2019–2023 period. Data were analyzed with panel data regression using EViews 12, supported by descriptive statistics and classical assumption tests. The findings reveal that firm size and debt policy significantly affect firm value, while business risk shows no significant effect. Moreover, the three variables jointly demonstrate a substantial influence on firm value, with firm size and debt policy emerging as the dominant factors. These results highlight the importance of optimal debt management and corporate scale in strengthening firm value and maintaining investor confidence, particularly in industries facing dynamic external conditions.
Co-Authors Adrian, Muhammad Ajimat, Ajimat Ambarwati Choirunissa, Syifa 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 Raphael , Alexander Rifka, Ode Karmila Sanira, Marbella Umayah Umayah, Umayah Wenten, I Ketut Wulandari, Hana Dwi Yuliani, Ismi Zahira, Sarah