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Does Company Size Moderate the Influence of Ownership Managerial on Profit Growth in Indonesian Retail Companies? Nik Amah
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.19298

Profit growth is an indicator of the increase in a company's net profit from the previous period which is useful for giving investors an idea of how good the company's condition is in generating profits. The aim of this research is to determine the moderating role of company size on the influence of managerial ownership on profit growth. This research uses a quantitative approach with a moderated regression model. The sample used comes from annual financial reports for the period 2017 to 2022 which are listed on the Indonesian Stock Exchange. The sampling technique was carried out using a purposive sampling method to obtain 71 retail company financial report data. Data analysis uses multiple linear analysis and moderated regression analysis (MRA). The research results show that managerial ownership has a positive and significant effect on profit growth, company size cannot moderate the effect of managerial ownership on profit growth, but it is proven to be an independent variable that has a positive effect on profit growth. The conclusion of the research is that the type of moderation that occurs is a predictor of moderation. This research is expected to provide scientific insight into company profit growth.

Aksi Peduli Lingkungan untuk Mewujudkan Komunitas Sehat dan Keberlanjutan Bagi Masyarakat Pesisir Mangrove Marshanda Yovianita Sukma Hernandi; Nik Amah
Surakarta Abdimas Journal Vol. 3 No. 2 (2024): Surakarta Abdimas Journal
Publisher : Fakultas Ekonomi Universitas Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52429/saj.v3i2.281

Abstract The mangrove ecosystem has good biodiversity in the form of flora and fauna. Mangroves function in coastal areas as a habitat in sea waters. Mangroves have a major impact on nature and living things. One of the ecosystems in the coastal area is the mangrove ecosystem, likewise the Oesapa coast has a mangrove ecosystem, but the condition of the mangrove forest on the Oesapa coast has long been buried by garbage. The garbage found consists of three categories, namely garbage from coastal communities, tourists and nature such as tree branches. Plastic waste is a problem that needs attention because it can have a negative impact on the marine ecosystem and the environment around the coast. Reprocessing plastic waste is an effort to avoid environmental pollution by plastic waste and can minimize the risk of spreading diseases due to microorganisms contained in organic waste. The community can also sell the waste to get extra money. This activity gave an exciting and extraordinary impression to the participants of the Inbound PMM 2 Nusa Cendana University, and this mangrove coastal cleanup movement succeeded in increasing public awareness and concern in maintaining the cleanliness of the Oesapa mangroves. Keywords : Mangrove, Environmental Conservation, Beach Cleanup, Trash, Ecotourism

PERAN TAX PLANNING, GREEN ACCOUNTING DAN PERTUMBUHAN TERHADAP NILAI PERUSAHAAN Amah, Nik
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43933

AbstrakPenelitian bertujuan menguji determinan nilai perusahaan yaitu green accounting, pertumbuhan perusahaan,serta peran moderasi tax planning pada pengaruh tersebut. Konsep green accounting yang memasukkan unsur biaya lingkungan, dalam jangka pendek akan berdampak pada berkurangnya laba sehingga pajak perusahaan berkurang. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma positivisme. Populasi yaitu perusahaan pertambangan terdaftar di Bursa Efek Indonesia tahun 2017 – 2022 berjumlah 58 perusahaan. Peneliti menggunakan metode purposive sampling sehingga diperoleh 12 perusahaan sampel dengan periode penelitian 6 Tahun. Moderated Regression Analysis digunakan untuk analisis data. Hasil menampilkan peran green accounting, dan pertumbuhan perusahaan mempengaruhi nilai perusahaan di Indonesia, serta tax planning memoderasi interaksi variabel independen terhadap variabel dependen. Kontribusi penelitian yaitu mengonfirmasi teori stakeholder, teori legitimasi, dan teori sinyal. Hasil penelitian dapat menjadi referensi investor/kreditor dalam pengambilan keputusan investasi serta memberikan kesadaran jajaran manajemen perusahaan untuk menerapkan green accounting, memperhatikan pertumbuhan perusahaan serta mekanisme tax planning yang akan mendukung peningkatan nilai perusahaan. Kata Kunci: Tax Planning, Green Accounting, Pertumbuhan, Nilai Perusahaan. AbstractThe research aims to examine the determinants of company value, namely green accounting, company growth, and the moderating role of tax planning on these influences. The green accounting concept which includes elements of environmental costs, in the short term will have an impact on reduced profits so that corporate taxes are reduced. This research uses a quantitative approach with a positivism paradigm. The population, namely mining companies listed on the Indonesian Stock Exchange in 2017 - 2022, is 58 companies. Researchers used a purposive sampling method to obtain 12 sample companies with a research period of 6 years. Moderated Regression Analysis is used for data analysis. The results show the role of green accounting, and company growth influencing company value in Indonesia, as well as tax planning moderating the interaction of the independent variable on the dependent variable. The research contribution is to confirm stakeholder theory, legitimacy theory, and signal theory. The research results can be a reference for investors/creditors in making investment decisions and provide awareness for company management to implement green accounting, pay attention to company growth and tax planning mechanisms that will support increasing firm value. Keywords: Tax Planning, Green Accounting, Growth, Firm Value.

REMINDER IMPULSE BUYING PADA GAME ONLINE THE ANTS UNDERGROUND KINGDOM Eka Adiputra; Ari Kuntardina; Waghfirotul Afkar; Nik Amah
CAPITAL: Jurnal Ekonomi dan Manajemen Vol. 8 No. 2 (2025)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/capital.v8i2.21365

Impulse buying triggered by reminders can happen to game players. This is influenced by several factors such as hedonic shopping motivation and availability of money. This research aims to determine whether there is an influence between hedonic shopping motivation and availability of money on impulse buying reminders in the online game The Ants Underground Kingdom with research objects in the IDE (Indonesia Eksplore) community. Quantitative research using saturated sampling techniques, namely using all members of the community as samples. Data was collected through a questionnaire given to 70 members of the IDE community. Data analysis using multiple linear regression. The analysis shows that hedonic shopping motivation has a significant effect on impulse buying reminders. Meanwhile, availability of money has an insignificant influence on impulse buying reminders. In conclusion, players who have hedonic shopping tendencies will tend to carry out impulse buying which is triggered by reminders. Whether or not funds are available can trigger impulse buying reminders. This can be caused by the player's level of addiction to the game.

Pendampingan Perencanaan Pajak Pada CV. Berkat Kota Madiun Nik Amah; M. Agus Sudrajat; Risma Choirunisa
Buletin Pemberdayaan dan Pengembangan Masyarakat Vol. 1 No. 1 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/bppm.v1i1.13077

Perencanaan pajak sebagai strategi efisiensi pajak. Perusahaan wajib mempertimbangkan beban pajak ketika merancang strateginya. Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan dan pendampingan perencanaan pajak pada CV. Berkat melalui penerapan metode persediaan dan metode penyusutan aktiva tetap sesuai undang-undang perpajakan yang berlaku di Indonesia. Metode pelaksanaan terbagi dalam beberapa langkah yaitu pertama survey pendahuluan. Langkah kedua yaitu pelatihan melalui ceramah, diskusi, case study. Langkah ketiga adalah evaluasi dan keempat adalah terminasi. Peserta kegiatan adalah enam orang karyawan CV. Berkat. Hasil kegiatan adalah perencanaan pajak melalui penentuan metode penghitungan persediaan dan metode penyusutan aktiva tetap dapat diterapkan pada CV. Berkat. Hasil lainnya yaitu peningkatan pemahaman enam karyawan bagian admin dan akuntansi CV. Berkat tentang persediaan, metode pencatatan dan perhitungan (FIFO), perencanaan pajak melalui persediaan, aset tetap dan penggolongannya sesuai umur ekonomis fiskal, penyusutan aset tetap (metode garis lurus), metode penyusutan dalam perencanaan pajak meningkat sebesar 45% dari sebelum pelatihan. Saran untuk CV. Berkat agar dapat konsisten menerapkan perencanaan pajak melalui cara sesuai dengan undang-undang perpajakan dan tanpa merugikan negara. Kegiatan pendampingan sebaiknya intens dilakukan pada CV. BerkatKata kunci: Perencanaan Pajak; Efisiensi Pajak; Metode Persediaan; Metode Penyusutan

AKSI PEDULI LINGKUNGAN UNTUK MEWUJUDKAN KOMUNITAS SEHAT DAN KEBERLANJUTAN BAGI MASYARAKAT PESISIR MANGROVE Marshanda Yovianita Sukma Hernandi; Nik Amah
Surakarta Abdimas Journal Vol 3, No 2 (2024): Desember 2024
Publisher : Surakarta Abdimas Journal

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

The mangrove ecosystem has good biodiversity in the form of flora and fauna. Mangroves function in coastal areas as a habitat in sea waters. Mangroves have a major impact on nature and living things. One of the ecosystems in the coastal area is the mangrove ecosystem, likewise the Oesapa coast has a mangrove ecosystem, but the condition of the mangrove forest on the Oesapa coast has long been buried by garbage. The garbage found consists of three categories, namely garbage from coastal communities, tourists and nature such as tree branches. Plastic waste is a problem that needs attention because it can have a negative impact on the marine ecosystem and the environment around the coast. Reprocessing plastic waste is an effort to avoid environmental pollution by plastic waste and can minimize the risk of spreading diseases due to microorganisms contained in organic waste. The community can also sell the waste to get extra money. This activity gave an exciting and extraordinary impression to the participants of the Inbound PMM 2 Nusa Cendana University, and this mangrove coastal cleanup movement succeeded in increasing public awareness and concern in maintaining the cleanliness of the Oesapa mangroves.

Pengaruh Pembiayaan Murabahah dan Financing to Debt Ratio terhadap Profitabilitas yang dimoderasi oleh Non Performing Financing pada BTPN Syariah Febrilyantri, Candra; Amah, Nik; Rizal, Fitra
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3885

Murabahah financing is the most preferred financing option among customers due to its low risk and its versatility for working capital, consumption, or investment purposes. However, there is a phenomenon observed in BTPN Shariah where the increase in Murabahah financing is not accompanied by a rise in profits. Furthermore, the lack of profit increase is suspected to be due to the low Financing to Debt Ratio (FDR). This research aims to understand how Murabahah financing and FDR influence the profitability of Islamic banks, with Non-Performing Financing (NPF) acting as a moderator. The research sample includes quarterly reports from BTPN Shariah for the period 2015-2022, using purposive sampling techniques. The study utilizes SPSS 25 for analysis, including multiple linear regression,and Moderating Regression Analysis (MRA). The test results indicate that Murabahah financing, when considered individually, has an impact on profitability, whereas the Financing to Debt Ratio does not affect profitability. When both Murabahah financing and FDR are considered together, they collectively influence profitability with a percentage of 71.2% before moderation by NPF. The MRA results suggest that Non-Performing Financing is unable to moderate the impact of the two independent variables, namely Murabahah financing and FDR, on profitability.

PERAN TAX PLANNING, GREEN ACCOUNTING DAN PERTUMBUHAN TERHADAP NILAI PERUSAHAAN Amah, Nik
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43933

AbstrakPenelitian bertujuan menguji determinan nilai perusahaan yaitu green accounting, pertumbuhan perusahaan,serta peran moderasi tax planning pada pengaruh tersebut. Konsep green accounting yang memasukkan unsur biaya lingkungan, dalam jangka pendek akan berdampak pada berkurangnya laba sehingga pajak perusahaan berkurang. Penelitian ini menggunakan pendekatan kuantitatif dengan paradigma positivisme. Populasi yaitu perusahaan pertambangan terdaftar di Bursa Efek Indonesia tahun 2017 – 2022 berjumlah 58 perusahaan. Peneliti menggunakan metode purposive sampling sehingga diperoleh 12 perusahaan sampel dengan periode penelitian 6 Tahun. Moderated Regression Analysis digunakan untuk analisis data. Hasil menampilkan peran green accounting, dan pertumbuhan perusahaan mempengaruhi nilai perusahaan di Indonesia, serta tax planning memoderasi interaksi variabel independen terhadap variabel dependen. Kontribusi penelitian yaitu mengonfirmasi teori stakeholder, teori legitimasi, dan teori sinyal. Hasil penelitian dapat menjadi referensi investor/kreditor dalam pengambilan keputusan investasi serta memberikan kesadaran jajaran manajemen perusahaan untuk menerapkan green accounting, memperhatikan pertumbuhan perusahaan serta mekanisme tax planning yang akan mendukung peningkatan nilai perusahaan. Kata Kunci: Tax Planning, Green Accounting, Pertumbuhan, Nilai Perusahaan. AbstractThe research aims to examine the determinants of company value, namely green accounting, company growth, and the moderating role of tax planning on these influences. The green accounting concept which includes elements of environmental costs, in the short term will have an impact on reduced profits so that corporate taxes are reduced. This research uses a quantitative approach with a positivism paradigm. The population, namely mining companies listed on the Indonesian Stock Exchange in 2017 - 2022, is 58 companies. Researchers used a purposive sampling method to obtain 12 sample companies with a research period of 6 years. Moderated Regression Analysis is used for data analysis. The results show the role of green accounting, and company growth influencing company value in Indonesia, as well as tax planning moderating the interaction of the independent variable on the dependent variable. The research contribution is to confirm stakeholder theory, legitimacy theory, and signal theory. The research results can be a reference for investors/creditors in making investment decisions and provide awareness for company management to implement green accounting, pay attention to company growth and tax planning mechanisms that will support increasing firm value. Keywords: Tax Planning, Green Accounting, Growth, Firm Value.

Pengembangan UMKM melalui Sosialisasi dan Pendampingan Terintegrasi: Membangun Jiwa Wirausaha, Disiplin Keuangan Sederhana dan Digitalisasi Pemasaran Amah, Nik; Hendra Setiawan; Nanik Ermawati; Juli Murwani; Rizky Arum
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.23882

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman dan keterampilan pelaku UMKM di Desa Kedungbanteng, Kecamatan Pilangkenceng, Kabupaten Madiun, dalam mengelola usaha secara lebih tertib dan berdaya saing. Kegiatan dilaksanakan melalui metode pelatihan, pendampingan praktik, serta monitoring dan evaluasi. Materi yang diberikan meliputi konsep wirausaha, peran jiwa kewirausahaan, pencatatan keuangan sederhana untuk pengendalian, pelaporan keuangan dalam akses permodalan, inovasi produk dan pemasaran, serta pemanfaatan digital marketing. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap seluruh materi yang disampaikan. Pada tahap pendampingan praktik, jumlah pelaku UMKM yang mulai menerapkan pencatatan keuangan sederhana, inovasi produk, dan pemasaran melalui media sosial mengalami peningkatan, meskipun masih di bawah 50%. Monitoring dan evaluasi menunjukkan bahwa program ini memberikan dasar yang positif bagi perbaikan pengelolaan usaha UMKM. Namun demikian, pendampingan yang lebih intensif dan berkelanjutan masih diperlukan agar implementasi dapat berkembang secara optimal.

Pengabdian Masyarakat Desa Purworejo UMKM Naik Kelas: Legal, Digital, Gobal, Financial Amah, Nik; Aviyanti, Richo Diana; Sudrajat, M. Agus; Novitasari, Maya; Adiputra, Eka; Permatasani, Arsinta Ayu
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 5 No. 01 (2026)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v5i01.24103

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the local economy, but still face various challenges, particularly related to business legality, digitalization, marketing, and financial management. This community service activity aims to increase the capacity of MSMEs in Purworejo Village, Madiun Regency, through assistance related to business legality, financial intelligence, MSME digitalization, and digital marketing strategies. The activity implementation methods included counseling, training, discussions, and mentoring for 11 MSMEs. The results of the activity showed that 55% of participants have implemented simple financial records, 36.4% have begun utilizing digital strategies and social media for product marketing, and 27.3% demonstrated readiness in managing business legality. These findings indicate that the activity was able to increase the understanding and awareness of MSMEs, although the level of practical implementation still requires further mentoring for the results of the activity to be sustainable. This activity is expected to become a model for MSME empowerment based on integrated capacity building to encourage MSMEs to move up a class.

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