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All Journal JIA (Jurnal Ilmiah Akuntansi) SWARNA Priviet Social Sciences Journal
Filiana, Filiana
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Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Earnings Management, Debt Maturity, Dividend Policy and Future Performance of Manufacturing Companies in Indonesia Filiana, Filiana; Bandi, Bandi
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33233

Abstract

The purpose of this study is to examine the relationship between earnings management, debt maturity, and dividend policy on the future performance of manufacturing companies in the capital market in Indonesia. This study uses manufacturing companies listed on the Indonesian stock exchange in the period 2014 to 2019. Sampling in this study uses a purposive sampling technique. The data analysis method in this study is multiple regression analysis using 192 observational data. The results of this study find that simultaneously earnings management, debt maturity and dividend policy have a significant effect on the company's future performance. Partially, earnings management variables have a negative effect on the company's future performance, and the debt maturity variable has a positive effect on the company's future performance. The dividend policy variable partially has no effect on the company's future performance.
Community Economic Empowerment Model Through Digitalization of Tembe Nggoli Business Based on Local Wisdom in Bima: Model Pemberdayaan Ekonomi Masyarakat Melalui Digitalisasi Usaha Tembe Nggoli Berbasis Kearifan Lokal Di Bima Anggriani, Yayan; Filiana, Filiana; Anas , Muh. Khaerul; Nurfa'niansah, Nurfa'niansah; Nurwahidah, Nurwahidah; Akbar, Imam; Mulyati, Asrah
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Januari, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

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Abstract

Pemberdayaan ekonomi Masyarakat di Bima melalui tembe nggoli, sebuah tenunan tradisional bernilai budaya, memerlukan pendekatan yang menggabungkan digitalisasi usaha dengan kearifan lokal (rimpu budaya). Penelitian ini Menyusun model pemberdayaan ekonomi Masyarakat berbasis digitalisasi pemasaran, pelatihan literasi digital komunitas (Rimpu), serta penguatan identitas budaya dalam pemasaran online. Penelitian ini menggunakan pendekatan kualitatif dengan observasi partisipatif, wawancara mendalam, dan analisis dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi promosi melalui media social dan pasar meningkatkan visibitas dan pemasaran tembe nggoli, sedangkan pelatihan komunitas (rimpu) memperkuat kapasitas pelaku usaha serta pelestarian nilai budaya. Model ini dapat meningkatkan daya saing produk lokal sekaligus mempertahankan kearifan lokal sebagai modal pemberdayaan ekonomi Masyarakat.
Determinants of motor vehicle taxpayer compliance in the Province of Yogyakarta Special Region Ahyar, Ahyar; Filiana, Filiana; Mulyati, Asrah
Priviet Social Sciences Journal Vol. 6 No. 1 (2026): January 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i1.1283

Abstract

Motor vehicle tax is one of the main sources of revenue for local governments in Indonesia, including the Special Region of Yogyakarta (DIY) province. This study aims to examine the influence of variables, such as attitude, subjective norm, behavioral control, taxpayer awareness, religiosity, service, and tax sanctions, on motor vehicle taxpayers’ compliance in the DIY province. The study employs a quantitative approach and utilizes partial least squares (PLS) analysis with the assistance of the SmartPLS 3 application. The sample size for this study comprised 150 motor vehicle taxpayers in the DIY province. The research findings indicate that attitude, behavioral control, taxpayer awareness, service, and sanctions variables have an impact on taxpayer compliance. Meanwhile, subjective norm and religiosity variables do not influence compliance with motor vehicle taxpayers in the DIY province.
Co-Authors Ahyar Ahyar Anas , Muh. Khaerul Anggriani, Yayan Bandi Bandi, Bandi Imam Akbar, Imam Mulyati, Asrah Nurfa'niansah, Nurfa'niansah NURWAHIDAH NURWAHIDAH