Article Per Year (5 Year)
p-Index From 2021 - 2026
1.829
P-Index
This Author published in this journals
All Journal Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Applied Business, Taxation and Economics Reseach Journal of Artificial Intelligence and Digital Business Indonesia Auditing Research Journal Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Aulia Indy, Listia
Universitas Pamulang
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Nursing Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management Listia Aulia Indy; Lia Uzliawati; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.48

Abstract

The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.
Managerial ownership profitability and firm value agency theory perspective Listia Aulia Indy; Lia Uzliawati; Agus Sholikhan Yulianto
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1224

Abstract

This study explains the phenomenon of the decline in the value of banking companies when the rupiah slumped in 2018. The purpose of this study was to reveal the effect of managerial ownership and profitability on firm value and the effect of managerial ownership on profitability. The population in this study is the banking sub-sector financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The results of the study show that managerial ownership has no effect on firm value and does affect profitability. Furthermore, profitability affects the firm value. This study shows the mediating role of profitability on the indirect effect of managerial ownership on firm value.
The effect of profitability and liquidity on tax avoidance Indy, Listia Aulia; Lamsah, Lamsah
Indonesia Auditing Research Journal Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v13i4.388

Abstract

This study explains the phenomenon that occurred in 2019, which is suspected of carrying out tax avoidance practices. The purpose of this study is to reveal the effect of profitability and liquidity on tax avoidance. The population in this study was mining sector companies in the coal production sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The results of the study indicate that profitability has an effect on tax avoidance and liquidity has no effect on tax avoidance.
Strategi Pengelolaan PPN dalam Meningkatkan Profitabilitas Bisnis Indy, Listia Aulia; Lamsah, Lamsah
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.770

Abstract

Value Added Tax (PPn) is one of the important components in the Indonesian tax system that directly affects a company's cash flow and profitability. An effective PPn management strategy can be an instrument to maximize tax efficiency, minimize compliance risks, and increase overall business profitability. This Community Service Activity aims to examine various PPn management strategies that can be applied by business actors including students who are starting to become entrepreneurs, and analyze their impact on business profitability. The method used is direct observation then identifying problems followed by counseling and socialization ending with evaluation. The results of this community service activity show that students are able to understand that strategies such as optimizing input and output tax administration, utilizing PPn restitution in a timely manner, and digitizing tax reporting contribute significantly to increasing efficiency and profit margins.
Kontribusi Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Serang Indy, Listia Aulia; Lamsah, Lamsah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3332

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh retribusi daerah terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Serang. Retribusi daerah merupakan salah satu sumber pendapatan penting yang dikelola oleh pemerintah daerah sebagai upaya untuk meningkatkan kemandirian dan kapasitas fiskal daerah. Retribusi memiliki peran strategis dalam mendukung penyelenggaraan pemerintahan, pembiayaan pembangunan daerah, serta peningkatan kualitas pelayanan publik kepada masyarakat. Melalui pengelolaan retribusi yang optimal, diharapkan pemerintah daerah mampu memperkuat struktur pendapatan daerah secara berkelanjutan. Dalam penelitian ini, jenis retribusi yang dianalisis meliputi retribusi jasa umum, retribusi jasa usaha, dan retribusi perizinan tertentu. Ketiga jenis retribusi tersebut dianggap mampu mencerminkan kontribusi dari berbagai sektor pelayanan dan kegiatan ekonomi terhadap peningkatan PAD. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan pemerintah daerah Kabupaten Serang selama lima tahun terakhir, yaitu periode 2020 hingga 2024. Data yang dikumpulkan kemudian dianalisis untuk mengetahui sejauh mana kontribusi dan pengaruh retribusi daerah terhadap peningkatan PAD Kabupaten Serang. Hasil penelitian menunjukkan bahwa retribusi daerah tidak berpengaruh secara signifikan terhadap Pendapatan Asli Daerah. Temuan ini mengindikasikan bahwa kontribusi retribusi daerah terhadap PAD masih relatif kecil. Oleh karena itu, pemerintah daerah disarankan untuk menggali potensi sumber-sumber pendapatan lain, memperluas basis penerimaan, serta meningkatkan efisiensi dalam pengelolaan dan pemungutan retribusi agar kemandirian fiskal daerah dapat tercapai secara optimal dan berkelanjutan.
Pemberdayaan Masyarakat Dalam Peningkatan Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (PBB): Pengabdian Aulia Indy, Listia; Septiana Putri, Ayu
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3393

Abstract

This Community Service Program aims to increase the level of community compliance in paying Land and Building Tax (PBB), increase public understanding of the obligations and benefits of PBB payments, and reduce PBB payment arrears in the community. This community service was carried out at the Pak Wawi Tempe Factory MSME on Monday, October 20, 2025. Respondents in this service were employees and the community around the Pak Wawi Tempe Factory MSME. The results of the service show that the Community Service Activity (PKM) which focuses on Community Empowerment in Increasing Compliance with Land and Building Tax (PBB) Payments has had a positive impact on increasing knowledge, awareness, and participation of citizens in fulfilling their tax obligations. Through socialization activities, administrative assistance, and tax literacy training, the community has become more aware of the functions and benefits of PBB for regional development. Overall, this PKM activity shows that community empowerment through education, information transparency, and local capacity building is an effective strategy in increasing the level of compliance with PBB payments. It is hoped that similar activities can be continued and expanded to other regions to support the optimization of regional income and more equitable development.
PENGENALAN TAX AVOIDANCE DAN TAX EVASION PADA UMKM KUE KABITA DI SERANG Lamsah Lamsah; Listia Aulia Indy
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.39813

Abstract

Tax avoidance dan tax evasion merupakan dua hal yang sering dibahas dalam dunia perpajakan, terutama di kalangan pelaku usaha mikro, kecil, dan menengah (UMKM). Keduanya memiliki perbedaan yang mendasar, dimana tax avoidance merupakan upaya penghindaran pajak secara sah dengan memanfaatkan celah hukum yang ada, sementara tax evasion adalah penghindaran pajak yang dilakukan dengan cara ilegal dan bertentangan dengan aturan perpajakan. Pengetahuan dan kesadaran UMKM terhadap kedua hal ini sangat penting untuk meningkatkan kepatuhan pajak dan mendukung pertumbuhan ekonomi yang berkelanjutan. Namun, sebagian besar UMKM seringkali kurang memahami perbedaan antara keduanya dan akibat hukum yang dapat ditimbulkan dari praktik penghindaran pajak yang tidak sah. Sosialisasi yang efektif mengenai tax avoidance dan tax evasion menjadi krusial untuk mengedukasi pelaku UMKM mengenai kewajiban perpajakan mereka serta pentingnya pelaporan pajak yang benar dan sesuai dengan ketentuan yang berlaku. Metode yang yang digunakan dalam Pengabdian Kepada Masyarakat ini dimulai dengan observasi, sosialisasi kemudian diakhiri dengan evaluasi. Hasil dari kegiatan pengabdian kepada masyarakat di UMKM Kue Kabita menunjukkan bertambahnya tingkat pemahaman perpajakkan pada UMKM terutama tentang Tax Avoidance dan Tax Evasion.
Penguatan Literasi Perpajakan Masyarakat dalam Mendukung Optimalisasi Penerimaan Pajak Bumi dan Bangunan (PBB): Pengabdian Ayu Septiana Putri; Listia Aulia Indy
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6461

Abstract

Pajak Bumi dan Bangunan (PBB) merupakan salah satu sumber penting Pendapatan Asli Daerah (PAD) yang berperan dalam mendukung pembangunan daerah. Namun, tingkat kepatuhan wajib pajak masih dipengaruhi oleh rendahnya literasi perpajakan dan kurangnya pemahaman masyarakat terhadap fungsi, manfaat, serta mekanisme pembayaran PBB. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan masyarakat melalui edukasi dan pelatihan pembayaran PBB berbasis digital. Metode pelaksanaan kegiatan meliputi sosialisasi perpajakan, penyampaian materi edukatif, pendampingan, serta simulasi penggunaan layanan pembayaran pajak digital yang dilaksanakan di UMKM Roti Gulacir, Kabupaten Serang. Hasil kegiatan menunjukkan adanya peningkatan pemahaman masyarakat mengenai PBB dari 60% menjadi 90% setelah pelaksanaan program. Hal ini menunjukkan bahwa pendekatan edukatif dan partisipatif efektif dalam meningkatkan kesadaran dan kepatuhan wajib pajak. Selain itu, pemanfaatan teknologi digital juga memberikan kemudahan dalam proses pembayaran pajak. Kendala yang dihadapi meliputi keterbatasan akses internet dan rendahnya literasi digital pada kelompok usia tertentu. Secara keseluruhan, kegiatan ini memberikan dampak positif dalam meningkatkan literasi perpajakan masyarakat dan diharapkan dapat mendukung optimalisasi penerimaan Pajak Bumi dan Bangunan di daerah secara berkelanjutan.
Kontribusi Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Serang Listia Aulia Indy; Ayu Septiana Putri
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/yemxg304

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Serang Regency during the 2020–2024 period. The study uses secondary data collected through documentation methods, namely data retrieved from official local government reports, namely the Regional Government Financial Reports (LKPD), specifically the Budget Realization Report (LRA) and Notes to the Financial Report (CaLK) of Serang Regency for 2020–2024. The research approach uses a quantitative descriptive method, focusing on a comparative analysis of the realization of PBB revenues relative to total PAD over five years. The study population includes all data on the realization of PBB and PAD revenues, while the sample was obtained through a purposive sampling technique based on the criteria for the availability of relevant annual data during the study period, resulting in ten observations. The results show that the overall contribution of PBB to PAD of Serang Regency is still in the low category, as indicated by the percentage of contributions that are consistently below 20% during the study period.
Pengaruh Struktur Modal dan Profitabilitas Terhadap Nilai Perusahaan Listia Aulia Indy; Rismawati Rismawati
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/hmv7az81

Abstract

The purpose of this study is to analyze and determine the effect of capital structure and profitability on firm value. This research employed a quantitative descriptive approach. Data were obtained from the annual reports of basic chemical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period, using purposive sampling. Data analysis used SPSS Version 26. The results indicate that capital structure and profitability influences firm value.   
Co-Authors Agus Sholikhan Yulianto Ayu Septiana Putri Lamsah, Lamsah Lia Uzliawati Lia Uzliawati Mulyasari, Windu Rismawati Rismawati Septiana Putri, Ayu