Article Per Year (5 Year)
p-Index From 2021 - 2026
2.17
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Manajemen Bisnis Kewirausahaan Optimal: Jurnal Ekonomi dan Manajemen Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Dewi Rachmania
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Kreatif dari Lokal, Mendunia dengan Digital: Unit Mikro, Kecil, Menengah (UMKM) Berkelanjutan Sebagai Pilar Ekonomi Masa Depan: Pengabdian Hesty Erviani Zulaecha; Dewi Rachmania; Mohamad Zulman Hakim; Zalikha Adisty Putri Mustika; Dara Dwi Kencana
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.v4i2.2376

Abstract

Kegiatan pengabdian masyakat bertujuan untuk meningkatkan wawasan tentang strategi pengembangan usaha, pemasaran digital, dan pemanfaatan bahan ramah lingkungan yang berlokasi di Kelurahan Kunciran Jaya. Kegiatan ini menggunakan pendekatan deskriptif narasi dengan metode diskusi panel. Kegiatan pengabdian masyarakat ini berupa seminar yang memaparkan materi terkait dengan UMKM. Seminar ini terdiri dari tiga sesi , yaitu 1) sesi penyampaian materi terkait dengan UMKM dan digitalisasi, 2) demonstrasi pembuatan produk lilin aromaterapi dan kain jumputan, dan 3) sesi diskusi. Materi disampaikan oleh narasumber akademisi dan praktisi, dilengkapi dengan sesi demonstrasi pembuatan lilin aromaterapi dari minyak jelantah dan kain jumputan teknik tie-dye. Kegiatan ini dihadiri oleh pelaku usaha, warga setempat, serta perangkat kelurahan Kunciran Jaya. Hasil dari kegiatan ini adalah 1) peserta seminar memperoleh pengetahuan strategi pengembangan usaha, dan meningkatan minat berwirausaha melalui UMKM 2) Meningkatkan pemahaman digitalisasi dalam rangka pemasaran produk melalui e-commerce, dan 3) Memperluas wawasan terkait dengan produk ramah lingkungan yang dihasilkan dari pemanfaatan bahan yang tidak terpakai sebagai produk UMKM.
PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS Silvi Fadillah; Lady Andriani; Mohamad Zulman Hakim; Dewi Rachmania; Samino Hendrianto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.605

Abstract

This study examines the determinants of tax aggressiveness in Indonesia's Basic Materials sector, focusing on the effects of leverage, liquidity, company size, and profitability, with profitability serving as a potential mediating variable. The research employs quantitative panel data regression analysis using secondary data from 13 companies listed on the Indonesia Stock Exchange during the 2019-2023 period, resulting in 65 firm-year observations. Data were analyzed using EViews 12 with Common Effect Model and Random Effect Model estimation based on hypothesis testing results. The results indicate that profitability significantly negatively affects tax aggressiveness, while leverage, liquidity, and company size show no significant direct effects. Leverage demonstrates a significant negative impact on profitability, but liquidity and company size do not significantly influence profitability. The Sobel test confirms that profitability does not mediate the relationships between financial characteristics and tax behavior. The findings suggest that regulators should focus monitoring efforts on profitability metrics rather than conventional indicators like company size or leverage when assessing tax compliance risks. Companies should recognize that transparent tax strategies can complement strong financial performance rather than detract from it. This research provides novel insights into the contradictory role of conventional determinants of tax aggressiveness in emerging markets and demonstrates the complex relationship between profitability and tax behavior in Indonesia's Basic Materials sector.
Pengaruh Leverage, Free Cash Flow, dan Profitabilitas Terhadap Manajemen Laba Pada Sektor Consumer Cyclicals Mohamad Zulman Hakim; Putri Okta Andani; Dewi Rachmania; Hamdani Hamdani; Mikrad Mikrad; Siti Chanifah
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1381

Abstract

Effect of Leverage, Free Cash Flow, and Profitability on Profit Management. Te purpose of this study was to empirically examine the Effect of Leverage, Free Cash Flow, and Profitability on Earning Management using the modified Jones Model. This research uses secondary data on consumer cyclicals companies that are listed on the IDX and generate profits in 2018-2021. The sampling technique used purposive sampling method and obtained as many as 28 companies with an observation period of 4 years. The dat analysis technique used is multiple linear regression analysis. The results of the analysis show that leverage has a positive effect on Earnings Management, but Free Cash Flow has a negative effect on earnings management and Profitability has a negative effect on earnings management.
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Anggun Munifatul Afifah Atika Meliana Putri Azzahra Maharani Dara Dwi Kencana Dhea Zatira Djenni Sasmita Dwi Ayu Paradita Eni Suharti Feliana Wulansari Galang Reza Firdaus Budiutomo Gusti Amanutaqwa Hakim, Mohamad Zulman Hamdani . Helen Retno Wulandari Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Imam Hidayat Indalisti Indalisti Indra Gunawan Siregar Lady Andriani Mikrad mikrad Mohamad Zulman Hakim Muhammad Khoirul Insan Nurul Rahmania Pika Yolanda Putri Okta Andani Rika Ristianti Rosdwiana Putri Dewi Samino Hendrianto sigit budi santoso Silvi Fadillah Siti Chanifah Syiva Salwa Yumna Thorik Satria Ilmi Yola Dyfa Meisari Zalikha Adisty Putri Mustika