Article Per Year (5 Year)
p-Index From 2021 - 2026
2.233
P-Index
This Author published in this journals
All Journal Excellent JURNAL SeMaRaK JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif DEDIKASI PKM Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Manajemen Bisnis, Akuntansi dan Keuangan JAKBS International Journal of Management Science and Application
Ita Darsita
universitas pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Meningkatkan Penjualan Produk Bank Sampah Melalui Market Place Endah Finatariani; Setianingsih; Ita Darsita
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 4 No. 2 (2023): Juli 2023
Publisher : Universitas Pamulang

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

Abstract

Pengabdian kepada masyarakat dengan judul “Meningkatkan Penjualan Produk Bank SampahMelalui Market Place” bertujuan untuk membantu memberi pengatahuan mengenai pemanfaatansocial media dan marketplace untuk meningkatkan penjualan produk-produk dari Bank SampahAsri Berseri. PKM melibatkan para pengajar dan narasumber Dosen-dosen Program Studi S1Akuntansi dari Universitas Pamulang. Hasil pelaksanaan PKM yang dilakukan adalah menambahilmu dan pengetahuan mengenai pemanfaatan sosial media dan marketplace. Respon para pesertasangat baik dan senang karena sangat terbantu dalam pemanfaatan sosial media dan marketplaceyang disampaikan. Kegiatan PKM ini kedepannya agar dilakukan secara berkesinambungansehingga, para peserta senantiasa mendapatkan bimbingan dalam pemanfaatan sosial media danmarketplace, karena hal tersebut dapat memberikan nilai ekonomis tinggi, sehingga mampumeningkatkan pendapatan.
Pengaruh Laba Akuntansi, Kinerja Keuangan, dan Struktur Modal terhadap Return Saham Nur Chaeriyah; Ita Darsita
Excellent Vol 13, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v13i1.2160

Abstract

This research aims to determine and analyze the effect of Accounting Profit, Financial Performance, and Capital Structure on Stock Returns. The object of this research is the Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This sector was selected due to its defensive and stable characteristics in producing basic consumer goods, with a demand level that is inelastic to economic cycle fluctuations. This research is a quantitative study utilizing an associative method. The data used are secondary data obtained from the official annual financial reports published by the respective companies. The sample was selected using the purposive sampling method. The data analysis technique employed is panel data regression analysis, processed using Microsoft Excel and EViews 14 software. The results of this research indicate that simultaneously, Accounting Profit, Financial Performance, and Capital Structure have an effect on Stock Returns. However, partially, Accounting Profit and Financial Performance have no effect on Stock Returns, whereas Capital Structure partially affects Stock Returns.
Peranan Financial Performance Memoderasi Hubungan Penerapan Green Accounting dan Corporate Social Responsibility Dengan Firm Value Ita Darsita
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2027

Abstract

This research explains the phenomenon of factors that influence company value. Company value is very important because it will affect the company's image. The better the company's image, the more it will influence investors' confidence in making investments. Based on related phenomena and theories, the factors that influence company value in this research are the implementation of green accounting and corporate social responsibility. A company's success is often directly related to rising stock prices. Companies that have good value tend to have high share prices, both short and long term. This research aims to examine and analyze the moderating role of financial performance in the influence of the implementation of green accounting and corporate social responsibility on firm value in energy companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The type of research used is associative quantitative research. This research uses secondary data, a population of 82 energy companies listed on the Indonesia Stock Exchange from 2018-2022, the sampling method used a random  sampling technique to obtain 13 companies as research samples. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 12 applications. The research results show that green accounting and corporate social responsibility have a positive effect on firm value. Partially, green accounting has a negative effect on firm value, while corporate social responsibility has a positive effect on firm value. Financial performance can moderate the relationship between green accounting and corporate social responsibility on firm value.
Pengaruh Kepemilikan Asing, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Rani Dwicahyati; Ita Darsita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3269

Abstract

This study aims to examine the influence of foreign ownership, firm size, and firm growth on Corporate Social Responsibility (CSR) disclosure in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consists of 130 companies, with 8 selected as samples using purposive sampling. Covering a five-year span, a total of 40 observational data points were analyzed. This research employs a quantitative approach with panel data regression analysis. The type of data used is secondary data, sourced from annual reports and sustainability reports. CSR disclosure levels are measured based on the Global Reporting Initiative (GRI) 2016 indicators. The results show that partially, firm size has a significant effect on CSR disclosure. Meanwhile, foreign ownership and firm growth have no significant effect. However, when tested simultaneously, all three variables collectively influence the level of CSR disclosure.
Pengaruh Beban Pajak Tangguhan, Manajemen Laba, dan Perputaran Total Aset terhadap Penghindaran Pajak Mirawati Tinambunan; Ita Darsita
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2333

Abstract

This study aims to examine the effect of Deferred Tax Expense, Earnings Management, and Total Asset Turnover on Tax Avoidance in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. This study employs a quantitative approach using an associative research method. The data used in this study are secondary data. The data analysis method applied is Panel Data Regression Analysis using EViews version 12 and Microsoft Excel. The population of this study consists of 163 Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2024 period. The sample was selected using a purposive sampling technique, resulting in 19 companies observed over a five-year period, yielding a total of 95 observations. The results indicate that deferred tax expense and earnings management positively and significantly affect tax avoidance, suggesting that tax-related accounting differences and managerial discretion may increase companies’ tax avoidance practices. In contrast, total asset turnover does not significantly affect tax avoidance, indicating that asset efficiency is not a primary determinant of tax avoidance decisions. Simultaneously, all three variables significantly influence tax avoidance, demonstrating that tax avoidance is shaped by a combination of tax accounting, earnings management, and operational factors.
The Effect of Debt to Equity Ratio and Price to Book Value on Financial Distress: Evidence from Transportation Companies Listed on the Indonesia Stock Exchange Ita Darsita; Ratna Dumilah; Siti Nurcahayati
International Journal of Management Science and Application Vol. 5 No. 2 (2026): IJMSA
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v5i2.606

Abstract

This study aims to determine the impact of the Debt-to-Equity Ratio (DER) and Price-to-Book Value (PBV) on financial distress among transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative approach with an associative method. Secondary data were obtained from the annual financial reports of transportation sub-sector companies listed on the exchange for the 2019–2024 period. The study population consisted of 12 companies; a purposive sampling technique was used, resulting in a sample of five companies. Data analysis involved descriptive statistics and panel data regression, utilizing EViews 12 and Microsoft Excel software. Estimation and model selection procedures identified the Common Effect Model as the appropriate panel data regression model, yielding the equation: Z-score = 1.280760 - 0.286199 (DER) - 0.272671 (PBV). Hypothesis testing results indicate that the Debt-to-Equity Ratio and Price-to-Book Value simultaneously influence financial distress, with an Adjusted R-squared value of 30.38%. The research addresses gaps related to financial performance instability, high Debt-to-Equity Ratios, low Price-to-Book Values, and the risk of financial distress facing companies in Indonesia's transportation sub-sector, particularly during the 2019–2024 period. Examining these issues is crucial for providing empirical insights into the factors influencing financial distress and offering recommendations to corporate management, investors, and regulators regarding risk management and opportunities within the transportation sub-sector.
Co-Authors Anisa Anisa Arief Rahman Akbar Asrida Warni Tanjung Dana Dana Dewi Rani Gustiasari Endah Finatariani Endi Rohendi Intan sari Budhiarjo Julian Muhammad Hasan Khotimatus Sadiyah Liana Dwi Septiningrum Mirawati Tinambunan Napisah Napisah Nur Chaeriyah Oktrima, Bulan Rani Dwicahyati Ratna Dumilah Sawukir Sawukir Setianingsih Setianingsih Setianingsih Siti Nurcahayati Widya Candra Dewi