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All Journal Laa Maisyir Jurnal Ekonomi Islam Infestasi Jurnal IUS (Kajian Hukum dan Keadilan) Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Banque Syar'i : Jurnal llmiah Perbankan Syariah Surya Abdimas Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Ilmiah Ekonomi Global Masa Kini Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Penelitian Inovatif Jurnal Bisnis Mahasiswa Islamiconomic: Jurnal Ekonomi Islam Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) BULLET : Jurnal Multidisiplin Ilmu AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Islamic Economics and Finance Atestasi : Jurnal Ilmiah Akuntansi Jurnal Pengabdian Masyarakat Inovasi Indonesia Aktsar: Jurnal Akuntansi Syariah Share
Indri Yuliafitri
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran, Jl. Dipati Ukur No. 35 Bandung, 40132, Jawa Barat, Indonesia
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Penghindaran Pajak Putri, Sabina Achmalia; Yuliafitri, Indri
Jurnal Penelitian Inovatif Vol 4 No 3 (2024): JUPIN Agustus 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jupin.543

Abstract

Pemerintah dalam rangka menciptakan Indonesia menjadi negara emas di masa yang akan datang dengan menjadikan penduduk Indonesia yang mandiri, maju, adil serta makmur mengharapkan penerimaan pajak dapat berjalan optimal. Namun berbanding terbalik dengan pemerintah, terdapat konflik kepentingan antara pemerintah dan para wajib pajak atau perusahaan. Perusahaan justru ingin meminimalkan beban pajaknya agar mencapai keuntungan yang maksimal. Hal ini seringkali mendorong perusahaan untuk melakukan tindakan penghindaran pajak. Penelitian ini bertujuan untuk mengetahui apakah pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan selama 4 tahun selama periode 2020-2023. Penelitian ini menggunakan jenis penelitian kuantitatif. Data sekunder yang digunakan sebagai sumber data adalah laporan keuangan perusahaan sampel. Sumber data dalam penelitian ini diperoleh melalui website resmi Bursa Efek Indonesia yaitu www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2023. Sampel diperoleh menggunakan purposive sampling method. Sampel yang memenuhi kriteria sebanyak 45 perusahaan, sehingga banyaknya sampel 180 sampel. Penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif signifikan, leverage berpengaruh positif signifikan, pertumbuhan penjualan berpengaruh negatif namun tidak signifikan dan ukuran perusahaan berpengaruh positif signifikan terhadap penghindaran pajak.
Analysis of Empirical Study on the Impact of Esg Risk Score and Dividend Payout Ratio on Issuer Valuation Ramadhan, Bayu; Rosdini, Dini; Yuliafitri, Indri
LAA MAISYIR: Jurnal Ekonomi Islam The 2nd International Collaboration Conference on Islamic Economics (ICCEIS) 2024 “Global Innovati
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v1i1.52920

Abstract

This study investigates the influence of ESG Risk Score (ESGR) and Dividend Payout Ratio (DPR) on the valuation of companies listed on the Indonesia Stock Exchange (IDX) that have consistently received ESG Risk Ratings from 2019-2022 by Morningstar Sustainalytics. Sustainability Financial & ESG are being the main activities for development of the Sharia capital market and achieving the Sustainability Development Goals (SDGs). The research method is descriptive and verification research through purposive sampling of 53 companies that implemented early regulations related to Sustainable Finance. This study identifies ESGR and DPR as factors influencing valuation. The results show that neither ESGR nor DPR affect company valuation. The variable simultaneously test results indicate no collective impact on company valuation. The conclusion is that ESGR and DPR have not impacted valuation and shown that the implementation of ESG in Indonesia still on the early stages that have a lot potential for development (i.e literacy, information technology, infrastructure and regulations for implementation of ESG program).
Analisis Rasio Keuangan Pendapatan Daerah Untuk Mengukur Kinerja Pemerintah Studi Kasus Pada Kabupaten Bandung (2017-2022) Raden Firsa Uladhiya Ulfa; Indri Yuliafitri
Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i3.346

Abstract

Each region is required to be able to manage finances well in order to achieve regional autonomy. This study aims to analyze the financial performance of the Regional Government of Bandung Regency for the 2017-2022 period using a quantitative descriptive research type. The results of this study indicate that Bandung Regency has a ratio of independence in a consultative pattern with an average ratio of 26.8% or low, the ratio of fiscal decentralization is at an average ratio of 18.8% or low, the ratio of PAD effectiveness is at an average ratio 109.5% or very effective, the ratio of the effectiveness of regional taxes is at an average ratio of 113.73% or very effective, the ratio of the effectiveness of regional levies is at an average ratio of 89.6% less effective.
Stock Selection dan Market Timing Ability Reksa Dana Syariah Saham di Indonesia (RETRACT) Fadiyah Hani Sabila; Citra Sumakdilaga; Indri Yuliafitri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v2i1.189

Abstract

Artikel ini kami tarik kembali karena kami menemukan bahwa artikel ini telah dikirim di jurnal yang berbeda disaat yang bersamaan dan telah publish di Jurnal lain dengan link : https://ojs.unsulbar.ac.id/index.php/jepa/article/view/275 Kami menyadari bahwa publikasi ini adalah kesalahan tim editorial jurnal kami dimasa lampau.
Determinan Kepatuhan Generasi Milenial di Kota Tangerang Selatan dalam Menunaikan Zakat Profesi Alifia Aulia Putri; Indri Yuliafitri
Journal of Islamic Economics and Finance Vol. 3 No. 2 (2025): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v3i2.2663

Abstract

Professional zakat has the largest collection potential in Indonesia, but there is still a gap in the realization of zakat collection. The presence of zakat, including professional zakat, can help alleviate poverty. South Tangerang City, with a majority Muslim population, has a high potential for zakat, but the poverty rate is still increasing every year. This study aims to analyze the factors that influence the compliance of Muslim millennials in South Tangerang City in paying professional zakat. The data collection technique used was a purposive sampling with a sample size of 150 people. The analysis method used is Partial Least Square Structural Equation Model (PLS-SEM) using SmartPLS 4 software. The results show that income, altruism, and religiosity have a significant effect on compliance in paying professional zakat, while zakat knowledge does not show a significant effect. This study concludes that knowledge of zakat is not enough to encourage a Muslim to fulfill the obligation to pay zakat because other factors, such as income, altruism, and religiosity, have a greater influence.
Pengaruh Profitability, Leverage, dan Firm size terhadap Tax avoidance dengan Sales growth sebagai Variabel Moderasi Abestian, Geovan Isnaen; Yuliafitri, Indri
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 8 (2025): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i8.6119

Abstract

This study aims to examine the effect of profitability, leverage, and firm size on tax avoidance, as well as to analyze the role of sales growth as a moderating variable. Tax avoidance is often employed as a legal strategy by companies to minimize tax burdens, however it also poses fiscal risks and may reflect weak tax compliance. This research adopts a quantitative approach, focusing on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was selected using a purposive sampling method, resulting in 21 companies that met the criteria, with a total of 105 observations. Data were analyzed using Moderated Regression Analysis (MRA) based on panel data, processed with the assistance of EViews 12 software. The findings reveal that profitability has a significantly negative effect on tax avoidance, while leverage and firm size exhibit significantly positive effects. Furthermore, sales growth is found to strengthen the effect of leverage on tax avoidance, but does not moderate the relationship between profitability or firm size and tax avoidance.
OPTIMIZATION OF VILLAGE WATER MANAGEMENT: DEVELOPMENT OF SOP BP-SPAMS FOR SUKALAKSANA VILLAGE, SAMARANG, GARUT Yuliafitri, Indri; Mulyani, Sri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2756

Abstract

Sukalaksana Village, located in Samarang District, Garut, possesses abundant natural water resources. However, the community-based water management unit, BP-SPAMS, faces significant operational challenges due to the absence of standardized procedures. This community service program aims to improve the governance of clean water services by formulating context-specific Standard Operating Procedures (SOPs) and implementing digital financial recording systems. Using a Participatory Rural Appraisal (PRA) approach, the program engaged local stakeholders, including BP-SPAMS staff, BUMDes management, and village officials, in all stages from problem mapping to evaluation. The activities included field observations, focus group discussions, SOP drafting and training, as well as technical assistance through on-the-job learning. Eight tailored SOP documents were successfully developed covering core operational aspects, from water distribution and meter inspection to payment processing and financial reporting. In addition, the transition from manual to digital bookkeeping was facilitated through practical workshops. The implementation of SOPs and digital systems has led to increased efficiency, transparency, and staff professionalism. It also enhanced public trust and stakeholder participation, while opening up opportunities to replicate the initiative in other village enterprises. This program demonstrates how capacity building through structured procedures and digital tools can significantly strengthen village-level public service delivery and support sustainable development goals.
OPTIMIZATION TOURISM VILLAGE SERVICE THOUGHT THE IMPLEMENTATION OF STANDARD OPERATING PROCEDURES IN SUKALAKSANA VILLAGE, SAMARANG, GARUT Mulyani, Sri; Yuliafitri, Indri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2757

Abstract

Sukalaksana, a tourist village in Garut Regency, has great natural and cultural potential, but faces challenges in terms of tourism management and services. One of the main causes is the absence of structured Standard Operating Procedures (SOPs). Through this community service program, a team of students from Padjadjaran University developed and disseminated SOPs to enhance efficiency and service quality in the tourist village. Activities were conducted through observation, interviews, discussions, and training sessions with BUMDes officials and local residents. The results showed increased awareness of the importance of SOPs, improved coordination among management members, and greater community involvement. The implementation of SOPs also supports continuous improvement through a monitoring and evaluation system. This initiative demonstrates that the development and implementation of SOPs can serve as a strategic solution to enhance the competitiveness of tourism villages based on local wisdom.
INCREASING VISIBILITY AND LOCAL ECONOMY THROUGH DIGITAL MARKETING: A CASE STUDY OF THE PANGALENGAN VILLAGE TOURISM MARKET Yuliafitri, Indri; Hakim, Ahmad Luqman
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2764

Abstract

This article details the implementation of a community service program at Pasar Wisata Desa Pangalengan, Bandung Regency, focusing on enhancing visibility through digital marketing. Despite its significant economic and tourism potential, the market faced substantial promotional challenges. The implemented solution involved the creation and management of Instagram and TikTok social media accounts, alongside the publication of creative and informative content. Methods employed included surveys, market research, material presentations, and interactive discussions. Initial results indicate a significant increase in reach and interaction on social media platforms, particularly through video content, contributing to enhanced appeal and local economic potential.
EXPLORING HALAL CERTIFICATION MENTORING UNDER THE SELF-DECLARE SCHEME: A CASE STUDY OF MSMES IN CIANJUR AND JATINANGOR Wibowo, Bambang Aji; Yuliafitri, Indri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 2 (2025): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i2.2768

Abstract

Indonesia holds significant potential in developing its halal industry; however, many micro, small, and medium enterprises (MSMEs) have yet to obtain halal certification due to financial constraints and limited access to information. To address this issue, BPJPH launched the Self-Declare scheme and the Free Halal Certification program (SEHATI). Although the process is simplified, many business owners still struggle to understand the certification procedures through the SIHALAL platform. This study aims to examine the mentoring process for halal certification under the Self-Declare scheme for MSMEs in Cianjur and Jatinangor. Using a qualitative case study method, data were collected through observation and direct mentoring of seven MSMEs without halal certification. The mentoring process was carried out in three main stages: socialization of the free halal certification program, issuance of Business Identification Numbers (NIB) and SIHALAL account registration, and the distribution of halal certificates for MSMEs that passed verification. The results show that the mentoring successfully helped all seven MSMEs obtain halal certification and improved their understanding of the importance of halal certification in maintaining consumer trust. However, several challenges remain, such as limited understanding of the SIHALAL system, administrative difficulties with required documents, and the restricted SEHATI quota, which hampers other MSMEs from obtaining certification. In conclusion, the Self-Declare and SEHATI schemes have proven effective in assisting MSMEs to acquire halal certification. Nevertheless, broader outreach and more intensive mentoring are necessary to ensure more business owners can optimally benefit from these programs.
Co-Authors Abestian, Geovan Isnaen Ahmad Luqman Hakim Ahmad Luqman Hakim, Ahmad Luqman Alifia Aulia Putri Amrania, Gia Kardina Arie Indra Rivaldi Armania, Gia Kardina Prima Armania, Gia Prima Arum Kanti, Runita ASMA NUR KHOIRIYAH Auni Alifah Sukirman Cahya Irawadi Chairia Chairia Citra Sukmadilaga Citra Sumakdilaga Dewi Kania Sugiharti DIMAS RUSVIANTO Dini Rosdini Euis Nurhayati Euis Nurhayati Fadiyah Hani Sabila Faoziah Ulfah Fatmawati Farah Dwi Puspitasari Fatmawati, Faoziah Ulfa Fazriah, Siti Fitri Fadilah Gia Kardina Prima A Gia Kardina Prima Amrania Hani Meilita Purnama Hani Meilita Purnama Subardi Hartanto, Ghani Satria I Gusti Agung Komang Diafari Djuni Hartawan Irawadi, Cahya Ismail, Shafinar Ken Paramitha Aryana Lathifah, Ressy Siti Melinda Rahman Memed Sueb Nabela Hapsari Nabela Hapsari Nabela Hapsari Naza Azella Ilma Agnia Nurhayati, Euis Pratama, Novio Dyfa Puspitasari, Farah Dwi Putri, Sabina Achmalia Raafi Melati Putri Raden Firsa Uladhiya Ulfa Ramadhan, Bayu Ramadhani, Saltsa Aulia Elena Ramdhani, Rully Herdita Ressy Siti Lathifah Rully Herdita Ramadhani Runita Arum Kanti Sabila, Fadiyah Hani Sri Mulyani Sri Mulyani Sumakdilaga, Citra Wibowo, Bambang Aji Zahrotul Fajriyah, Siti