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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi PARADIGMA Jurnal Akuntansi dan Sistem Teknologi Informasi Jurnal Akuntansi Multiparadigma Benefit: Jurnal Manajemen dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Investasi Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Yuli Chomsatu
Universitas Islam Batik Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EFFECT OF FINANCIAL PERFORMANCE, AUDIT QUALITY, INDEPENDENT COMMISSIONER ON EFFECTIVE TAX RATE Yanti, Titis Widya; Hendra, Kartika; Chomsatu, Yuli
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p44-52

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh keuangan, kualitas audit, komisaris independen terhadap tarif pajak efektif.Dengan menggunakan sampel 30 perusahaan real estat & properti yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2018 jumlah data 71 setelah mengumpulkan data outlayer.Metode yang digunakan adalah regresi linier berganda.Hasil analisis ini, variabel ukuran perusahaan tidak mempengaruhi tarif pajak efektif, leverage tidak mempengaruhi tarif pajak efektif, profitabilitas mempengaruhi tarif pajak efektif, rasio intensitas modal tidak mempengaruhi tarif pajak efektif, inventaris rasio modal meningkatkan tarif pajak efektif, kualitas audit meningkatkan tarif pajak efektif, komisaris independen mempengaruhi tarif pajak efektif.Berdasarkan uji koefisien determinasi (R2) sebesar 27.
Determinants of Tax Avoidance in Mining Companies 2018-2022 Aissyiah, Putri Mafazh; Nurlaela, Siti; Chomsatu, Yuli
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 3 (2024): Agustus
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i3.1805

Abstract

The goal of this study was to look at how profitability, leverage, sales growth, institutional ownership, and independent commissioners influence avoidance of taxes. The secondary data source was financial statements from mining businesses that were listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. For the study, 18 mining companies from the same time period were chosen using purposive selection. The SPSS version 21 was utilized for data analysis, which included multiple linear regression. According to the findings, while leverage and sales growth had no influence on tax avoidance, institutional ownership and the presence of independent commissioners did.
PENGARUH INTENSITAS MODAL, MEKANISME CORPORATE GOVERNANCE, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Pratiwi, Anisa Wantifa; Chomsatu, Yuli
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.3470

Abstract

This study aims to analyze the influence of capital intensity, corporate governance mechanisms, profitability on tax avoidance. In this study, the type of data used was quantitative data with the population of banking companies listed on the Indonesia Stock Exchange in 2015-2019. The determination of the sample was carried out using the purposive sampling method so that nine companies were obtained that met the criteria for five years. The data analysis method used is multiple linear regression. Based on the results of the analysis, it can be concluded that capital intensity affects tax avoidance, while the mechanism of corporate governance and profitability does not affect tax avoidance.
MENINGKATKAN LEVEL KESEHATAN KEUANGAN MELALUI INVESTASI EMAS PADA KELOMPOK PENGAJIAN IBU-IBU DESA JAGALAN -PABELAN KARTASURA Chomsatu, Yuli; Suhendro; Endang Masithoh Wahyuni; Suparwi; Adiprasetya Widyatama
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.18024

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan edukasi kepada kelompok pengajian Ibu - Ibu Desa Jagalan Pabelan Kartasura terkait dengan pemilihan emas sebagai instrumen investasi jangka panjang yang stabil dengan nilai intrinsik tinggi di tengah ketidakpastian ekonomi. Kegiatan ini memfokuskan pada konteks ekonomi yang rentan terhadap fluktuasi, inflasi, dan gejolak pasar global, dimana emas dipandang sebagai aset lindung nilai (safe haven) yang dapat menjaga daya beli dan kestabilan keuangan rumah tangga. Metode yang digunakan adalah ceramah dan diskusi aktif. Hasil surveysebelum dilaksanakan kegiatan pengabdian masyarakat ini menunjukkan bahwa pemahaman ibu-ibu di Desa Jagalan Pabelan Kartasura terhadap emas sebagai investasi masih terbatas pada fungsi tabungan tradisional. Hal ini mengindikasikan bahwa masih terdapat potensi besar untuk meningkatkan literasi investasi melalui pendekatan berbasis komunitas. Emas dinilai memberikan rasa aman, mudah diakses, harga relatif terjangkau karena bisa disesuiakan dengan kemampuan serta fleksibel dalam likuiditas. Hal ini bisa menjadi alternatif investasi jangka panjang guna meningkatkan level kesehatan keuangan keluarga. Kegiatan ini merekomendasikan pentingnya edukasi finansial yang lebih sistematis dan berbasis lokal guna memperkuat peran emas sebagai bagian dari perencanaan keuangan keluarga. Kata kunci: Emas, Kesehatan, Keuangan, Keluarga . Abstract The purpose of this community service activity is to educate the women's religious study group in Jagalan Pabelan Village, Kartasura, regarding the selection of gold as a stable long-term investment instrument with high intrinsic value amidst economic uncertainty. This activity focuses on an economic context that is vulnerable to fluctuations, inflation, and global market turmoil, where gold is seen as a safe haven asset that can maintain purchasing power and household financial stability. The methods used are lectures and active discussions. The results of a survey before the community service activity were carried out showed that the understanding of gold as an investment among women in Jagalan Pabelan Village, Kartasura, was still limited to its traditional savings function. This indicates that there is still great potential to improve investment literacy through a community-based approach. Gold is considered to provide a sense of security, is easily accessible, relatively affordable because it can be adjusted to ability and flexible in liquidity. This can be an alternative long-term investment to improve the level of family financial health. This activity recommends the importance of more systematic and locally based financial education to strengthen the role of gold as part of family financial planning. Kata kunci: Gold, Health, Finance, Family
The Effect of Liquidity, Leverage, and Company Size on the Financial Performance of Healthcare Companies in 2020-2024 Oktavia, Megna; Nurlaela, Siti; Chomsatu, Yuli
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 16 No. 1 (2026): March 2026
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v16i1.1901

Abstract

This study aimed to investigate the impact of liquidity, leverage, and firm size on financial performance. The data source was secondary data obtained from the financial reports of health companies listed on the Indonesian Stock Exchange (IDX) for the period 2020-2024. The research population comprised healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The study employed purposive sampling, comprising a sample of 14 companies. Linear regression analysis was conducted using SPSS version 25 for data analysis techniques. The findings indicated that liquidity significantly influenced corporate financial performance, whereas leverage had no effect. Moreover, corporate size influenced financial performance.
Co-Authors Adiprasetya Widyatama Aissyiah, Putri Mafazh Akhmad Zaini, Akhmad Areza rahmadini, Shindi devia Dewi, Riana R Endang Masithoh Wahyuni Endang Masitoh, Endang Fitri Ani, Fitri Indah R, Syanindhita Giri Istiqomah Kartika Hendra Titisari Kartika Hendra, Kartika Kurniawati, Friska Dwi Musthofa, Rizal Hanif Nur Wanisih, Halimah Oktavia, Megna Pratiwi, Anisa Wantifa Rosa Nikmatul Fajri Sandy, Esti Kurnia Sari Kurniati Sherly, Elvira Fitriana Siddi, Purnama Sita Widia Wati Siti Nurlaela Suhendro Suhendro . Suhendro Suhendro Suparwi Umniati, Rika Wahyuni, Endang Masitoh Wardhani, Ainun Suci Wijaya, Intan Putri Yanti, Titis Widya Yusniawati, Nialena