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All Journal Jurnal Madani Jurnal Ekonomi Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Journal of Economics and Business Letters JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Ekonomika Dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Abdi Citra
Jelanti, Desi
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis,Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL STRUCTURE, AND STOCK PRICE ON FIRM VALUE: (Empirical Study on Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021) Majidah, Indah; Jelanti, Desi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.752

Abstract

Corporate social responsibility (CSR), capital structure, and stock prices have garnered significant attention due to their potential impact on a firm's overall value. Corporate social responsibility involves a company's commitment to ethical and sustainable practices, extending beyond profit generation to encompass social and environmental considerations. On the other hand, capital structure reflects a company's financing composition, encompassing the balance between debt and equity. Stock prices reflect the market's perception of a company's worth and performance. This research aimed to analyze the influence of corporate social responsibility, capital structure, and stock prices on firm value within the banking sub-sector companies during the period 2017-2021. The study utilized panel data regression as its analytical technique. The sample was selected using purposive sampling from secondary data, specifically financial reports. The analysis included 33 companies observed over a 5-year period, resulting in a total of 165 data points for the investigation. Hypothesis testing was conducted using the Eviews series 9 application. The findings from the tests indicated a statistically significant simultaneous impact of corporate social responsibility, capital structure, and stock prices on firm value. However, the research revealed that corporate social responsibility, when assessed independently, did not exhibit a statistically significant impact on firm value. Conversely, the analyses demonstrated that both capital structure and stock prices had a statistically significant partial effect on firm value.
THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM Fitriyah; Jelanti, Desi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.853

Abstract

Accounting conservatism is employed to mitigate risk and curb excessive optimism among managers and company owners. However, an excessive application of conservatism may lead to inaccuracies in calculating a company's periodic profit or loss, potentially misrepresenting the company's true financial condition. This study aims to analyze the impact of tax incentives and financial distress on accounting conservatism. The study population comprises food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. Data for this research were collected from 10 companies that met the sample criteria, resulting in a total of 50 research observations over the 5-year period. The study relies on secondary data and employs multiple linear regression analysis to analyze the data. The findings suggest that (1) tax incentives (X1) have a significant influence on accounting conservatism (Y); (2) financial distress (X2) does not have a significant impact on accounting conservatism (Y); and (3) when considered together, tax incentives (X1) and financial distress (X2) collectively influence accounting conservatism (Y).
THE INFLUENCE OF PROFESSIONAL ETHICS, EMOTIONAL INTELLIGENCE AND PROFESSIONALISM ON THE DECISION MAKING OF GIVING AUDITOR OPINION: (Case Study at KAP Registered in the Ministry of Finance and Located in Tangerang City) Maryati; Jelanti, Desi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.763

Abstract

In the current business landscape, the credibility of financial reporting relies heavily on the integrity of auditors and their decision-making processes. This study aims to examine and analyze about the effect of professional ethics, emotional intelligence and professionalism on the decision making of giving auditor opinion. The type of research used in this study is multiple linear regression analysis. The research was conducted using primary data obtained through distributing questionnaires to independent auditors who work at Public Accounting Firms registered with the Ministry of Finance and having an address in Tangerang City. The sampling method in this study used convenience sampling with the sample result obtained in this study as many as 4 Public Accounting Firms. Data analyze using descriptive statistics, classical assumption test and hypothesis testing. Based on the testing result was found professional ethics, emotional intelligence and professionalism simultaneously influence the decision making of giving auditor opinion. Calculation of R2 yields 75,4%, it means there are 24,6% who explain by other variables outside this study. Based on the partial test result, it was found independent variable (professional ethics, emotional intelligence and professionalism) had an effect on the dependent variable, the decision making of giving auditor opinion.
PENDAMPINGAN PENYUSUNAN BUSINESS PLAN DENGAN TREN TECHNOPRENEURSHIP PADA SISWA/I SMK TECHNO MEDIA Jelanti, Desi; Budiantini, Alya; Sutihat, Aat
Jurnal Abdi Citra Vol. 2 No. 1 (2025): Jurnal Abdi Citra Volume 2 Nomor 1 Februari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i1.213

Abstract

A business plan is a framework that explains every part of the business that will be worked on from start to finish. And by including various events that must be anticipated if there are unwanted things that happen. So that a business plan is made by referring to conditions that are considered realistic or feasible to be implemented. Technopreneur can be simply interpreted as a technology enthusiast who has an entrepreneurial spirit and without an entrepreneurial spirit, a technology enthusiast will only be a technician who is less able to make the technology he is working on a source of life. This Community Service Activity aims to provide assistance in compiling a business plan with a technopreneurship trend for SMK Techno Media students with the provision of the will and creativity they have. The method developed in this activity is through socialization and assistance in compiling a business plan for students at SMK Techno Media in the Tangerang city area. This is based on a lack of understanding of the business plan, resulting in low awareness and difficulty in compiling a business plan, especially in the independence and creativity of students. So that with the activity of preparing a business plan for these students, it can provide insight, knowledge and skills for students at SMK Techno Media.
Pengaruh Capital Intensity, Pertumbuhan Penjualan, dan Kepemilikan Institusional terhadap Penghindaran Pajak Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI Tahun (2018-2022) Jelanti, Desi; Rahma, Intan; W.A, Sri Putri Winingrum
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.5778

Abstract

At present, the main pillar in the State Budget (APBN) comes from taxes to support the implementation of national development projects and improve people's welfare in various aspects of life. This study aims to determine the effect of Capital Intensity, Sales Growth, and Institutional Ownership on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a quantitative approach, this study uses 33 company samples selected through a purposive sampling method. Research data were obtained from annual financial reports and analyzed using Eviews 9 software. The results of the study indicate that simultaneously Capital Intensity, Sales Growth, and Institutional Ownership have an effect on Tax Avoidance. Partially, Capital Intensity and Sales Growth have a significant effect on Tax Avoidance, while Institutional Ownership has no effect. These findings provide practical implications for companies, governments, and other stakeholders to understand the factors that influence tax avoidance behavior.
Pengaruh Earning Opacity, Kepemilikan Institusional, Intensitas Aset Tetap dan Inventory Intensity Terhadap Penghindaran Pajak Karlin, Ani; Jelanti, Desi
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2297

Abstract

This study aims to determine and analyze the influence of earning opacity, institutional ownership, fixed asset intensity, and inventory intensity on tax avoidance. This type of research is a quantitative research, using secondary data that applies Microsoft Excel and E-Views 12. The population in this study is consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2023. The data collection technique in this study is a purposive sampling technique with a total of 151 populations, so that the data samples obtained in this study are 15 samples. The results of the study show that earning opacity, institutional ownership, fixed asset intensity, and inventory intensity simultaneously affect tax avoidance. Then, the results of the study partially stated that earning opacity and fixed asset intensity had a negative influence on tax avoidance. Meanwhile, institutional ownership and inventory intensity have no effect on tax avoidance.
Pemanfaatan Desain Komunikasi Visual dalam Mendorong Perekonomian Kreatif di SMK Techno Media Tangerang Selatan Sutihat, Aat; Budiantini, Alya; Jelanti, Desi
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1562

Abstract

The development of the creative economy in Indonesia relies heavily on innovation and the ability to utilize digital tools, particularly in the field of Visual Communication Design (VCD). Recognizing the need to empower students with practical design knowledge, a community service activity was conducted at SMK Techno Media Tangerang Selatan. The aim of this PKM (Pengabdian kepada Masyarakat) was to introduce and apply Visual Communication Design as a strategy to support the students’ entrepreneurial skills and foster the growth of the creative economy. The activity took place on April 16, 2025, involving three lecturers and four students from the Accounting Study Program at Universitas Pamulang. A total of 30 students from SMK Techno Media participated in the program. The methods used included presentations, hands-on practice, group discussions, and Q&A sessions. Materials covered included design principles, branding, and the use of digital design software. As a result, students demonstrated increased understanding of visual branding and showed enthusiasm in applying design to promote their products or services. This PKM initiative highlighted the importance of integrating visual literacy into vocational education to enhance students’ creative potential and economic empowerment.
MENUMBUHKAN JIWA KEWIRAUSAHAAN MELALUI IMPLEMENTASI EDUPRENEURSHIP DI SMK TECHNO MEDIA Sutihat, Aat; Budiantini, Alya; Jelanti, Desi
Jurnal Abdi Citra Vol. 1 No. 1 (2024): Jurnal Abdi Citra Volume 1 Nomor 1 Februari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i1.37

Abstract

The entrepreneurial spirit is a person's willingness to seize business opportunities and create goods or services that add value. With the labor supply not being absorbed by secondary level education graduates at 8.41% for 2023 and the entrepreneurship rate in Indonesia which is still low, with an entrepreneurship ratio of 3.47%. So, this community service aims to foster an entrepreneurial spirit for high school students with the will and creativity to become successful young entrepreneurs and be able to create jobs for people around them. The method developed in this activity is to provide socialization and counseling regarding the EntrepreneurialSpirit accompanied by a pre-test and post-test. So that the existence of activities about fostering an entrepreneurial spirit for students can provide insight, knowledge and skills for students at Techno Media Vocational School.
PENYULUHAN KREATIFITAS KERAJINAN TANGAN DARI SAMPAH RUMAH TANGGA PADA MASYARAKAT DI YAYASAN RPK (RUMAH PENYULUHAN KREATIF) Jelanti, Desi; Fitriyah, Fitriyah; Sari, Intan Rahma; Karlina, Lilis
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10487

Abstract

Permasalahan  lingkungan yang sering terjadi  ini telah menjadi permasalahan yang mengancam, tidak  hanya  kelangsungan  hidup  dari  makhluk  hidup  yang  ada pada satu wilayah, tetapi juga mengancam kelangsungan hidup seluruh makhluk hidup yang ada di bumi ini. Oleh  karena itu, dibutuhkan  peran  aktif  dari  seluruh elemen masyarakat untuk menyelesaikan permasalahan  lingkungan yang ada.  Sampah merupakan permasalahan lingkungan yang sangat komplek karena akan berdampak pada permasalahan ekonomi, politik dan sosial budaya. Dan dalam Pengelolaannya kini menjadi masalah yang kian mendesak hampir di seluruh wilayah di Indonesia, sebab apabila tidak dilakukan penanganan yang baik akan mengakibatkan  terjadinya  perubahan  keseimbangan lingkungan yang merugikan dan tidak diharapkan sehingga dapat mencemari lingkungan baik terhadap tanah, air, dan udara. karena itu, untuk mengatasi masalah pencemaran tersebut diperlukan penanganan dan pengendalian terhadap sampah. Dalam  upaya  penanganannya  pemerintah  membutuhkan  kesadaran  dan peran serta masyarakat  dalam  pelaksanaan  pengelolaan  sampah,  karena  pelestarian  lingkungan  adalah kewajiban kita semua. Salah  satu  penangannanya  adalah  penerapan  program  3R  (Reduce, Reuse dan  Recycle). Contohnya  kertas  bekas  dan  bungkus  kopi  yang  sudah  tak  terpakai  bisa  kita olah  dengan  cara  mendaur  ulang / recycle menjadi sesuatu  barang  yang  mempunyai  manfaat. Dengan  melihat  peluang  tersebut, kami  mengembangkan barang  bekas  seperti  Sampah rumah tangga , khususnya  bungkus kopi, bungkus mie  instan  dan  lain-lain menjadi Sebuah kerajian  yang  memiliki nilai ekonomis.  Didaerah Cilandak Lebak Bulus terdapat  lapak  pemulung  yang terdapat anak -anak berusia 7 sampai 12 tahun  dan  masyarakat  sekitar  cilandak,  sekitar kurang lebih 70 peserta menikuti kegiatan PKM dengan semangat dan antusias mengikuti materi yang diberikan untuk membantu menemukan solusi dalam menerapkan kegiatan serta mengembangkan daya kreativitas anak dan masyarakat sekitar, upaya mengurangi banyaknya sampah disekeliling kita, serta mengembangkan sumberdaya manusia yang sehat, unggul dan berkelanjutan.
IMPLEMENTASI DIGITAL MARKETING DALAM ERA SOCIETY 5.0 Jelanti, Desi; Nursita, Meta; Napisah, Napisah; Khuliqi, Khusnul; Pratomo, Nugroho Widhi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13517

Abstract

Digital marketing becomes a new prima donna in the business world is not without reason, digital marketing has some value more when compared to other promotional strategies. With the use of digital marketing manufacturers can market their products faster, easier, cheaper and also with a much wider reach because the virtual world seems to know no borders and time. Indonesia is "a sleeping Asian digital technology giant". The population of Indonesia which reaches 250 million people is a large market. Indonesian smartphone users are also growing rapidly. Emarketer digital marketing research institute estimates that in 2018 the number of active smartphone users in Indonesia is more than 100 million people. With such a large number, Indonesia will become the country with the fourth largest active smartphone users in the world after China, India, and America. UNPAM opened itself to conduct various cooperation with various parties in the framework of the development of science, institutions, technology and art in the framework of the implementation of Tri Dharma Higher Education, namely Education, Research and Devotion. UNPAM already has a network with various other institutions, namely the central government, provincial government, district government, business world, private sector and with the community. Boarding schools independent santri building institutions are one of the boarding schools that are quite unique, because usually boarding schools only focus on religious education only, but boarding schools independent santri institutions not only focus on religious education, but also education about entrepreneurship as a provision of santriwan and santriwati to make a living in the world.  Therefore, almost all managers and santriwan and santriwati in the peantren hut are entrepreneurs. The implementation of community service in the boarding school is expected to be able to help entrepreneurs to increase their sales through digital marketing strategies.
Co-Authors Aris Sanulika Budiantini, Alya FITRIYAH Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Harefa, Median Kristianti Intan Rahma Sari Karlin, Ani Khuliqi, Khusnul Khuluqi, Khusnul Khusnul Khuliqi Khusnul Khuluqi Lilis Karlina Lilis karlina, Lilis Majidah, Indah Maryati Meta Nursita Napisah Napisah Napisah, Napisah Nugroho Widhi Pratomo Nursita, Meta Pratomo, Nugroho Widhi rahma, intan Reni Astuti Rismawati, Rizka Rizka Rismawati Sanulika, Aris Sari, Intan Rahma Sutihat, Aat W.A, Sri Putri Winingrum Winingrum, Sri Putri