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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) Journal of Artificial Intelligence and Digital Business Jurnal Abdi Citra Jurnal Nusa Akuntansi Jurnal Cendekia Ilmiah
Jelanti, Desi
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis,Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Peningkatan Literasi Keuangan Digital bagi Pelaku UMKM di Era Ekonomi Digital di Sekitar Sekolah Tajaul Karomatu Desa Situ Gadung Kabupaten Tangerang Ria Rosalia Simangunsong; Rizka Rismawati; Desi Jelanti
Jurnal PKM Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i1.1760

Abstract

The rapid development of the digital economy has required Micro, Small, and Medium Enterprises (MSMEs) to enhance their ability to manage financial transactions through digital platforms. Many local traders still face challenges in understanding and utilizing digital financial tools effectively. This Community Service Program (PKM) aims to improve digital financial literacy among MSME actors around Tajaul Karomatu School in Situ Gadung Village, Tangerang Regency. The activity was carried out on August 19, 2025, by nine lecturers from Universitas Pamulang, involving 30 local traders as participants. The PKM implementation consisted of three stages: preparation, implementation, and reporting. The activities included material presentation, practical sessions, discussions, and a question-and-answer segment. Through these methods, participants were introduced to the concepts of digital financial management, online transaction systems, and the use of digital payment platforms. The results showed an increase in participants’ understanding of digital financial concepts and their confidence in applying them in daily business operations. Furthermore, the participants expressed high enthusiasm and interest in adopting digital tools to improve business efficiency. This PKM activity is expected to encourage the sustainable empowerment of MSMEs in facing the challenges of the digital economy era.
Pengaruh Kebijakan Dividen, Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Sari, Shinta Puspita; Jelanti, Desi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5784

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan dividen, perencanaan pajak, dan beban pajak tangguhan terhadap manajemen laba pada perusahaan sektor konsumsi non-siklikal yang terdaftar di Bursa Efek Indonesia (BEI). Manajemen laba merupakan tindakan yang dilakukan manajemen dalam mengatur laporan keuangan untuk mencapai tujuan tertentu, sehingga penting untuk dianalisis faktor-faktor yang memengaruhinya. Sampel penelitian ini berjumlah 30 perusahaan dengan periode penelitian selama lima tahun, yaitu tahun 2020–2024, sehingga diperoleh sebanyak 150 data observasi. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling berdasarkan kriteria tertentu. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif, menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Pengolahan dan analisis data dilakukan dengan menggunakan aplikasi EViews versi 12. Metode analisis yang digunakan meliputi statistik deskriptif, regresi data panel, pemilihan model regresi data panel, uji asumsi klasik, koefisien determinasi, uji F sebagai uji simultan, serta uji t sebagai uji parsial. Hasil penelitian menunjukkan bahwa secara parsial perencanaan pajak berpengaruh signifikan terhadap manajemen laba dengan nilai signifikansi sebesar 0,0001 < 0,05. Sementara itu, kebijakan dividen tidak berpengaruh signifikan terhadap manajemen laba dengan nilai signifikansi 0,0760 > 0,05, dan beban pajak tangguhan juga tidak berpengaruh signifikan terhadap manajemen laba dengan nilai signifikansi 0,8442 > 0,05. Secara simultan, kebijakan dividen, perencanaan pajak, dan beban pajak tangguhan berpengaruh signifikan terhadap manajemen laba dengan nilai signifikansi sebesar 0,000554 < 0,05. Penelitian ini diharapkan dapat memberikan kontribusi bagi pihak manajemen, investor, dan akademisi dalam memahami praktik manajemen laba di perusahaan.
THE EFFECT OF COMPANY SIZE, STOCK RETURN, AND TRADING VOLUME ON THE BID-ASK SPREAD OF STOCKS ON LQ45 COMPANIES LISTED ON THE IDX (2016-2020) Desi Jelanti; Fitriyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.368

Abstract

This study aims to analyze and provide empirical evidence of the impact of business size, stock return, and stock trading volume on the bid-ask spread of stocks. This quantitative associative research uses secondary data obtained from the official website of the Indonesia Stock Exchange and the websites of each company. The population of this study is comprised of LQ45 Index companies listed on the Indonesia Stock Exchange between 2016 and 2020. The sample for this study was selected through the use of purposeful sampling, and only 70 of the provided firm data met the selection criteria. The data in this study were analyzed using panel data regression analysis and statistical EViews software. This study discovered that the bid-ask spread of a stock is influenced by three factors: the size of the company, the trading volume, and the returns on the stock. The size of the company has a significant effect on the bid-ask spread, whereas stock returns have an insignificant effect.
THE INFLUENCE OF OWNERSHIP STRUCTURE, FREE CASH FLOW, AND COMPANY GROWTH ON DIVIDEND POLICY: (Case Study of LQ 45 Companies Listed on BEI in 2017-2021) Median Kristianti Harefa; Desi Jelanti
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.v2i4.750

Abstract

Dividend policy is a critical decision concerning the distribution of company profits, determining how much profit will be distributed as dividends and how much will be retained as retained earnings. Therefore, companies must carefully consider these factors when making decisions regarding their dividend policy. This study aims to examine the influence of Ownership Structure, Free Cash Flow, and Company Growth on Dividend Policy. The subjects of this research are companies included in the LQ 45 index listed on the Indonesia Stock Exchange for the period of 2017-2021. The methodology used is regression analysis using Panel Data, and the sampling technique employed is purposive sampling. Based on the test results, it is found that the variables Managerial Ownership Structure and Company Growth have a positive and significant impact on Dividend Policy, affecting decisions made by companies for the welfare of shareholders. On the other hand, Free Cash Flow shows a negative and insignificant effect on Dividend Policy, indicating that the greater the free cash flow, the smaller the dividend shared by the company.
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) Indah Majidah; Desi Jelanti
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; Desi Jelanti
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).
PENGARUH GREEN ACCOUNTING, KINERJA KEUANGAN DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Natasya Nur’alifiah Octaviani; desi jelanti
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.352

Abstract

This study aims to analyze the influence of green accounting, financial performance, and tax avoidance on company value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in 2019–2023. The study uses an associative quantitative method with secondary data in the form of financial reports and analyzed using panel data regression through E-Views 12. The sample was selected using a purposive sampling method of 45 companies. The results show that green accounting has no effect on company value, financial performance proxied by ROA has an effect on company value, while financial performance proxied by ROE has no effect on company value and tax avoidance has an effect on company value.
PENGARUH FIRM SIZE, INTANGIBLE ASSET DAN TAX MINIMIZATION TERHADAP TRANSFER PRICING Leonita Mutiara Bintang; desi jelanti
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.361

Abstract

This study aims to determine the effect of Firm Size, Intangible Assets, and Tax Minimization on Transfer Pricing. This type of research uses quantitative. The population used in this study was 90 energy sector companies. The sampling technique used purposive sampling technique, which determines the criteria that are most suitable for this research. So the sample used in this study was 8 companies with a research period of 5 years so that the data processed was 40 data. This study uses panel data regression analysis techniques. The results of the study simultaneously show that Firm Size, Intangible Assets, and Tax Minimization have a simultaneous effect on Transfer Pricing. Partially, Firm Size and Intangible Assets do not affect Transfer Pricing, while Tax Minimization affects Transfer Pricing.
The Role of Transfer Pricing, Financial Distress, Business Strategy and Institutional Ownership on Tax Avoidance Desi Jelanti; Muhammad Angga Wiajaya; Amanda Mardhiatul Maul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.16038

Abstract

This study aims to examine the effect of transfer pricing, financial distress, business strategy and institutional ownership on tax avoidance. This study uses a quantitative approach and uses an associative method. The type of data used in this study is secondary data. The data analysis method used in this study is Panel Data Regression Analysis using the Eviews version 10 application and Microsoft Excel. The population used in this study were companies included in the LQ45 Index with a research period of 2018-2023. The sampling technique used the purposive sampling method with 45 Company populations becoming 9 final research samples processed in this study. The results of the study show that simultaneously transfer pricing, financial distress, business strategy and institutional ownership have an effect on tax avoidance. Partially transfer pricing has an effect on tax avoidance, while financial distress, business strategy and institutional ownership have no effect on tax avoidance
PENGARUH UKURAN PERUSAHAAN, INHERENT RISK DAN AUDIT CHANGES TERHADAP AUDIT REPORT LAG wulan dari; desi jelanti
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.427

Abstract

This research was conducted to analyze the effect of Company Size, Inherent Risk, Audit Changes on Audit Report lag . The study was conducted on sector Tecnology & Logistic companies listed on the Indonesia Stock Exchange (BEI) in 2020 – 2025, sample selection was carried out using purposive sampling method so that 10 companies were obtained as research samples and the period studied was 6 years, namely from 2020 to 2025 so that there were 60 samples. The data used were taken from the audited financial statements and annual reports published by each company studied. The methodology used is data Multiple linear regression Hypothesis testing was conducted using the Eviews series 12 application. The results showed that partially Compaìny Size,Inherent Risk and Audit Changes eaìch haìve aì significaìnt effect on Audit Report lag simultaìneously. Company size paìrtiaìlly haìs no impaìct on Audit Audit Report Lag. Inherent Risk paìrtiaìlly haìs aìn effect on Audit Report Lag. Audit Changes paìrtiaìlly does not aìffect Audit Report Lag
Co-Authors Amanda Mardhiatul Maul Aris Sanulika Budiantini, Alya Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Indah Majidah Intan Rahma Sari Karlin, Ani Khuliqi, Khusnul Khuluqi, Khusnul Khusnul Khuliqi Khusnul Khuluqi Leonita Mutiara Bintang Lilis Karlina Lilis karlina, Lilis Maryati Median Kristianti Harefa Meta Nursita Muhammad Angga Wiajaya Napisah Napisah Napisah, Napisah Natasya Nur’alifiah Octaviani Nugroho Widhi Pratomo Nursita, Meta Pratomo, Nugroho Widhi rahma, intan Reni Astuti Ria Rosalia Simangunsong Rismawati, Rizka Rizka Rismawati Sari, Intan Rahma Sari, Shinta Puspita Sutihat, Aat W.A, Sri Putri Winingrum Winingrum, Sri Putri wulan dari