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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kumawula: Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal Of Science, Technology & Management (IJSTM) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Management and Economics International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Journal of Applied Business, Taxation and Economics Reseach Studi Akuntansi, Keuangan, dan Manajemen LAWSUIT JURNAL PERPAJAKAN JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat International Journal of Economics, Commerce, and Management Panggung Kebaikan : Jurnal Pengabdian Sosial Harmony Management: International Journal of Management Science and Business Jurnal Pengabdian Masyarakat Inovasi Indonesia
Kodriyah
Universitas Serang Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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Prediksi Kesulitan Keuangan Terhadap Manajemen Laba: Berdasarkan Analisis EM Score Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Umdiana, Nana; Sudrajat, Ajat
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1690

Abstract

Government policies in combating the Covid-19 pandemic have an impact on the business world, especially the hotel, restaurant, and tourism sectors, this causes the company's cash flow to decrease, while obligations must still be paid by the company, this condition can cause the company to experience financial difficulties and is predicted to go bankrupt. This situation can be a loophole for managers to take opportunistic actions to process profits so that their performance still looks good in the eyes of the principal for their interests. This study aims to predict the company's financial difficulties during the Covid-19 pandemic and how it affects profit management carried out by managers. The method used in this study is simple regression by being processed using the help of SPSS. The result obtained is that when the company experiences financial distress, it can influence management to carry out profit management actions.
Implementation of A Combination Training Progressive Muscle Relaxation Therapy and Music Therapy (Resik Therapy) to Decrease Hypertension in Datar Village, Sumbang District Yulianto, Alfian Prasetya; Adinda, Nur; Karimah Nasr, Nailah; Fitriani, Alfina; Kodriyah, Kodriyah; Pramudita, Imelia Rizky; Lestari, Gita Ayu; Agustin, Herlina; Nabilah, Huria Husna; Kusumawardani, Lita Heni
Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat Vol 3 No 2 (2023): JIPPM - Desember 2023
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jippm.189

Abstract

Hypertension is a major factor causing human death globally. Various efforts have been made but not optimal. These conditions encourage academics to develop non-pharmacological therapies to complement pharmacological therapies, one of which is progressive muscle relaxation and music therapy. The combination of progressive muscle relaxation therapy and music therapy (RESIK) can inhibit vasoconstriction of blood vessels through baroreceptor stimulation. The purpose of this community service was to increase the prevention of high blood pressure in clients with hypertension in Datar Village, Sumbang District. There were 31 residents who took part in this activity, consisting of 31 women with an age range of 30-70 years. The main approaches used are lectures, discussions, demonstrations, and redemonstrations. The servant measures blood pressure in clients with hypertension first. Then the client was given RESIK therapy training for 30-45 minutes. After that the servant re-measures the client's blood pressure. The results of the service showed a decreased in blood pressure with an average initial systole score of 134 to 132, an average initial diastole score of 95 to 87. Therefore, partners received science and technology in an effort to lower blood pressure. Residents are expected to apply RESIK therapy to prevent hypertension to reduce the risk of complications such as stroke.
Determinan Corporate Social Responsibility (CSR) dalam Laporan Tahunan Perusahaan Neneng Sri Suprihatin; Kodriyah Kodriyah; Dyah Ayu Pradaningrum
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5875

Abstract

issues, especially large companies in Indonesia, show that they tend to be an important spotlight regarding their environmental activities, both those related to the environment, society, and the welfare of the company's employees themselves. As a result, many companies that deal directly or indirectly with the community must pay attention to their environmental problems to satisfy stakeholder interests. And some of these issues we can conclude that Corporate Social Responsibility is indispensable in the industrial world inorder to be responsible for the activities carried out by a company towards the environment and stakeholders. The purpose of this study was to examine the Determinants of Corporate Social Responsibility (CSR) Disclosure in the Company's Annual Report (Empirical Study of Basic and Chemical Manufacturing Companies in the IDX 2016-2020). The sampling method used is purposive sampling with a total of 24 companies as samples. The data analysis method used is multiple linear regression analysis and processed using SPSS 25. The test results show that: (1) company age has no significant effect on disclosure of social responsibility, and (2) ownership proportion structure has a negative and significant effect on disclosure of responsibility. social responsibility, (3) the age of the company has no significant effect on the disclosure of social responsibility, (4) media exposure has a significant effect on the disclosure of social responsibility, and (5) audit quality has no significant effect on the disclosure of social responsibility.
Kepatuhan Wajib Pajak dalam perspektif Theory Planned Behavior Kodriyah, Kodriyah; Khasanah, Imroatul; Burhanudin, Burhanudin; Hapsari, Denny Putri
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9911

Abstract

Penelitian ini memiliki tujuan untuk membuktikan tentang pengaruh pengetahuan pajak, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Jenis penelitian ini merupakan penelitian kuantitatif. Penelitian ini menggunakan sumber data primer dengan teknik pengumpulan data menggunakan kuesioner.. Metode simple random sampling digunakan untuk menentukan jumlah sampel dan diperoleh hasil sebanyak 92 wajib pajak yang terdaftar di Kantor Pelayanan Pajak Pratama Kota Cilegon sebagai responden. Metode analisis regresi linear berganda digunakan sebagai alat analisis datanya dan dibantu dengan program SPSS dalam mengolah datanya. Hasil penelitian ini memberikan bukti bahwa pengetahuan yang dimiliki oleh wajib pajak memberikan pengaruh terhadap kepatuhannya dalam hal perpajakan, sanksi yang diberikan oleh pemerintah juga dapat mempengaruhi kepatuhan wajib pajak, sedangkan kesadaran wajib pajak tidak memberikan pengaruh terhadap kepatuhan wajib pajak orang pribadi. Implikasi dari penelitian ini adalah pemerintah dapat mengevaluasi dan memperkuat sistem pengawasan dan penegakan hukum terutama mengenai ketegasan terhadap penerapan sanksi, selain itu pemerintah diharapkan berkampanye untuk membangun budaya mematuhi peraturan perpajakan
Edukasi dan Pelatihan Pembukuan Sederhana pada UMKM Makanan di Kecamatan Kramatwatu Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Suhartini, Suhartini
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 4 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i4.2746

Abstract

Purpose: The purpose of this PKM activity is to provide education, understanding and knowledge about financial management and provide simple bookkeeping training to MSME actors in Kramatwatu District Research Methodology: This PKM activity is carried out in three stages, namely preparation including observation activities, preparing activity administration, designing activities, the second stage is implementation including preparing activity schedules, providing financial management education activities and providing simple bookkeeping training, the third stage evaluating through reflection on the results of changes that occur from this PKM activity Results/findings: This PKM activity can motivate MSME actors to continue to develop to achieve their goals, provide knowledge and understanding of the importance of managing finances, separate personal finances from business finances, be able to compile regular expenditure budgets, be able to identify financial positions, realize that no matter how small a business must continue to do bookkeeping, using special books, namely purchase books, sales books, accounts receivable books, debt books and cost books, Business actors do bookkeeping and prepare financial statements Limitation: The limitations of this PKM activity have not accommodated all MSME business actors because the object of this activity is food business actors Contribution: This PKM has major implications for the financial management and bookkeeping of MSME actors in Kramatwatu District, where partners feel helped to advance and develop their business by looking at financial statements as a reflection of their business conditions.
Kebijakan Deviden dalam Memediasi Faktor yang Mempengaruhi Nilai Perusahaan Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Malik, Abdul; Wulandari, Maudi
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3796

Abstract

Purpose: With dividend policy acting as an intervening variable, this study intends to investigate the impact of leverage and investment opportunity set on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Research methodology: The sample method used is purposive sampling, with a total of 122 companies as samples. The analysis method of this research uses path analysis and is processed using SPSS 25 tools. Results: The findings indicate that the following factors affect firm value: leverage, investment opportunity set, and dividend policy. Leverage has no effect on firm value, while investment opportunity set has an impact on dividend policy. Additionally, dividend policy cannot be an intervening variable between leverage and investment opportunity set. Conclusions: The study concludes that leverage significantly influences firm value, as companies with higher debt levels are perceived to have greater future growth prospects. Investment opportunity set also positively affects firm value, indicating that broader investment opportunities enhance returns and increase firm value. However, dividend policy neither directly influences firm value nor mediates the relationship between leverage or investment opportunity set and firm value. Limitations: Limited research proves the effect of leverage, Investment Opportunity Set, and devidend policy as mediating variables on firm value. Contribution: This research contributes to investors' understanding that if they want to invest, they should look at the company's prospects through firm value. Companies must be considered from an investor's perspective, including the level of debt and Investment Opportunity Set, if they want to be considered good.
Indikator Keuangan dan Kepemilikan Keluarga: Kunci Prediksi Financial Distress Perusahaan Yusnita Mahardini, Nikke; Kodriyah; Santi Oktaviani; Atika Indriyani Putri
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10158

Abstract

This study examines the influence of activity ratios, leverage, valuation, and family ownership on financial distress among manufacturing firms in Indonesia. This research highlights the importance of early detection of financial distress to prevent bankruptcy, which can have widespread effects on stakeholders. The study employs a quantitative method using secondary data from 107 companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The analysis is conducted using a discriminant model. The findings indicate that the ratios of Sales to Total Assets (STA), Market Value of Equity to Book Value of Total Liabilities (MVEBVTL), market capitalization, and family ownership can be used to predict corporate financial distress. The discriminant model applied has an accuracy rate of 82.4%. This study provides a significant contribution to identifying both financial and non-financial factors that affect the condition of financial distress, especially in family-owned businesses. Keywords: Activity Ratio; Leverage; Valuation; Family Ownership; and Financial Distress.
CSR, Ukuran Perusahaan, dan Kepemilikan Institusional: Implikasinya terhadap Tax Avoidance Kodriyah, Kodriyah; Kodriyah; Burhanudin; Sukiyaningsih, Tri Wahyuni
"LAWSUIT" Jurnal Perpajakan Vol. 4 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/3dfzg633

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Metode analisis yang digunakan adalah regresi linear berganda dengan data sekunder yang diperoleh dari laporan tahunan dan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan CSR tidak berpengaruh signifikan terhadap tax avoidance. Temuan ini menunjukkan bahwa perusahaan dengan skala besar dan kepemilikan institusional yang tinggi cenderung memiliki tingkat kepatuhan pajak yang lebih baik. Sebaliknya, tanggung jawab sosial perusahaan tidak terbukti secara langsung memengaruhi praktik penghindaran pajak. Penelitian ini memberikan implikasi bagi manajemen dan pembuat kebijakan untuk memperkuat struktur tata kelola dan transparansi fiskal melalui peran aktif investor institusional dan pengawasan terhadap perusahaan besar
CSR, Ukuran Perusahaan, dan Kepemilikan Institusional: Implikasinya terhadap Tax Avoidance Kodriyah, Kodriyah; Kodriyah; Burhanudin; Sukiyaningsih, Tri Wahyuni
"LAWSUIT" Jurnal Perpajakan Vol. 4 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/3dfzg633

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), ukuran perusahaan, dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Metode analisis yang digunakan adalah regresi linear berganda dengan data sekunder yang diperoleh dari laporan tahunan dan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan CSR tidak berpengaruh signifikan terhadap tax avoidance. Temuan ini menunjukkan bahwa perusahaan dengan skala besar dan kepemilikan institusional yang tinggi cenderung memiliki tingkat kepatuhan pajak yang lebih baik. Sebaliknya, tanggung jawab sosial perusahaan tidak terbukti secara langsung memengaruhi praktik penghindaran pajak. Penelitian ini memberikan implikasi bagi manajemen dan pembuat kebijakan untuk memperkuat struktur tata kelola dan transparansi fiskal melalui peran aktif investor institusional dan pengawasan terhadap perusahaan besar
Dissecting the Influence of Carbon Emissions on Firm Value: The Strategic Role of Stock Returns as a Mediating Variable Kodriyah Kodriyah; Santi Octaviani
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.319

Abstract

This study aims to analyze the effects of Carbon Emission Disclosure (CED), liquidity, and leverage on firm value, as well as to examine the role of stock returns as a mediating variable. A quantitative research method was employed, utilizing multiple regression and path analysis on data from companies listed on the Indonesia Stock Exchange, particularly within sectors related to environmental issues. The findings indicate that CED significantly affects firm value both directly and indirectly through stock returns. Stock returns also demonstrate a significant positive effect on firm value. In contrast, liquidity and leverage do not exhibit significant effects, either directly or when mediated by stock returns. These results suggest that investors respond more to non-financial information, especially sustainability disclosures, than to traditional financial indicators. This study implies that companies should enhance the quality of their CED reporting as a strategy to build investor trust and sustain long-term firm value. This study is limited to companies listed on the Indonesia Stock Exchange, focusing mainly on environmentally related sectors, which may limit the generalizability of the results to other industries or geographical contexts. Moreover, reliance on quantitative methods and secondary data may overlook qualitative perceptions of stakeholders. Future research is recommended to expand sampling across diverse industries and regions to validate these findings further. Incorporating qualitative approaches could provide deeper insights into investor reactions to carbon emission disclosures. Companies are encouraged to adopt more transparent and standardized carbon emission disclosure practices and integrate sustainability into their broader strategic management to effectively enhance firm value.
Co-Authors Abd. Rasyid Syamsuri Abdul Malik Adinda, Nur Agatha Rossy Wulandari Agni Ambya Alamsyah Andari Andari, Andari Anisah Fitri Anisah Fitri, Anisah Atika Indriyani Putri Burhanudin Burhanudin Burhanudin Burhanudin Daniel Happy Putra Denny Kurnia Denny Kurnia Denny Kurnia Denny Putri Hapsari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Dilla Fitriana Putri Igefar Dyah Ayu Pradaningrum Entis Haryadi Fitriani, Alfina Framita, Dien Sefty Garnis artiwiya Garnis artiwiya, Garnis Herlina Agustin Herman Wijaya Herman Wijaya Imroatul Khasanah Indah Nailatus Sa’adah Jayawarsa, A.A. Ketut Karimah Nasr, Nailah kusumawardani, lita heni Lestari, Gita Ayu Mahardini, Nikke Yusnita Masitoh, Martina Rahmawati Mitha Putri Pratama Monica, Vina Nabilah, Huria Husna Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Nikke Yusnita Mahardini Pramudita, Imelia Rizky Puji Lestari Dewi Putri, Ririn Fitriani Ratu Erlina Gentari Ratu Erlina Gentari, Ratu Erlina Ratu Vera Safira Ririn Fitriani Putri Rosnia Rosnia Santi Octaviani Santi Octaviani Santi Octaviani, Santi Santi Oktaviani Santi Riana Dewi, Santi Riana Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Umdiana, Nana Vina Monica Wijaya, Herman Wulandari, Maudi Yayah Kholiyah Yulianto, Alfian Prasetya Yusnita Mahardini, Nikke Zalfa Kaila Widi Utami