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All Journal Jurnal Pendidikan Akuntansi Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Riset Keuangan dan Akuntansi (JRKA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Bilancia : Jurnal Ilmiah Akuntansi Journal of Global Business and Management Review International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Batara Wisnu : Indonesian Journal of Community Services Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL EKONOMI BISNIS DAN MANAJEMEN Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Ekonomi Bisnis dan Manajemen Bhinneka Multidisiplin Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

Dini Martinda Lestari

Program Studi Akuntansi Universitas Bina Bangsa

Author-ID : 2512379

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Published : 35 Documents Claim Missing Document

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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Dini Martinda Lestari; Andi Hasryningsih Asfar
Jurnal Akademika Vol 18, No 1 (2020): Februari 2020
Publisher : STIE Indonesia Malang

The background of this study is tax avoidance at various industrial sector tend to fluctuation thought to be caused unstable Profitabilitas and firm size.The objective of this research to determine about influence profitabilitas dan firm size partial dan simultaneously toward tax avoidance at various industrial sector company period 2015-2018.The population of this study were 46 listings and manufacturing company listed on the Indonesia Stock Exchange (BEI) period 2015-2018. With used purposive sampling method acquired 40 samples. Multiple regression analys is used in this study to see the effect of the independent variable on the dependent variable either jointly or individually. The results of research that hypothesis test showed Profitabilitas toward tax avoidance tcount > t table (2.644 > 2.02) is mean have influence. Firm size toward tax avoidance tcount > t table (0.443 > 2,02) is mean have influence. While Profitabilitas and Firm Size toward tax avoidance Fcount > F table (4.667 > 3,24) is mean have influence.Partial result of the study there is a significant influence between profitbeabilitas toward tax avoidance and there not a significant influence between Firm size toward tax avoidance. While simultaneously there is a significant influence between profitabilitas and firm size toward tax avoidance. Keywords: Tax Avoidance, Profitability, Company Size

PENGARUH KARAKTERISTIK AUDITOR TERHADAP KUALITAS HASIL PEMERIKSAAN BPK RI PUSAT RATU SIFA NI’MAH; DINI MARTINDA LESTARI
Jurnal Akademika Vol 17, No 1 (2019): Februari 2019
Publisher : STIE Indonesia Malang

This study aims to determine the effect of the characteristics of the auditors on the quality of the results of BPK RI. Characteristics auditor is professionalism, accountability, integrity, objectivity, work experience, independence, competence, and skepticism, in which an examiner should be guided by SPKN, SPAP, and the code of ethics for the State financial inspection. The study population was the BPK Audit Center with the criteria that the auditor has to follow the Education and Training Functional Examination (JFP). Research data analysis using multiple linear regression. The results showed that the objectivity and competence do not affect the quality of the examination results. While variable professionalism, accountability, integrity, work experience, independence and skepticism affects the quality of test results produced by the examiner on the BPK Center.Key words: professionalism, Accountability, intergrity, Objectivity, Work Experience, Independence, Competence, And Skeptism.

PROFITABILITAS, LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN PENGARUHNYA TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN Dini Martinda Lestari; Tinti Hardianti; Surachman Surachman
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 2 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The realization of tax receipt from year to year is not accordance with the specified target. This is caused by taxpayer's actions to minimize tax burden or tax avoidance measures. This study aims to discuss and analyze the effect of profitability, leverage and Corporate Social Responsibility (CSR) against tax avoidance. The type of research is quantitative research using secondary data from financial statement and annual report. Population research amounted to 42 mining companies listed on Indonesia Stock Exchange (IDX) during the year 2016-2018. The sample of this research is chosen by purposive sampling method so that it can be obtained 42 samples or 14 companies for 3 years. Research carried out using the method of analytical techniques descriptive statistics, Classic assumption test, multiple linear regression, and hypothesis test. The results of this study showed that profitability and leverage have a significant effect against tax avoidance, whereas Corporate Social Responsibility (CSR) has no a significant effect against tax avoidance. Realisasi penerimaan pajak dari tahun ke tahun tahun tidak sesuai dengan yang ditetapkan. Hal tersebut diakibatkan karena dari sisi wajib pajak melakukan tindakan meminimalkan beban pajaknya atau tindakan penghindaran pajak. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Profitabilitas terhadap Tax Avoidance, Leverage dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan. Pupulasi dalam penelitian ini adalah 42 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016-2018. Sampel penelitian ini dipilih dengan metode purposive sampling sehingga diperoleh 42 sampel atau 14 perusahaan selama 3 tahun. Penelitian dilakukan dengan menggunakan metode teknik analisis statistik deskriptif, Uji Asumsi Klasik, regresi linier berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa profitablitas dan leverage berpengaruh terhadap tax avoidance, sedangkan Corporate Social Responsibility (CSR) tidak berpengaruh terhadap tax avoidance.

PENGARUH TEKNOLOGI INFORMASI, DESENTRALISASI, KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL PADA PT RATU CIPTA MANAGEMENT Puspita Maelani; Dini Martinda Lestari; Fitiraningsih Fitiraningsih
Journal of Global Business and Management Review Vol 3 No 2 (2021): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v3i2.6294

Managerial performance that is not well integrated will have implications for things that are not in accordance with the objectives, so it is necessary to improve supporting performance. Therefore, managers must improve work support such as information technology, decentralization, and the characteristics of a good and structured management accounting system in order to produce optimal performance. The purpose of this study was to determine the effect of information technology, decentralization, and characteristics of management accounting systems on managerial performance. The method used in this study is a descriptive method with a quantitative approach through data collection techniques with questionnaires distributed directly to managers and staff at CV. Ratu Cipta Management. The statistical test tool used is SPSS 25. The results of this study were obtained in a t-test (partial) that the first hypothesis of information technology affects managerial performance obtained a t value (Tcount 11.484> Ttable 2.045), the second hypothesis that decentralization has a significant effect on managerial performance is obtained t (T count 3,332 > T table 2,045) and the third hypothesis that the characteristics of the management accounting system have no effect on managerial performance obtained the t value (T count 0,227 < T table 2,045). Simultaneously, the variables of information technology, decentralization and the characteristics of the management accounting system on managerial performance are shown by the Fcount of 12.062 > Ftable 2.92. The results of this study indicate that the variables of information technology and decentralization have an effect on managerial performance, while the characteristics of the management accounting system have no effect on managerial performance, and simultaneously the three variables affect managerial performance.

INTRODUKSI PRODUK BANANA CHIP AREN SUGAR DAN BANANA PUDING PADA IBU-IBU DAN REMAJA NYAPAH WALANTAKA, SERANG Dini Martinda Lestari; Surti Zahra
Jurnal Abdimas Bina Bangsa Vol. 1 No. 1 (2020): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Pisang memiliki sekitar 136 kalori untuk setiap 100 gram yang secara keseluruhan berasal dari karbohidrat yang mempunyai manfaat kesehatan dan gizi, sehingga perlu disebar-luaskan di masyarakat. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan solusi untuk permasalahan yang ada di kelurahan Nyapah khusus nya bagi penghasil keripik pisang yaitu kurang nya kualitas barang yang di jual dan di produksi di daerah tersebut. Untuk itulah di lakukan kegiatan program pembinaan mulai dari meningkatkan pemahaman masyarakat sasaran terkait pengolahan pisang menjadi berbagai produk inovasi, serta memberikan pengetahuan manfaat pisang dari aspek gizi, dan kesehatan. Khalayak sasaran dalam kegiatan ini adalah ibu-ibu dan remaja kelurahan Nyapah, kecamatan Walantaka, Serang Banten. Metode kegiatan terdiri dari sosialisasi, seminar UMKM dan Baksos Kesehatan serta pada saat Loka Karya Kelurahan. Luaran yang telah di capai dari pelaksanaan program pengabdian yaitu sebagai berikut : 1. Pemahaman tentang kesehatan dan manfaat produk pisang yang di produksi 2.Peningkatan kualitas produk pisang dan kualitas kemasan proses packaging 3. Peningkatan Penghasilan sebesar 50%. 4. Artikel Ilmiah.

PAJAK PERUSAHAAN DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN KIMIA Dini Martinda Lestari; Ela Yulia Dewi; Surachman
Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 1 No. 1 (2021): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v1i1.5

Transfer pricing is carried out by multinational companies specifically between related parties. The purpose of this study is to study the effect of corporate tax and exchange rates on transfer prices. This research was conducted at chemical industry sub sector manufacturing companies listed on the Indonesian Stock Exchange (IDX) using purposive sampling method. Samples were obtained by 10 companies with a 3-years observation period, so that the final sample was obtained by 30 companies. Data is obtained by collecting annual financial reports (annual reports) of sample companies obtained on the Indonesian Stock Exchange for the period of 2016-2018. The analysis technique used in this study is multiple linear regression. The results of this study prove that corporate tax and exchange rates have an influence on transfer prices. The coefficient of determination of 0.239 shows that 23.9% of the variable transfer price can be determined by the independent variables. While resolved by other reasons.

INTRODUKSI ANEKA PANGANAN RINGAN DARI BUAH SUKUN Surti Zahra; Angrian Permana; Dini Martinda Lestari; David Elien Simamora; Astri Dewi
Batara Wisnu : Indonesian Journal of Community Services Vol. 1 No. 2 (2021): Batara Wisnu | Mei - Agustus 2021
Publisher : Gapenas Publisher

Breadfruit is the name of a tree that is found in the village of Lempuyang, especially new breadfruit fruit used to be eaten after steaming or fried. To improve the economy of the lempuyang village community, especially for housewives and young people who do not have income, there needs to be innovation from this breadfruit fruit. The implementation of community service activities in the form of introduction of light food from breadfruit as an effort to utilize the potential of the village to improve the community economy. The introduction process is carried out according to stage 1) the introduction of the benefits of breadfruit, 2) the socialization of the introduction of the process of light food production of breadfruit, and 3) demonstration and direct practice of the production process of breadfruit (Bread Fruit Ketapang), breadfruit chocolate cake (Choco Bread Fruit), breadfruit cake (Original Bread Fruit) and breadfruit wheat cake (Oat Bread Fruit), 4) Seminar. The result of this activity is that the community becomes able to produce light food from breadfruit

ANALYSIS OF INTERNAL AUDITOR POSITION AND FUNCTIONS IN THE COMPANY Nani Rohaeni; Supatmin Supatmin; Dini Martinda Lestari; Noryani Noryani
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.59

The implementation of supervision can be carried out directly by the owner himself and can also be carried out through an internal control system. With the company's development, the activities and problems faced by the company are increasingly complex, so it is increasingly difficult for the leadership to carry out direct supervision of all company activities. This research is in the form of literature searches and field research. Library Research was passed by reading literature related to internal auditors. The field research was conducted by examining the roles and functions of the company's internal auditors, namely Company X. The data was done by observation, interviews, literature, and data analysis methods used were descriptive and comparative methods. The research results are (1) the position of the internal auditor in the company's organizational structure is under the president. (2) The implementation of the supervisory function carried out by the Internal Auditor has significantly contributed to the Company's management by knowing how the activities have been carried out. (3) Internal auditors in carrying out their functions independently of the company's routine tasks. (4) The Internal Auditor first prepares an inspection program and work document during the inspection. (5) Each report on the inspection results produced by the internal auditors is submitted to the director for each object of inspection verified. The presence of the internal auditor's report can contribute to the determination of plans and policies

ENTREPRENEURSHIP TRAINING FOR MSME ACTIVITIES BASED ON CREATIVE ECONOMY DURING THE COVID-19 PANDEMIC IN SERANG CITY Nani Rohaeni; Dini Martinda Lestari; Surachman Surachman; Supatmin Supatmin; Pramudi Harsono; Fatari Fatari
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.52

Micro, Small and Medium Enterprises (MSMEs) are businesses that play an essential role in increasing Gross Domestic Product (GDP) in Indonesia, facing the industrial era 5.0. Currently, MSMEs are facing global competition to stay in the market. In addition, the COVID-19 pandemic that has attacked Indonesia since the beginning of 2020 has made the MSME sector collapse. Therefore, he needs strategies from various parties to produce MSMEs to survive the pandemic and compete in the global market. This community service aims to provide services to micro, small and medium enterprises (MSMEs) who wish to maintain and develop their business during economic competition and the COVID-19 pandemic period by optimizing the use of technology in their activities. The method used to implement community service is service and assistance to meet needs through business enthusiasm and marketing training with micro-small and medium enterprises (MSMEs) with zoom meetings. The target of community services is focused on entrepreneurship training for MSME players based on the creative economy and programs to create social media and websites for marketing MSME products. With training, community service activities are transparent and can continue to be a standard MSME service to continue to meet the needs of MSMEs

BEBAN PAJAK, PROFITABILITAS DAN PENGARUHNYA TERHADAP PRAKTIK TRANSFER PRICING Dini Martinda Lestari; Hasanah Hasanah; Surachman Surachman
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i1.4399

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh beban pajak dan profitabilitas terhadap praktik transfer pricing . Metode penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Analisis data yang digunakan pada penelitian ini yaitu analisis statistika deskriptif , uji normalitas , uji autokorelasi , uji heteroskedastisitas , uji multikolinearitas , uji regresi linear berganda, uji koefisien determinasi , uji t dan uji f dengan menggunakan SPSS Versi 23 . Pengambilan sampel ini menggunakan purposive sampling . Berdasarkan metode purposive sampling diperoleh sampel sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa pengujian dengan uji parsial ( uji t ) menunjukkan bahwa variabel beban pajak yang diproksikan menggunakan Effective Tax Rate (ETR) berpengaruh positif terhadap praktik transfer pricing . Variabel profitabilitas yang diproksikan menggunakan Return on Asset ( ROA ) berpengaruh negatif terhadap praktik transfer pricing. Dalam uji ANOVA ( uji f ) beban pajak dan profitabilitas berpengaruh terhadap praktik transfer pricing .Kata Kunci : Beban Pajak ; Profitabilitas ; Transfer Pricing

Co-Authors Aefa Indriany Airini Rahman Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Asih, Mila Astri Dewi David Elien Simamora Defa Lutfy Hidayat Eka Ratna Sulistiowaty Ela Yulia Dewi Ende Ende Evi Dora Sembiring Fatari Febrianti, Sindi Fitiraningsih Fitiraningsih Gemilang, Sandra Hamidah Hamidah Hasanah Hasanah Idayu, Riyanthi Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Mohamad Husni, Mohamad Muhammad Imam Taufik Muhammad Zhaclin Arkal Muhsin Muhsin Najmudin Nani Rohaeni Noryani Noryani Novi Handayani Nugrahini Kusumawati Nur Fadillah, Nur Oktaviani, Vina Pramudi Harsono Puspita Maelani Raden Irna Afriani Rani Puspa Ratih Kusumastuti Ratu Sifa Ni'mah Ratu Sifa Ni’mah RATU SIFA NI’MAH Riyan Hidayat RR. Ella Evrita Hestiandari Sari Putri Pertiwi Silfi Purnama Nur SIREGAR, DINA KHAIRUNA Sofwan Afif Supatmin Supatmin Surachman Surachman Surachman Surachman Surachman Surachman Surachman Suwaroh, Suwaroh Tinti Hardianti Umayah, Umi Kulsum yusyama, asep yana Zahra, Surti

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