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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
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

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PENGARUH FIRM SIZE, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Suwaroh, Suwaroh
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 1 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i1.227

Abstract

Tax is a sector that plays an important role in the economy, tax avoidance is one of the company's actions in avoiding taxes, one of the factors that can influence tax avoidance is firm size, sales growth and leverage. This research aims to determine the influence of firm size, sales growth and leverage on tax avoidance in transportation sector companies listed on the IDX for the 2019-2023 period, either partially or simultaneously. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 12 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.001 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H2) significance value = 0.032 < 0.05 and tcount = 2.327 with ttable = 2.01 then Ha is accepted H0 is rejected (H3) significance value = 0.003 < 0.05 and tcount = 2.456 with ttable = 2.01 then Ha is accepted H0 is rejected (H4) significance value is 0.007 < 0.05 or sig < 0 .05 and the value of Fcount>Ftable or Fcount = 4.679 and Ftable = 2.60 then Ha is accepted H0 is rejected. The conclusion of this research shows that (H1) there is an influence between firm size on tax avoidance (H2) there is an influence between sales growth on tax avoidance (H3) there is an influence between leverage on tax avoidance (H4) firm size, sales growth and leverage simultaneously influence against tax avoidance
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2023 Lestari, Dini Martinda; Afriani, Raden Irna; Asih, Mila
Bhinneka Multidisiplin Journal Vol. 2 No. 2 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i2.54

Abstract

Company value is one thing that can see the success of a company, profitability and company size are factors that can determine whether the company value is good or not. This research aims to determine the effect of profitability and company size on company value in pharmaceutical sector manufacturing companies listed on the IDX for the 2019-2023 period. The research method used is descriptive quantitative, using a purposive sampling technique with a population of 10 companies while the sample is 9 companies with a 5-year observation period so that the total data is 45 data processed with SPSS Version 26. The results of testing the first hypothesis (H1) significance value = 0.000 < 0.05 or sig value <0.05 and tcount = 4.307 with ttable = 2.01 or tcount>ttable then Ha is accepted H0 is rejected (H2) significance value = 0.025 < of 0.05 or sig value <0.05 and tcount = 2.303 with ttable = 2.01 or tcount>ttable then Ha is accepted H0 is rejected (H3) the significance value is 0.000 <0.05 or sig <0.05 and the Fcount value >Ftable or Fcount = 15.183 and Ftable = 3.22 then Ha is accepted H0 is rejected The conclusion of this research shows that profitability has an effect on company value. Company size influences company value. Profitability and company size simultaneously influence company value
Peningkatan Keterampilan Pemahaman Melalui Implementasi Model Direct Learning Dengan Media Virtual Trading: Improving Comprehension Skills Through The Application Of A Direct Learning Model Based On Virtual Trading Maelani, Puspita; Najmudin; Yusyama, Asep Yana; Lestari, Dini Martinda
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 2 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i2.88476

Abstract

Penelitan bertujuan untuk mengetahui dan menganalisis apakah terdapat perbedaan keterampilan kemampuan pemahaman mahasiswa pada kelas eksperimen dengan menggunakan direct learning berbasis virtual trading dan kelas kontrol yang menggunakan pembelajaran diskusi pada mata kuliah analisis investasi dan portofolio pada saat pretest, posttest dan N-Gain. Metode penelitian ini menggunakan metode kuantitatif Quasi Eksperimen, sampel dan populasi mahasiswa akuntansi yang mengampu mata kuliah analisisi investasi dan portofolio. Hasil penelitian tidak terdapat perbedaan keterampilan pemahaman pada kelas eksperimen dan kontrol. Kedua terdapat perbedaaan keterampilan kemampuan pemahaman dan yang ketiga terdapat perbedaan peningkatan keterampilan pemahaman mahasiswa pada kelas eksperimen yang menggunakan model pembelajaran direct learning berbasis virtual trading dan kelas eksperimen yang menggunakan pembelajaran diskusi pada mata kuliah investasi dan portofolio.
ANALISIS PENERAPAN SISTEM ADMINISTRASI DATA DAN PROSEDUR PEMUNGUTAN PBB DALAM PENINGKATAN KUALITAS PELAYANAN PAJAK DI KOTA SERANG Lestari, Dini Martinda; Pertiwi, Sari Putri; Sulistiowaty, Eka Ratna
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 1 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i1.81

Abstract

The source of state revenue can be from several sources, one of which comes from taxes, taxes are divided into two, namely Central Taxes and Regional Taxes. Regional revenues are usually obtained from taxes, one of the influential revenues is the land and building tax, whose collection rights are handed over directly to the city/regency government. However, in the process of data collection and collection, there are still some errors. This study aims to determine how the application of the data administration system and UN collection procedures in improving the quality of tax servants in Serang City The research method used is qualitative research method. This research was conducted by direct interviews with the agency, then an analysis was carried out on the application of the data administration system and UN collection procedures in improving the quality of tax services in Serang City with several data sources and applicable regulations. The data administration system used by the Serang City government is the SISMIOP application, this system has been implemented or used in the process of UN data collection and mass printing in Serang City since 2013, the UN collection procedure in Serang City applies the collection process to be handed over directly to the head of the village and tax officers in the kelurahan. The conclusion of this study is that the UN data collection system and voting procedures in Serang City are still not optimal because there are still many data errors and lack of coordination in the collection process
PENGEMBANGAN STRATEGI PEMASARAN DIGITAL UNTUK UMKM DI DESA BAROS KECAMATAN WARUNGGUNUNG, KABUPATEN LEBAK Ni’mah, Ratu Sifa; Lestari, Dini Martinda; Nur, Silfi Purnama; Hidayat, Defa Lutfy; Rahman, Airini
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 3 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i3.175

Abstract

This service activity aims to develop digital marketing strategies for MSMEs in Baros Village, Warunggunung District, Lebak Regency. The process begins with a preparation stage which includes identifying the needs of MSMEs through surveys and preparing training materials. Training covers the basics of digital marketing, use of social media, website creation, and search engine optimization (SEO) techniques. At the implementation stage, participants are given practical knowledge and immediately apply the strategies they have learned. The results of the activity showed an increase in participants' knowledge and skills, effective implementation of digital marketing strategies, as well as an increase in website traffic and product sales. Despite challenges such as limited resources, continuous monitoring and evaluation ensures the effectiveness of the strategies implemented. This program is expected to help Baros Village MSMEs utilize digital marketing to increase product competitiveness and make a positive contribution to the local economy
Co-Authors Aefa Indriany Amyati, Amyati Anggriawan, Muhammad Angga Angrian Permana, Angrian ASFAR, ANDI HASRYNINGSIH Asih, Mila Astri Dewi David Elien Simamora Ela Yulia Dewi Ende Ende Evi Dora Sembiring Fatari Febrianti, Sindi Fitiraningsih Fitiraningsih Gemilang, Sandra Hamidah Hamidah Hasanah Hasanah Hidayat, Defa Lutfy Idayu, Riyanthi Jaka Wijaya Kusuma Komarudin, Mochamad Fahru Mohamad Husni, Mohamad Muhammad Imam Taufik Muhammad Zhaclin Arkal Muhsin Muhsin Najmudin Nani Rohaeni Ni'mah, Ratu Sifa Noryani Noryani Novi Handayani Nugrahini Kusumawati Nur Fadillah, Nur Nur, Silfi Purnama Oktaviani, Vina Pertiwi, Sari Putri Pramudi Harsono Puspita Maelani Raden Irna Afriani Rahman, Airini Rani Puspa Ratih Kusumastuti Riyan Hidayat RR. Ella Evrita Hestiandari SIREGAR, DINA KHAIRUNA Sofwan Afif Sulistiowaty, Eka Ratna Supatmin Supatmin Surachman Surachman Surachman Surachman Surachman Surachman Surachman Suwaroh, Suwaroh Tinti Hardianti Umayah, Umi Kulsum yusyama, asep yana Zahra, Surti