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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Akademik Pengabdian Masyarakat
Wulandari Cahyani Putri
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Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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THE EFFECT OF GOOD CORPORATE GOVERNANCE, FIRM SIZE AND FINANCIAL LEVERAGE ON INCOME SMOOTHING AND ITS IMPLICATION ON STOCK RETURN Wulandari Cahyani Putri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 2 No. 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v2i1.54

Abstract

This study aims to analyze the effect of good corporate governance, company size and financial leverage on income smoothing and it’s implication on stock returns. The study population was 555 companies listed on the Indonesia Stock Exchange for the period 2011-2015, by using the purposive sampling method, obtained 40 companies. The analysis method uses penel data and Eviews 9.0 software. The research method used is quantitative by using secondary data, namely the company's annual financial statements. The results of the analysis show that good corporate governance, company size and financial leverage simultaneously have a significant effect on income smoothing. Partially, good corporate governance-independent commissioners and financial leverage have a positive and significant effect on income smoothing. But the variable size of the company has a negative effect and is significant for income smoothing. While income smoothing has a negative and significant effect on stock returns.
PENGARUH TAX MINIMIZATION, EXCHANGE RATE DAN TUNNELING INCENTIVE TERHADAP KEPUTUSAN TRANSFER PRICING Wulandari Cahyani Putri; Lindawati Lindawati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 1 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v6i1.634

Abstract

This study aims to find out and test empirically the effect of tax minimization, exchange rates and tunneling incentives on transfer tricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2020. The type of research used is associative quantitative which uses secondary data in the form of financial reports that have been published by the company on the Indonesia Stock Exchange. The population of this study were 138 companies and the selected sample was 11 companies using purposive sampling method, with 61 data analyzed. The data analysis technique for testing this hypothesis was carried out using the Eviews 9 application. The results of this study show that simultaneously tax minimization, exchange rate and tunneling incentives have a significant effect on transfer pricing. Partially, tax minimization has no effect on transfer pricing, the exchange rate has a significant positive effect on transfer pricing. Tunneling incentive has a significant positive effect on transfer pricing.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH PADA USAHA LAUNDRY DUA SAUDARA DI KAMPUNG GARDU KELURAHAN BUARAN KECAMATAN SERPONG Syamsul Mu Arif; Lindawati Lindawati; Wulandari Cahyani Putri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1816

Abstract

The aim of Community Service Activities is not only to implement one of the Tri Darmas of Higher Education but more than that, namely to be able to make a real contribution, especially to the community within Pamulang University. As the growth rate of MSMEs increases, MSME players around Pamulang University are increasingly aware of the importance of preparing simple financial reports. This simple financial report is considered financial information in maintaining transparency at each level of the business process so that it complies with appropriate standards and MSME players know the size of the profits from the business they are running. For MSME players, making simple financial reports is considered a complicated matter. Apart from that, the knowledge of MSME actors is also very limited, the lack of understanding of accounting knowledge, the lack of technological knowledge, the lack of funds and equipment at their disposal make it difficult for the Two Brothers Laundry MSME actors to prepare adequate financial information. Therefore, this PKM activity for Pamulang University lecturers was carried out to provide training for the Two Brothers Laundry MSMEs in Kp. Buaran Serpong sub-district substation. This financial report preparation training is designed to develop human resources through the preparation stage, implementation stage and evaluation stage and later MSME players will utilize an accounting system that can be used continuously as long as the business runs. The results of this PKM activity can be published in the PKM journal with ISSN.
Co-Authors Lindawati Lindawati Syamsul Mu Arif