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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis EkoPreneur Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Adhitya Putri Pratiwi
Universitas Pamulang
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Adhitya Putri Pratiwi
Jurnal Disrupsi Bisnis Vol 1, No 3 (2018): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v1i3.2856

Abstract

ABSTRAK Penelitian ini dilakukan untuk menguji pengaruh variable Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio dan Tota Asset Turn Over terhadap pertumbuhan laba. Data diperoleh dengan metode purposive sampling dengan criteria (1) Perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia dan konsisten ada selama periode penelitian, (2) Perusahaan food and beverages yang menyajikan laporan keuangan selama periode penelitian, (3) Perusahaan food and beverages yang tidak menghasilkan laba negative selama periode penelitian. Hasil analisis menunjukkan bahwa data yang digunakan dalam penelitian ini telah memenuhi asumsi klasik, yang meiputi tidak terjadi multikolinieritas dan data terdistribusi secara normal. Dari hasil analisis regresi menunjukan bahwa variable Current Ratio dan Total Asset Turn Over secara parsial berpengaruh signifikan terhadap pertumbuhan laba. Sedangkan Cash Ratio, Debt to Asset Ratio dan Debt to Equity Ratio berpengaruh tidak signifikan terhadap pertumbuhan laba. Kelima variable yang digunakan dala penelitian ini secara bersama-sama berpengaruh terhadap pertumbuhan laba. Kata Kunci : Currents Ratio (CR1), Cash Ratio (CR2), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER)
PELATIHAN AKUNTANSI DAN PENGELOLAAN KEUANGAN PADA UMKM RATENGAN Habibah Habibah; Lyandra Aisyah Margie; Adhitya Putri Pratiwi; Afridayani Afridayani; Muhammad Ridwan
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 3 (2021): Edisi Oktober
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13481

Abstract

Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari mendampingi UMKM yang tergabung dalam Persatuan UMKM Frozen Food. Persatuan UMKM Frozen Indonesia yang merupakan suatu lembaga yang fokus meningkatkan kapasitas UMKM yang bergerak dibidang Frozen Food sebagai upaya untuk meningkatkan kesejahteraan masyarakat dengan melakukan kegiatan pelatihan, seminar dan pendampingan. Kegiatan pengabdian kepada masyarakat ini mengusung tema Pelatihan Akuntansi dan Pengelolaan Keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang. Hasil Pelaksanaan PKM yang dilakukan tanggal 19 sampai 21 Mei 2021 adalah pemahaman UMKM yang didampingi mengenai Pentingnya akuntansi dan pengelolaan keuangan dengan keuntungan yang diinginkan. Menghitung BEP sebagai informasi untuk menentukan berapa unit yang dihasilkan dan menentukan harga jual untuk keadaan yang tidak merugian ataupun menguntungankan pada dasarnya adalah menghitung BEP untuk mentukan keuntungan yang diinginkan agar bisnis yang dijalankan bisa tetap berkembang dan lebih maju.Kata Kunci: BEP; Pelatihan Akuntansi; Pengelolaan Keuangan
Komite Audit Memoderasi Debt Covenant dan Related Party Transaction terhadap Keputusan Perencanaan Pajak Adhitya Putri Pratiwi
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.11200

Abstract

This study aims to see empirically the role of the audit committee in moderating the effect of debt covenant and transfer related parties on tax planning decisions. This type of research is quantitative research. This study uses 57 populations of consumption sector companies. The sample in this study was selected using the purposive sampling method and obtained 17 companies that meet the criteria set by the author. The data that has been collected is then processed using the e-views 10 tools. This research shows the result that debt covenant and related party transaction has an effect on tax planning decisions. Meanwhile, the Moderation Regression Test show the results that the audit committee is unable to moderate debt covenant on tax planning decision and the audit committee moderated the effect of related party transaction on tax planning decisions. Keywords: Debt Covenant; Tax Planning Decisions; Transfer Related Party
PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Adhitya Putri Pratiwi; Ani Kusumaningsih
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5144

Abstract

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research  are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance
KAJIAN TENTANG PERILAKU PENGGUNA E-FAKTUR WEB-BASED MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Adhitya Putri Pratiwi; Aris Sanulika
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.453 KB) | DOI: 10.25105/jipak.v17i2.9384

Abstract

This study aims to measure the extent to which taxpayers feel helped by the presence of e-faktur web-based, where to measure this the researcher uses perceived usefulness and perceived ease of use as indicators, and this research is expected to provide input for policymakers, in this case the Directorate General of Taxes regarding deficiencies or difficulties faced by taxpayers in using e-faktur web-based. The population used in this study is web-based e-invoice users and the sampling technique used is snowball sampling where the researcher chooses several research colleagues to be able to help distribute questionnaires to other respondents with the criteria determined by the researcher, namely the respondent is a taxpayer who has reported the Periodic Value Added Tax (VAT) SPT using a web-based e-invoice. This study uses a quantitative approach with primary data. The data collected was then processed using SPSS Version 25 with the Multiple Linear Regression method. This study shows the results that perceived usefulness influences on the attitude of taxpayers towards the use of e-faktur web-based, while the perception of convenience does not influence on the attitude of taxpayers towards the use of e-faktur web-based. This research is expected to be an input for policymakers, especially the Directorate General of Taxes, which is currently very aggressively reforming tax administration to provide convenience for taxpayers in fulfilling their tax compliances.
PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Lutviana Cindy Eka Putri; Adhitya Putri Pratiwi
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21400

Abstract

The purpose of this research is to determine the effect of capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016–2020. The methodology used in this study is quantitative. The sampling technique used is purposive sampling and the sample obtained in this study is 90 data. The analytical method used is descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews 9 software. Based on the test results, it was found that capital intensity, inventory intensity and transfer pricing had a simultaneous effect on tax avoidance. Capital intensity did not have an effect on tax avoidance. Inventory intensity had an effect on tax avoidance. Transfer pricing had no effect on tax avoidance.
STRUKTUR MODAL: INFLASI, NON-DEBT TAX SHIELD, DAN AGRESIVITAS PAJAK Nafillia Septiananda; Adhitya Putri Pratiwi
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.5999

Abstract

The purpose of this study is to identify and provide empirical evidence of the effect of inflation, non-debt tax shield and tax aggressiveness on capital structure. This study uses a sample of Basic Materials Companies Listed on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial reports and annual reports. The sampling technique used was purposive sampling, from 98 Basic Materials companies a sample of 14 companies was obtained for 5 years. The analysis used is panel data regression analysis using the Random Effect regression model. the data is processed with the help of Eviews 9 software. The results obtained show that simultaneously inflation, non-debt tax shield and tax aggressiveness have an effect on capital structure. The results obtained partially show that inflation has an effect on capital structure, non-debt tax shield has no effect on capital structure, and tax aggressiveness has no effect on capital structure.
Co-Authors Afridayani Afridayani Ani Kusumaningsih Aris Sanulika Habibah Habibah Lutviana Cindy Eka Putri Lyandra Aisyah Margie Muhammad Ridwan Nafillia Septiananda