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All Journal Abdimisi Akuntansi: Jurnal Riset Ilmu Akuntansi JEBD Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Riset Multidisiplin Edukasi
Eka Rima Prasetya
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Social Sciences Other

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PENGARUH PENDEKATAN PEMBELAJARAN BAHASA INGGRIS DAN BERHITUNG BERBASIS KEWIRAUSAHAAN TERHADAP PENINGKATAN MINAT BERWIRAUSAHA BAGI ANAK PANTI ASUHAN AL KAMILAH Johan Syahbrudin; Eka Rima Prasetya; Siti Mundiroh; Samsul Marpitasa; Prima Sadewa
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3712

Abstract

Masalah prioritas yang dihadapi oleh mitra yang dalam hal ini anak panti asuhan Al Kamilah yaitu rendahnya kemampuan berbahasa inggris, berhitung, dan minat berwirausaha.  Pengabdian ini bertujuan untuk meningkatkan minat berwirausaha anak-anak melalui pendekatan pembelajaran bahasa inggris dan berhitung berbasis kewirausahaan. Metode yang digunakan dalam pengabdian ini adalah dengan memberikan pelatihan/pembelajaran bahasa inggris dan berhitung melalui pendekatan kewirausahaan yang dilakukan secara berkala selama 1 bulan dan bergantian (antara materi berhitung dan bahasa inggris).  Pemberian pelatihan/pembelajaran bahasa inggris dan berhitung melalui pendekatan kewirausahaan yang dilakukan secara berkala selama 1 bulan terbukti efektif untuk meningkatkan minat berwirausaha anak-anak Yayasan Al Kamilah, tetapi kurang efektif untuk meningkatkan kemampuan berbahasa inggris dan berhitung.  Dan karena kemampuan awal berbahasa Inggris dan berhitung anak-anak tersebut yang masih sangat kurang, maka sebaiknya kegiatan pengabdian ini dapat dilanjutkan dalam waktu yang lebih lama lagi. Kata-kata kunci: Motivasi Berwirausaha; Pembelajaran Berbasis Kewirausahaan, Panti Asuhan Al-Kamilah
Pengaruh Corporate Governance Dan Arus Kas Operasi Terhadap Financial Distress Karina Dilla Ovtaviani; Eka Rima Prasetya
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2874

Abstract

This study aims to determine the effect of corporate governance represented by institutional ownership and managerial ownership as well as operating cash flow on financial distress conditions in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. Financial distress conditions are measured using the Zmijewski model. The analysis method used is panel data regression with the help of Eviews 9 software. Through a purposive sampling approach, 24 companies were selected that fit the research criteria. The results showed that partially, institutional ownership and managerial ownership have no influence on financial distress, while operating cash flow has an influence on financial distress. Jointly, the three variables namely institutional ownership, managerial ownership, and operating cash flow are proven to have an influence on financial distress.
Pengaruh Asimetri Informasi, Penghindaran Pajak, Dan Ukuran Perusahaan Terhadap Manajemen Laba Indah Paramita; Eka Rima Prasetya
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of information asymmetry, tax avoidance and company size on earnings management in primary consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses the purposive sampling method, with a quantitative research type. The data used is secondary data, namely the company's annual financial report. The number of samples used in this study was 23 primary consumer goods sector companies with observations for 5 (five) years, so that 115 observation objects were selected. The analysis method used is panel data regression with the help of Eviews version 12 software. The results of the study show that partially, information asymmetry does not affect earnings management, tax avoidance does not affect earnings management, while company size affects earnings management. However, simultaneously, the three independent variables have a significant effect together on earnings management.
PENGARUH TRANSFER PRICING, EARNING MANAGEMENT DAN GREEN INVESTMENT TERHADAP TAX AVOIDANCE Irma Safitri; Eka Rima Prasetya
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, earning managemet dan green investment terhadap tax avoidance pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019 hingga 2023. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan, yang diperoleh melalui situs resmi Bursa Efek Indonesia. Sampel ditentukan menggunakan metode purposive sampling, sehingga diperoleh 11 perusahaan dengan total 83 data observasi selama lima 5 tahun. Variabel dalam penelitian ini terdiri dari transfer pricing (X1), earning management (X2), dan green investment (X3) sebagai variabel independen, serta tax avoidance (Y) sebagai variabel dependen. Metode analisis yang digunakan adalah regresi data panel dengan bantuan perangkat lunak Eviews 12, dan hasil pengujian model terbaik menunjukkan bahwa Common Effect Model (CEM) merupakan model yang paling sesuai. Hasil penelitian menunjukkan bahwa secara parsial, transfer pricing berpengaruh terhadap tax avoidance, sedangkan earning management dan green investment tidak berpengaruh terhadap tax avoidance. Namun secara simultan, ketiga variabel independen tersebut berpengaruh signifikan secara bersama-sama terhadap tax avoidance
PENGARUH THIN CAPITALIZATION, DEBT POLICY, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Lisna Anggraini; Eka Rima Prasetya
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 8 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Agustus 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i8.810

Abstract

This study aims to analyze the effect of , Debt Policy, and Capital Intensity on Tax Avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Tax avoidance is a legal strategy for companies to minimize tax burdens through loopholes in existing regulations. The method used is a quantitative approach with secondary data obtained from the company's financial statements. This study uses purposive sampling, a sample of 20 companies, and a panel data regression analysis technique processed using EViews 12 software. The results of the study indicate that Debt Policy and Capital Intensity have a significant effect on Tax Avoidance, while  does not have a significant effect. Simultaneously, the three independent variables have a significant effect on Tax Avoidance. These findings can be used as consideration for tax regulators and companies in formulating fairer and more transparent tax strategies.
Co-Authors Indah Paramita Irma Safitri Johan Syahbrudin Karina Dilla Ovtaviani Lisna Anggraini Prima Sadewa Samsul Marpitasa Siti Mundiroh