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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimisi EkoPreneur Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Journal of Artificial Intelligence and Digital Business JAKBS
Benarda Benarda
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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MENABUNG SAMPAH UNTUK MASA DEPAN PADA BANK SAMPAH PAPRIKA GRAHA INDAH PAMULANG Benarda Benarda; Rakhmawati Oktavianna; Silvia Sari; Sevty Wahiddirani Saputri; Rini Septiowati
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.6964

Abstract

Community Service entitled Saving Waste for the Future at the Graha Indah Pamulang Paprika Waste Bank aims to provide knowledge about the importance of saving, providing savings training, inviting and instilling awareness to the actors of the garbage bank in Graha Indah Pamulang that the benefits from saving this rubbish for the future. The target of this service is all members of the garbage bank registered at the Graha Indah Pamulang Paprika Waste Bank. The results of this PKM proved that the members of the garbage bank Bambu Apus Village can master how to save well and increase the determination and concern for waste around the neighborhood.Keywords: Waste Bank, Saving, Future.
PEMANFAATAN MINYAK JELANTAH MENJADI SABUN CUCI PADA BANK SAMPAH DI KELURAHAN BAMBU APUS PAMULANG Rini Septiowati; Rakhmawati Oktavianna; Sevty Wahiddirani Saputri; Silvia Sari; Benarda Benarda
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.v1i1.3698

Abstract

Community Service entitled the use of used cooking oil into washing soap at a garbage bank in the Village of Bambu Apus aims to empower and increase the value of used cooking oil that is not used and is usually disposed of into trash, but with this training with simple capital can be processed into washing soap which can be used alone or sold and earn income and improve the living standards of garbage bank members. The target of this service is all members of the garbage bank registered in the Village of Bambu Apus Pamulang, which consists mostly of housewives. The results of this PKM are proven by the women members of the garbage bank Bambu Apus Village that can apply the use of used cooking oil into washing soap properly and can be marketed to consumers by attending exhibitions or marketed around the neighborhood and online.
Pengaruh Good Corporate Governance, Persistensi Laba dan Earning Growth terhadap Kualitas Laba Benarda Benarda; Desmita Desmita
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v1i1.y2022.p73-88

Abstract

The purpose of this study was to determine the effect of good corporate governance, earnings persistence and earning growth on earnings quality. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The data used in this research is secondary data. The data obtained and collected are then processed using the Eviews 11 application. The results of this study are jointly independent variables consisting of managerial ownership, institutional ownership, independent board of commissioners, audit committee, earnings persistence and earning growth affect earnings quality. Partially independent board of commissioners affect earnings quality, while managerial ownership, institutional ownership, audit committee, earnings persistence and earning growth have no effect on earnings quality.
Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Manajemen Laba Benarda Benarda
EkoPreneur Vol 2, No 2 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i2.12496

Abstract

This study aims to examine the effect of managerial ownership and free cash flow on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. The data used is secondary data by taking data from the company's financial statements which can be downloaded on the website www.idx.co.id. The sampling method used is purposive sampling using 15 samples from 54 company populations. The data analysis technique used is multiple linear regression analysis using a software program, namely SPSS 25. The results show that managerial ownership has a significant effect on earnings management. The results of the study simultaneously show that managerial ownership and free cash flow have a significant effect on earnings management.Keywords : Managerial Ownership, free cash flow, Earnings Management.
PERAN LAPORAN KEUANGAN SEDERHANA DALAM RUMAH TANGGA Rakhmawati Oktavianna; Benarda Benarda; Sevty Wahiddirani Saputri; Purwatiningsih Purwatiningsih; Sri Nitta Crissiana Wirya Atmaja
Abdimisi Vol 3, No 1 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i1.15752

Abstract

The Community Service Program provided is a way of making simple financial statements for PKK women in Ciater Village, which aims to prepare PKK women in Ciater Serpong Village to be able to independently record family finances effectively and efficiently. In addition, the participating mothers will be able to manage and plan finances in their household effectively and efficiently. The target of this service is all PKK women, residents of Ciater Serpong Village, most of whom still do not understand in managing finances and doing simple financial reporting in their households. By being given explanations and training on how to manage finances to make simple financial reports, the participants were enthusiastic about participating in PKM. The results of this PKM proved that women in Ciater Village could master how to make simple financial reports quickly and well and increase their determination and concern for financial records in their respective families. So that mothers can manage household expenses and financial planning well.
Pengaruh Transfer Pricing dan Kepemilikan Institusional Terhadap Tax Avoidance dengan Corporate Social Responsibility Sebagai Variabel Moderasi Mutia Nurlaksani; Benarda Benarda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3274

Abstract

This study aims to examine the effect of Transfer Pricing and Institutional Ownership with Corporate Social Responsibility as a Moderating. The population in this study consists of non-cyclicals consumer companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 130 companies. The sampling technique used is purposive sampling, and a sample of 26 companies was obtained with 130 observation data. The data source is secondary data with quantitative methods. The analysis technique used is multiple linear regression, with the help of the eviews version 13 application program. Based on the test results, this study states that (1) Transfer Pricing and Institutional Ownership have a joint or simultaneous effect on Tax Avoidance, (2) Transfer Pricing has a partial effect on Tax Avoidance, (3) Institutional Ownership does not have a partial effect on Tax Avoidance, (4) Corporate Social Responsibility is unable to moderate the relationship between Transfer Pricing and Tax Avoidance, (5) Corporate Social Responsibility is unable to moderate the relationship between Institutional Ownership and Tax Avoidance.
Meningkatkan Nilai Perusahaan: Peran Pertumbuhan Penjualan dan Kepemilikan Manajerial dengan Ukuran Perusahaan sebagai Faktor Moderasi Sevty Wahiddirani Saputri; Rakhmawati Oktavianna; Benarda Benarda; Lulu Septia Rahmadani; Zihan Nurhaliza
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.625

Abstract

This study examines and analyzes the effects of sales growth and managerial ownership on firm value in non-cyclical customer companies. This study used panel data consisting of 90 samples from 2020 to 2024. The findings indicate that sales growth negatively impacts firm value, but managerial ownership has no effect on firm value. Firm size moderates the relationship between sales growth and firm value but does not moderate the relationship between managerial ownership and firm value. This is likely because increased sales growth is not necessarily accompanied by an increase in the company's net profit. One possible cause is increased operational costs and high taxes. In managerial ownership, management, acting as an agent, is trusted by shareholders to manage the company to achieve its goals and ensure the welfare of the principal. However, agents do not always act according to the principal's wishes, as agents engage in opportunistic behavior.
Pengaruh Intensitas Modal, Pertumbuhan Penjualan, dan Umur Perusahaan terhadap Tax Avoidance Zeny Olyvia Yolanda; Benarda Benarda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12431

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intensitas modal, pertumbuhan penjualan, dan umur perusahaan terhadap tax avoidance baik secara parsial maupun simultan. Praktik tax avoidance diproksikan menggunakan Effective Tax Rate (ETR). Sektor industri consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024 dipilih sebagai objek kajian karena kontribusinya yang besar terhadap perekonomian serta potensi dalam melakukan perencanaan pajak agresif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian mencakup 128 perusahaan, di mana teknik purposive sampling menghasilkan sampel akhir sebanyak 25 perusahaan yang memenuhi kriteria dengan total 125 data observasi selama 5 tahun pengamatan. Metode analisis yang diterapkan adalah analisis regresi data panel yang diolah menggunakan perangkat lunak EViews 13. Berdasarkan hasil pengujian model estimasi, Random Effect Model (REM) terpilih sebagai model regresi yang paling tepat. Hasil pengujian secara simultan (Uji F) menunjukkan bahwa intensitas modal, pertumbuhan penjualan, dan umur perusahaan secara bersama-sama memiliki pengaruh signifikan terhadap tax avoidance. Namun, hasil pengujian secara parsial (Uji t) memberikan simpulan yang berbeda. Variabel pertumbuhan penjualan terbukti berpengaruh negatif dan signifikan terhadap tax avoidance (ETR). Sebaliknya, variabel intensitas modal dan umur perusahaan tidak menunjukkan pengaruh signifikan secara parsial terhadap praktik tax avoidance pada perusahaan sektor consumer non-cyclicals. Nilai koefisien determinasi (Adjusted R-squared) dalam penelitian ini sebesar 7,70%, sedangkan 92,30% sisanya dijelaskan oleh variabel lain di luar model penelitian.
Co-Authors Desmita Desmita Lulu Septia Rahmadani Mutia Nurlaksani Purwatiningsih Purwatiningsih Rakhmawati Oktavianna Rakhmawati Oktavianna Rini Septiowati Rini Septiowati SEVTY WAHIDDIRANI SAPUTRI Sevty Wahiddirani Saputri Silvia Sari Silvia Sari Sri Nitta Crissiana Wirya Atmaja Zeny Olyvia Yolanda Zihan Nurhaliza