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All Journal Jurnal Akuntansi Aktual EKONOMIS : Journal of Economics and Business AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen Madani: Multidisciplinary Scientific Journal APPA : Jurnal Pengabdian Kepada Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi Akurasi Jurnal Akuntansi dan Sistem Informasi MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis An-naba : Jurnal Pendidikan dan Pengabdian Masyarakat Harmoni Economics: International Journal of Economics and Accounting
Elia Rossa
Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

Abstract

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Total Risk, Capital Structure, and Profitability Analysis: The Impact On Corporate Sustainability Mediated By Firm Performance Elia Rossa; Adler Haymans Manurung; Nera Marinda Machdar
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.83

Abstract

This research aims to analyze the relationships among total risk, capital structure, and profitability, and their impact on corporate sustainability, with firm performance acting as a mediator. Corporate sustainability has become increasingly important in today’s competitive and dynamic business environment. A literature review indicates that well-managed total risk can enhance firm performance, while an optimal capital structure contributes to higher profitability. In turn, profitability enables companies to invest in innovation and sustainable development. This study identifies a gap in the existing literature, as few studies integrate these three factors within the context of sustainability. By employing a comprehensive analytical approach, this research seeks to provide deeper insights into how total risk, capital structure, and profitability interact to support corporate sustainability. The findings are expected to significantly contribute to financial management practices and sustainable corporate policies.
Sinergi Pengelolaan Lingkungan dan Penguatan Ekonomi di Desa Muara Bakti Amalia Al-atmami; Arya Indra Milano Siahaan; Azka Hilwa Fauzi; Danendra Ramadhani; Dhini Hasna Athifa; Dimas Awanda Putra; Heffy Frisca Elisa; Muhamad Apriliano Rusti; Mutiara Rizky Ramadhani; Rifki Amar Muafak; Sabrina Agusti Putriyanto; Yanuar Ibrahim; Andika Nur Hakim; Elia Rossa
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2026): APPA : Jurnal Pengabdian kepada Masyarakat 
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan sampah rumah tangga yang belum terstruktur, keterbatasan lahan pertanian, dan rendahnya literasi keuangan digital merupakan permasalahan yang saling terkait dan memerlukan pendekatan pengabdian yang terpadu. Artikel ini bertujuan mendeskripsikan pelaksanaan program Kuliah Kerja Nyata (KKN) Kelompok 68 Universitas Bhayangkara Jakarta Raya di RT.11 RW.06, Desa Muara Bakti, Kecamatan Babelan, Kabupaten Bekasi. Program yang dilaksanakan meliputi budidaya lele dengan sistem akuaponik, pendirian dan pengelolaan bank sampah, kerja bakti lingkungan, serta penyuluhan literasi dan inklusi keuangan. Metode pengabdian yang digunakan meliputi observasi, koordinasi dengan perangkat desa, sosialisasi, pendampingan teknis, praktik langsung, serta evaluasi deskriptif kualitatif berdasarkan partisipasi warga. Hasil kegiatan menunjukkan bahwa instalasi akuaponik berhasil diserahterimakan kepada warga secara mandiri, bank sampah berbasis komunitas berhasil dibangun dan mulai dioperasikan, saluran lingkungan yang tersumbat berhasil dibersihkan, serta pemahaman warga mengenai pengelolaan keuangan rumah tangga dan layanan perbankan digital meningkat. Program KKN lintas program studi ini berkontribusi dalam memperkuat ketahanan pangan, kesadaran lingkungan, dan kemandirian ekonomi masyarakat Desa Muara Bakti secara berkelanjutan.
Fenomena Kekuatan Laba di Masa Covid-19: Suatu Pengujian Keputusan Pembiayaan Utang dan Tindakan Penghindaran Pajak Elia Rossa
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i2.729

Abstract

Purpose: This study aims to determine the effect of debt financing decisions and tax avoidance actions on earnings power during the COVID-19 period. Method: The sample of this study uses the property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample determination uses the purposive sampling method, so that this study obtains a final sample of 33 issuers. The analytical tool used to test the hypothesis is eviews version 11. Results: This study finds that debt financing decisions and tax avoidance have a negative and significant effect on earnings power during the COVID-19 period. Limitations: This study found that debt financing decisions and tax avoidance measures can only affect profit strength during the Covid-19 period by 14,07%. This condition shows that there are other variables that can affect the phenomenon of earnings power during the Covid-19 period, but are not included in this study. In addition, this study is limited to using a final sample of 33 companies out of a total of 77 companies in the property and real estate sub-sector due to the large number of issuers who suffered losses during the COVID-19 period. Contribution: to companies belonging to the property and real estate sub-sector as a form of evaluation of low earning power that can be influenced by debt financing decisions and tax avoidance actions. In addition, this study can also be used as a reference for companies that have the potential to experience a crisis in deciding whether or not to take action to finance debt and even avoid tax. This study also seeks to fill the void of previous studies which were still limited to examining the effect of debt financing decisions and tax avoidance measures on profit strength during the Covid-19 period by involving the property and real estate sub-sectors that had the most impact on the Covid-19 condition.
Dari Edukasi Ke Aksi: Penguatan Kesadaran Lingkungan dan Mitigasi Banjir Melalui Ecofest Muara dan EcoSmart School Elia Rossa; Karina Fitriani; Salsabila Azahra; Beby Andrea Hatiradela; Nia Zahra Puspita; Nabilla Shafa Amir; Ahmad Fahrizi; Muhammad Luthfi Fadhillah
An-naba : Jurnal Pendidikan dan Pengabdian Masyarakat Volume 1, Nomor 3, Tahun 2026
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/h9whp079

Abstract

Permasalahan sampah dan rendahnya kesadaran masyarakat terhadap kebersihan lingkungan menjadi salah satu faktor yang meningkatkan risiko banjir di Desa Muara Bakti. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran lingkungan dan pemahaman mitigasi banjir melalui program Ecofest Muara Bakti dan EcoSmart School. Metode yang digunakan adalah pendekatan partisipatif melalui sosialisasi, diskusi interaktif, edukasi lingkungan, dan praktik pembuatan tempat sampah kreatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan kesadaran masyarakat mengenai pentingnya menjaga kebersihan lingkungan serta memahami langkah-langkah mitigasi banjir. Selain itu, anak-anak menunjukkan antusiasme yang tinggi dan mampu memahami hubungan antara perilaku menjaga lingkungan dengan upaya pencegahan banjir. Program ini memberikan dampak positif dalam meningkatkan kepedulian lingkungan dan kesiapsiagaan masyarakat terhadap risiko banjir. Kata Kunci: Lingkungan, Edukasi, Mitigasi Banjir, Ecofest, EcoSmart School.     ABSTRACT Waste problems and low public awareness of environmental cleanliness are among the factors that increase the risk of flooding in Muara Bakti Village. This community service activity aims to increase environmental awareness and understanding of flood mitigation through the Muara Bakti Ecofest and EcoSmart School programs. The method used was a participatory approach through outreach, interactive discussions, environmental education, and creative trash bin creation practices. The results of the activity showed an increase in public knowledge and awareness of the importance of maintaining environmental cleanliness and understanding of flood mitigation measures. In addition, children showed high enthusiasm and were able to understand the relationship between environmental protection behavior and flood prevention efforts. This program has had a positive impact in increasing environmental awareness and community preparedness for flood risks. Keywords: Environment, Education, Flood Mitigation, Ecofest, EcoSmart School.  
Implementasi Edukasi Menabung dan Strategi Branding dalam Mendukung Kemandirian Ekonomi Masyarakat Muara Bakti Elia Rossa; Gideon Fery Tampubolon; Arya Akmal Saputra; Albiuma Tabina; Dina Ramadhani; Fathurrahman Alfarizi; Jordan Rudolf Andries Siwalette; Paulus Tambunan; Feliza Aulia Hidayat
An-naba : Jurnal Pendidikan dan Pengabdian Masyarakat Volume 1, Nomor 3, Tahun 2026
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/b5fmmr17

Abstract

Financial literacy and business branding are important aspects in sporting community economic independence. However, Limited understanding of financial management and lack of business identity among Enterprises remain challenges In Muara Bakti Village. This community service activity aimed to improve children’s Understanding of saving habits from an early age and strengthen the business identity of local micro enterprises through branding strategies. The program was carried out trough socialization, education, and direct assistance methods. Surfing education activities conducted for elementary school children in RT 10, Find oil installation assistance for micro-business owners in RT 09, Muara Bakti Village. The results the participants gained a better understanding of importance of saving, managing pocket money, and disgusting between needs and wants. In addition, the branding program helped improve business visibility and identity through the use of promotional banners. Overall, these activities recap it positive response from participants and contributed to supporting economic independence within the Muara Bakti community. Keywords: Financial literacy, Saving Education, Branding, Micro Enterprises, Community Economic Independence Abstrak Literasi keuangan dan branding usaha merupakan aspek penting dalam mendukung kemandirian ekonomi masyarakat. Namum, masih terbatasnya pemahaman mengenai pengelolaan keuangan serta kurangnya identitas usaha pada pelaku UMKM menjadi tantangan yang ditemukan di Desa Muara Bakti. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman anak-anak mengenai pentingnya menabung sejak dini serta memperkuat identitas usaha pelaku UMKM melalui peenerapan strategis branding. Metode yang digunakan meliputi sosialisasi, edukasi, dan pendampingan secara langsung kepada kelompok sasaran. Kegiatan edukasi menabung dilaksanakan bagi anak-anak usia sekolah dasar di RT 10, sedangkan kegiatan branding dilakukan melalui edukasi dan pendampingan pemasangan banner pada pekaku usaha mikro di RT 09 Desa Muara Bakti. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya menabung, pengelolaan uang saku, serta kemampuan membedakan kebutuhan dan keinginan. Selain itu, kegiatan branding membantu meningkatkan identitas dan visibilitas usaha melalui penggunaan media promosi berupa banner. Secara keseluruhan, program yang dilaksanakan memperoleh tanggapan positif dari masyarakat Desa Muara Bakti. Kata Kunci : Literasi keuangan, Edukaso Menabung, Branding, UMKM, Kemandirian Ekonomi Masyarakat
Pengaruh Time Budget Pressure, Skeptisisme Auditor dan Pengalaman Auditor terhadap Kualitas Audit Maria Magdalena Sianturi; Endah Prawesti Ningrum; Elia Rossa
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kualitas audit merupakan aspek penting dalam menjaga kredibilitas laporan keuangan dan kepercayaan publik terhadap profesi akuntan publik. Berbagai kasus kegagalan audit menunjukkan bahwa kualitas audit masih dipengaruhi oleh faktor internal maupun eksternal auditor, seperti Time Budget Pressure, skeptisisme profesional auditor, dan pengalaman auditor. Penelitian ini bertujuan untuk menganalisis pengaruh Time Budget Pressure, skeptisisme profesional auditor, dan pengalaman auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di wilayah Bekasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada auditor pada KAP di wilayah Bekasi. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 113 responden yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan analisis statistik deskriptif, uji instrumen, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa Time Budget Pressure tidak berpengaruh terhadap kualitas audit, sedangkan Skeptisisme Profesional Auditor dan Pengalaman Auditor berpengaruh positif terhadap kualitas audit.
Ukuran Perusahaan Memoderasi Capital Intensity, Transfer Pricing, dan Profitabilitas terhadap Tax Avoidance Lyra Aldina; Elia Rossa; Endah Prawesti Ningrum
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, transfer pricing, dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan subsektor logam dan mineral yang terdaftar di Bursa Efek Indonesia selama periode 2021–2025. Pengambilan sampel menggunakan teknik purposive sampling dan menghasilkan 93 observasi yang memenuhi kriteria penelitian. Analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa capital intensity dan transfer pricing tidak berpengaruh signifikan terhadap tax avoidance. Profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance. Ukuran perusahaan tidak memoderasi pengaruh capital intensity dan transfer pricing terhadap tax avoidance, tetapi mampu memoderasi dengan memperlemah pengaruh profitabilitas terhadap tax avoidance.
Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Co-Authors Adler Haymans Manurung Ahmad Fahrizi Albiuma Tabina Amalia Al-atmami Andika Nur Hakim Arinda Dwi Cahyani Arna Suryani, Arna Arya Akmal Saputra Arya Indra Milano Siahaan Azhar Huwaiza Fathoni Azka Hilwa Fauzi Beby Andrea Hatiradela Cahyadi Husadha Cahyadi Husadha Danendra Ramadhani Dara Dinanti Daudy Erickson Denya Saputri Devi Fitriani Dhini Hasna Athifa Difa Mulki Sabila Dimas Awanda Putra Dina Ramadhani Dwi Renaldy Putra Endah Prawesti Ningrum Engela Ananta Fathurrahman Alfarizi Feliza Aulia Hidayat Gideon Fery Tampubolon Heffy Frisca Elisa Ian Arbatona Indrawati, Budi Jordan Rudolf Andries Siwalette Josua Christian Karina Fitriani Kiran Maharani Lidia Margaretta Purba Lyra Aldina Maria Magdalena Sianturi Mita Nurhidayah Muhamad Apriliano Rusti Muhammad Luthfi Fadhillah Mutiara Rizky Ramadhani Nabilla Shafa Amir Narpati, Bintang Nera Marinda Machdar Nia Zahra Puspita Nurhafifah Pangaribuan, David Paulus Tambunan Putri Afrilia Nurrochmah Rifki Amar Muafak Risyah Fauziah Rorim Panday Sabrina Agusti Putriyanto Saefani Nur Hanifah Salsabila Azahra Salsabila Salsabila Siska Aprilia Rahmawati Siti Maisa Zahara Supriyanto Triana Yuniati Wastam Wahyu Hidayat Yanuar Ibrahim Yoganingsih, Tutiek Yosi Ika Putri Yulianti Yulianti Yuniati, Triana Yunita, Tyna