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All Journal Jurnal Ilmiah Econosains Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Sarwahita : Jurnal Pengabdian Kepada Masyarakat Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan PROGRESIF Rahmatan Lil’alamin Journal of Community Services (RLA) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal Research of Social Science, Economics, and Management Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Cendikia: Jurnal Pendidikan dan Pengajaran Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Journal of Creative Power and Ambition (JCPA) Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Indonesia Economic Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi IJEMA
Dwi Handarini
Universitas Negeri Jakarta
Religion Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Financial Performance Using the DuPont System on Stock Returns for Companies in the Energy Sector Listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 Period Reinata Auliya Rachmandes; Achmad Fauzi; Dwi Handarini
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1602

Abstract

This study examines the effect of financial performance, measured using the DuPont System—Net Profit Margin (NPM), Total Asset Turnover (TATO), Equity Multiplier (EM), and DuPont Return on Equity (DuPont ROE)—on the stock returns of energy-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, with Signaling Theory serving as the theoretical framework. The study employs a quantitative approach involving a population of 89 energy-sector companies. Using purposive sampling, 68 companies comprising 204 firm-year observations were selected, with the final sample reduced to 195 observations after outlier treatment. Stock returns were calculated based on realized returns over an event window of five trading days before and five trading days after the publication date of the annual financial statements. Panel data regression analysis was performed using EViews 12, with the Common Effect Model (CEM) selected based on the Chow test and Lagrange Multiplier test results. The t-test results indicate that NPM, TATO, and EM have no statistically significant effect on stock returns, whereas DuPont ROE has a positive and statistically significant effect. The adjusted R² value of 6.03% indicates that the four variables explain only a small proportion of the variation in stock returns, while the remaining variation is attributable to other factors not included in the model, such as fluctuations in global energy commodity prices. These findings suggest that, when examined individually, the components of the DuPont System provide insufficient explanatory power regarding stock returns.
Strategi Peningkatan Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Analisis SWOT (Studi Kasus Pada KPP Pratama Cibinong) Reza Ayu Lestari; Hera Khairunnisa; Dwi Handarini
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Besaran penerimaan pajak di suatu wilayah sangat ditentukan oleh jumlah penduduk. Kantor Pelayanan Pajak (KPP) Pratama Cibinong sebagai unit pelayanan pajak yang melayani banyak kecamatan di Kabupaten Bogor mencatat bahwa jumlah Wajib Pajak Orang Pribadi terdaftar di sana tidak sebanding dengan total SPT Tahunan yang terlapor, mengartikan bahwa rasio kepatuhan pajak yang rendah serta kontribusi terhadap penerimaan pajak yang kurang maksimal. Tujuan dari penelitian ini adalah menganalisis strategi yang tepat untuk dapat meningkatkan kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cibinong. Penelitian ini menggunakan pendekatan kualitatif dengan dukungan data kuantitatif melalui metode analisis SWOT. Pengumpulan data dilakukan dengan cara observasi, wawancara kepada fiskus di KPP Pratama Cibinong, dan penyebaran kuesioner dengan skala Guttman kepada Wajib Pajak Orang Pribadi terdaftar di wilayah KPP Pratama Cibinong. Hasil penelitian menunjukkan bahwa kondisi kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Cibinong masih memerlukan upaya pembinaan dan peningkatan secara berkelanjutan. Penerapan strategi yang tepat dengan mengoptimalkan peluang dari tingginya kesadaran dan pemahaman Wajib Pajak Orang Pribadi yang diarahkan pada optimalisasi kualitas pelayanan, edukasi dan penyuluhan perpajakan, pemanfaatan media digital, serta penyusunan metode sosialisasi yang lebih efektif sesuai dengan karakteristik Wajib Pajak dapat dilakukan agar kepatuhan Wajib Pajak Orang Pribadi dapat terus ditingkatkan.
STRENGTHENING SMES’ FINANCIAL REPORTING LITERACY THROUGH CROSS-BORDER COLLABORATION IN ACCOUNTING REPORTING TRAINING BASED ON ACCOUNTING STANDARDS TO SUPPORT SDG 9 Ratna Anggraini; Windy Permata Suyono; Dwi Handarini; Rohila Norhamizah Awang; Aji Ahmadi Sasmita; Irima Rahmadani; Najwa Dwi Nuraini Abdilah Putri
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.289

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, yet they still face serious challenges in financial reporting literacy and compliance with accounting standards. This community service program aims to strengthen MSMEs’ financial reporting literacy through cross-border collaboration in accounting reporting training based on International Accounting Standards to support SDG 9 (Industry, Innovation, and Infrastructure). The activities were carried out in Panglipuran Village, Bangli Regency, Bali, with Loloh beverage MSMEs as the main partner and in collaboration with the University Malaysia Trengganu. The implementation methods included outreach, theoretical and practical training on calculating cost of production based on PSAK No. 14 and IAS No. 2, the use of digital financial recording technology, mentoring, evaluation, and program sustainability strategies. The results showed improved MSMEs’ understanding of basic accounting concepts and cost of production calculations, a shift in financial recording practices from manual to structured, and stronger business credibility for market access. The training successfully provided an understanding of how to identify production cost components and determine the appropriate selling price. This program contributes to strengthening MSME institutional capacity, improving business competitiveness, optimizing digital services, and achieving SDG 9 in the local context of Panglipuran Village
Co-Authors A. Handjoko Permana Achmad Fauzi Adedyani Putri Adina Putri Aji Ahmadi Sasmita Alvin Jeryanto Amril Muharyadi Anggi Novia Fitriani Anisa Putri Isnaini Annastacia Andira Aqilah Syahidah Argie Destri Rahmani Ati Sumiati Ati Sumiati Bintang Saputra Charlie Albert Lasuin Choirul Anwar Clara Irdyan Febrianny Destria Kurnianti Devina Ramadhani Dewi Muliyati Diah Armeliza Dwi Kismayanti Respati Dwi Kismayanti Respati Eka Septariana Puspa Etty Gurendrawati Etty Gurendrawati Fakhri Salman Alparisi Fauzi Bakri Gentiga Muhammad Zairin Hera Khairunnisa Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Ilal Hilaliyah indy Permata Suyono Inge Damayanti Intan Ariza Farhanah Irima Rahmadani Karuniana Dianta Arfiando Sebayang Lia Febriani Mardi Mardi Mardi Marsofiyati Marsofiyati Masnita Sari Mirna Ardiani Mohd Hasimi Yaacob Muhammad Edo Suryawan Siregar Muhammad Faturachman Muhammad Suryauno Mahmudah Muhammad Yusuf Mundhiharno Nadia Syayyidah Najmatu Rahmah Ali Najwa Dwi Nuraini Abdilah Putri Nasution, Hafifah Nelza Alisya Adinda Sari Nisrina Tsabitah Zain Nur Afisya Pertiwi Nur Safitri Nuramalia Hasanah Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Putri Marsha Sabrina Radila Dian Novita Rahmah Purwahida Rahmasari, Reinetta Ratna Anggraini Rayisa Naila Regina Pakpahan Reinata Auliya Rachmandes Reza Ayu Lestari Rida Prihatni Rindi Lestari Suci Sofiyana Rio Susanto Rochma Sudiati Rohila Norhamizah Awang Santi Susanti Saparuddin Mukhtar Septi Nurmalita Shandy Aditya Sholatia Dalimunthe Siti Fatimah Zahra Sri Zulaihati Surya Anugrah Surya Anugrah Susanti, Santi Thasya Josephin Umi Mardiyati Unggul Purwohedi Vanesa Amalia Duati Vina Dwi Cahyani Wahono, Puji Wawan Aprianto Windy Permata Suyono Wini Sholina Yousua Imanuel Palma Zairin, Gentiga Muhammad Zakaria, Adam