Article Per Year (5 Year)
p-Index From 2021 - 2026
2.076
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan AFRE Accounting Financial Review BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL VISIONIDA JABE (Journal of Applied Business and Economic) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Pajak dan Keuangan Negara (PKN) Community Development Journal: Jurnal Pengabdian Masyarakat RELEVAN : Jurnal Riset Akuntansi PROGRESIF Media Ekonomi Jurnal Ilmiah Akuntansi Pancasila (JIAP) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Akurasi
Shinta Budi Astuti
Universitas Pancasila
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, PROFITABILITAS, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Sinaga, Gerika Uli; Sudarmaji, Eka; Astuti, Shinta Budi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 1 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i1.4257

Abstract

The phenomenon of decreasing taxes received has made the government's attention. In order to reduce the tax burden paid, there are several ways that taxpayers can, through tax avoidance or tax expansion. Corporations that carry out their operational activities in the territory of Indonesia are required to pay their tax burden to the state. A significant tax burden will reduce the profit received by the corporation. This study aimed to detect the effect of company size, fixed asset intensity, profitability, and thin capitalization. The population in this study was the manufacturing sector engaged in the basic and chemical industries. A total of 41 companies with 123 data were used in this study. The data used was obtained through the Indonesia Stock Exchange website. The data analysis technique was the panel data regression model, which was processed using the program eviews version 12. The results showed that company size did not affect tax avoidance, while fixed asset intensity, profitability, and thin capitalization had a negative effect on tax avoidance practices.
PENGARUH GREEN ACCOUNTING, TOTAL ASSET TURNOVER DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP PROFITABILITAS Ramadanti, Padela; Astuti, Shinta Budi; Harsono, Hindradjid; Shinta Budi Astuti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.9246

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Total Asset Turnover, dan Corporate Social Responsibility terhadap profitabilitas industri pertambangan sub industri batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Di tengah persaingan global dan tuntutan keberlanjutan, industri dituntut untuk tidak hanya mengejar laba namun juga memperhatikan dampak sosial dan lingkungan. Green Accounting memberikan transparansi terhadap biaya lingkungan, sedangkan CSR membangun hubungan sosial yang berkelanjutan dengan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan teknik purposive sampling terhadap industri yang telah mengikuti program PROPER dan mempublikasikan laporan tahunan secara lengkap. Hasil analisis menunjukkan bahwa ketiga variabel independen—Green Accounting, Total Asset Turnover, dan CSR—berpengaruh signifikan terhadap profitabilitas. Hal ini menegaskan bahwa efektivitas pengelolaan lingkungan, efisiensi penggunaan aset, serta komitmen sosial industri mampu meningkatkan kinerja keuangan dalam jangka panjang.
INSENTIF PAJAK DALAM MERESPONS DAMPAK PANDEMI COVID-19 PADA UMKM (USAHA MIKRO KECIL MENENGAH) Chasbiandani, Tryas; Budi Astuti, Shinta; Damayanti, Ameilia
Relevan : Jurnal Riset Akuntansi Vol. 3 No. 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4927

Abstract

The main purpose of this study is to see the impact of the covid-19 pandemic ant the utilization of the final income tax facility borne by the government on MSMEs in Bogor Regency. The population of this study is MSMEs that receive a final income tax facility of 0,5% in PP 23/2018 which is borne by the government. The sampling technique was purposive sampling which resulted in sample of 58 SMEs in Bogor Regency. This study uses a qualitative method. This study proves that MSME actors have not fully obtained and utilized tax incentives for MSMEs due to a lack of understanding of actors related to taxation.
Pengaruh profitabilitas dan struktur modal terhadap nilai perusahaan pada sektor transportasi Oktrivina, Amelia; Astuti, Shinta Budi; Janah, Zulfa Nurul
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1026

Abstract

This study aims to analyze the impact of profitability, measured by return on assets and equity, and capital structure assessed through the debt-to-equity ratio on firm value in the transportation sector listed on the Indonesia Stock Exchange. The sample consists of 13 companies over a research period from 2017 to 2020, utilizing purposive sampling for sample selection. A total of 52 observations were conducted, employing panel data analysis techniques with the assistance of Eviews 10 software. The results indicate that return on assets and return on equity do not affect firm value during the specified period. In contrast, the debt-to-equity ratio has a positive influence on firm value. Public interest statements This research highlights the importance of understanding factors influencing firm value, such as profitability and capital structure, for stakeholders in the transportation sector. This study offers insights that can aid investors and managers in making informed investment and financial management decisions. The findings are expected to contribute to developing better and more sustainable business practices within the transportation industry.
MEMBANGUN KESADARAN GREEN ENTREPRENEUR PADA SISWA/I SMA SEJAHTERA 1 DEPOK Hendratni, Tyahya Whisnu; Azizah, Widyaningsih; Astuti, Shinta Budi; Rizal, Nelyumna; Irawan, Indra Ade; Wahyoeni, Sri Irviati; Wahyudi, Ade; Trirahayu, Dewi; Suyatna, Andini Rahmawati; Azzahrah, Fatimah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23935

Abstract

Kegiatan wirausaha merupakan satu bentuk kegiatan penting yang dapat memajukan suatu negara. jika terdapat 2% dari keseluruhan penduduk dalam satu negara menjadi seorang entrepreneur/wirausahawan, maka negara itu akan mencapai kemakmuran. Keberlanjutan usaha dalam jangka panjang bergantung pada seberapa peduli pengusaha terhadap dampak lingkungan yang ditimbulkan oleh usahanya. Nilai-nilai pelestarian lingkungan perlu ditanamkan pada setiap lini kegiatan perekonomian, terutama para generasi muda. Berkaitan dengan isu lingkungan dan pengangguran tersebut diatas, maka perlu dilakukan pembinaan pada generasi muda untuk dapat melakukan upaya menuju kemandirian bisnis dengan berbasis lingkungan. Kegiatan pengabdian pada Masyarakat ini bertujuan untuk memberikan kesadaran lingkungan sekaligus mengembangkan jiwa kewirausahaan para generasi muda khususnya SMA Sejahtera 1 Depok, setelah pelatihan peserta merasa bahwa materi yang disampaikan sangat baik (60,6%). Hal ini terbukti dengan sangat antusiasme peserta dalam mengikuti pelatihan. Selain itu, pemahaman dan penguasaan materi oleh narasumber juga dinilai sangat baik (72,7 %). Kejelasan Narasumber dalam menyampaikan materi dinilai sangat baik (75,8%), Kualitas materi menurut responden 72,7% dinilai sangat baik. Para Peserta merasakan kesesuaian materi (63,6%) dan manfaat yang diberikan (69,7%) sangat bermanfaat bagi kehidupan mereka. hasil dari survey kepuasan bahwa penilaian atas keseluruhan PkM mencapai 93,9% dinilai sangat baik.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP RETURN SAHAM SUB SEKTOR LOGAM YANG TERDAFTAR DI BEI TAHUN 2017-2021 Safitri, Nur Aziza; Sudarmaji, Eka; Budi Astuti, Shinta
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 3 No. 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.4677

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap Return Saham pada perusahaan logam dan sejenisnya di Bursa Efek Indonesia periode 2017-2021. Variabel yang digunakan dalam penelitian ini adalah variabel Current Ratio, Return on Asset, Total Asset Turn Over dan Debt to Equity Ratio sebagai variabel independen dan Return Saham sebagai variabel dependen. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan logam dan sejenisnya di Bursa Efek Indonesia periode 2017-2021 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 10 perusahaan logam. Sehingga diperoleh data penelitian sebanyak 50 data penelitian. Metode analisis yang digunakan adalah regresi linear berganda dengan alat bantu aplikasi Eviews 12 for Windows, 2022. Hasil dari penelitian ini menunjukkan bahwa variabel Current Ratio, Return on Asset, dan Total Asset Turn Over berpengaruh signifikan terhadap Return Saham, sedangkan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return Saham.
Foreign Ownership and Transfer Pricing: The Moderating Role of Earnings Management Amelia Oktrivina Siregar; Susilawati, Susilawati; Astuti, Shinta Budi; Gino, Dustin
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.41835

Abstract

Purpose: This study examines the impact of foreign ownership and earnings management on transfer pricing decisions in Indonesian manufacturing firms, with a focus on earnings management as a moderating variable. Methodology/approach: Analyzing panel data from 25 basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 using EViews 13. Findings: Foreign ownership significantly increases transfer pricing, consistent with multinational tax optimization strategies. Earnings management shows no significant effect on transfer pricing and does not moderate the relationship between foreign ownership and transfer pricing, indicating these factors operate independently. Practical implications: Policymakers should enhance international tax coordination and implement stricter transparency measures to curb profit shifting. Firms are encouraged to strengthen governance frameworks to align transfer pricing policies with operational needs and regulatory compliance. Originality/value: The study contributes to the discourse on corporate tax strategies in emerging markets, particularly about tax-base depletion and profit shifting (BEPS) risks.
Co-Authors Agung Terminanto Ameilia Damayanti Azizah, Widyaningsih Damayanti, Ameilia Dewi Trirahayu Eka Sudarmaji Endang Etty Merawati Fatimah Azzahrah Gerika Uli Sinaga Gino, Dustin Harsono, Hindradjid Hubbansyah, Aulia Keiko Indah Masri Irawan, Indra Ade Janah, Zulfa Nurul juliana, Vina LAILAH FUJIANTI Lionny Mutia Ayuningrum Munira, Mira Murni, Yetty Musta'ani, Salis Nelyumna Rizal Oktrivina, Amelia Putri Ayu Ifani Ramadanti, Padela Rasyid, Diandra Kamila Safitri, Nur Aziza Sarah Frantiska Santoso Shinta Budi Astuti Sinaga, Gerika Uli Sofyan Bantasyam Susilawati, Susilawati Suyatna, Andini Rahmawati Tryas Chasbiandani Tyahya Whisnu Hendratni Wahyoeni, Sri Irviati Wahyudi, Ade Yetty Murni