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Pengaruh Kebijakan Dividen, Dewan Komisaris Independen, Corporate Social Responsibility, dan Profitabilitas Terhadap Nilai Perusahaan Nurul Rahmawati; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 1 No. 2 (2022): Oktober : Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1263.247 KB) | DOI: 10.30640/jumma45.v1i2.326

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kebijakan dividen, dewan komisaris independen, tanggung jawab sosial perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Jangka waktu penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021. Populasi penelitian ini meliputi seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 18 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website Bursa Efek Indonesia (BEI). Metode analisis yang digunakan adalah analisis regresi logistik data panel yang didukung oleh aplikasi program Eviews. Hasil penelitian ini menunjukkan bahwa kebijakan dividen, tanggung jawab sosial perusahaan, dan profitabilitas tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen berpengaruh terhadap nilai perusahaan, dan kebijakan dividen, dewan komisaris independen, tanggung jawab sosial perusahaan, dan profitabilitas secara bersama-sama berpengaruh terhadap nilai perusahaan. . Kata kunci: nilai perusahaan, kebijakan dividen, dewan komisaris independen, tanggung jawab sosial perusahaan, dan profitabilitas.
Pengaruh Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Dewan Direksi terhadap Sustainability Report Disclosure Septi Ludianah; Dirvi Surya Abbas; Imam Hidayat; Triana Zuhrotun Aulia
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 3 (2022): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.361 KB) | DOI: 10.56910/jumbiwira.v1i3.259

Abstract

The purpose of this study is to empirically prove the effect of profitability, Institutional Ownership Independent Board of Commissioners and Board of Directors Towards Sustainability Report Disclosure (In Sector Companies Mining Listed on the Indonesia Stock Exchange for the Period 2018 – 2021 ) The population of this study includes all companies in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Technique sampling using purposive sampling technique. Based on predetermined criteria obtained 10 companies. Type of data used is secondary data obtained from the official website of each company mining. The analytical method used is data logical regression analysis panel. The results showed that profitability, institutional ownership and The Independent Board of Commissioners has no effect on the Sustainability Report Disclosure, while the Board of Directors has a significant positive effect Sustainability Report Disclosure. Taken together, the research shows that Profitability, Institutional Ownership, Independent Board of Commissioners and Board of Directors on Sustainability Report Disclosure.
The Introduction and Implementation of Digital Payments through QRIS for MSMEs in Kelurahan Suka Asih, Tangerang City to Realize a Green Economy as Part of Sustainable Indonesian Development Triana Zuhrotun Aulia; Sudarmanto, Eko; Susilo, Priyo
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 2 (2025): Juni: Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i2.1258

Abstract

This activity aims to increase understanding of digital-based payments using the Quick Response Code Indonesian Standard (QRIS) for MSMEs and the general public in Kelurahan Suka Asih, Tangerang City. This activity was carried out using seminar methods, socialization and assistance in the use of QRIS for MSMEs. The results of this community service activity show that the knowledge and understanding of residents about QRIS has an impact on the use of QRIS in the future. This community service activity, in addition to supporting the Tangerang City government program in growing a digital-based people's economy, also opens wider access for the community to financial services to encourage financial inclusion and reduce economic disparities in Tangerang City.
Pendampingan Pemanfaatan Teknologi Informasi dan Komunikasi dalam Meningkatkan Minat Belajar Akuntansi Pada Siswa SMKN 3 Surakarta: Pengabdian Triana Zuhrotun Aulia; Ayu Puspita Sari; Eko Sudarmanto; Tri Widyastuti Ningsih; Umi Haryani; Zuliyati; M. Dedy Eko Trisyono Safari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1037

Abstract

Program Pengabdian kepada Masyarakat yang diselenggarakan oleh Ikatan Cendekiawan Muda Akuntansi (ICMA) di SMKN 3 Surakarta bertujuan untuk meningkatkan minat belajar siswa pada mata pelajaran Akuntansi melalui pemanfaatan Teknologi Informasi dan Komunikasi (TIK). Metode yang digunakan dalam program ini meliputi pelatihan penggunaan software akuntansi, workshop pemanfaatan aplikasi pembelajaran online, pendampingan penerapan TIK dalam tugas-tugas akuntansi, serta monitoring dan evaluasi. Pendekatan ini dirancang untuk memberikan pengalaman pembelajaran yang interaktif dan aplikatif, sehingga siswa dapat memahami konsep-konsep Akuntansi secara lebih kontekstual dan efektif. Hasil program menunjukkan adanya peningkatan signifikan dalam motivasi belajar siswa, terutama dalam memahami dan menerapkan materi Akuntansi. Selain itu, siswa juga berhasil menguasai keterampilan digital yang dapat mendukung proses pembelajaran mereka. Program ini diharapkan dapat menjadi model bagi sekolah-sekolah lain dalam memanfaatkan teknologi untuk meningkatkan kualitas pendidikan. Keberhasilan ini membuka peluang untuk pengembangan pendekatan serupa dalam berbagai bidang studi lainnya.
THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP? Zab Ass'ad Ibrahim; Hari Sulistyo Wibowo; Muhammad Fachry Fahreza; Hakim, Mohamad Zulman; Triana Zuhrotun Aulia; Imas Kismanah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.604

Abstract

Investigating Institutional Ownership Moderates: The Effect of Leverage, Profitability, and Ownership of Company Size on Tax Planning in Consumer Cyclicals Sector Companies listed on the Indonesia Stock Exchange between 2018 and 2023 is the main objective of this study. The study's population consists of consumer cyclical companies that were listed on the Indonesia Stock Exchange between 2018 and 2023. Over the course of three years, 11 companies out of 153 were chosen for this study using the purposive sample technique. Panel Data Regression Analysis is used in this work. Eviews12 software is used in this investigation. According to the study's findings, (1) leverage has no discernible impact on tax planning. (2) Tax planning is not much impacted by profitability. (3) Tax planning is significantly impacted by the size of the company. (4) The impact of leverage, profitability, and company size on tax planning cannot be moderated by institutional ownership.
PENGARUH PERENCANAAN PAJAK, FEE AUDIT, DAN GCG TERHADAP MANAJEMEN LABA DENGAN PEMODERASI KEPEMILIKAN MANAJERIAL Eko Sudarmanto; Triana Zuhrotun Aulia; Siti Rosmayanty
Jurnal Trial Balance Vol. 1 No. 2 (2023)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v1i2.76

Abstract

The purpose of this study is to determine the effect of tax planning, audit fees, good corporate governance on earnings management with managerial ownership as moderator for food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) for 2018-2022. This study uses a quantitative approach. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sampling technique use purposive sampling and obtained a sample of 10 companies. The data analysis technique used is moderation regression analysis. The results of this study indicated that audit fees, independent board of commissioners, and institutional ownership have an effect on earnings management, tax planning has no effect on earnings management and managerial ownership is able to moderate audit fees and institutional ownership on profit management, managerial ownership not being able to moderate tax planning and independent board of commissioners against earnings management.