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All Journal PERMANA The Indonesian Accounting Review Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Otoritas : Jurnal Ilmu Pemerintahan Jurnal ASET (Akuntansi Riset) Fokus Ekonomi Sketsa Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Economic Education Journal Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Abdimas Mandiri Jurnal Akuntansi Jurnal Inovasi Ekonomi Jurnal Industri Kreatif dan Kewirausahaan Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Nusantara MANAJEMEN Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Public Accounting (JPA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Jurnal Keuangan dan Bisnis Riwayat: Educational Journal of History and Humanities Journal of Community Empowerment Journal of Information System & Business Management (ISBM) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dewi Indriasih
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
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Pengaruh Independensi, Pengalaman Audit, Profesionalisme, dan Kompetensi Terhadap Kinerja Auditor Internal Aulia, Fauziah Dinda; Indriasih, Dewi
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Vol. 5 No. 1 (2024): November
Publisher : Majors Accounting, Faculty of Economics and Business, Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/jabko.v5i1.83

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Inde­pen­densi, Pengalaman Audit, Profesionalisme, dan Kompetensi ter­ha­dap Kinerja Auditor Internal pada Kantor Inspektorat Eks Karesidenan Pekalongan. Jenis penelitian ini adalah kuantitatif. Data yang digunakan pada penelitian ini adalah data primer. Populasi sebanyak 7 Kantor Inspektorat yang berada diwilayah Eks Karesidenan Pekalongan. Sampel penelitian sebanyak 142 auditor internal, sedangkan data kuesioner yang tidak dikem­ba­li­kan sebanyak 6 orang karena adanya mutasi jabatan dan pe­ga­wai, sehingga data kuesioner yang diterima sebanyak 136 responden. Pengambilan sampel dalam penelitian ini meng­gu­na­kan teknik sampling jenuh. Sampel jenuh adalah penentuan sampel yang menjadikan anggota populasi digunakan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda dengan menggunakan program SPPS 22. Hasil penelitian ini menunjukan Pengalaman Audit dan Pro­fe­sio­na­lis­me berpengaruh positif terhadap Kinerja Audit Internal. Seda­ng­kan Independensi dan Kompetensi tidak berpengaruh ter­ha­dap Kinerja Audit Internal.
CARBON EMISSION DISCLOSURE, GREEN INNOVATION, STAKEHOLDER PRESSURE, ISO 14001, DAN GCG TERHADAP NILAI PERUSAHAAN Sari, Nur Mala; Indriasih, Dewi; Firmansyah, Fahmi
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1545

Abstract

Purpose: This study examines the effects of carbon emission disclosure, green innovation, stakeholder pressure, and ISO 14001 certification on firm value, with good corporate governance as a moderating variable in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Design/Methodology/Approach: A quantitative approach was applied using secondary data from 45 purposively selected firms, totaling 225 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS 22. Findings: Carbon emission disclosure and ISO 14001 certification positively affect firm value, while green innovation and stakeholder pressure show no significant impact. Good corporate governance weakens the effects of all four variables on firm value. Practical Implications: Companies should strengthen governance and environmental transparency to enhance corporate value and credibility. Originality/Value: This study contributes to sustainability and governance research by evidencing the weakening moderating role of good corporate governance in Indonesia’s energy sector.
GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY, PROFITABILITY, AND FINANCIAL DISTRESS: THEIR INFLUENCE ON TAX AGGRESSIVENESS Bachtiar, A. Zani; Indriasih, Dewi; Astutie, Yanti Puji
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1546

Abstract

Purpose: This study examines the influence of Good Corporate Governance (GCG), capital intensity, profitability, and financial distress on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Design/Methodology/Approach: A quantitative method was applied using multiple linear regression to test the proposed hypotheses. GCG was proxied by independent commissioners, audit committees, and institutional ownership. Findings: The results indicate that GCG, capital intensity, and financial distress have no significant effect on tax aggressiveness, while profitability has a negative and significant effect. The findings suggest that higher profitability reduces the tendency for aggressive tax behavior. Practical Implications: The study emphasizes the importance of strengthening governance mechanisms and transparency to prevent opportunistic tax practices. Originality/Value: This research contributes to the understanding of how corporate governance and firm characteristics affect tax aggressiveness in emerging markets.
PENGARUH CONSERVATISM, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Iftikhor, Adelia Nur; Indriasih, Dewi; Fajri, Aminul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3356

Abstract

Introduction: The purpose of this study is to investigate experimentally how capital intensity, transfer pricing, and conservatism affect tax evasion in the food and beverage industry of the Indonesia Stock Exchange-listed manufacturing companies between 2020 and 2024.Methods: This study used a dataset and a quantitative methodology. The sample consisted of companies that produce food and beverages and are traded on the Indonesian Stock Exchange between 2020 and 2024. The purposeful sampling method was employed, and 37 businesses in met the selection requirements. The data analysis method used in this study was multiple linear regression.Results: According to this analysis, tax evasion in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2024 was negatively impacted by conservatism, transfer pricing had a positive impact on tax avoidance, but capital intensity did not affect tax avoidance. From 2020 to 2024, capital intensity had little bearing on tax evasion in food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX). To compare the findings with those of this study, future research is expected to use alternative factors or include variables that can affect tax evasion, such as company size, profitability, or leverage. Additionally, the research term or the research object may be extended. Keywords.: Capital Intensity, Conservatism, Tax Avoidance, Transfer Pricing
FAKTOR-FAKTOR PENENTU STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN: BUKTI DARI BURSA EFEK INDONESIA TAHUN 2020-2024 Silviana, Putri; Indriasih, Dewi; Fanani, Baihaqi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3380

Abstract

Introduction: The study looks at how capital structure is affected by internal financial characteristics in food and beverage companies listed and registered on the Indonesian Stock Exchange between 2020 and 2024. The elements include effective tax rates, firm size, business risk, sales growth, and non-debt tax shield. Given the strategic importance of capital structure in maintaining financial resilience, the study focuses on the food and beverage industry, which has shown remarkable adaptation during the post-pandemic period.Methods: The annual reports of sixty-three food and beverage companies listed on the Indonesia Stock Exchange provided the secondary data for this quantitative analysis. These yearly reports include 315 company-year observations, are included in these yearly reports, which span the years 2020-2024. In order to meet the normalcy assumption and enhance the validity of the regression model, outliers were found using case-by-case diagnostic techniques prior to regression testing.Results: The results show that business risk significantly and negatively affects capital structure. This implies that companies with more business risk tend to use less funding. Conversely, non-debt tax shield, firm size, sales growth, or effective tax rate are found to have a statistically significant influence on capital structure decisions. Keywords: Business Risk , Capital Structure, Effective Tax Rate, Firm Size, Non-Debt Tax Shield, Sales Growth
Pengaruh Ketahanan Keuangan, Literasi Keuangan dan Pemberdayaan Perempuan terhadap Kemandirian Keuangan Perempuan Nelayan di Kabupaten Indramayu Indriasih, Dewi; Sri Mulyantini
SKeTsa Bisnis (e-jurnal) Vol 11 No 02 (2024): Sketsa Bisnis
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i02.5524

Abstract

AbstractFinancial independence creates economic independence, however the level of financial independence of women in fishing villages on the North coast of West Java is still low, which causes high numbers of victims of financial crimes which increases the level of poverty. This research wants to examine a model of financial resilience and women's empowerment that creates financial independence. The research method uses quantitative methods, data collection was carried out through surveys of groups of women driving the PKK in 32 fishing villages in 11 sub-districts as well as in-depth observations of the district government apparatus. The data processing method uses SPSS software to obtain the results of t-count and hypothesis testing. The results are the variables that directly affect financial independence are financial literacy and financial resilience have a positive effect while women's empowerment has a negative effect. The results of this study are useful for local governments in preparing policy instruments for women's equality and justice through empowerment that considers all aspects needed to avoid poverty, towards sustainable financial independence. AbstrakKemandirian keuangan menciptakan kemandirian ekonomi, namun tingkat kemandirian keuangan kaum perempuan desa nelayan yang berada di pantai Utara Jawa Barat masih rendah, yang menyebabkan tingginya korban kejahatan keuangan yang menambah tingkat kemiskinan. Penelitian ini ingin mengkaji pengaruh literasi keuangan, ketahanan keuangan dan pemberdayaan keuangan terhadap kemandirian keuangan. Metode penelitian menggunakan metode kuantitatif, pengumpulan data dilakukan melalu survey kepada kelompok perempuan penggerak PKK pada 32 desa nelayan di 11 Kecamatan serta observasi mendalam terhadap perangkat pemerintahan kabupaten. Metode pengolahan data menggunakan software SPSS untuk memperoleh hasil perhitungan t-hitung dan pengujian hipotesis. Hasilnya bahwa variabel yang mempengaruhi kemandirian keuangan secara langsung adalah literasi keuangan dan ketahanan keuangan berpengaruh positif sedangkan Pemberdayaan perempuan berpengaruh negative. Hasil penelitian ini bermanfaat bagi pemerintah daerah dalam menyiapkan perangkat kebijakan bagi kesetaraan dan keadilan kaum perempuan melalui pemberdayaan yang mempertimbangkan semua aspek yang dibutuhkan agar terhindar dari kemiskinan, menuju kemandirian keuangan yang berkelanjutan.
Pengaruh Kemampuan Literasi Hard Skill dan Soft Skill terhadap Self Efficacy Mahasiswa pada Pengguna Platform Digital Job Seeker (Study Kasus Mahasiswa Aktif dan Alumni Universitas Pancasakti Tegal) Faiz Irsyad Prasetyo; Deddy Prihadi; Dewi Indriasih; Febri Yoga Sapta Raharjo; Elsa Kholifatul Nur Rachmadani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 4 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss4pp834-844

Abstract

The market in the current digital era is very broad, which can be seen from the many Job Seeker-based platforms or applications. Universities are actually one of the largest producers of competent workforce, of course they need to create a strong character. Higher education can be a forum for the creation of Hard Skills and Soft Skills which can produce high Self Efficacy so that links and matches can be created in the labor market. This research aims to find out whether Hard Skills and Soft Skills have a positive effect on Self Efficacy among job seeker platform users. This research uses the explanatory type. The sampling method used is non-probability sampling with a convenience sampling approach which is distributed online via Google form. A total of 80 active students and alumni of Pancasakti University Tegal using the Job Seeker Platform were used as research samples with a measurement scale using a Likert scale. The data analysis and processing used in this research uses descriptive analysis and Structural Equation Modeling (SEM) analysis using the Partial Least Square (PLS) method. The results of this research show that Hard Skills and Soft Skills influence Self Efficacy.
Bridging the gender gap: women in fisheries industry policy on the North Coast of West Java, indonesia Indriasih, Dewi; Mulyantini, Sri; Fajri, Aminul; Rimbawan, Teguh
Otoritas : Jurnal Ilmu Pemerintahan Vol. 13 No. 3 (2023): (December 2023)
Publisher : Department of Government Studies, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ojip.v13i3.12872

Abstract

The purpose of the study is to examine the model of women's empowerment in creating financial independence. The research method uses a qualitative descriptive approach, data collection is carried out through in-depth interviews with relevant stakeholders, namely women's mobilization shops in fishing villages in 11 sub-districts and 32 villages in Indramayu, Manpower Office, Fisheries and Marine Service, Social Service, Environment Office. Data analysis using the help of Nvivo 12 Plus software for visualization and mapping data conclusions. The result of this study is the strategy of empowering women in creating financial independence, showing that the empowerment of women in fishing villages in North Coast, West Java uses a partnership strategy. The research result that awareness and socialization were carried out by village cadres who had been trained by several agencies. The government agencies that appointed to carried out  several empowerments program for women's groups, namely by the Manpower Agency, Fisheries and Marine Agency, Social Service Agency, Environmental Affairs Agency with utilizing the potential of local resources. Strategies to increase the capacity of women empowerment are carried out training and mentoring around financial and business literacy and strengthening social capital, as well as environmental awareness.
Bangkitkan Semangat, Ciptakan Peluang dengan Berwirausaha di Masa Pandemi Indriasih, Dewi; Rahmatika, Dien Noviany; Fajri, Aminul; Suwandi, Suwandi; Mulyantini, Sri
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 14, No 3 (2023): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v14i3.12668

Abstract

Tujuan dari kegiatan pengabdian ini yaitu untuk memberi motivasi kepada siswa-siswa SMK Negeri 2 Tegal khususnya siswa kelas 3 yang akan menghadapi kelulusan agar mereka mempunyai semangat untuk memulai berwirausaha terutama di masa pandemi ini. Metode kegiatan pengabdian ini yaitu presentasi, pemberian motivasi, ice breaking, serta sesi tanya jawab dan diskusi. Materi yang akan disampaikan yaitu mengenai konsep kewirausahaan, cara mendirikan usaha, strategi pemasaran, dan dampak bisnis alih teknologi. Hasil dari kegiatan pengabdian ini adalah tumbuhnya semangat para siswa untuk berwirausaha yang dilihat dari peran aktif siswa dalam bertanya dan diskusi terkait kewirausahaan.
Penentuan Profitabilitas Koperasi melalui Efisiensi Modal Kerja dan Efektivitas Pengendalian Biaya ., Ariyanti; Indriasih, Dewi; ., Tabrani
Jurnal Kajian Akuntansi Vol 1 No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.508

Abstract

Abstract This study is aimed to analyze the efficiency of working capital and the effectiveness of cost control on probability. Population and sample in this research is Financial statement of PKP-RI Tegal City in 2012-2016. The Collection data in this study is quantitative. Sources of data in this study is secondary data which is obtained from financial statements PKP-RI Tegal city in 2012-2016. The Data collection technique in this research is documentations. Data analysis method use Trend analysis. The result indicate that the working capital efficiency is descreased, the working capital rotation was only 0,49% in 2013 mean while the lowest working capital rotation in 2016 was 0,29% this had impact on the low profitability level meanwhile the effectiveness of cost control also descreased but it is not significant. At the level of profitability of PKP-RI Tegal City also get fluctuations, the highest profitability level in 2012 is 2,02% meanwhile the lowest is in 2013 at 1,43 and it is still below the standard.Keywords: Working Capital; Cost Control; Profitability.Abstrak Penelitian ini bertujuan untuk menganalisis efisiensi modal kerja dan efektivitas pengendalian biaya terhadap profitabilitas. Populasi dan sampel dalam penelitian ini adalah laporan keuangan PKP-RI Kota Tegal tahun 2012-2016. Data yang dikumpulkan dalam penelitian ini adalah kuantitatif. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan PKP-RI Kota Tegal tahun 2012-2016. Dalam penelitian ini teknik pengumpulan datanya adalah dokumentasi. Metode analisis data yang digunakan adalah analisis trend. Hasil penelitian menunjukan bahwa efisiensi modal kerja mengalami penurunan, perputaran modal kerja paling tinggi hanya 0,49 kali pada tahun 2013 sedangkan tingkat perputaran modal kerja paling rendah pada thun 2016 sebesar 0,29 kali.Hal ini berdampak pada tingkat profitabilitas yang rendah sedangkan efektivitas pengendalian biaya juga mengalami penurunan tetapi tidak signifikan. Pada tingkat profitabilitas PKP-RI Kota Tegal juga mengalami fluktuasi, tinggkat profitabilitas tertinggi ada di tahun 2012 sebesar 2,02% sedangkan terendah ada di tahun 2013 sebesar 1,43% dan masih di bawah standar.Kata Kunci: Modal Kerja; Pengendalian Biaya; Profitabilitas.
Co-Authors Abdullah Mubarok Abdulloh Mubarok agnes dwita susilawati agnes_dwita Agung Yulianto Agus Wibowo Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti ., Ariyanti Ariyanti, Mrs. Aulia, Fauziah Dinda Bachtiar, A. Zani Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Budi Susetyo Catur Wahyudi Deddy Prihadi Dessi Rosdiana Dewi Puji Astuti Dien Noviany Rahmatika Dinda Febriana Elsa Kholifatul Nur Rachmadani Ely Agustina Eva Anggra Yunita Eva Anggra Yunita Faiz Irsyad Prasetyo Febri Yoga Sapta Raharjo Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Hari Setiyawati Hasanah, Ari Kurniawati Himatul Aulia Iftikhor, Adelia Nur Inayah Adi Sari Ira Maya Hapsari Irwan Prasetyo Izul Mustika Ratu Jaka Wasito Jaka Waskita Jaka Waskito Jaka Waskito Juli Riyanto Tri Wijaya Khafidah, Tiara Aenun Kristina Nimas Wijayanti Kristina Wijayanti Lestari Ayu Handayani Lidiawati, Shailla Nisa Lisa Nuriyatul Azizah Mahben Jalil Mahben Jalil Manik, Rizki Maylinda Mei Rani Amalia Moh. Irkham Mohammad Arridho Nur Amin Mulyantini, Sri Niken Wahyu Niken Wahyu C Noor Zuhry, Noor Nur Anisa Nur Indriyati Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Permananingrum, Adilah Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Regina Maretha Rimbawan, Teguh Rissa Rosita Rosma Rosmawati Sari, Nur Mala Setyowati Subroto Setyowati Subroto Setyowati Subroto Silviana, Putri Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani . Tabrani, Mr. Tety Yuliani Tiara Aenun Khafidah UNGGUL SUGIHARTO UNGGUL SUGIHARTO WAHYUDI Wahyudi Wasito, Jaka Wati, Indi Rakhma Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra