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Tax Literacy for SMEs to Students’on Universitas Tekhnologi Mara, Malaysia Fuadah, Luk Luk; Wahyudi, Tertiarto; Muktarudin, Muktarudin; Andriana, Isni; Kalsum, Umi; Safitri, Rika Henda; Novelia, Rizka; Arisman, Anton
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.952

Abstract

This Community Service is held with the Accounting Research Institute (ARI) of Universitas Tekhnologi MARA (UiTM), Malaysia. The primary goal of this service is that participants are expected to understand taxation for Small and Medium Enterprises in Indonesia. Participants can also understand taxation in Indonesia, especially for Small and Medium Enterprises so that it can be compared with the conditions in Malaysia. The method used in the discussion of tax literacy for small and medium enterprises is online, namely via zoom. It was implemented on October 25, 2024, which was held at 7:30 WIB where there was a 1 hour difference with Malaysia, namely 08:30. This activity was carried out using zoom online which was attended by 3 classes chaired by Dr. Muhammad Nazmul Hoque from the Faculty of Accountancy, Universitas Teknologi Mara, Malaysia. At the time of zoom, not only students from Malaysia, but also students from Indonesia with the resource person being Prof. Dr. Luk Luk Fuadah, SE., MBA., Ak., CA. Contributions for ARI UiTM Students include Improving Practical Tax Knowledge, Strengthening Soft Skills, Field Experience, Understanding Tax in a Social Context, Strengthening the Role as an Agent of Change.
The Effect of Job Insecurity and Job Stress on Turnover Intention with Job Satisfaction as a Mediation Variable Sari, Okta Puspa; Zunaidah, Zunaidah; Andriana, Isni
Devotion : Journal of Research and Community Service Vol. 4 No. 9 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i9.551

Abstract

Study this aim for knowing the influence of job insecurity and job stress on the turnover intention with job satisfaction as variable mediation employee at PT. Graha Maju Property Palembang. Study this done with use approach quantitative with sample 130 employee at PT. Graha Maju Property Palembang. Data processing using Structural Equation Modeling (SEM) with the Smart PLS program. Research results show that job insecurity and job stress are influential and significant to turnover intention. Job satisfaction has a significant effect on turnover intention and can partially mediate the relationship between job insecurity and job stress among employees at PT. Graha Maju Property Palembang.
The Effect of Financial Leverage, Profitability and Dividend Policy on Firm Value Qowiyyul Adib, Hanaf; Widiyanti, Marlina; Muhammad Husni Thamrin, Kemas; Andriana, Isni
Devotion : Journal of Research and Community Service Vol. 5 No. 10 (2024): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v5i10.19685

Abstract

This research provides valuable insights into the factors influencing company value within the manufacturing sector, specifically the cement subsector in Indonesia. Financial leverage, profitability, and dividend policy are key variables examined, as they significantly impact a company's financial health and market perception. Financial leverage reflects a company’s reliance on debt financing relative to equity, and the study shows that higher leverage can positively affect company value if managed effectively, thereby increasing returns for shareholders. Profitability, often measured through indicators such as Return on Assets (ROA) or Return on Equity (ROE), also plays a significant role in enhancing company value, as it reflects efficient resource management and attracts investor interest. Additionally, a consistent dividend policy reinforces the company’s reputation and draws investors, contributing positively to company value in the stock market. The findings emphasize that cement subsector companies with balanced leverage, solid profitability, and a consistent dividend policy tend to perform better in terms of company value, providing essential insights for stakeholders in optimizing strategies to maximize company value.
Pengaruh Lingkungan Kerja Non Fisik terhadap Kinerja Karyawan: Studi Kasus pada PT. Kimia Farma Apotek Palembang Alhari Ramadana, Muhammad; Andriana, Isni; Farla, Wita
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 1 (2024): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.287

Abstract

The purpose of this study was to determine the effect of non-physical work environment on employees of PT. Kimia Farma Apotek Palembang. The population in this study were 74 respondents, all employees of PT. Kimia Farma Apotek Palembang. The sampling technique used a saturated sampling technique (census) with questionnaires distributed to all employees of PT. Kimia Farma Apotek Palembang and the data analysis technique used was simple linear regression analysis. The results of this study indicate that there is a positive and significant influence between non-physical work environment on employee performance
Environmental, Social and Governance (ESG) Fuadah, Luk Luk; Mukhtarudin, Mukhtarudin; Andriana, Isni; Arisman, Anton
Integrated Journal of Business and Economics (IJBE) Vol 7, No 2 (2023): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v7i2.706

Abstract

This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG).  This paper reviews 25 papers published between 2021 and 2022.  The stakeholder theory is widely used in research from previous studies on ESG. The 25 papers were published at the Q1 level from Scimagojr.  Most studies conducted their studies by using quantitative methods that mostly used primary data, especially from the Stock Exchange. However, some studies used the qualitative methods. The dominant discussion in these articles is ESG disclosure and also ESG performance. Therefore, future research suggests focusing on topics regarding ESG disclosure or ESG Performance. The next suggestion related to the methods used for future research is a qualitative method, for example, by conducting case studies and direct interviews with sources. The final suggestion for future research that is beneficial to all stakeholders
Pengaruh Kebijakan Dividen, Profitabilitas dan Keputusan Investasi terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Rahmaneeyuda , Larasati; Andriana, Isni; Taufik
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.853

Abstract

This research aims to determine the impact of dividend policies, profitability, and investment decisions on the value of companies in the mining sector listed on the Indonesian Stock Exchange. This research uses quantitative data with a secondary data source obtained from the Indonesian Stock Exchange financial reports. Sampling in this study used purposive sampling techniques and obtained 10 companies as samples for research. The analysis technique used is linear regression analysis using SPSS 2.7. The results of the research show that Dividend Policy (DPR) and Investment Decisions (FATA) have no effect on the Company’s Value (PER), while rentability (ROA) has a significant negative impact on the company’s value. (PER).
Pengaruh Arus Kas Terhadap Financial Distress pada Sektor Infrastruktur yang Terdaftar di BEI Yuniar, Eka; Andriana, Isni; Taufik
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.854

Abstract

This study aims to determine the effect of financial distress of cash flow. The type of data used is secondary data. Data collection techniques in this research used documentation studies and literature studies. The data is obtained from Bursa Efek Indonesia. All financial data used in this research is expressed in Rupiah units. The population in this study is a company sector of infrastructure which are listed in Indonesia Stock Exchange for the period 2018-2022, with a total sample of 110(22x5) companies selected using the method purposive sampling and the grouped into two categories, namely 27 included in the category of financial distress and 83 included in the the category of non financial distress. The data analysis technique used is regression logistic analysis using SPSS verison 2.5 software. The result of the research concluded that operating activities of cash flow has no effect on financial distress, investment activities of cash flow has no effect on financial distress and financing activities of cash flow has a positive effect on financial distress.
Financial Performance of BUMN Go Public on The Indonesian Stock Exchange on Company Value Titania Anggraini; Isni Andriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.859

Abstract

This research aims to analyze company performance based on the financial aspects of BUMN: Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, inventory turnover, total asset turnover, ratio of own capital to total assets of BUMN companies go public listed on the Indonesian Stock Exchange on company value. The research period is 5 years, namely the 2018-2022 period. This study uses a quantitative approach. This research method uses panel data regression analysis with a research period of 2018-2022 with estimates ordinary least square (OLS), random effect model (REM), and fixed effect model (FEM), and the population used in this research was 114 BUMN companies and the sampling method was using samples with certain criteria. The sample used was 23 BUMN go public companies listed on the Indonesia Stock Exchange. The research results show that shareholder returns (ROE) have a significant positive effect on company value. Cash ratio, current ratio, Return on Investment, Inventory Turnover, Collection Periods, total asset turnover and the ratio of own capital to total assets do not have a significant effect on company value.
Pengaruh Modal Kerja terhadap Profitabilitas pada Perbankan di Negara Kawasan Asia Tenggara Resa Seftiandini; Isni Andriana; Kemas M. Husni Thamrin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.927

Abstract

This study aims to determine the effect of working capital on profitability in banking Southeast Asian countries. The type of data used is secondary data. Data collection techniques in this research used documentation studies and literature studies. The data obtained from the documentation study is a dataset from Moody's Analytics BankFocus and documents. All financial data used in this research is expressed in USD units. The population in this study are six countries operating in Southeast Asian countries in 2017-2022 totaling 295 banks using a purposive sampling technique. The sample used was 63 banks in the Philippines, Indonesia, Malaysia, Singapore, Thailand and Vietnam. The data analysis technique used is multiple linear regression analysis using SPSS version 2.6 software. The results showed that the debtor collection period (DCP) had no effect, the creditor payment period (CPP) had a significant positive effect, the cash conversion cycle (CCC) had no effect, and the banking ratio (BR) had a significant positive effect on net profit margin.
Pengaruh Perputaran Modal Kerja dan Pertumbuhan Penjualan Terhadap Profitabilitas dengan Likuiditas sebagai Variabel Moderating pada Perusahaan Subsektor Pertambangan Logam Mineral yang Terdaftar di Bursa Efek Indonesia Ema Yuliani; Marlina Widiyanti; Andriana, Isni
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.940

Abstract

This study aims to examine how the effect of working capital turnover and sales growth on profitability with liquidity as a moderating variable listed on the Indonesia Stock Exchange in the 2018-2022 period. Using secondary data from 10 companies, the results show that working capital turnover has a positive effect on profitability and sales growth has a positive effect on profitability. Moderation Regression Analysis is also used to test the moderating effect of liquidity. Liquidity has a positive effect on profitability and is able to moderate and directly influence the relationship between working capital turnover and sales growth on profitability. The implication of this research is that investors must pay attention to information about liquidity and macroeconomic conditions.
Co-Authors -, Zunaidah Abdul Bashir Abdul Bashir Adam, Muhamad Afrian, Rendy Afriyadi Cahyadi, Afriyadi Agung Putra Raneo Agustina Hanafi Ahmad Maulana Akhmad Nazaruddin Akhmad Nazaruddin, Akhmad Aldani, Dhiya Shofi Aldira, Zahwa Namira Alfin Febrianti Alhari Ramadana, Muhammad Alysa, Alysa Anna Yulianita Annisa Meilani Arisman, Anton Axelino, Tristan Ayu Tri Maharani, Firga Azzahra, Aqilla Fatimah Badia Perizade Badia Perizade Baiq Mulianah Bambang Suseno Basri, Michelle Bembi Farizal Cintya Marisa Daffa Akbar Redian Desi Pitriani Dewi Meilinda Panduwinata Dhia Sellya Mufida Susilo Diah Natalisa Didik Susetyo Dila Ardila Dwi Agustina Ellen Putri Wulandari Ema Yuliani Endah Purnama Sari Endi Djoyo Negoro W Endriana Luckita Sari Etina Wati Fadly Usman Fahira Dhea Azzahra Farizal, Bembi Farla, Wita Farrell Farhan Zhafiri Fida Muthia Fida Muthia Fida Muthia Firga Ayu Tri Maharani Fitri Anggraini, Fitri Foreski, Anggun Fuadah, Luk Luk Gracia, Fransisca H. Isnurhadi H. M. A. Rasyid HS Umrie Haqqie Muflicha Bissalamy Harson Harson Hera Febria Mavilinda Husni Thamrin, Kemas Muhammad Iisnawati, Iisnawati Ikaputri, Tasya Dian Ilham Dicardo Inayah Mutiara Beffilia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Jefry Caisar Josephine Surya Karimudin, Yos Kemas M Husni Thamrin Kemas M Husni Thamrin KEMAS M HUSNI THAMRIN, KEMAS M HUSNI Kemas M. Husni Thamrin Kemas M. Husni Thamrin Kemas M. Husni Thamrin Kemas M. Husni Thamrin Kemas M.Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Husni Thamrin Kemas Muhammad Thamrin Kemas Thamrin Khalisah Chaidir, Kiara Shafah Khoirun Nisa Khoirun Nisa Az-Zahra Kms. M Husni Thamrin Lency Puspa Sari Lestari, Betaria Lina Dameria Siregar Lina Dameria Siregar Lukman, Muhammad Aditya Luluh Abdilah M Rafli Afda M. A. Emeraldy Rajaya M. Afif Zamroni M. Alfin Fatikh M. Arief Noer Wibowo M. Arief Nur Wibowo Hartas Malinda, Shelfi Marlina Widiyanti Marlina Widiyanti Marlina Widiyanti Marlina Widiyanti Marlina Widiyanti, Marlina Marshanda Nurafriza Mauhibur Rokhman Mavilinda, Hera Febria Meileginta Kaban Melida Sari Mentari Khikhim Meutia Aisyah Nabila Mia Audina Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Mohammad Maulana Nur Kholis Muchsin Saggaff Shihab Muhamad Adam Muhammad Alhari Ramadan Muhammad Husni Thamrin, Kemas Muhammad Ichsan Hadjri Muhammad Ilham Fakhirin Muhammad Ilham Fakhirin Muhammad Qustur Fais Muhammad Tri Luthfillah Muhammad Tri Luthfillah Muizzuddin Muizzuddin Muizzuddin Muizzuddin Muizzuddin, Muizzuddin Muizzudin Muizzudin Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Muthia, Fida Mutiara Indah Mutiara, Mirza Rizki Muzakir Achmady Mu’izzudin Nabila Firda Nabila Salsabella Nabila Salsabella Namira Rifanka Nazeli Adnan Nofiawaty Nofiawaty Nofiawaty Nofiawaty Nova Rina Novayanti Simalango Novelia, Rizka Nur, Nur Khairiyah Anita Nasution Parama Santati Permatasari, Ulfi Nurindah Pratama, Muhammad Dieo Cahya Puspita, Reni Ayu Puteri, Fatimah Eka Putra Farakhan Zaki Putri Siski Putri Siti Ammanah Putri Velli Asri Qowiyyul Adib, Hanaf Rahma Febrianti Rahmaneeyuda , Larasati Rani Safitri Rasyid HS Umrie Resa Novita Resa Seftiandini Reza Ghasarma REZA GHASARMAN, REZA Rifanka, Namira Salsa Rika Henda Safitri, Rika Henda Rivanny Astricia Rohman, Abdul Santati, Parama Saputri, Nyimas Dewi Murnila Sari, Endriana Luckita Sari, Okta Puspa Septa Fidriansyah Shahlaila Lutfia Rahman Shelfi Malinda Shelfi Malinda Shelfi Malinda Silvianti, Silvianti Sri Wahyuni Stella Ovinda Suhaily Shahimi Sulastri Sulastri Sulastri Sulastri Taufik Taufik Taufik Taufik . Tertiarto Wahyudi Thamrin, Kemas Muhammad Husni Titania Anggraini Ulfi Nurindah Permatasari Umi Kalsum Umi Kalsum Umi Kalsum Utami, Dina Nabila Veni Saputri Vina Vira Febrisa WIRDA MARDYANINGSIH Yeni Rahmadani Yoga Yudha Pratama Yos Karimudin Yudistria, Yuyus Yulia Hamdaini Putri Yuliani Yuliani Yuliani Yuliani Yuliani Yuliani Yuliani Yuniar, Eka Yunita, Dessy Zakaria Wahab Zakaria Wahab Zunaidah Zunaidah Zunaidah Zunaidah Zunaidah  Kemas M. Husni Thamrin