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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Business and Accounting Research (IJEBAR) Management Studies and Entrepreneurship Journal (MSEJ) Literatus Community Development Journal: Jurnal Pengabdian Masyarakat Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Research and Social Sciences (IJERSC) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen Jurnal Puan Indonesia Jurnal Bisnis, Logistik dan Supply Chain Jurnal Pengabdian Teratai Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Manajemen dan Bisnis JAKPI Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Prisila Damayanty
Institut Bisnis Dan Informatika (IBI) Kosgoro 1957
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Good Corporate Governance, Ukuran Perusahaan, Profitabilitas, dan Leverage terhadap Manajemen Laba Prisila Damayanty; Mutiara Ayuningtyas; Oktaviyanti Oktaviyanti
LITERATUS Vol 4 No 1 (2022): Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v4i1.664

Abstract

This study was conducted with the aim of analyzing the effect of institutional ownership, audit committee, firm size, profitability, and leverage on earnings management. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016 – 2018. The sample in this study was 44 companies using the purposive sampling method. Hypothesis testing in this study using multiple linear regression analysis. The results showed that institutional ownership, audit committee, firm size, ROE and DER had no effect on earnings management, while ROA had a positive effect on earnings management. Simultaneously institutional ownership, audit committee, firm size, ROA, ROE, and DER affect earnings management.
PENGARUH DEFERRED TAX EXPENSE, DEBT COVENANT DAN FIRM SIZE TERHADAP MANAJEMEN LABA Oktaviyanti Oktaviyanti; Prisila Damayanty
Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.238 KB) | DOI: 10.32509/jmb.v1i2.2172

Abstract

The purpose of this study was to determine the effect of deferred tax expense, debt covenants and firm size partially and simultaneously on earnings management. The population in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. Sampling in this study used a purposive sampling method with several predetermined criteria so that 15 companies were obtained as research samples. . The data analysis method consists of descriptive statistics, hypothesis testing (t test), coefficient of determination (R2), and F test with the help of the IBM SPSS Version 26 software program. Based on the results of the analysis, it shows that deferred tax expense partially has a significant positive effect on earnings management, the debt covenant variable partially has a significant positive effect on earnings management, while the firm size variable partially has a significant negative effect on earnings management. And simultaneously deferred tax expense, debt covenant and firm size have a significant positive effect on earnings management.
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP PRAKTIK MANAJEMEN LABA Mutiara Ayuningtyas; Prisila Damayanty
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 2 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (986.217 KB) | DOI: 10.32509/jakpi.v1i2.2173

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh free cash flow, profitabilitas, umur perusahaan, dan sales growth terhadap praktik manajemen laba. Jenis data yang digunakan adalah data panel selama 2017-2020 berupa data perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 68 data yang diperoleh menggunakan metode purposive sampling. Teknik data yang digunakan dalam penelitian ini adalah analisis regresi berganda menggunakan SPSS versi 26. Hasil penelitian menyimpulkan bahwa free cash flow berpengaruh negatif signifikan terhadap manajemen laba. Profitabilitas berpengaruh positif signifikan terhadap manajemen laba. Sedangkan umur perusahaan dan sales growth tidak berpengaruh signifikan terhadap manajemen laba.
ANALISIS DAMPAK KEBIJAKAN MONETER DAN TINGKAT SUKU BUNGA TERHADAP PERTUMBUHAN EKONOMI Achmad Fauzi; Prisila Damayanty; Citra Swantika Pane; Eka Amelia Chiesa Julianti; Galuh Putri Elok; Ibnu Rivai
Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v2i2.713

Abstract

Tujuan penelitian dengan menggunakan metode kualitatif untuk mengetahui apakah variabel Y dengan variabel X saling signifikan dan menurut hasil penelitian ini diketahui bahwa Kebijakan Moneter (X1) memiliki dampak terhadap Pertumbuhan Ekonomi (Y) melalui jalur nilai tukar dan jumlah uang beredar dan Suku Bunga (X2)  berpengaruh positif tapi tidak signifikan terhadap Pertumbuhan Ekonomi (Y). Sementara jika bersamaan Kebijakan Moneter dan Suku Bunga terhadap Pertumbuhan Ekonomi berpengaruh positif dan signifikan. Kebijakan Moneter dapat meningkatkan suku bunga BI.Karna kebijakan moneter akan mendorong masyarakat agar menukarkan uang yg dimiliki.Jika penawaran uang menurun maka permintaan agregat juga menurun akibatnya perekonomian melemah.maka dari itu suka bunga dan kebijakan moneter saling berkaitan agar perekonomian tidak melemah karna kurangnya penukaran uang dalam suatu negara.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS DAN RISIKO LITIGASI TERHADAP KONSERVATISME AKUNTANSI Prisila Damayanty; Rofina Masrin
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v2i2.2347

Abstract

This study aims to examine and analyze the influence of managerial ownership structure, leverage, financial distress and litigation risk on accounting conservatism. A sample of 8 companies was obtained from 35 companies using purposive sampling of manufacturing companies in the transportation sub-sector listed on the IDX in the 2017-2020 period. The results of the study found 1) managerial ownership structure has a negative and not significant effect on accounting conservatism, 2) leverage has a negative and significant effect on accounting conservatism, 3) financial distress has a positive and insignificant effect on accounting conservatism, 4) litigation risk has a positive and significant effect on accounting conservatism, 5) while simultaneously managerial ownership structure, leverage, financial distress and litigation risk have a positive and significant effect on accounting conservatism.
The Influence Of Auditor Reputation, Firm Size, And Underwriter's Reputation On Share Underpricing Putri Novia Rini; Prisila Damayanty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8898

Abstract

This study aims to examine the effect of auditor reputation, firm size, and underwriter reputation on stock underpricing. The population used in this study were companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (IDX) for the period 2018 – 2021. The sample in this study was 124 companies using a purposive sampling method. The data analysis method in this study used multiple linear regression analysis with SPSS Version 26. The results showed that auditor reputation had a significant negative effect on stock underpricing, while firm size and underwriter reputation had a significant positive effect on stock underpricing and auditor reputation, firm size, and underwriter reputation simultaneously had a significant positive effect on stock underpricing Keywords: Auditor Reputation, Firm Size, Underwriter Reputation, Stock Underpricing
The Effect Of Good Corporate Governance, Leverage, And Company Size On Tax Avoidance Rimah Noviyani; Prisila Damayanty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8953

Abstract

This study aims to examine the effect of institutional ownership, independent board of commissioners, audit committee, leverage, and company size on tax avoidance. The population used in this researcher is property and real estate companies on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was 44 companies using purposive sampling. The data analysis method in this study used multiple linear regression analysis using SPSS Version 26. The results showed that institutional ownership had a significant positive effect on tax avoidance, the independent board of commissioners had a significant negative effect on tax avoidance, the audit committee had a significant negative effect on tax avoidance, leverage had a significant positive effect on tax avoidance, and the size of the company had a significant negative effect on tax avoidance.tax avoidance. Keywords: Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage and Company Size
THE EFFECT OF PROFIT MANAGEMENT, TAX PLANNING, TAX AVOIDANCE ON COMPANY VALUE (EMPIRICAL STUDY OF BASIC AND CHEMICAL INDUSTRIAL MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2018-2021) Sarah Cantika Bestar; Prisila Damayanty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.12424

Abstract

This study aims to examine the effect of earnings management, tax planning, and tax avoidance on firm value. The population of this research is manufacturing companies in the basic and chemical industry sub-sectors that are listed on the Indonesia Stock Exchange (IDX) for 2018 – 2021. The sample for this study used a purposive sampling method so as to obtain a sample of 8 companies as research samples. This analytical method uses multiple linear regression analysis with SPSS 26. The results of this study indicate that earnings management and tax planning have no significant negative effect on firm value, while tax avoidance has a significant negative effect on firm value. And earnings management, tax planning and tax avoidance simultaneously have a significant positive effect on firm value. Keywords: earnings management, tax planning, tax avoidance and firm value
Pendampingan Penyusunan Laporan Keuangan Pada Umkm Di Kecamatan Tapos - Kota Depok Dias Adi Dharma; Djunaidy Djunaidy; Prisila Damayanty; Mala Sitianingsih; Septiana Rindika Putri; Thoha Solehudin
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 6, No 2 (2023): Juli 2023
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v6i2.3082

Abstract

Saat ini para pelaku UMKM semakin banyak jumlahnya, namun dalam penerapannya belum memiliki laporan keuangan yang memadai. Pengabdian ini dilakukan atas kerja sama dengan Universitas Terbuka, para Usaha Mikro Kecil Menengah (UMKM) dan Perempuan Kepala Keluarga (PEKKA) di Kecamatan Tapos, Depok. Tujuan diadakannya Pengabdian kepada masyarakat di Kecamatan Tapos Kota Depok ini adalah untuk meningkatkan wawasan, keahlian, dan ilmu pengetahuan kepada para pelaku UMKM mengenai tata cara penyusunan laporan keuangan berdasarkan standar keuangan yang dapat diimplementasikan dalam kegiatan operasional usahanya sehingga para pelaku UMKM dapat mengetahui kondisi keuangannya serta dapat mengelola dan merencanakan keuangannya secara lebih terstruktur dengan dibuatkannya laporan keuangan. Metode yang dilakukan yaitu dengan presentasi oleh narasumber, diskusi dan sesi tanya jawab serta memberikan fasilitas seperti biaya transportasi, memberikan snack dan makan siang kepada pelaksana kegiatan pengabdian masyarakat ini dan juga kepada peserta yang hadir dalam kegiatan ini. Jumlah peserta UMKM yang hadir dalam kegiatan ini berjumlah 60 orang. Hasil yang diperoleh dari kegiatan ini yaitu mendapatkan respon yang baik, peserta diharapkan mampu menyusun dan memliki kemampuan untuk membuat laporan keuangan dengan baik.
Quality of Services at RSUD X, Emotions and Satisfaction of Covid-19 Patients Shine Pintor Siolemba Patiro; Hendrian Hendrian; Prisila Damayanty; Ramdhan Kurniawan; Surya Adi Sasmita
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 2 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i2.430

Abstract

This research aims toto reveal the influence of service quality consisting of tangible, reliability, responsiveness, empathy, and assurance on the positive emotions of RSUD patientsX Solo Cityand its influence on satisfaction. The problem formulation in this research is related to the gap that will be discussed in this research. The gaps that will be discussed in this research relate to theoretical gaps, empirical gaps, and method gaps. The theoretical gap in this research is related to the basic theory that will be used in this research, namely service quality theory, emotion theory, and customer satisfaction theory. This research involved 300 respondents who were former Covid-19 patients who had been treated at referral hospitals in the cities of Semarang and Solo. Data collection uses a questionnaire with a survey method. The data analysis technique uses Structural Equation Modeling (SEM) with the help of the SMART PLS 3 application. The results of this study show that all dimensions of RSUD service quality have a positive and significant effect on patient emotions, and patient emotions have a positive effect on satisfaction. The limitations of this research are related to the scope of respondents and areas used as well as the variables contained in this research model.
Co-Authors Achmad Fauzi ACHMAD FAUZI Agnes Tiwan Andani Agustini, Andini Ahmad Nurdin Hasibuan Ainun Nabiilah Ajeng Dina Permatasari Al-Faruq, Huzaimah Al-Musfiroh, Hamnah Aldi Pratama Putra Aleya Safiya Als, Dewa Putu Amalia, Fauziah Amalia, Tyara Anaku Putri, Tigha Anatria, Dinda Andani, Agnes Tiwan Annisa Agustina Asifa Fikriyah Astiningsih, Della Rohma Dwi Astiningsih, Nadia Eka Astuti, Dyah Puji Audy Rizky Avianto Aulia Wildayani Aulia, Tazkia Avianto, Audy Rizky Azqya, Khairani Azzahra Nur Sifa Bangun, Virgina Septiani Bestar, Sarah Cantika Bila, Diana Salsa Cahyani, Vivi Dwi Citra Swantika Pane Davita, Enza Delila Rambe Delila Rambe, Delila Della Rohma Dwi Astiningsih Devvy Noveliza Dharma, Diaz Adi Dhyea Fitria Dias Adi Dharma Dias Adi Dharma Diaz Adi Dharma Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy Djunaidy, Djunaidy Dodi Wahab Eka Amelia Chiesa Julianti Enny Widayati Enza Davita Ermawati, Elma Etty Murwaningsari Fadilah, Khoirul Fairuzzaman Fairuzzaman Fairuzzaman Fairuzzaman Faiza Chairunisa Faizul Mubarok Fajar Sobari Fazriyah, Sindy Nur Febiyana Febiyana Febriantika, Febriantika Fikriyah, Asifa Finka Fitriany Fitri Silvita Fitria, Dhyea Fitria, Suci Fitriany, Finka Gabriel, Kevin Galuh Putri Elok Hamidah, Nur Wanda Hamnah Al-Musfiroh Haswan Yunaz Hendi Prihanto Hendrian Hendrian Hestianisari Hestianisari Hestianisari, Hestianisari Ibnatul Istinganah Ibnu Rivai Imbuk, Dionisia Indra Setiawan Indra Setiawan Indra Setiawan Indri Tsania Putri Istinganah, Ibnatul Istiqomah , Rulyannas Tasya Istiqomah, Rulyannas Tasya Jannati, Trias Baiti Julianti, Eka Amelia Chiesa Kabul Wahyu Utomo Khoiriyah Nuradilah Leliyana Leliyana Leliyana, Leliyana Lubis, Taufiqurrahman Mala Sitianingsih Marlina Marlina Marlina Marlina Marselina Marselina Maryama, Hanna Meitha Masrin, Rofina Mayasari Mayasari Meri Siregar Misnan Misnan Monica Christanti Muhammad fauzan Mulyadi Mulyadi Munir, Ahmad Musyaddad Murti Endah Sari Mutiara Ayuningtyas Mutiara Ayuningtyas Nadia Eka Astiningsih Ningrum, Maharani Sasmitha Noveliza, Devvy Nunik Yuni Pratiwi Nur'aini, Dyah Tari Nuradilah, Khoiriyah Nurdiana , Diah Nurdiana, Diah Nurmelia Safitri Nurul Alya Putri Oktaviyanti Oktaviyanti Olivia Olivia Papa, Yohanes Aprilianus Pertiwi, Regita Cahya Pratama, Rudi Alfajar Purba, Sekararum Sherlenadya Putra, Aldi Pratama Putri Novia Rini Raesita, Raesita Rambey, Tagor Ramdhan Kurniawan Reny Andriyanty Rimah Noviyani Rivara Pascha Utama Rofina Masrin Rofina Masrin Romadon, Safiga Aulia Roy Mandus Sitorus RR. Aryanti Kristantini Rudi Laksono Safiga Aulia Romadon Safitri, Nurmelia Sarah Cantika Bestar Sari, Murti Endah Sekar Mayangsari Septiana Rindika Putri Setya, Andhika Putra Shine Pintor Siolemba Patiro Silfiyani Dwiyanti Silvita, Fitri Siti Nurhayati Sitorus, Roy Mandus Sobari, Fajar Soo Il, Kim Stella Kassa Surya Adi Sasmita Tagor Rambey Thoha Solehudin Ulan Sari, Riski Utama, Rivara Pascha Varentz, Hannah Vie, Sara Wahab, Dodi Widayati, Enny Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Wildayani, Aulia Winingsih, Eka Wahyu Yohanes ALS, Dewa Putu Yulianto , Kampono Imam Yulianto, Kampono Imam Yuliyanti yuliyanti Zalianti, Risma Zara Tania Rahmadi