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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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THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE Safiga Aulia Romadon; Prisila Damayanty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14295

Abstract

The purpose of the study is to determine the influence of intellectual capital, good corporate governance (institutional ownership, managerial ownership, independent commissioner), and CSR on company performance. Researchers used population, namely manufacturing companies in the basic industrial & chemical sectors listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique is by purposive sampling method, which produces a total sample of 44 companies. The data analysis method in this study used multiple linear regression analysis. The results showed that intellectual capital did not have a significant positive effect on company performance. Meanwhile, institutional ownership, managerial ownership, and independent commissioners have a significant positive effect on company performance and corporate social responsibility does not have a significant negative effect on company performance. Keyword : Intellectul Capital, Institutional Ownership, Managerial Ownership, Independent Commissioner, Corporate Social Responsibility, and Corporate Performance
THE EFFECT OF DEFERRED TAX CHARGE, TAX PLANNING AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018 – 2021 PERIOD) Agnes Tiwan Andani; Prisila Damayanty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.14294

Abstract

This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Sampling in this study used a purposive sampling method so as to get a sample of 15 companies as a research sample. The data analysis method in this study uses multiple linear regression analysis with SPSS Version 26. The results of this study indicate that deferred tax expense, tax planning have a significant effect on earnings management. Meanwhile, deferred tax assets have no significant effect on earnings management, and deferred tax expenses, tax planning and deferred tax assets have a significant effect on earnings management. Keyword : Deferred Tax Expenses, Tax Planning, Deferred Tax Assets and Profit Management.
OPTIMAL PORTOFOLIO FORMATION WITH SINGLE INDEX MODEL AND MARKOWITZ FOR COMPANIES LISTED ON SRI-KEHATI Annisa Agustina; Prisila Damayanty Damayanty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10590

Abstract

ABSTRACT This research is a quantitative research that aims to determine the optimal portofolio stock formation in companies listed on the SRI-KEHATI Index consistently with the Single Index Model approach and the Markowitz Model. The samples obtained using the purposive sampling technique are 13 companies with the 2018-2021 period. The data analysis method used in this study is the Shapiro-Wilk Normality test and the Independent Sample t-test. The results showed that the Single Index Model formed 4 stocks, namely BBRI, PGAS, SMGR, and WIKA. Whereas the Markowitz Model produces 5 shares, namely BBNI, BBRI, BMRI, KLBF, and TLKM. The formed portofolio candidates have positive return and risk of optimal stock portofolios but have different results. keywords: Single Index Model, Model Markowitz, Optimal Portofolio
THE INFLUENCE OF MANAGERIAL OWNERSHIP, FINANCIAL DISTRESS, AND EARNINGS MANAGEMENT ON THE INTEGRITY OF FINANCIAL STATEMENTS Fairuzzaman Fairuzzaman; Prisila Damayanty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10620

Abstract

This research aims to examine the effects of managerial ownership, financial distress, and earnings management on the integrity of financial reports. The population consists of all property and real estate companies listed on the IDX in 2018-2021. This research used purposive sampling for sampling, which resulted in a total of 10 companies being observed over a 4 year period, collecting a total of 40 research data. Research findings show that managerial ownership and financial distress have a significant and negative influence on the integrity of financial reports. On the other hand, there is no significant influence of earnings management on the integrity of financial statements. Overall, when these factors are evaluated, managerial ownership, financial distress and earnings management simultaneously have an influence on the integrity of financial statements
Sosialisasi Penyusunan Laporan Keuangan Sederhana bagi UMKM Ikan Bawal yang Memakai Pakan Alami di Jampang Sukabumi Setya, Andhika Putra; Gabriel, Kevin; Pratama, Rudi Alfajar; Bangun, Virgina Septiani; Damayanty, Prisila; Setiawan, Indra
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.343

Abstract

Pengabdian kepada masyarakat merupakan salah satu bentuk kegiatan dengan tujuan membantu usaha masyarakat. Hingga saat ini masih banyak Usaha Mikro Kecil Menengah (UMKM) yang mengalami kesulitan dalam penyusunan laporan keuangan. Oleh karena itu, Kelompok pengmas kami ingin hadir untuk mensosialisasikan cara penyusunan laporan secara sistematis dan sesuai dengan Standar Akuntansi Keuangan. Kegiatan ini dilakukan untuk UMKM yang mempunyai usaha ternak ikan bawal yang beralamat di Desa Pasir Halang, Kecamatan Sukaraja, Kabupaten Jampang Sukabumi, Provinsi Jawa Barat. Kelompok pengmas kami melakukan wawancara untuk mendapatkan data yang dibutuhkan. Setelah melakukan wawancara dengan kegiatan tersebut, kami mendapat informasi bahwa pelaku usaha UMKM di desa belum dapat menyusun laporan keuangan sesuai dengan standar akuntansi.
Praktek Dan Pendampingan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Di Kecamatan Ciampea Bogor Damayanty, Prisila; Widjanarko, Widjanarko; Nurdiana, Diah; Djunaidy, Djunaidy; Istiqomah, Rulyannas Tasya; Fadilah, Khoirul; Aulia, Tazkia; Purba, Sekararum Sherlenadya
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.346

Abstract

This activity aims to analyze the practical process and assistance in preparing simple financial reports for micro, small and medium enterprises (MSMEs) in Ciampea District, Bogor. The method used in this activity is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practice of preparing financial reports. The results show that practice and assistance in preparing simple financial reports provide significant benefits for MSMEs in improving their financial understanding and skills.
Peningkatan Pengelolaan Keuangan melalui Pelatihan Akuntansi Pembukuan Fazriyah, Sindy Nur; Julianti, Eka Amelia Chiesa; Maryama, Hanna Meitha; Zalianti, Risma; Damayanty, Prisila
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.352

Abstract

The primary objective of basic accounting training is to equip managers of Micro, Small, and Medium-Sized Enterprises (MSMEs) with the skills needed to manage their company's finances more effectively and professionally by focusing on the Basic Accounting Equation. This training was conducted at Warkop Hj Junen in East Jakarta as part of efforts to enhance financial literacy among small business owners. The training covered key topics such as fundamental accounting principles, techniques for recording financial transactions, preparing simple financial reports, and using accounting applications in business operations. The methods employed included interviews, interactive discussions, and case studies tailored to reflect the actual conditions of the participants' businesses. The training aims to deliver lasting benefits, such as improved financial record-keeping skills, better evaluation of business performance, and the ability to develop business strategies based on accurate financial data. Ultimately, this initiative not only promotes financial transparency but also fosters the sustainability and competitiveness of MSMEs in addressing market challenges.    
THE INFLUENCE OF OPERATIONAL CASH FLOW, LEVELS OF DEBT, AND FIRM SIZE ON EARNINGS PERSISTENCE (EMPIRICAL STUDY OF PROPERTY AND REAL ESTATE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2019-2021) Damayanty, Prisila; Astuti, Dyah Puji
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12463

Abstract

This study aims to examine the effect of Operational Cash Flow, Debt Level and Firm Size on Earnings Persistence. The population used in this research is all Property and Real Estate Companies on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample in this study was 36 units using purposive sampling method. Testing the hypothesis in this study using multiple linear regression analysis using SPSS version 26. The results of this study indicate that Operational Cash Flow and Firm Size have a significant positive effect on earnings persistence, while the level of debt has no significant effect on earnings persistence and. Operational Cash Flow, Debt Level and Firm S simultaneously have a significant effect on earnings persistence. Keywords: Earning Persistence, Operating Cash Flow, Debt Level and Firm Size
PELATIHAN MANAJEMEN KEUANGAN SEDERHANA UNTUK MENINGKATKAN DAYA SAING UMKM DI ERA DIGITAL Olivia, Olivia; Fauzan, Muhammad; Lubis, Taufiqurrahman; Damayanty, Prisila
PUAN INDONESIA Vol. 7 No. 1 (2025): Jurnal PUAN Indonesia Vol. 7 No. 1 Juli 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i1.360

Abstract

Simple financial management training is a strategic step to increase the competitiveness of Micro, Small and Medium Enterprises (MSMEs) in the digital era. Many MSMEs face challenges in managing finances, such as sloppy record keeping, lack of understanding about cash flow, and lack of access to financial technology. This training aims to equip MSME players with basic skills in financial management, including digital financial recording, budget planning and simple investment strategies. By understanding this concept, MSMEs can increase operational efficiency, grow profits, and be better prepared to face competition in the digital market. The implementation of technology-based training also supports the digital transformation of MSMEs, enabling them to be more adaptive to economic developments.
A Dynamic Model of Banking Efficiency, Stability, and Competition in Indonesia Nur'aini, Dyah Tari; Damayanty, Prisila; Mubarok, Faizul
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.561

Abstract

The banking industry plays a vital role in Indonesia's economy, yet the dynamics among efficiency, stability, and competition levels often exhibit complex and not fully understood relationships. This study aims to analyze a dynamic model that describes the short- and long-term interactions between efficiency, stability, and competition in Indonesia's banking industry during the period 2015–2023. The research employs a quantitative approach using the Vector Error Correction Model (VECM) to examine the causal effects and the contribution of shocks among the variables. Secondary data were obtained from annual bank financial statements, OJK statistics, and Bank Indonesia publications. The findings indicate that competition positively affects efficiency, in line with the competition-efficiency hypothesis and quiet life hypothesis, but exhibits a nonlinear relationship with stability: increasing short-term risk but enhancing long-term stability, as described by the competition-stability hypothesis. Stability consistently improves efficiency and competition in both the short and long term, while the impact of efficiency on competition is more limited. The Impulse Response Function and Forecast Error Variance Decomposition analyzes also show that each variable initially dominates its own variability, with the contribution of other variables gradually increasing over the long term. These findings offer important implications for regulators and banking practitioners in formulating strategies to enhance competitiveness, improve efficiency, and maintain stability sustainably.
Co-Authors Achmad Fauzi ACHMAD FAUZI Agnes Tiwan Andani 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 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 Azzahra Nur Sifa Bangun, Virgina Septiani Bestar, Sarah Cantika Citra Swantika Pane Davita, Enza Delila Rambe Delila Rambe, Delila Della Rohma Dwi Astiningsih Devvy Noveliza Dharma, Diaz Adi Dhea Febriyani 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 Enny Widayati Enza Davita 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 Fitriany, Finka Gabriel, Kevin Galuh Putri Elok Hamdy Febrian Hamnah Al-Musfiroh Haswan Yunaz Hendi Prihanto Hendrian Hendrian Hestianisari Hestianisari Hestianisari, Hestianisari Ibnatul Istinganah Ibnu Rivai Indra Setiawan Indra Setiawan Indra Setiawan Indri Tsania Putri Istinganah, Ibnatul Istiqomah , Rulyannas Tasya Istiqomah, Rulyannas Tasya Julianti, Eka Amelia Chiesa Kabul Wahyu Utomo Khoiriyah Nuradilah Kim Soo Il 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 Muhamad Reza Muhfi Muhammad fauzan Mulyadi Mulyadi Munir, Ahmad Musyaddad Murti Endah Sari Mutiara Ayuningtyas Mutiara Ayuningtyas Nadia Eka Astiningsih Ningrum, Maharani Sasmitha Noveliza, Devvy Novita Fitri Syabila 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 Pratama, Rudi Alfajar Purba, Sekararum Sherlenadya Putra, Aldi Pratama Putri Novia Rini Rambey, Tagor Ramdhan Kurniawan Reny Andriyanty Rimah Noviyani Riska Herdiana 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 Stella Kassa Surya Adi Sasmita Sylvia Febriyani Tagor Rambey Thoha Solehudin Ulan Sari, Riski Utama, Rivara Pascha Varentz, Hannah Wahab, Dodi Widayati, Enny Widjanarko Widjanarko Widjanarko Widjanarko, Widjanarko Wildayani, Aulia Yohanes ALS, Dewa Putu Yulianto , Kampono Imam Yulianto, Kampono Imam Yuliyanti yuliyanti Zalianti, Risma Zara Tania Rahmadi Zara Tania Rahmadi