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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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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.
Penerapan Model Pengembangan Jiwa Kewirausahaan Bagi Murid Sekolah Dasar Negeri 11 Lenteng Agung Jakarta Selatan Andriyanty, Reny; Hasibuan, Ahmad Nurdin; Rambe, Delila; Wahab, Dodi; Widayati, Enny; Yunaz, Haswan; Damayanty, Prisila; Laksono, Rudi; Rambey, Tagor; Widjanarko, Widjanarko
Jurnal Pengabdian Teratai Vol. 1 No. 1 (2020): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Application of Entrepreneurial Concept Development Model For Student in Elementary School Number 11 Lenteng Agung, South Jakarta. The program objection embeded the entrepreneurial concept among elementary school students.The nature of the activity is the pioneering program. The programme was developed by a counseling activity using the playing and question/answer method. The program consists of seven main stages which are implemented by the storytelling method to students. The first stage explained the concept of the entrepreneurial profession, the second stage focused on increasing motivation to become a suscessfull entrepreneur, the third stage is focused on finding business ideas, the fourth stage is teached that getting capital is easy, the fifth stage focused to how to start production, the sixth stage is focused on managing marketing, and the seventh stage focused on the introduction of simple accounting and tax concepts. The advantage of these program was measured by changes of student aspiration. At the beginning, the students who want to become entrepreneurs are zero percent. At the end of the program, the number of students who wanted to become entrepreneurs increased to twenty percent.
Pendampingan Penyusunan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah (SAK EMKM) Pada Usaha Mikro Kecil Menengah RAPIIN.CO Silvita, Fitri; Avianto, Audy Rizky; Safitri, Nurmelia; Fikriyah, Asifa; Damayanty, Prisila; Dharma, Diaz Adi; Noveliza, Devvy
Jurnal Pengabdian Teratai Vol. 1 No. 2 (2020): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v1i2.112

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk membantu UMKM dalam menyusun laporan keuangan standar UMKM. Dan membantu mahasiswa untuk dapat mengembangkan pengetahuan dan keahliannya kepada masyarakat umum. Pengabdian ini dilakukan kepada UMKM Rapiin.co yang bertempat di Jl. Tanah Baru Rt.004 Rw.007 Kec.Beji ,Depok 16426. Metode pelaksanaan dengan mendata, menyusun, dan memberikan pendampingan pembuatan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah ( SAK EMKM ). Tim Pelaksana melakukan kegiatan wawancara untuk mendapatkan data yang dibutuhkan, setelah melakukan kegiatan wawancara kami mendapatkan informasi terbaru bahwa UMKM ini baru berdiri dan masih dalam tahap merintis laporan keuangannya. Untuk itu, kami memberikan pendampingan mengenai penyusunan laporan keuangan berstandar EMKM. Kata Kunci : Pendampingan, Laporan Keuangan, UMKM
Pendampingan Pembuatan Laporan Keuangan Pada UMKM Ajen Fujifilm Berstandar SAK EMKM Al-Musfiroh, Hamnah; Sari, Murti Endah; Astiningsih, Nadia Eka; Sitorus, Roy Mandus; Damayanty, Prisila; Setiawan, Indra
Jurnal Pengabdian Teratai Vol. 1 No. 2 (2020): Jurnal Pengabdian Teratai
Publisher : Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/teratai.v1i2.113

Abstract

Pengabdian Masyarakat yang kami kerjakan ini bertujuan untuk mengetahui (1) Proses penyusunan dalam laporan keuangan Usaha milik Ajen FujiFilm, (2) Kendala yang dialami oleh Ajen FujiFilm dalam menyusun laporan keuangan, (3) Bagaimana caranya laporan keuangan yang seharusnya dibuat oleh Ajen FujiFilm sesuai dengan Standar UMKM. Rancangan Pengabdian Masyarakat ini merupakan kualitatif dengan cara mengumpulkan data, interprestasi data, serta diakhiri dengan kesimpulan yang didasarkan pada historis dari pemilik UMKM saat melakukan wawancara. Data yang dikumpulkan dengan cara wawancara, dokumentasi dan observasi. Hasil Pengabdian Masyarakat tersebut menunjukan bahwa (1) Proses penyusunan laporan keuangan Usaha Ajen FujiFilm menyusun catatan keuangan secara sederhana, (2) Kendala yang dialami oleh Usaha Ajen FujiFilm menyusun laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Makro (SAK EMKM).
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) Bestar, Sarah Cantika; Damayanty, Prisila
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
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
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) Andani, Agnes Tiwan; Damayanty, Prisila
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.
THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY PERFORMANCE Romadon, Safiga Aulia; Damayanty, Prisila
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
ANALISIS KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Dharma, Dias Adi; Damayanty, Prisila; Djunaidy, Djunaidy
Jurnal Bisnis, Logistik dan Supply Chain (BLOGCHAIN) Vol. 1 No. 2 (2021): Jurnal Bisnis, Logistik dan Supply Chain
Publisher : Program Studi Administrasi Bisnis, Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/blogchain.v1i2.327

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh profitabilitas, leverage, komite audit dan kepemilikan institusional terhadap manajemen laba. Penelitian menggunakan data sekunder. Adapun data diperoleh dan bersumber pada laporan tahunan Indonesia Capital Market Directory. Populasi penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di Bursa efek Indonesia (BEI) pada tahun 2016 sampai dengan tahun 2018 dengan sampel sebanyak 135 yang dipilih dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap manajemen laba, sedangkan leverage, komite audit dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba.
Pendampingan Penyusunan Laporan Keuangan Pada KPM PKH Yang Mempunyai Usaha Di Kota Depok Damayanty, Prisila; Yulianto, Kampono Imam; Utomo, Kabul Wahyu; Nurdiana, Diah; Febriantika, Febriantika; Utama, Rivara Pascha; Amalia, Tyara
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.v6i2.3080

Abstract

Dalam menjalankan usaha tentunya kita diharuskan untuk bisa mengelola keuangan dengan baik agar usaha berjalan dengan lancar, hal ini membutuhkan laporan keuangan agar bisa melihat kinerja keuangan tersebut terkelola dengan baik. Banyak para UMKM dari KPM PKH yang belum menerapkan laporan keuangan dalam usahanya. Oleh karena itu, dilakukan pengabdian masyarakat ini kepada UMKM dari KPM PKH yang berada di Wilayah Kecamatan Tapos Kota Depok dengan materi penerapan akuntansi sederhana. Tujuan dari kegiatan ini yaitu agar para pelaku usaha mendapatkan ilmu dalam melakukan pembukuan sederhana untuk digunakan dalam pengambilan keputusan usaha kedepannya. Metode pelaksanaan dalam kegiatan ini yaitu dengan penyampaian materi dan diskusi. Berdasarkan hasil yang kami dapat setelah melakukan sosialisasi mengenai penerapan akuntansi dasar kepada kelompok UMKM dari KPM PKH yaitu kurangnya pemahaman terhadap penyusunan laporan keuangan, keterbatasan pengetahuan mengenai software akuntansi.
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