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All Journal FORUM STATISTIKA DAN KOMPUTASI Jurnal Keuangan dan Perbankan Monex: Journal of Accounting Research Jurnal Informatika BAREKENG: Jurnal Ilmu Matematika dan Terapan Jurnal AKSI (Akuntansi dan Sistem Informasi) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Variance : Journal of Statistics and Its Applications Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Global Health research Jurnal Riset Pembelajaran Matematika Sekolah Bulletin of Community Engagement Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomi Bisnis Prosiding Seminar Nasional Official Statistics Journal of Economics and Public Health Equivalent : Journal of Economic, Accounting and Management Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Summa : Journal of Accounting and Tax Brilliant International Journal of Management and Tourism Journal of Community Engagement
Dian Kusumaningrum
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The Effect of Tax Planning, Deferred Tax Assets, Deferred Tax Expenses and Tax Avoidance on Earning Management Nuriah Isthifaiyyah; Pandowo, Hedi Pandowo; Kusumaningrum, Dian
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.325

Abstract

The earnings management phenomenon that occurs in food and beverage sector manufacturing companies in Indonesia can influence the decisions of investors and other stakeholders in investing in shares. This research aims to determine the effect of tax planning, deferred tax assets, deferred tax expenses, and tax avoidance on earnings management in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Agency theory is used as a foundation to explain the conflict of interest between principals and agents in company management. This research method uses a quantitative method with a causal associative approach. Secondary data collection techniques were collected through library research and financial report documentation from the website www.idx.co.id. The sample consists of 14 companies selected using purposive sampling techniques in the 2018-2022 period. Data analysis used the t-test (partial) with the SPSS version 25 statistical data processing tool. The research results showed that deferred tax expenses and tax avoidance had a significant effect on income management, while tax planning and deferred tax assets had no effect. Tax planning, deferred tax assets, deferred tax expenses and tax avoidance have a 94.4% effect on income management. In conclusion, companies tend to utilize deferred tax expenses and tax avoidance practices in earnings management. Further research is recommended to expand the scope of research and other variables that have the potential to influence earnings management.
PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Hanifah, Faridatul; Kusumaningrum, Dian; Cahyaningdyah, Permatasari
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 02 (2025): Volume 14 Nomor 02 (Oktober 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i02.8374

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas, ukuran perusahaan, dan pertumbuhan penjualan terhadap penghindaran pajak. Metode penelitian adalah metode kuantitatif. Sampel penelitian ini adalah 22 perusahaan manufaktur sektor consumer non-cyclicals di BEI tahun 2020-2024. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan. Hasil penelitian menunjukkan leverage dan profitabilitas berpengaruh terhadap penghindaran pajak. Ukuran perusahaan dan pertumbuhan penjualan tidak berpengaruh terhadap penghindaran pajak. Implikasi penelitian ini manajemen perlu memperhatikan leverage dan profitabilitas. Penggunaan utang tidak hanya untuk efisiensi pajak, tetapi juga mempertimbangkan risiko keuangan jangka panjang. Perusahaan dengan profitabilitas tinggi perlu menjaga kepatuhan pajak agar tidak menimbulkan risiko hukum.
Pelatihan Penyusunan Laporan Biaya Produksi Berdasarkan Activity Based Costing Pada Usaha Meubel Desa Kenongomulyo Magetan Sasmito Widi Nugroho; Dian Kusumaningrum; Yoga Ahdiat Fakhrudi; Rafly Marsanda Zikri
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2024): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abdilaksana.v5i3.44306

Abstract

Memperhitungkan harga pokok produksi yang akurat sangat diperlukan untuk mengetahui dan menentukan perolehan laba yang optimal dalam setiap penjualan produk. Salah satu alternatif perhitungan tersebut menggunakan metode Activity Based Costing (ABC). Penerapan metode ini akan mampu memperbaiki mutu pengambilan keputusan, memungkinkan manajemen melakukan perbaikan aktivitas secara terus menerus untuk mengurangi biaya overhead. Dalam penentuan harga jual setiap produk, Usaha Meubel di desa Kenongomulyo dalam menentukan hanya pokok produksi hanya berdasarkan taksiran harga tertentu tanpa adanya perhitungan yang pasti terkait selisih antara harga jual dan harga pokok.. Dengan menggunakan ABC, hasil perhitungan yang didapat lebih akurat karena memasukkan semua jenis biaya overhead dalam menentukan harga pokok produksi sehingga diharapkan laba yang dapat dihasilkan dari produksi lebih maksimal
ANALISIS RISIKO KEBANGKRUTAN PERUSAHAAN ASURANSI JIWA INDONESIA MENGGUNAKAN METODE ALTMAN SPRINGATE, GROVER, DAN ZMIJEWSKI Chandra, Laura Stephanie; Kusumaningrum, Dian; Hidayat, Agus Sofian Eka
VARIANCE: Journal of Statistics and Its Applications Vol 6 No 1 (2024): VARIANCE: Journal of Statistics and Its Applications
Publisher : Statistics Study Programme, Department of Mathematics, Faculty of Mathematics and Natural Sciences, University of Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/variancevol6iss1page55-62

Abstract

Penelitian ini bertujuan untuk menganalisis risiko kebangkrutan pada perusahaan asuransi jiwa di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK). Pada peneltian ini digunakan 4 metode perhitungan risiko yang antara lain adalah Altman Z – score, Springate S – score, Zmijewski X – score, dan Grover G – score. Data yang akan digunakan sebagai objek observasi pada penelitian ini merupakan perusahaan asuransi yang sudah memiliki kepercayaan dan terdaftar di OJK, serta perusahaan asuransi yang mengalami kebangkrutan. Hasil analisis menggunakan metode perhitungan risiko akan dibandingkan dengan kondisi nyata perusahaan. Perbedaan karakteristik metode yang digunakan akan dijadikan rekomendasi terkait dasar evaluasi bagi perusahaan yang memiliki potensi mengalami kebangkrutan. Hasil analisis masing masing metode akan menghasilkan suatu interpretasi yang akan dihimpun untuk dijadikan penentu kinerja perusahaan. Berdasarkan hasil tersebut, penelitian ini bertujuan untuk membantu meningkatkan kesadaran perusahaan asuransi dan pemerintah terhadap risiko kebangkrutan yang ada dalam pengambilan keputusan yang tidak baik terkait kebijakan keuangan dalam perusahaan asuransi.
The Effect of Auditor Ethics, Auditor Experience, Auditor Independence, and Audit Engagement on Audit Quality Rahmadani, Adinda Ayu; Sugiharto, Sugiharto; Kusumaningrum, Dian
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6910

Abstract

Penelitian ini menguji dampak independensi, pengalaman, etika, dan keterlibatan auditor terhadap kualitas audit, membahas peran auditor dalam memitigasi konflik yang timbul dari kekurangan informasi dalam laporan keuangan. Dilakukan di Kota Surabaya dengan 158 auditor dari Kantor Akuntan Publik, penelitian ini menggunakan penelitian eksplanatori dan metodologi kuantitatif. Dengan menggunakan purposive sampling dan pengumpulan data berbasis kuesioner, analisis regresi linier berganda dilakukan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa independensi dan etika auditor berpengaruh positif terhadap kualitas audit, sedangkan pengalaman dan keterlibatan auditor berpengaruh negatif. Selain itu, secara kolektif, variabel-variabel ini berkontribusi signifikan terhadap kualitas audit .
Training for the use of cooperative applications in the Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency Pandowo, Hedi; Tohari, Hamim; Qimyatussa’adah, Qimyatussa’adah; Kusumaningrum, Dian; Sugiharto, Sugiharto
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.77

Abstract

The Cooperative of the Republic of Indonesia (KP-RI) Mandiri Karangrejo Magetan Regency has an important role in managing finances and providing economic benefits for its members consisting of Civil Servants (PNS) and government employees with work agreements. The problem in this cooperative is that it has difficulty in maintaining good financial accountability because of the limitations in the use of information technology, which is still being recorded manually using the Microsoft Excel application and has not followed adjustments to the new regulation, namely the Minister of Cooperative Regulation No. 4 of 2024 This program aims to improve cooperative financial accountability through the implementation of information technology in the form of appropriate cooperative applications or software. The methods used include training in the use of software or cooperative applications and mentoring in the application of the system. The expected results are increasing accuracy and transparency in the management of cooperative finances, reporting formats and accounting policies in accordance with Minister of Cooperative Regulation No. 4 of 2024 and will ultimately increase the confidence of members and operational efficiency of cooperatives. Conclusion From the community service activities carried out in this cooperative that the management is easier to manage cooperatives by applying cooperative applications that are able to process data quickly and accurately and in accordance with the format in the Minister of Cooperative Regulation No. 4 of 2024 so that the function of accuracy and transparency can be achieved. This is proven in the case of the completion of the reporting can be completed within 2 days where before using the Cooperative Application the annual report submission was delivered for more than 3 months from the specified time.
Implementation of Laundry Services Information Systems for MSMEs in Cekok Village - Ponorogo City Kudhori, Ahmad; Pandowo, Hedi; Guntur Wibowo, Sundaru; Kusumaningrum, Dian
Journal of Community Engagement Vol. 01 No. 01 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jce.vi.79

Abstract

The Community Service Program (PKM) is focused on designing desktop -based information systems and equipped with Android -based applications for Aiko Laundry. For this Android application is a platform based on a local data base that is specifically designed can be accessed online to help Aiko Laundry in managing and marketing clothing laundry services. With the online booking feature, communication with customer service, and customer testimonials, customers can easily order laundry services, interact with customer service for special questions or requests, and provide testimonials about their experience with Aiko Laundry services. The main purpose of designing desktop and Android application Aiko Laundry Information Systems is to make a useful contribution to Aiko Laundry. Service is carried out by focusing on three special targets. First, designing and developing desktop -based applications and equipped with an Android application based on Aiko Laundry Information Systems. Second, compile a manual guide that provides complete guidelines on the use of Aiko Laundry information systems. Third, presenting presentations and conducting training to the Aiko Laundry Team to ensure a good understanding of the use of information systems. The implementation of laundry service information systems shows significant positive results on operations. An increase in efficiency (reduction of data input time and stock management) and accuracy (reducing errors/losses), has an impact on customer satisfaction thanks to more accurate order status information. Its main achievements include the development and implementation of systems, effective user training, and comprehensive system testing. The benefits that are felt include increasing employee productivity, service quality, and business benefits through the lack of data errors.
Rupiah on Wheels: A Descriptive Study on the Investment Feasibility of Public Transportation Companies in Indonesia La Ode Abdullah; Sugiharto Sugiharto; Dian Kusumaningrum; Niko Wahyu Dwi Hermawan
Brilliant International Journal Of Management And Tourism Vol. 5 No. 3 (2025): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i3.5872

Abstract

The rapid development of urban areas in Indonesia over the past two decades has significantly transformed mobility patterns and increased the importance of efficient public transportation systems. However, despite government initiatives to expand mass transport infrastructure, public transportation companies continue to face financial and structural challenges that affect their investment attractiveness. This study aims to assess the investment feasibility of public transportation companies listed on the Indonesia Stock Exchange (IDX) through a descriptive quantitative approach. Financial ratio analysis was employed, focusing on liquidity, solvency, profitability, and activity ratios, including Debt to Equity (DER), Times Interest Earned (TIER), Return on Assets (ROA), and Net Profit Margin (NPM). Secondary financial data were analyzed using descriptive statistics to evaluate the financial performance of selected companies between 2023 and 2024. The results reveal that most firms experienced notable improvements in solvency and profitability, with SDMU, NELY, and BIRD showing the highest increases in TIER at 69.73, 11.96, and 6.03 respectively, reflecting stronger operational efficiency and debt-servicing capacity. Conversely, JAYA and TAXI recorded declines of -0.80 and -18.72, indicating weaker financial stability. These findings suggest that the Indonesian public transportation sector demonstrates moderate but improving investment feasibility, offering attractive opportunities for medium- to long-term investors. The study concludes that companies such as SDMU, BIRD, NELY, and TMAS are financially more viable and potentially profitable investment choices, while firms with declining ratios should be approached cautiously. Ultimately, sustainable investment decisions in this sector should consider both financial and non-financial aspects, including governance, innovation, and social responsibility.
Co-Authors Aam Alamudi Ahmad Kudhori Amir, Vaisal Anang Kurnia Anastasia Ary Noviyanti Ardiansyah, Muhlis ASEP SAEFUDDIN Bagus Sartono Bambang Sumantri Cahyaningdyah, Permatasari Chandra, Laura Stephanie Dewi Saraswati, Dewi Eda Maaliah Erfiani Erfiani Fitra Anugerahini Putri Guntur Wibowo, Sundaru Hamim Tohari Hanifah, Faridatul Hanifatun Nufusia Hidayat, Agus Sofian Eka I Made Sumertajaya Irlan Ita Permatasari Januar Eko Prasetio Kirowati, Dewi Kudhori, Ahmad La Ode Abdullah Maaliah, Eda Maftuh, Moh Farid Moh. Mudofir, Imam Muhammad Aulia Putra Muhammad Supriyanto Niko Wahyu Dwi Hermawan Nugroho, Sasmito Widi Nuriah Isthifaiyyah Pandowo, Hedi Pandowo, Hedi Pandowo Permatasari, Ita Qimyatussa’adah Qimyatussa’adah, Qimyatussa’adah Rafly Marsanda Zikri Rahmadani, Adinda Ayu Retno Anggraeny Agustin Riska Asri Pertiwi S. Sugiharto saadah, Qimyatussa’adah Sari, Chanif Kurnia SASMITO WIDI NUGROHO Sugiharto Sugiharto Sugiharto Sundaru Guntur Wibowo Supriyanto, Muhammad Titik Rahayu Widodo, Nova Maulud Yenni Angraini Yoga Ahdiat Fakhrudi