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All Journal International Journal of Social Science and Business International Journal of Supply Chain Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi dan Teknologi Informasi Jurnal Ekonomi JRABA Jurnal Ekonomi Trisakti Economic Reviews Journal Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Journal of Creative Student Research Ekonomi Digital Dirkantara Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Sekar Mayangsari
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation

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Pengaruh Pengungkapan Green Intellectual Capital, Green Accounting, dan Struktur Modal Terhadap Nilai Perusahaan Putri Adelisa; Sekar Mayangsari
Economic Reviews Journal Vol. 4 No. 1 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i1.665

Abstract

This study aims to test and analyze the effect of disclosure of Green Intellectual Capital, Green Accounting, and Capital Structure on Firm Value in the mining industry. This research was conducted using quantitative methods. The data used in this is secondary data. This study uses data from all companies in the mining industry listed on the Indonesia Stock Exchange in 2021-2023 as a population. A total of 63 companies were selected using purposive sampling method. The analysis technique in this study is multiple linear regression analysis. The results of hypothesis testing in this study indicate that Green Intellectual Capital and Green Accounting have negative effect on Firm Value. Then Capital Structure has a positive effect on Firm Value.
Pengaruh Time Budget Pressure, Kompetensi Dan Independensi Terhadap Kualitas Audit Di Kantor Akuntan Publik Yeremia Valentino; Murtanto Murtanto; Sekar Mayangsari
Journal of Creative Student Research Vol. 2 No. 1 (2024): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v2i1.3426

Abstract

The aim of this research is to examine and provide empirical evidence about the influence of time budget pressure, competence and independence on audit quality in public accounting firms. The population of this research is public accountants. Based on the purposive sampling method, the number of research samples was 63 public accountants. Hypothesis testing in this research uses SPSS version 26. The results of this research show that time budget pressure, competence and independence have a positive effect on audit quality.
Effect of thin capitalization, intellectual capital and independent commisioners on effective tax rate Upita Sari; Sekar Mayangsari
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.7131

Abstract

Purpose – This research aims to determine the influence of thin capitalization, intellectual capital, and independent commissioners on effective tax rates, while also addressing a growing issue in the industrial sector. Methods – A quantitative approach was utilized, employing an explanatory research strategy and purposive sampling technique. The sample population consisted of 41 companies, with data sourced from their annual financial reports. The data analysis included multiple linear regression, classical assumption testing, hypothesis testing using t-tests, and the coefficient of determination; SPSS statistical tools facilitated this analysis. Findings – The study found that thin capitalization, intellectual capital, and the role of independent commissioners significantly influence company performance and corporate tax avoidance, highlighting the importance of this research in the manufacturing sector. Implications - These findings have practical implications for company management. They suggest that intellectual capital can be an effective tool for managing effective tax rates, while the role of independent commissioners warrants careful evaluation. Conversely, thin capitalization appears to have minimal impact on effective tax rates. Originality – This research underscores the need to assess the effectiveness of independent commissioners in ensuring tax efficiency for consumer goods companies, as well as the necessity of protecting intellectual capital. This highlights the originality and significance of the study in the manufacturing field.
EFFECT OF DISCLOSURE OF INTELLECTUAL CAPITAL AND PROFIT VOLATILITY ON COMPETITIVE ADVANTAGE WITH INTERVENING NET PROFIT MARGIN VARIABLES Suryati, Adelina; Etty Murwaningsari; Sekar Mayangsari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1379.801 KB)

Abstract

This study aims to determine the effect of intellectual capital disclosure on net profit margin, earnings volatility on net profit margin, intellectual capital disclosure on competitive advantage, earnings volatility on competitive advantage and the effect of net profit margin on competitive advantage. The sampling technique used is purposive sampling in banking companies. The data analysis method used in this study used SEM PLS. The results of the research on intellectual capital disclosure have a positive and significant effect on the net profit margin, profit volatility has a negative and significant effect on the net profit margin, the intellectual capital disclosure has a positive and significant effect on competitive advantage and not significant on competitive advantage, earnings volatility has a positive and significant effect on competitive advantage, and net profit margin has a positive and significant effect on competitive advantage.
Pengaruh Kesulitan Keuangan, Likuiditas, Pertumbuhan Perusahaan, dan Masa Perikatan Audit Terhadap Pemberian Opini Audit Keberlangsungan Usaha Rani Melvina Pebriyani; Sekar Mayangsari
Ekonomi Digital Vol. 4 No. 2 (2025): Oktober
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i2.183

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kesulitan keuangan, likuiditas, pertumbuhan perusahaan, dan masa perikatan audit terhadap pemberian opini keberlangsungan usaha. Data yang digunakan merupakan data panel dari 87 perusahaan di sektor healthcare dan infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023, dengan total 261 observasi yang diperoleh melalui teknik purposive sampling. Penelitian ini menggunakan pendekatan kuantitatif, dan analisis data dilakukan dengan regresi logistik karena variabel dependen, yaitu opini audit keberlangsungan usaha (going concern), bersifat kategorik. Analisis tersebut dibantu menggunakan software SPSS. Hasil pengujian hipotesis dalam penelitian ini menunjukkan bahwa kesulitan keuangan berpengaruh negatif terhadap pemberian opini audit keberlangsungan usaha. Sementara itu, likuiditas, pertumbuhan perusahaan, dan masa perikatan audit tidak berpengaruh terhadap pemberian opini audit keberlangsungan usaha. Temuan ini memberikan kontribusi penting bagi auditor dan pemangku kepentingan dalam menilai risiko keberlanjutan entitas. Kata kunci: Opini Audit Keberlangsungan Usaha; Kesulitan Keuangan; Likuiditas; Masa Perikatan Audit; Pertumbuhan Perusahaan.
Dampak Literacy Keuangan terhadap Strategi Keberlanjutan Bisnis dalam UMKM Hariyanti, Dini; Sekar Mayangsari; Vinola Herawaty; Rismayanti; Dewi Anggraeni
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.150

Abstract

This community service program was conducted by the Faculty of Economics and Business, Trisakti University, to improve financial literacy and business sustainability among MSMEs in Gudang Sarinah Pancoran, South Jakarta. Field observations revealed common issues, including the absence of separation between personal and business finances and weak budgeting practices. The program was implemented through training, workshops, consultations, and mentoring, with evaluation using pre- and post-tests. The results showed a 40% increase in participants’ financial literacy scores, 70% of participants began separating personal and business finances, and 50% reported revenue growth of 10–15% within three months. These findings highlight the direct impact of financial literacy interventions on MSME financial practices. Program sustainability was supported by continued mentoring sessions, ensuring consistent application of the acquired skills. Overall, the program demonstrates that strengthening financial literacy is a practical strategy to enhance MSME competitiveness and long-term sustainability.
A Proposed Implementation of Final Income Tax on Cashback Sekar Mayangsari; Hidayanti, Winda; Estiani, Oktaviasari Wanitaningrum
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101890

Abstract

This research aims to evaluate the imposition of income tax (Pajak Penghasilan—PPh) on cashback transactions based on the hard-to-tax theory, and explore the implementation of final income tax (Pajak Penghasilan Final—PPh final) as an alternative taxation mechanism for cashback transactions, aligned with basic taxation principles and the hard-to-tax theory. A qualitative case study design was employed. This involved in-depth interviews with an Account Representative from the Directorate General of Taxes, a taxation academic, and several active e-commerce users. The findings confirm that cashback transactions fall within the hard-to-tax (HTT) sector, thereby justifying the proposal of a final income tax as a more administratively feasible and equitable solution. To ensure fairness in tax collection, it is important to consider taxpayers’ payment capacity, applicable tax rates, and the involvement of third parties—such as platforms—in tax withholding responsibilities. As a reference, the study benchmarks the application of final income tax on lottery prizes, while proposing necessary contextual adjustments for the digital economy. The recommended policy is expected to safeguard potential state revenue from cashback incentives without disrupting the continued growth of Indonesia’s e-commerce sector or its broader digital economy ecosystem.
Factors Affecting Stock Return in Indonesian Irwan, Irwan; Etty Murwaningsarih; Sekar Mayangsari
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1744

Abstract

The motivation behind this research is to determine the impact of earnings management, transfer pricing (TPRC), corporate social responsibility (CSR) on stock returns (RS) moderated by foreign ownership. The research used is secondary from the Indonesia Stock Exchange for the 2016-2021 period. Selection of the study sample. The method used was purposive sampling with a model. The number of samples used was 205 in five years (2015-2019). Data processing was performed using path analysis techniques at a significance level of 0.05. The results of the study explain that the Stubben model of earnings management (EMS), transfer pricing (TPRC) and CSR have a significant effect on stock returns (RST). Foreign ownership (FOR) managed to moderate the effect of transfer pricing (TPRC), CSR on stock returns (RST). However, foreign ownership (FOR) failed to moderate earnings management (EMS) on stock returns (RS).
PENGARUH PRUDENCE, INTELLECTUAL CAPITAL, DAN STRUKTUR MODAL TERHADAP KUALITAS LABA Misnoni; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17406

Abstract

Penelitian ini memiliki tujuan untuk menganalisis peran prudence, komponen intellectual capital yaitu value added capital employed, value added human capital, structural capital value added, dan struktur modal, dalam peningkatan kualitas laba pada perusahaan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Metode sampel dalam penelitian ini adalah purposive sampling. Terdapat 34 perusahaan perbankan yang termasuk dalam kriterian penelitian dan 90 data sampel. Penelitian ini menggunakan analisi regresi berganda sebagai model analisis data. Hasil dari penelitian ini menunjukkan bahwa variabel prudence dan structural capital value added berpengaruh positif terhadap kualitas laba perusahaan, sedangkan variabel value added capital employed, value added human capital, dan struktur modal tidak berpengaruh terhadap kualitas laba di perusahaan sub sektor perbankan.
DAMPAK IOS, PERTUMBUHAN PERUSAHAAN, DAN SUSTAINABILITY REPORTING TERHADAP NILAI PERSEROAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI Berliana, Hana; Sekar Mayangsari
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17798

Abstract

Tujuan dari penelitian ini untuk menganalisis pengaruh investment opportunity set, pertumbuhan perusahaan, dan sustainability reporting terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif. Penelitian ini menggunakan data sekunder pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia selama tahun 2018-2020. Penelitian ini menggunakan purposive sampling sehingga diperoleh sebanyak 55 perusahaan. Sumber data diperoleh dari www.idx.co.id dan website resmi perusahaan non keuangan 2018-2020. Teknik pengujian hipotesis menggunakan analisis regresi moderasi. Sebelum dilakukan uji hipotesis, dilakukan uji statistik deskriptif dan uji asumsi klasik terlebih dahulu. Hasil penelitian ini menunjukan Investment opportunity set tidak berpengaruh terhadap nilai perusahaan, Pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan, Sustainability reporting berpengaruh negatif terhadap nilai perusahaan, Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan, Ukuran perusahaan memperkuat pengaruh investment opportunity set terhadap nilai perusahaan, Ukuran perusahaan tidak mampu memperkuat pertumbuhan perusahaan terhadap nilai perusahaan, Ukuran perusahaan tidak mampu memperkuat sustainability reporting terhadap nilai perusahaan.
Co-Authors Amrullah, Iqbal Berliana, Hana Dini Hariyanti Dyah Purwanti Elshadeiana Emelda Anggraini Erina Normasari Estiani, Oktaviasari Wanitaningrum Estike Cholis Syah Etty Murwaningsari Etty Murwaningsarih Hexana Sri Lastanti Hidayanti, Winda Irwan Irwan Ivana Pudiwan Leonardo Leonardo M. Yogi Riyantama Isjoni Misnoni Murtanto Murtanto Nurhastuty Kesumo Wardhani Prisila Damayanty Putri Adelisa Putri, Nadela Rani Melvina Pebriyani Rismayanti Robben Alessandro Marpaung Suryati, Adelina syalsabila Haya Thesa Mulya Putri Upita Sari Vinola Herawaty Yeremia Valentino