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All Journal AKUNTANSI DEWANTARA JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Jurnal Akuntansi Barelang Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Pengabdian kepada Masyarakat Nusantara Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Akuntansi Trisakti
Yusnaini Yusnaini
Program StudiAkuntansi, S.T. Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi
Aerospace Engineering Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The impact of financial performance to effective tax rates in banking companies on the indonesia stock exchange Yusnaini; Fitri Handayani; Latersia Gurusinga; Hermawan Sutanto
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This research aims to determine the effect of company financial performance as seen from the profitability ratio and fixed asset intensity on effective tax rates in banking companies listed on the IDX for the 2017-2021 period. The type of research used in this research is quantitative research. The population used in this research is all banking companies listed on the Indonesia Stock Exchange in the 2017-2021 period with a research sample of 25 companies. The data analysis technique used in this research is panel data analysis using the E-views version 13 program. The results of the research show that profitability has no effect on the effective tax rate, meanwhile fixed asset intensity has a positive and significant effect on the effective tax rate in banking companies listed on the IDX for the 2017-2021 period
DETERMINING FACTORS FOR MODERATING LEVERAGE BOND RATINGS Sari Bulan Tambunan; Warsani Purnama Sari; Alfriado Leonard Noprian Dolok Saribu Dolok Saribu; Ahmad Prayudi; Dhian Rosalina; Yusnaini Yusnaini
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.15604

Abstract

This study aims to determine the factors that influence the policy of imposing bond rates with leverage as a moderating variable. The population in this study were 55 companies listed on the Indonesia Stock Exchange and registered at PT. Pefindo successively during the 2018-2020 period using a sampling technique, namely census sampling where the entire population is sampled. The test results show that profitability and audit quality have positive effect on bond ratings. Liquidity variable have no effect on rating assignment, and also financial flexibility and company size have no effect on rating assignment. Leverage in this study is only able to moderate the effect of profitability and audit quality on bond ratings. Meanwhile, liquidity, financial flexibility and company size cannot be moderated by leverage on bond ratings of companies listed on the IDX and Pefindo during the 2018-2020 period.
PENGARUH CAPITAL INTENSITY, FIXED ASSET INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR INDUSTRY CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Silviny Wijaya; Latersia Br Gurusinga; Yusnaini Yusnaini
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11499

Abstract

This study aims to determine and analyze the influence of capital intensity, fixed asset intensity and deferred tax expense on tax avoidance in companies in the non-cyclical consumer industry sector listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This research is quantitative research using secondary data obtained from the financial statements of companies in the non-cyclicals consumer industry sector on the Indonesia Stock Exchange The population used in this study is all companies in the non-cyclicals consumer industry sector listed on the IDX for the 2021-2024 period as many as 132 companies. The sampling technique in this study uses purposive sampling with several criteria determined so that a total of 35 companies with a total of 140 observation data was obtained. The data analysis techniques used were descriptive statistics, panel data regression selection, classical assumption test and hypothesis testing using the E-Views version 13 program. The results of the study show that the variables free of capital intensity, fixed asset intensity and deferred tax expense have a positive and significant effect on tax avoidance. Simultaneously, the variables free of capital intensity, fixed asset intensity and deferred tax expense have a significant effect on tax avoidance.
The DARI GEROBAK KE PASAR DIGITAL: TRANSFORMASI IRT JAMUR TIRAM CRISPY MENUJU UMKM BERDAYA SAING : FROM CART TO DIGITAL MARKET: THE TRANSFORMATION OF CRISPY OYSTER MUSHROOM IRT TOWARDS COMPETITIVE MSMES Latersia Br Gurusinga; Yusnaini Yusnaini; Hendy Hendy
Jurnal Pengabdian Masyarakat Multidisiplin Vol 9 No 1 (2025): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v9i1.6731

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a central role in the national economy, including the Kentucky Crispy Mushroom Home Industry in Medan Sunggal, which has been operating for 13 years. However, several obstacles remain, particularly in financial record-keeping, operational efficiency, and less than optimal digital marketing. This Community Service program aims to strengthen partners' capacity through mentoring in accounting, operational management, and digital marketing. The methods used include an initial survey, counseling, training, and ongoing mentoring involving lecturers and students. Implementation of this program includes the provision of production equipment such as baglog steamers, deep fryers, and continuous sealers, systematic financial record-keeping training, digital promotion strategies, and rebranding the business as "Salwa Oyster Mushrooms" with modern packaging and marketing through e-commerce platforms. This program has proven to improve product quality, strengthen brand identity, and expand partners' market reach. Recommendations include continuous innovation and optimization of digital marketing to ensure the business's sustainability and competitiveness.
Co-Authors Ahmad Prayudi Alfriado Leonard Noprian Dolok Saribu Dolok Saribu Ayudia Popy Sesilia Christine Tanaka Dhian Rosalina, Dhian Dian Ramli Fitri Handayani Hendy Hendy Isnaniah Laili Khatmi Safitri Jessica Felicia Latersia Br Gurusinga Rana Fathinah Ananda Sari Bulan Tambunan Silviny Wijaya Susan Jeny Sutanto, Hermawan Warsani Purnama Sari