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Indah Rahayu Lestari
Universitas Budi Luhur
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PENGARUH FINANCIAL DISTRESS, OPINION SHOPPING, DEBT DEFAULT DAN KOMITE AUDIT TERHADAP OPINI AUDIT GOING CONCERN Fajrillah, Ravinda; Lestari, Indah Rahayu
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 2 (2023): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i2.206

Abstract

Penelitian ini dilakukan bertujuan untuk menganalisis pengaruh financial distress, opinion shopping, debt default, dan komite audit terhadap opini audit going concern. Populasi dalam penelitian ini yaitu 85 perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia 2018- 2022. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh 50 perusahaan sebagai sampel penelitian. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh negatif dan signfikan terhadap opini audit going concern, selain itu debt default berpengaruh positif terhadap opini audit going concern. Sedangkan opinion shopping dan komite audit tidak berpengaruh terhadap opini audit going concern.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Umur Perusahaan Terhadap Tax Avoidance Sangian, Angel Martasya; Lestari, Indah Rahayu
Journal of Current Research in Humanities, Social Sciences, and Business Vol. 2 No. 2 (2025): December
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/5s7djb69

Abstract

This research aims to determine the effect of profitability, leverage, sales growth, and firm age on tax avoidance. The population in this study consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2020–2024 period, totaling 85 companies. The sampling technique used in this study is purposive sampling, which resulted in 45 companies as the sample. The data analysis technique used is multiple linear regression analysis with the assistance of SPSS version 22.0 software. The results of this study indicate that leverage has a positive and significant effect on tax avoidance. Meanwhile, profitability, sales growth, and firm age do not have a significant effect on tax avoidance.
Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi Imelda, I; Meidiyustiani, Rinny; Lestari, Indah Rahayu
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.28

Abstract

The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statements for businesses, (4) difficulties in obtaining funding from banks, (5) Has ever made financial statements using computer. The solutions are: (1) providing basic knowledge abaout financial statements, (2) introducing types of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs), (3) Explaining the importance of financial statements for business progress, (4) Providing training and skill in preparing financial reports based using FAS MSMEs, (5) Using accounting information system application to facilitaate MSMEs for preparing financial statements. The method are: preparation, implementation which is an evaluation of activities. The activity material included the introduction of basic concepts of financial statements, introduction of financial satements benefit, to the preparation of financial statements based on FAS MSMEs using lamikro application which made by Cooperatives and Small Micro Enterprises Ministry (CSMEs Ministry). After the training, increased understanding and improvement of MSMEs skill for preparing financial statements, especially using Lamikro application, to supporting their businesses. coaching periodically until MSMEs can preparing financial statements independently.
Eco-Green: Merubah Limbah Rumah Tangga Menjadi Bahan Baku Kompos Arisudhana, Dicky; Lestari, Indah Rahayu; Laksmiwati, Mia; Arief, Rachmat; Brabo, Nora Andira; Iswati, Heni
Indonesian Journal of Emerging Trends in Community Empowerment Vol. 2 No. 1 (2024): Juni
Publisher : PT Hakhara Akademia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71383/ijetce.v2i1.29

Abstract

Garbage is a problem faced in general, event at home. With so much waste that is not managed, it can harm the environment, even health. Waste from rubbish is one of the producer of both organic and inorganic waste. Based on the analysis of the situation that has been carried out, problems can be identified: (1) low knowledge of participants regarding environmental problems and effort to preserve the environments, (2) low motivational skills to preserve the environment, (3) lack of waste processing activities in the work environment and in the participant’s home environment. The method used in this activity is by conducting education, simulation and practice as well as evaluating the achievements of the activity which involves the entire team providing materials and training in making compost fertilizer. In this activity, composting activities began to be carried out. Participants are making process begins by adding dry media consisting of dry leaves obtained from around the garden. Dry leaves are chopped or shredded to facilitate the destruction process which is assister by natural microorganisms, then household waste which is wet waste is added. Composting from organic household waste went smoothly, and received an enthusiastic response from the participants. High awareness is needed from the public regarding contributes the largest amount of waste.
Ibu-Bijak: Teknologi Penganggaran dalam Memenuhi Gizi untuk Pencegahan Stunting di Kota Tangerang Lestari, Indah Rahayu; Oktaviani, Retno Fuji; Rahmat, Hayatul Khairul; Akilah, Maysa; Nayadi, Armetha; Setiawati, Suci; Amelia, Rini
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.5598

Abstract

Purpose: The purpose of this community service is to strengthen family financial literacy and nutritional awareness through the development and implementation of the Wise-Mother System a digital budgeting platform designed to help families manage household finances while ensuring balanced nutrition to prevent stunting in Tangerang City. Methodology/approach: The system adopted a participatory approach consisting of several stages, a preliminary survey and needs assessment, system design and installation, training and simulation, public socialization, and intensive mentoring. Data collection was conducted through interviews, pre-test and post-test, and field observations. Results/findings: The implementation of the Wise-Mother System successfully improved participants literacy in both financial management and nutrition. Post-test results showed a 46% improvement in budgeting skills and a 14% increase in nutritional literacy compared to pre-test scores. Furthermore, 100% of participants recognized the importance of allocating family budgets for nutritious food and understood how to use technology to support this goal. Conclusion: The Ibu Wise-Mother proved to be an effective digital innovation for empowering families to manage their household finances while improving family nutrition. Through education, training, and mentoring, the program successfully raised awareness and enhanced participants’ ability to plan family budgets aligned with nutritional needs. Limitations: The main limitations include uneven digital literacy among participants, limited internet access in certain areas, and a relatively short training duration, which required additional mentoring for consistent application of the system. Contribution: This program contributes to community development by integrating financial technology with family nutrition education, supporting the national stunting reduction agenda.
Ibu-Bijak: Teknologi Penganggaran dalam Memenuhi Gizi untuk Pencegahan Stunting di Kota Tangerang Lestari, Indah Rahayu; Oktaviani, Retno Fuji; Rahmat, Hayatul Khairul; Akilah, Maysa; Nayadi, Armetha; Setiawati, Suci; Amelia, Rini
Yumary: Jurnal Pengabdian kepada Masyarakat Vol 6 No 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.5598

Abstract

Purpose: The purpose of this community service is to strengthen family financial literacy and nutritional awareness through the development and implementation of the Wise-Mother System a digital budgeting platform designed to help families manage household finances while ensuring balanced nutrition to prevent stunting in Tangerang City. Methodology/approach: The system adopted a participatory approach consisting of several stages, a preliminary survey and needs assessment, system design and installation, training and simulation, public socialization, and intensive mentoring. Data collection was conducted through interviews, pre-test and post-test, and field observations. Results/findings: The implementation of the Wise-Mother System successfully improved participants literacy in both financial management and nutrition. Post-test results showed a 46% improvement in budgeting skills and a 14% increase in nutritional literacy compared to pre-test scores. Furthermore, 100% of participants recognized the importance of allocating family budgets for nutritious food and understood how to use technology to support this goal. Conclusion: The Ibu Wise-Mother proved to be an effective digital innovation for empowering families to manage their household finances while improving family nutrition. Through education, training, and mentoring, the program successfully raised awareness and enhanced participants’ ability to plan family budgets aligned with nutritional needs. Limitations: The main limitations include uneven digital literacy among participants, limited internet access in certain areas, and a relatively short training duration, which required additional mentoring for consistent application of the system. Contribution: This program contributes to community development by integrating financial technology with family nutrition education, supporting the national stunting reduction agenda.
Penerapan model pembelajaran collaborative learning untuk mata kuliah sistem enterprise dengan menggunakan game simulasi bisnis MonsoonSIM Reva Ragam Santika; Rinny Meidiyustiani; Indah Rahayu Lestari; Nidya Kusumawardhany; Dolly Virgian Shaka Yudha Sakti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.30382

Abstract

Abstrak Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa tentang integrasi antar departemen dalam sistem enterprise melalui simulasi MonsoonSIM. Latar belakang kegiatan ini adalah kebutuhan untuk memiliki pemahaman praktis tentang konsep-konsep sistem enterprise yang kompleks pada mahasiswa. Mitra sasaran dalam kegiatan ini adalah mahasiswa program studi sistem informasi, manajemen dan akuntansi dengan jumlah peserta sebanyak 6 tim, di mana setiap tim terdiri dari 5 mahasiswa. Metode pelaksanaan kegiatan merupakan rangkaian dari penerapan Collaborative learning di setiap tahapannya mulai dari identifikasi kebutuhan mitra sampai dengan diseminasi hasil. Penyusunan rencana kegiatan menggunakan kerangka SMART(specific, Measurable, Achievable, Relevant, Tim Bound).Hasil kegiatan menunjukkan peningkatan signifikan dalam skor rata-rata mahasiswa dari minggu pertama hingga minggu ketiga sekitar 13,57%, yang mengindikasikan peningkatan pemahaman mahasiswa tentang integrasi antar departemen, peningkatan kemampuan dalam pengambilan keputusan strategis dan kerja sama tim sehingga dapat peningkatan profitabilitas perusahaan Virtual. Kegiatan ini berhasil mencapai tujuan yang ditetapkan, yaitu meningkatkan pemahaman mahasiswa terutama dalam matakuliah Sistem Enterprise Kata kunci: sistem enterprise; pembelajaran kolaborasi; MonsoonSIM. Abstract This community service activity aims to enhance students' understanding of inter-departmental integration within an enterprise system through MonsoonSIM simulation. The background of this activity stems from the necessity for students to gain a practical understanding of complex enterprise system concepts. The target partners in this activity are students from the information systems, management, and accounting study programs, with a total of 6 participating teams, each consisting of 5 students. The activity's implementation method involves a series of collaborative learning applications at each stage, starting from partner needs identification to result dissemination. The activity plan was developed using the SMART framework (Specific, Measurable, Achievable, Relevant, Time-bound). The results of the activity show a significant increase in the students' average scores from the first week to the third week by approximately 13.57%, indicating an improved understanding of inter-departmental integration, enhanced skills in strategic decision-making and teamwork, thereby leading to increased profitability of the virtual company. This activity successfully achieved its stated objective of improving students' understanding, particularly in the Enterprise Systems courseSystems course Keywords: enterprise system; collaborative learning; MonsoonSIM.
Pengaruh Green Accounting, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Agresivitas Pajak Safitri, Silvia Nur; Indah Rahayu Lestari
Dharma Ekonomi Vol. 33 No. 1 (2026): Mei: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.412

Abstract

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.
Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Financial Distress Dita Puspitawati; Rinny Meidiyustiani; Indah Rahayu Lestari
Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i1.205

Abstract

: Financial distress is a condition where a company experiences a decline in financial condition which is usually temporary, but will develop worse if the condition is not quickly overcome and can cause the company to go bankrupt. The purpose of this study is to determine the effect of profitability, liquidity, company size and institutional ownership on financial distress. The population is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the financial statements for the 2016-2021 period. Samples were determined by purposive sampling techniques with certain criteria and obtained samples of 36 companies. This study used a multiple linear regression analysis method assisted by the SPSS Version 22 program. The results of this study show that profitability as measured by return on equity has a positive and significant effect on financial distress, liquidity as measured by curre ratio has a positive and significant effect on financial distress, while company size does not affect financial distress, institutional ownership positively affects financial distress
The Effect of Capital Intensity, Green Accounting, Capital Structure, And Leverage on Tax Avoidance Regita Bunga Safitri; Indah Rahayu Lestari
Jurnal Ekonomika dan Manajemen Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jem.v15i1.4394

Abstract

This study aims to determine the effect of capital intensity, green accounting, capital structure, and leverage on tax avoidance. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) in their financial reports and sustainability reports for the period 2020–2024. The sampling technique used in this study is purposive sampling with a final sample of 175 data from 35 companies. The data analysis technique used was multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS) software version 22. The results of the study indicate that capital intensity has a negative and significant effect.
Co-Authors Akilah, Maysa Allwine Ami Rachyani Andin Hadiyanto Anindita Tri Mulia Ariansyah, Rega Arief, Rachmat Arif, Rachmat Arisudhana, Dicky Bintari, Amalia Desi Natalia Dicky Arisudhana Dita Puspitawati Dita Puspitawati Dolly Virgian Shaka Yudha Sakti Eprilya Setyorini Fajrillah, Ravinda Faradilla Puteri Rochayu Hakam Ali Niazi Hakam Ali Niazi Hayatul Khairul Rahmat Heni Iswati Hidayat, Ravindra Safitra Imelda Imelda, I Imelda, Imelda Indah Chairunnisa Indrasti, Anita Wahyu Intan Nur Laila Istiqomah Istiqomah Iswati, Heni Juninda Putri Laila Hanif Assyuri Laksmiwati , Mia Laksmiwati, Mia Marlina Hosianna Muhammad Hirza Alby Muhammad Ikhsan Mulianti, Amanda Eka Mulianti Nayadi, Armetha Nidya Kusumawardhany Nora Andira Brabo Priyanto , Sugeng P Qodariah Qodariah Rahayu Dwi Anggraini Regita Bunga Safitri Retno Fuji Oktaviani Ricke Muriadi Rini Amelia, Rini Rinny Meidiyustiani Riny Mustika Rismawandi, Rismawandi Ryani, Dannisya Fida Safitri, Silvia Nur Sangian, Angel Martasya Setiawati, Suci Shinta Novelia Sugeng Priyanto Sugeng Priyanto, Sugeng Sugeng Riyadi Sunarwibowo, Rizki Pratomo Taqwa Putra Budi Purnomo Sidi Hiram Tarisa Nopriani Wahyumi Ekawanti Wulandari, Army Ardiani Yoswandri, Fathan Ramadhan Yuwono Yuwono Yuwono Yuwono