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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pepadu Jurnal Ilmiah Pengabdian dan Inovasi Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Terapan Fokus Abdimas Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian KIC Income : Digital Business Journal Prosiding Seminar Nasional CORISINDO
R. Ayu Ida Aryani
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Struktur Kepemilikan dan Tax Deduction Terhadap Tax Avoidance Baiq Dinda Puspita Ayu; R . Ayu Ida Aryani; Rina Komala
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): Edisi Juni 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.5702

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor potensial yang diduga mempengaruhi tindakan tax avoidance. Adapun variabel independen dalam penelitian ini adalah struktur kepemilikan dengan proksi (kepemilikan terkosentrasi, kepemilikan asing dan kepemilikan publik) dan tax deductions dengan proksi (beban pajak tangguhan, beban pajak kini, dan presntase jumlah saham disetor), sementara variabel dependentnya adalah tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Sampel penelitian ini menggunakan metode puposive sampling dan di peroleh 140 perusahaan. Metode analisis menggunkan analisis statistik deskriptif dan Generalized Method of moments. Hasil penelitian menunjukan bahwa kepemilikan terkosentrasi, kepemilikan public dan beban pajak kini tidak berpengaruh terhadap tax avoidance, sedangkan kepemilikan asing, beban pajak tangguhan, dan presentase jumlah saham disetor berpengaruh positif dan signifikan terhadap tax avoidance. Dengan demikian untuk mencegah terjadinya tax avoidance, pemerintah harus memperkuat pengawasan serta memperkuat peraturan dan harus benar-benar dipatuhi oleh phak manajemne perusahaan dan jajarannya, untuk mengurangi aktivitas tax avoidance yang dilakukan oleh phak terkaitl agar dapat memberikan keuntungan kepada pihak tertentu.
Pengaruh Volume Penjualan Dan Biaya Promosi Terhadap Laba Perusahaan Makanan Dan Air Minum Dalam Kemasan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023 Aryani, R . Ayu Ida; Puspita Ayu, Baiq Dinda; Yulianti, Devi; Soraya, Siti
Jurnal Manajemen dan Ekonomi Terapan Vol. 2 No. 2 (2024): Oktober 2024
Publisher : Yayasan Insan Literasi Cendekia (INLIC) Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jmet.v2i2.197

Abstract

Laba adalah keuntungan bersih yang diperoleh oleh perusahaan atau individu yang melakukan kegiatan ekonomi. Penelitian ini bertujuan untuk menganalisis faktor-faktor tersebut yang mempengaruhi laba perusahaan makanan dan air minum dalam kemasan yang terdaftar di Bursa Efek Indonesia. Variabel yang di teliti meliputi volume penjualan dan biaya promosi. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling, yaitu metode pengambilan sampel dengan menggunakan beberapa pertimbangan tertentu sesuai dengan kriteria yang diinginkan untuk dapat menentukan jumlah sampel yang akan diteliti. Penelitian ini menggunakan total 12 sampel. Penelitian ini dilakukan pada periode 2019-2023, sehingga diperoleh data observasi sebanyak 60 data observasi. Analisis yang digunakan adalah analisis regresi linear berganda didahului dengan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Hipotesa pengujian dilakukan dengan menggunakan uji F dan atau uji t. Hasil penelitian menunjukkan bahwa : Terdapat pengaruh signifikan volume penjualan terhadap laba perusahaan makanan dan amdk yang terdaftar di Bursa Efek Indonesia, Terdapat pengaruh signifikan biaya promosi terhadap laba perusahaan makanan dan amdk yang terdaftar di Bursa Efek Indonesia, dan Terdapat pengauh signifikan volume penjualan dan biaya promosi terhadap laba perusahaan makanan dan amdk yang terdaftar di Bursa Efek Indonesia.
Pelatihan Penentuan Harga Pokok Produksi Produk UMKM alfian, alfian sayuti; R. Ayu Ida Aryani; Defel Septian; Farha
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 1 (2022): Jurnal Ilmiah Pengabdian dan Inovasi (September)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.669 KB) | DOI: 10.57248/jilpi.v1i1.5

Abstract

MSMEs in Mataram City in 2020 amounted to 22,473 which makes it the highest number compared to MSMEs in the Regency and City of West Nusa Tenggara Province. The number consists of 15,746 Micro classes, 6,194 Small, and 533 medium classes. There are still many micro-enterprises in Mataram and the class must be upgraded to Small or Medium Enterprises. This becomes complex related to capital, sales strategy, and Annual Turnover to increase company profits. Increasing company profits can be achieved by optimizing profits. MSMEs in the production sector sometimes find it difficult to determine the cost of production. The service is carried out by teaching the cost of the production program through the asynchronous method. The Chairperson and Members visit MSME traders who have processed products and processed raw materials into finished goods that are ready to be sold. The service mechanism is carried out in several stages including, FGD with the service team and partners, partner interviews, making the cost of production, making presentations recorded through the Zoom application, and will be shared on Google Drive, sending Google Drive links to service partners.
Pendampingan Penyusunan Manajemen Operasional Pembukuan dan Administrasi Kelompok Tani di Sembalun, Nusa Tenggara Barat Widia Febriana; R. Ayu Ida Aryani; Melati Rosanensi; Muliani; Lina yunita
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 2 (2022): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.668 KB) | DOI: 10.57248/jilpi.v1i2.18

Abstract

Bookkeeping and administration are needed as a forum for a group of people, including farmer groups. Bookkeeping is a recording process that is carried out obligatory and regularly in accumulating all types of data and information about finances consisting of liabilities, income, assets, costs and capital. The total value of the gift and income of goods or services, ends with the preparation of daily cash and a ledger in the form of a balance sheet, as well as a profit and loss statement for the period of the year as described in Law Number 28 of 2007 Article 28. Regarding the bookkeeping as described in the Act, it emphasizes on all entrepreneurs about the importance of bookkeeping. Because the bookkeeping in the company's internal is the main basis that becomes the foundation of the accounting system. In the recorded accounting system, the company's financial movements can be known in detail. Bookkeeping and administration, the main tasks and functions of the Tourism Manager in Sembalun NTB, are a form of community service. This assistance aims to train farmers so that the management of bookkeeping and administration operations is properly recapitulated. The method used in this service activity consists of five months of observation, socialization, and direct assistance. As a result of this community service, participants were able to understand how to book and administer tourism in Sembalun, West Nusa Tenggara.
The Six Value Of Socio-Ecopreuneur Lombok Eco Flea Market Untuk Pemberdayaan Petani Dan Pengrajin Lokal Di Kuta Lombok Tengah Komala, Rina; ., Khairunnisa; Aryani, R. Ayu Ida
Income : Digital Business Journal Vol. 1 No. 1 (2023)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/income.v1i1.2662

Abstract

Lombok Eco Free Market is a collaborative ecopreneur community located in Kuta Village, Central Lombok which provides a place to help and empower local farmers and craftspeople around Kuta, Central Lombok to develop businesses and improve their standard of living. In running its business Lombok Eco Flea Market uses 6 (six) principles as a branding strategy, namely: Empowering Women and Communities, Conscious Shopping or Fair Trade, Circular Economy, Earth Friendly Products, Local Wisdom and digital-marketing and is the main requirement for vendors who want to join the Lombok Eco Flea Market. These principles are in line with the policy of the West Nusa Tenggara Provincial government in the West Nusa Tenggara Provincial government's social safety net program, namely economic stimulus and recovery due to Covid-19 by defending and buying local products so that Micro, Small and Medium Enterprises in West Nusa Tenggara Province can actively operate again . This research is a qualitative research that aims to analyze the six main principles of Lombok Eco Flea Market in realizing its mission to empower and improve the welfare of local farmers and craftsmen in Kuta, Central Lombok through ecopreneurs.
MANAJEMEN WAKTU MENJADI KUNCI NILAI UNGGUL: INOVASI EDUKASI UNTUK MAHASISWA AKUNTANSI BERPRESTASI Aryani, R. Ayu Ida; Muliani, Muliani; Nukman, Nukman
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.45-50

Abstract

Time management is an important skill that affects students' academic success. This community service program aims to provide education about the importance of time management to students of the Bumigora University Accounting Study Program. This activity aims to overcome common problems among students, namely difficulties in managing time effectively for lecture activities, assignments, organizations, and personal lives. The approach used includes socialization, interactive discussions, and training on the use of tools such as to-do lists, priority matrices, and digital time management applications. This training has succeeded in increasing students' understanding of the importance of time management and their ability to manage study schedules and other activities. Evaluation through questionnaires and participant reflections showed that most participants felt more directed, disciplined, and able to complete tasks on time after participating in the training. In addition to academic impact, the program also contributes to the formation of positive character, such as responsibility and independence. Time management education can be an effective innovation in supporting students to achieve superior achievements. This activity is expected to be a model of continuous education that can be applied in various other study programs to form a generation of students who are skilled, independent, and highly competitive.Keywords: time management, academic achievement, students, accounting, community service
Pendampingan Peserta Didik dalam Kecerdasan Spiritual di SMP Muhammadiyah Mataram Widia Febriana; Rina Komala; Defel Septian; Gozin Najah Rusyada; R. Ayu Ida Aryani; Rahman Prasetyo
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.149

Abstract

The problem of dedication is the low role of the school environment in increasing the spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram. This service aims to 1) analyze the school environment at SMP Muhammadiyah Mataram, 2) analyze the level of spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram, 3) analyze how much influence the school environment has on the spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram. The service population is all Muslim students at SMP Muhammadiyah Mataram with a total of 51 students. Data collection uses questionnaires, observations, interviews, and documentation. The conclusions from the dedication are 1) The school environment is in the medium category, with a percentage of 66.7%, the highest aspects of the school environment, namely school discipline and teacher-student relations, a percentage of 21%. 1) The spiritual intelligence of Muslim participants at SMP Muhammadiyah Mataram is categorized as moderate with a percentage of 51, 1% and a high aspect of spiritual intelligence, namely the social aspect of 26%, 2) There is an influence of the school environment on the spiritual intelligence of Muslim students at SMP Muhammadiyah Mataram.
Program Pendampingan Budidaya Lobster Desa Keruak Kabupaten Lombok Timur Mahfuzi, Syafira; Wira Hendri; Komala, Rina; Aprianto, Dedi; Aryani, R. Ayu Ida
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.330

Abstract

Lobster is an important marine product for the people living at the coastal area in Keruak. Lobster has a high economic value, but it has not been managed optimally. In the development of lobster, lobster farmers have experienced a decline in production over the last few years due to various factors, nemely almost all fishermen living at the coastal area in Keruak village who are not lobster farmers. Lobster is only a partial/seasonal business.  The coastal fishermen only have an ability to traditionally catch lobster seeds. However they do not have knowledge to cultivate lobster. Almost all lobster seeds caught at sea are sold to collectors so that the added value of this business is almost nothing. The community assistance program that was carried out by society service team in collaboration with local communities through a lobster cultivation in the coastal community tries to explain the problem. People can know and understand the types of lobsters that are suitable for cultivation in their area.s
Penggunaan Digital Story Telling dalam Pengajaran Speaking di SMPN 21 Mataram Rahmawati , Lela; Sutarman; Aryani, R. Ayu Ida; Ayatullah, Rangga
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 2 No. 2 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Desember)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v2i2.340

Abstract

A language proficiency must have been learnt or taught since early ages and speaking skills are the prominent to conquer the global world as it is a main means of communication. Digital Story Telling was conducted by using English training in SMPN 21 Mataram by teaching the students with the use of Participatory Action Research. The steps in this design are Planning, acting, observing, and reflecting. The results of an English Learning program showed that students' speaking abilities had improved in a number of areas, including confidence, fluency, pronunciation, grammar, and vocabulary. A range of speaking exercises, such as oral presentations, voice recordings, group discussions, and interviews, helped to strengthen those areas. Moreover, the mean gain of the students’ post-test was higher than the mean gain of the students’ pre-test. In the pre-test, the mean gain was 56.37; however, the students could achieve 74.05 in the post-test. In addition, students’ learning motivation increased in terms of: students involve in learning process, students solve the problem and search the issue, students try to work harder to avoid the failure.
Pengaruh Boox Tax Differences, Tingkat Hutang, dan Operating Cash Flow Terhadap Persistensi Laba Aryani, R . Ayu Ida; Ayu, Baiq Dinda Puspita; Soraya, Siti; Fitriana, Laili
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.19420

Abstract

Fenomena Covid-19 menyebabkan perusahaan ritel mengalami penurunan pendapatan bahkan mengalami kerugian. Kondisi ini membuat perusahaan yang bergerak di sektor ritel mengalami gangguan terhadap persistensi labanya. Penelitian ini berujuan untuk menguji dan menganalisis pengaruh book tax difference, tingkat hutang, dan operating cash flow terhadap persistensi laba perusahaan ritel yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2022. Teknik pengambilan sampel menggunakan tekhnik purposive sampling dengan kriteria tertentu. Teknik analisis data yang dilakukan dalam penelitian ini menggunakan teknik analisis kuantitatif. Hasil analisis data menunjukkan bahwa book tax difference berpengaruh negatif terhadap persistensi laba, tingkat hutang berpengaruh positif terhadap persistensi laba, dan arus kas operasi berpengaruh positif terhadap persistensi laba, oleh karena itu perusahaan dapat menjaga persistensi labanya dengan mengendalikan tingkat utang dan arus kas operasi perusahaan karena dapat meningkatkan kinerja perusahaan dalam memperoleh laba.
Co-Authors Alfian Sayuti alfian, alfian sayuti Anggriani, Rini Anthony Anggrawan Armayani, Erlin Ayatullah, Rangga Azzahra, Baiq Shelia Rara Baiq Adrian Ulfa Baiq Adriani Ulfa Baiq Dinda Puspita Ayu Choirul Anwar Dedi Aprianto Defel Septian Devi Yulianti Dewa Ayu Oki Astarini Ega Dwi Putri Marswandi Farha Febria Nurmelia Marlina Fitriana, Laili Gozin Najah Rusyada Herawati, Baiq Candra Ibrahim, Isra Dewi Kuntary Ihsana, Muh. Sohibul Ikang Murapi Isrorianto, Syadid Naufal Khairan marzuki Khairunnisa ., Khairunnisa Khairunnisa Khairunnisa Komala, Rina Layali Ihyani Lina Yunita Mahfuzi, Syafira Melati Rosanensi Mubin, Miftahul Muhammd Israfil  Muliani Muliani Muliani Muliani, Muliani Ni Ketut Sriwinarti Phyta Rahima Rahima, Pitha Rahman Prasetyo Rahmawati , Lela Rina Komala Rina Komala Saputra, Sahdan Siti Soraya Suriati Suriati Suriyati, Suriyati Sutarman Ulfa Mayranti, Siti Widia Febriana Widia Febriana, Widia Wira Hendri