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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Budimas : Jurnal Pengabdian Masyarakat ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI DEVOTE: Jurnal Pengabdian Masyarakat Global Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pepadu Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Innovative: Journal Of Social Science Research Jurnal Penelitian dan Pengabdian Masyarakat Miftah Jurnal Manajemen dan Ekonomi Terapan Jurnal Riset Akuntansi, Perpajakan dan Auditing Fokus Abdimas Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian KIC Income : Digital Business Journal Prosiding Seminar Nasional CORISINDO Jurnal Pengabdian Kepada Masyarakat Indonesia ZEBMAR
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 Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Determinan Tax Avoidance (Studi kasus perusahaan farmasi yang terdaftar di Bursa Efek Indonesia) Periode 2018 - 2022 Ahmad Brilliant Wardani; Defel Septian; R Ayu Ida Aryani
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/ysm7fx90

Abstract

Taxes are a source of cash revenue to help finance general and economic expenditure for the country. The aim of this research is to test and analyze whether financial ratios measured using the quick ratio, DAR, ROA, and TATO have an influence on tax avoidance in pharmaceutical companies listed on the Indonesia stock exchange. The method used in this research is a quantitative technique using the classical assumption test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multicollinearity test, heteroscedasticity test, autocorrelation test, data hypothesis testing using the determinant coefficient test, multiple linier regression analysis, t-test, and f-test. The results of this research show that have the liquidity ratio, profitability rasio and activity ratio have no influence on tax avoidance, while the leverage rasio does influence tax avoidance.
Pengaruh Akses Permodalan, Manajemen Keuangan, dan Strategi Pemasaran Digital Terhadap Pertumbuhan UMKM di Era Digital (Studi Kasus di Desa Terara) Aglis Esa Fandriana; R. Ayu Ida Aryani; Baiq Dinda Ayu Puspita; Ikang Murapi
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 4 No. 2 (2026): October 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/70ewk550

Abstract

This study aims to analyze the effects of access to capital, financial management, and digital marketing strategies on the growth of MSMEs in the digital era, both partially and simultaneously. This study employed a quantitative approach using a survey method. The research was conducted in Terara Village, East Lombok Regency, involving 50 MSME owners as research respondents. Data were collected through questionnaire distribution. The data were analyzed using descriptive statistical analysis, validity tests, reliability tests, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that, partially, access to capital and financial management have no significant effect on the growth of MSMEs in the digital era. In contrast, digital marketing strategies have a positive and significant effect on the growth of MSMEs in the digital era. Simultaneously, access to capital, financial management, and digital marketing strategies have a significant effect on the growth of MSMEs in the digital era. These findings suggest that digital marketing strategies are the most influential factor contributing to the growth of MSMEs in Terara Village in the digital era.
Pengaruh Beban Pajak dan Mekanisme Bonus Terhadap Praktik Transfer Pricing Dengan Audit Eksternal Sebagai Variabel Moderasi Ni Wayan Nuriani; R. Ayu Ida Aryani; Layali Ihyani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2026): November 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/7wdxrg78

Abstract

Transfer pricing  is an important issue in international taxation due to its association with pprofit shiffting and potentional  reduction in state reveneue. This study aims to is an important exsamine the effect of tax burden and bonus mechanisms on transfer pricing practices, with excternal audit as a moderating variabel, in energy sector companies listed on the indonesia stock exchange during 2021-2025.  This study employs a quantitative associative approach using 28 companies selected through purposive sampling, resulting in 140 firm-year observations. Data were analyzed using panel data regression and moderated regression analysis (MRA) with eviews 12. The results show that tax burden has a positive and significant effect on transfer pricing practices, while bonus mechanisms have no significant effect. External audit strengthens the relationshio between bonus mechanisms and transfer pricing practices but does not moderated the relationship  between  bonus mechanisms and transfer pricing practices. These findings indicate that external audits play an important role in overseeing transfer pricing practices, particularly in relation to tax burden
Pengaruh Pengetahuan Investasi, Persepsi Risiko, dan Persepsi Return Terhadap Minat Mahasiswa Berinvestasi di Pasar Modal Dengan Persepsi Menabung Sebagai Variabel Moderasi (Studi Kasus Pada Mahasiswa Fakultas Ekonomi dan Bisnis di Kota Mataram) Thania Dwinov; R. Ayu Ida Aryani; Arie Cahyani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2026): November 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/h88mpc47

Abstract

This study aims to examine the effect of investment knowledge, investment risk perception, and return perception on students’ investment interest in the capital market, with Saving Perception as a moderating variable among students of the Faculty of Economics and Business in Mataram City. The study employed a quantitative approach using a survey method. A total of 106 respondents were selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using Moderated Regression Analysis (MRA) with IBM SPSS Statistics 26. The results show that investment knowledge and investment risk perception do not significantly affect students’ investment interest. In contrast, return perception has a positive and significant effect on investment interest. Saving Perception also has a positive and significant direct effect on investment interest. However, the interaction terms between investment knowledge and Saving Perception, investment risk perception and Saving Perception, and return perception and Saving Perception are not significant.
Co-Authors Aditia Aglis Esa Fandriana Ahmad Brilliant Wardani Alfian Sayuti alfian, alfian sayuti Anggriani, Rini Anthony Anggrawan Arie Cahyani Armayani, Erlin Ayatullah, Rangga Azzahra, Baiq Shelia Rara Baiq Adrian Ulfa Baiq Adriani Ulfa Baiq Dinda Ayu Puspita 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 Husna Husna Ulya I Nyoman Subudiarta Ibrahim, Isra Dewi Kuntary Ihsana, Muh. Sohibul Ikang Murapi Isrorianto, Syadid Naufal Khairan marzuki Khairunnisa ., Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Komala, Rina Layali Ihyani Layali Ihyani Lestari, Ayu Ambang Lina Yunita M. Taufiqurrahman Mahfuzi, Syafira Melati Rosanensi Mubin, Miftahul Muhammd Israfil  Muliani Muliani Muliani Muliani, Muliani Ni Ketut Sriwinarti Ni Wayan Nuriani Nukman Nukman Phyta Rahima Rahima, Pitha Rahman Prasetyo Rahmawati , Lela Rina Komala Rina Komala Saputra, Sahdan Siti Soraya Suriati Suriati Suriyati ., Suriyati Sutarman Teti Kurniawati Thania Dwinov Ulfa Mayranti, Siti Widia Febriana Widia Febriana, Widia Wira Hendri