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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Journal of Financial and Tax Jurnal Pengabdian Mandiri Proceedings of The International Conference on Business and Economics Innovative: Journal Of Social Science Research Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Riset Ilmiah Indonesian Journal of Community Empowerment Jurnal Pengabdian Teknologi, Ekonomi dan Humaniora Sasambo: Jurnal Abdimas (Journal of Community Service)
Indriani, Agustina
Universitas Darma Persada
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The Gold Investment Strategy Education as a Low-Risk Investment Opportunit : Edukasi Strategi Investasi Emas sebagai Peluang Investasi Minim Risiko Indriani, Agustina; Saminem; Hasibuan, Ahmad Basid Hasibuan; Modjaningrat, Radina; Isniawati, Atik; Jombrik TPR
Jurnal Pengabdian Masyarakat Aufa (JPMA) Vol. 7 No. 3 (2025): Vol. 7 No 3 Desember 2025
Publisher : Universitas Aufa Royhan Di Kota Padangsidipuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/jpma.v7i3.2268

Abstract

The educational seminar "Gold Investment Strategy as a Low-Risk Investment Opportunity" was held to contribute to improving financial literacy for students and the general public amidst the uncertain economic situation. This seminar aimed to provide a fundamental understanding of gold investment, both physical and digital, as a hedge against inflation. Through an educational-participatory approach, participants gained not only theoretical knowledge but also hands-on practice using official and secure investment platforms such as Pegadaian Digital, BSI Mobile, and logammulia.com. The seminar was held offline in Room 209, Faculty of Economics, Darma Persada University, in July 2025, and was attended by 48 participants. Evaluation results indicated an increase in participants' understanding, interest, and readiness to manage their personal finances through wise and planned gold investment.
Kinerja Keuangan Daerah Dan Implikasinya Terhadap Pembangunan Manusia: Studi Moderasi Oleh Belanja Modal Agin Sugiwa; Haryono Umar; Agustina Indriani; Ria Fitria Andriani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8053

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan daerah yang diukur dengan derajat desentralisasi, ketergantungan keuangan daerah, kemandirian keuangan daerah, efektifitas pendapatan asli daerah dan pertumbuhan pendapatan asli daerah terhadap terhadap indeks pembangunan manusia yang dimoderasi dengan belanja modal. Penelitian ini menggunakan pengujian regresi linear yang dilakukan dengan aplikasi SPSS 23. Sampel penelitian adalah kabupaten/kota periode tahun dari 2014-2016. Jumlah sampel yang digunakan adalah 1.007 kabupaten/kota yang dipilih dengan menggunakan metode purposive sampling. Berdasarkan hasil analisis dapat disimpulkan bahwa derajat desentralisasi berpengaruh positif terhadap indeks pembangunan manusia, kemandirian keuangan daerah berpengaruh positif terhadap indeks pembangunan manusia, efektifitas pendapatan asli daerah berpengaruh positif terhadap indeks pembangunan manusia, sedangkan ketergantungan keuangan daerah tidak berpengaruh terhadap indeks pembangunan manusia dan pertumbuhan pendapatan asli daerah tidak berpengaruh terhadap indeks pembangunan manusia. Belanja modal memperkuat pengaruh positif antara derajat desentralisasi dengan indeks pembangunan manusia, belanja modal memperkuat pengaruh positif antara kemandirian keuangan daerah dengan indeks pembangunan manusia, sedangkan belanja modal tidak memperlemah pengaruh negatif antara ketergantungan keuangan daerah dengan indeks pembangunan manusia, belanja modal tidak memperkuat pengaruh positif antara efektifitas pendapatan asli daerah dengan indeks pembangunan manusia, dan belanja modal tidak memperkuat pengaruh positif antara pertumbuhan pendapatan asli daerah dengan indeks pembangunan manusia.
INFLUENCE OF INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS Ariyati, Vievi; Indriani, Agustina
Journal of Financial and Tax Vol. 5 No. 2 (2025): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v5i2.665

Abstract

This research aims to test and analyze the influence of institutional ownership, capital intensity and financial distress on tax aggressiveness. The population used in this research is energy sector companies listed on the IDX in 2020-2024. The sampling technique used in this research was purposive sampling, so that 105 samples were obtained. Data were analyzed using panel data linear regresion via Eviews 12. The results of this study indicate that institutional ownership has an effect on tax aggressiveness, capital intensity has no effect on tax aggressiveness and financial distress have no effect on tax aggressiveness. This research concludes that the greater the institutional ownership, the lower the company's tax aggressiveness. Meanwhile, whether or not there is capital intensity or financial distress cannot encourage a company to engage in tax aggressiveness.
Branding Produk UMKM Studi Kasus UMKM OK OCE Nur Syamsiyah; Agustina Indriani; Radina Modjaningrat; Tri Sulistiani; Yahya
JEPTIRA Vol 2 No 1 (2024)
Publisher : Fakultas Teknik Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70491/jep.v2i1.23

Abstract

Pandemi COVID-19 di Indonesia memberikan dampak yang signifikan pada berbagai sektor, termasuk pariwisata, perdagangan, industri, serta pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Dampak langsungnya terlihat melalui Pemutusan Hubungan Kerja (PHK) secara besar-besaran di berbagai perusahaan dan penutupan usaha yang menyebabkan banyak karyawan dirumahkan. Operasional UMKM menjadi terbatas dan terjadi penurunan jumlah konsumen yang berbelanja secara langsung dibandingkan dengan kondisi normal. Sekitar 39,9% UMKM mengalami penurunan yang signifikan sehingga memaksa mereka untuk mengurangi stok barang. Selain itu, 16,1% UMKM memilih mengurangi karyawan atau bahkan menutup usaha mereka. Untuk bertahan di tengah pandemi, pelaku UMKM harus memiliki keterampilan digital yang memadai. Melalui program pengabdian masyarakat yang diadakan oleh dosen dari Phoenix Education Centre Institution, UMKM binaan OK OCE diberi pendampingan terkait branding dan pemasaran produk secara efektif dan efisien. Program ini bertujuan agar pelaku UMKM mampu mengembangkan potensi mereka dan meningkatkan pendapatan melalui strategi digital marketing. Dengan demikian, diharapkan para pelaku UMKM dapat meningkatkan kesejahteraan hidup baik secara individu, keluarga, maupun komunitas pada umumnya.
Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management Saminem Saminem; Agustina Indriani; Reko Saprianto; Novi Dwi Haryati
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.147-159

Abstract

ABSTRACTThis study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability.
Pendampingan Company Visit Mahasiswa ke Kantor Akuntan Publik PKF Hadiwinata & Partners Jakarta Ahmad Basid Hasibuan; Agustina Indriani; Atik Isniawati; Radina Modjaningrat; Saminem Saminem
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 4 No. 4 (2026): Juli : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v4i4.2857

Abstract

essential for fostering the motivation to enhance their professional competencies. The primary objective of these visits is to bridge the gap between classroom theory and its practical application within the business and industrial sectors. Through these visits, students are expected to gain insights into fundamental concepts, business processes, governance structures, work cultures, and operational regulations. For universities, the business and industrial sectors represent key partners in supporting the "Tridharma" (Three Pillars) of Higher Education, and company visits can be viewed as mutually beneficial, long-term initiatives. Consequently, these visits should be formalised through cooperation agreements or Memoranda of Understanding (MoUs). Furthermore, company visits provide an opportunity for universities to update their curricula—particularly in subjects such as auditing and financial accounting—thereby aligning educational content with the workforce requirements of the business and industrial sectors, such as public accounting firms. Finally, these visits can pave the way for other student opportunities, including field practicums and internship.
Co-Authors , Rahima Br Purba Abda Abda Aeniyah, Aeniyah Agin Sugiwa Anggraeni, Devina Nurul Aprilia, Fadillah Ariyati, Vievi Atik Isniawati Atik Isniawati Bayu Pratama Chintya Nurmayasari Debi Citra Dewi Fuad, Zahwa Khalisha Hannissa Nurrahma Haryono Umar Hasibuan, Ahmad Basid Hutabarat, Milko Isnianawati, Atik Jombrik TPR M Irsan Nasution Mardjaningrat, Radina Milko Hutabarat Nelli Novyarni Novi Dwi Haryati Nur Syamsiah Nur Syamsiyah Nur Syamsiyah Parlin Bachtiar Sinaga Rani Ayu Reko Saprianto Ria Fitria Andriani Rita Rahmawati Rumsia, Rika Rutinaias Haholongan Samin Samin Saminem Saminem Saminem Septiani, Shintia Silviana Hidayati Sinaga, Parlin Bachtiar Sitti Marwa Kharie Sri Ari Wahyuningsih Sukardi Sukardi Taufik Hidayat Tri Sulistiani Tri Sulistiani Wahyuningsih, Sri Ari Yahya Yahya Yahya Yulisfan Zulfa, Iin Dana