Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Economics and Digital Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Asian Journal of Economics and Business Management
Sari Indah Oktanti Sembiring
Fakultas Ekonomi Dan Bisnis Universitas Lampung, Bandar Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pelatihan Bahasa Inggris melalui Test of English as a Foreign Language (TOEFL) Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Lampung Sri Suningsih; Lidya Ayuni Putri; Resha Moniyana Putri; Sari Indah Oktanti Sembiring
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 3 (2022): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v2i3.1032

Abstract

Purpose: This community service activity aims to provide knowledge and insight to students regarding strategies for dealing with questions in the TOEFL so that they can prepare for the real TOEFL test. The mastery of English skills especially TOEFL needs to be carried out as the alternative solution for students in preparing for graduation and working. Method: The methods used in this activity are training, coaching, monitoring, and evaluation. Results: This activity has achieved the expected goal of increasing students' knowledge and insight regarding the fast and appropriate way that can be applied in answering TOEFL questions. Conclusions: Based on tutorial observations for approximately 3 months of participating in TOEFL training, it shows that students' understanding in mastering the TOEFL material increased quite significantly.
Corporate characteristics and tax aggressiveness: Evidence from the mining sector in Indonesia Ikhsan Irmi; Reni Oktavia; Sari Indah Oktanti Sembiring
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.763 KB) | DOI: 10.53402/ajebm.v1i2.89

Abstract

This article presents to find out the effect of corporation characteristics, such as though capital intensity, leverage, and firm size on tax aggressiveness. Based on the condition of tax revenues and the achievement of the tax ratio in assessing the performance of tax revenues, Indonesia has not been able to reach the target even since 2013. Many motivations drive companies to do tax aggressiveness either legally or illegally. Therefore, this article is necessary to find out the effect of capital intensity, leverage, and firm size on tax aggressiveness. This article uses quantitative data sourced from financial statements with research samples of non-oil and gas mining companies listed on IDX for the period from 2016 to 2020. Using panel data regression analysis, the results show that capital intensity, leverage, and firm size have no significant effect on the tax aggressiveness of non-oil and gas mining companies. It means that capital intensity, leverage, and firm size are not the right way for non-oil and gas mining companies to exercise tax aggressiveness. Further research is expected to use other factors as their CSR and GCG.
Faktor - Faktor yang Mempengaruhi Pengungkapan Aset Biologis Sesudah Penerapan PSAK 69 Selvia Maya Suci; Fajar Gustiawaty Dewi; Sari Indah Oktanti Sembiring
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1682

Abstract

Purpose: This study aims to examine the effect of asset intensity, company size, KAP Big Four, public ownership, and profitability on disclosure of biological assets. Non-Cylical Consumer companies are the object of this study, and there are 48 data samples. Research Methodology: The testing technique used is purposive sampling, namely selecting samples with a particular model. In addition, the measuring tool used is SPSS 24. Result: Previous researchers showed, that the disclosure of biological assets is influenced by its intensity. In addition, company size has no effect on the disclosure of biological assets. Meanwhile, KAP Big Four has a significant and negative influence on the disclosure of biological assets. Furthermore, disclosure of biological assets is not affected by public ownership. implies that disclosure of organic resources will not be affected by open ownership. Profitability also has no effect on the disclosure of biological assets, so that profitability will not affect the disclosure of biological assets. Limitation: This study only uses the independent variables of biological asset intensity, company size, KAP Big4, public ownership, and profitability, and only uses the non-cyclical consumer sector listed on the IDX. Contribution: Companies, especially those that have gone public and are listed on the IDX, can benefit from this research. In addition, investors interested in investing can benefit from not only viewing the company's financial statements but also the disclosure of its biological assets for future research purposes. In this study, the variables, sample size, and population, and time of year were updated.
Optimalisasi Peran BUMDes dalam Pengembangan Ekowisata melalui Business Plan dan Penguatan Mental Usaha di Desa Paguyuban Kecamatan Way Lima Kabupaten Pesawaran Sari Indah Oktanti Sembiring; Mega Metalia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i4.1471

Abstract

Purpose: The establishment of the Telaga Batu Putih BUMDes aims to participate in village development and provide services to the community in its management carried out by the village government and the community. The existence of the Telaga Batu Putih village-owned enterprises (BUMDes) is expected to be able to improve the village economy to create community welfare. The purpose of this study was to determine whether the role of the Telaga Batu Putih BUMDes was optimal for the welfare of the village community or not. Because BUMDes Margo Guyub has a set of apparatus that have worked fine, but the BUMDes has not optimally marketed its business units. Methodology/approach: This research is a qualitative research with a descriptive approach. The place in this study is in the Paguyuban village Kecamatan Way Lima, Kabupaten Pesawaran. Results/findings: The results showed that the Telaga Batu Putih BUMDes has played a role in improving the welfare of the community, but it has not been optimal in its implementation, the factors that become obstacles in running a business are limited human resources, weak managerial capacity and low capital. Conclusion: The government's role is needed to conduct socialization and provide training and assistance to the community regarding the management of the Telaga Batu Putih BUMDes so that it can be carried out properly and professionally.
Pengaruh Struktur Modal, Likuiditas, Financial Distress dan Firm Size terhadap Nilai Perusahaan sebelum dan saat Pandemi COVID-19: Studi Empiris pada Sub Sektor Restoran, Hotel, dan Pariwisata di BEI (2018-2021) Yoga Oky Prasetia; Kiagus Andi; Agus Zahron Idris; Sari Indah Oktanti Sembiring
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.629

Abstract

Penelitian ini bertujuan untuk analisis dan mengetahui pengaruh struktur modal, likuiditas, financial distress, dan Firm Size terhadap nilai perusahaan sebelum dan saat pandemi COVID-19. Penelitian ini dilakukan pada perusahaan sub sektor restoran, hotel, dan pariwisata yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2018-2021. Data yang dipergunakan dalam penelitian adalah data sekunder berupa laporan keuangan yang diambil dari perusahaan sub sektor restoran, hotel, dan pariwisata yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 - 2021. Analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial struktur modal dan Financial distress berpengaruh positif dan tidak signifikan terhadap nilai perusahaan sebelum dan saat terjadi pandemi covid-19. Likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan sebelum dan saat terjadi pandemi covid-19. Sedangkan Firm size berpengaruh negatif dan signifikan terhadap nilai perusahaan sebelum dan saat terjadi pandemi covid-19. Kemudian secara simultan struktur modal, likuiditas, financial distress, dan firm size terbukti secara bersama mempengaruhi nilai perusahaan sebelum dan saat pandemi covid-19.
Co-Authors Agus Zahron Idris Fajar Gustiawaty Dewi Ikhsan Irmi Kiagus Andi Lidya Ayuni Putri Mega Metalia, Mega Reni Oktavia Resha Moniyana Putri Selvia Maya Suci Sri Suningsih Yoga Oky Prasetia