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Perencanaan Pajak dan Book Tax Differences terhadap Persistensi Laba dengan Variabel Moderating Kualitas Laba Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol 2, No 2 (2018): December
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.

The Impact of Other Comprehensive Income Volatility, Research and Development Investment, and Earnings Management on Cost of Capital: The Moderating Role of Agency Cost Rachmawati, Sistya; Pratiwi, Inugrah Ratia; Murwaningsari, Etty
The Asian Journal of Technology Management (AJTM) Vol. 17 No. 2 (2024)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/ajtm.2024.17.2.5

Abstract. In 2025, forecasts indicate that Asian companies, especially from China and India, will dominate the IPO market. Understanding global capital cost drivers is essential, particularly as energy sector costs increase. Research highlights that superior accounting information can narrow the investor-management gap, reducing equity and debt. This study investigates the impact of Other Comprehensive Income (OCI) volatility, Research and Development (R&D) investment, and earnings management on cost of capital, considering the potential moderating effect of agency costs. The analysis includes 1,565 observations across 313 firms from 2018 to 2022, focusing on the energy sector in China, India, the United States, and Indonesia. The study uses panel data regression to examine the relationships between OCI volatility, R&D investment, earnings management, and cost of capital, focusing on agency costs’ moderating role. Initial findings reveal that earnings management significantly and negatively influences cost of capital. Further, R&D investments in China and Indonesia show a negative and significant impact on cost of capital, contrary to positive and significant findings in India and the United States. Companies are advised to sustain efficient, future-oriented project selections. Keywords: OCI Volatility, R&D investment, earnings management, agency cost, cost of capital

MENINGKATKAN OMZET PENJUALAN PENGUSAHA UMKM DENGAN PEMASARAN DIGITAL Mulyani, Susi Dwi Dwi; Nugraha, Erie Riza; Murwaningsari, Etty; Fitria, Giawan Nur; Rachmawati, Sistya
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.4240

Pemasaran digital merupakan salah satu kunci penting dalam meningkatkan penjualan dan mencapai pasar yang lebih luas. Hal ini karena pemasaran digital dapat menjangkau target pasar yang lebih luas, lebih efektif, dan lebih efisien. Menurut data Kementerian Koperasi dan UKM, jumlah UMKM di Indonesia mencapai 64,2 juta unit pada tahun 2022, hanya sekitar 10% UMKM yang sudah memanfaatkan pemasaran digital secara efektif. Tim Abdimas FEB Usakti turut berkontribusi dalam meningkatkan pemahaman penggunaan pemasaran digital dalam upaya meningkatkan penjualan pada UMKM yang menjadi anggota Jakpreneur Grogol Petamburan, Jakarta Barat dengan menyelenggarakan penyuluhan. Pelaksanaan kegiatan penyuluhan telah dilakukan pada hari Selasa, 19 Desember 2023. Manfaat kegiatan penyuluhan pemasaran digital bagi UMKM, antara lain: i) Meningkatkan Visibilitas Online; ii) Meningkatkan Akses Pasar; iii) Biaya yang Lebih Rendah; iv) Meningkatkan Interaksi dengan Pelanggan; v) Meningkatkan Pengukuran dan Analisis; dan Meningkatkan Daya Saing. Berdasarkan hasil kuesioner yang diedarkan kepada peserta setelah mengikuti penyuluhan, mereka menyatakan 100% telah memahami cara meningkatkan penjualan; menciptakan keuntungan keberlanjutan; melakukan pemasaran produk; dan pemasaran digital, sedangkan cara mengkolaborasikan SDM sebanyak 86% peserta telah memahami dan 14% peserta belum memahami cara mengkolaborasikan Sumber Daya Manusia.

Does Ethical Leadership Moderate Internal Control and the Levers of Control on Performance?: A Study of Village Credit Institutions (LPD) in Denpasar City Pramesti, I Gusti Ayu Asri; Rachmawati, Sistya; Murwaningsari, Etty
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 7, No 2 (2024): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v7i2.3148

Companies or organizations, particularly Village Credit Institutions (LPD), need special attention due to the observed decline in performance across various cases. Therefore, this study focuses on the internal control system, management control system, levers of control, and their impact on organizational performance, moderated by ethical leadership. This research intends to look into the significant impact of these variables on organizational performance, particularly when moderated by ethical leadership. Sampling was conducted using a purposive method, and hypothesis testing adopted the Structural Equation Modeling method utilizing the application of Partial Least Square The findings indicated that the internal control system and management accounting system contribute positively to organizational performance, while the levers of control indicated no significant influence. Additionally, ethical leadership failed to augment the effect of the variables on organizational performance. This research holds crucial implications for LPD, emphasizing the importance of controlling activities through policies and procedures to enhance performance.

ENVIRONMENTAL LEADERSHIP ON GREEN COMPETITIVE ADVANTAGE WITH GREEN HUMAN CAPITAL AS MODERATION Rachmawati, Sistya; Murwaningsari, Etty
Jurnal Riset Bisnis dan Manajemen Vol. 17 No. 2 (2024): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v17i2.15290

The purpose of this study is to analyze (1) The influence of environmental organizational culture, environmental leadership, and environmental capability on green competitive advantage. (2) Green human capital moderates the influence of environmental organizational culture, environmental leadership, and environmental capability on green competitive advantage. Conducted with taking the secondary data namely all company listed on the Indonesian Stock Exchange whith purposive sampling criteria during 2018-2022 period with 256 observation. The results of this study indicate environmental organizational culture and environmental capability have no influence on green competitive advantage, while environmental leadership has influence on green advantage, green human capital strengthens the influence of environmental organizational culture. Variable control green structural capital and green relational capital has no significant influence on green competitive advantage.

Faktor-faktor yang Mempengaruhi Kinerja Kualitas, Kinerja Keuangan dan Kepuasan Pelanggan Murwaningsari, Etty; Basaria, Maya Grace; Rachmawati, Sistya
Jurnal Aplikasi Manajemen Vol. 7 No. 3 (2009)
Publisher : Universitas Brawijaya, Indonesia

The objective of this research is to investigate factors affecting quality performance, financial performance, and customer satisfaction. Those factors consist of quality goal, quality feedback, and quality incentive. The research examined 20 manufacturing companies listed in Indonesia stock exchange in 2007. The primary data were collected by questionnaire, and the number of respondent are 69 manager. The statistical method used to test the hypothesis is path analysis model. The empirical result of this research shows that: fist, quality goal and incentive based in quality have positive relationship with quality performance. Second, quality performance has positive relationship with customer satisfaction and financial performance. Third, customer satisfaction variable has positive relationship with financial performance. Meanwhile, quality goal is affecting quality performance variable and then quality performance is affecting customer satisfaction. The other variables have no significant relationship.

Integrated Corporate Governance Moderates Determinants On Economic Performance Qintharah, Yuha Nadhirah; Murwaningsari, Etty; Rachmawati, Sistya
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 3 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i3.009

Objectives: This study aims to examine the effect of corporate social responsibility and competitive advantage on economic performance in addition to using integrated corporate governance as a moderating variable. Thus, this study also aims to determine whether integrated corporate governance strengthens or weakens the relationship.Methodology: The research method used is moderated regression analysis (MRA). Data used in this research is secondary data from IDX. In addition, this study tested the classical assumptions and tested the accuracy of the model to find out which model was the most appropriate. The number of samples used in this study was 201 samples from the annual year 2020-2022.Finding: The results show that CSR does not affect economic performance, competitive advantage has a positive effect on economic performance, CG strengthens the influence of CSR on economic performance and CG strengthens the influence of competitive advantage on economic performance.Conclusion: Governance is an important factor in company performance because it can moderate the relationship between competitive advantage and CSR with performance. This research indicates the importance of competitive advantage to improve company performance. This is supported by the RBV theory which states to make good use of company resources. Also, governance could become quasi-moderation because it could become a moderator variable and could influence an independent variable.Novelty: This research uses different measurements of integrated corporate governance measurement. ICG measurement in this research is using developed POJK no 2/POJK 05/2014 indicators.

Implementation of Corporate Governansi in MSME Murwaningsari, Etty; Darmawati, Deni; Sofie; Rachmawati, Sistya
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v6i1.5040

The purpose of community service is to help MSMEs to prepare financial reports, which are needed to apply for bank financing for capital acquisition and business development. And be able to understand good governance in MSMEs. As an effort to strengthen the participation of good MSME governance to empower individuals, groups and communities in the field of family welfare, especially in efforts to increase income and shared welfare. So that it can improve corporate governance in MSMEs through understanding and implementing the SIAPIK program to prepare financial reports. The methods used in implementing community service are counseling, training and mentoring through presentations of materials delivered by the community service team. The main topics of community service include training on cooperative governance. Then a discussion was held with participants guided by a moderator through face-to-face meetings. Feedback was carried out with a questionnaire filled out by all members of PMKM Prima Indonesia who participated in community service activities. The results of the evaluation of the implementation of community service both during face-to-face meetings and through questionnaires showed that community service participants expressed satisfaction with this activity, and the purpose of community service was achieved where participants felt they had received benefits in the form of increased knowledge, understanding of MSME governance.

PENGARUH MODAL MANUSIA HIJAU, MODAL STRUKTURAL HIJAU, MODAL RELASIONAL HIJAU TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN KOMPETITIF HIJAU SEBAGAI VARIABEL MODERASI Hunafah, Diftya Rachmitha; Rachmawati, Sistya
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.18137

Tujuan dari penelitian ini untuk mengetahui pengaruh modal structural hijau, modal manusia hijau, dan modal relasional hijau terhadap kinerja perusahaan. Penggunaan variabel moderasi yaitu keunggulan kompetitf hijau. Laporan tahunan yang berlanjut didapatkan dari riset ini, yaitu instansi sektor bukan keuangan yang ada pada Bursa Efek Indonesia (BEI), merupakan data sekunder pada riset ini. Sampel pada target sampling menggunakan 420 instansi di tahun 2021. Penggunaan analisis regresi linier ganda yaitu SPPS v 22.0 dipilih penelitii. Hasil menunjukkan bahwa modal manusia hijau dan modal relasional hijau tidak berpengaruh terhadap kinerja perusahaan. Yang berpengaruh dalam kinerja perusahaan yaitu modal struktural hijau. Variabel keunggulan kompetitf hijau memperlemah modal manusia hijau, dan modal relasional hijau terkait dengan kinerja perusahaan, sedangkan keunggulan kompetitf hijau dapat memperkuat modal struktural hijau terkait dengan kinerja perusahaan.

PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA DENGAN VARIABEL MODERATING KUALITAS LAB Lestari, Risti Dwi; Rachmawati, Sistya
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/hhmmz772

This study aims to analyze and find evidence of the effect of tax planning and book tax differences onearnings persistence with earnings quality as moderating variable. The data used is secondary dataobtained from the financial statements of manufacturing companies listed on the Indonesian StockExchange for 4 years; namely 2014-2017 selected by purposive sampling method. This analyticalmethod used to test the hypothesis in this study is multiple regression analysis.The results of this studyindicate that the tax planning variable has a negative influence on earnings persistence. This isbecause tax planning is used to apply discretion policy of accounting in reducing company profit so itwill reduce tax amount. Contra effect of tax planning causes low earnings persistence The companyconducts tax planning to minimize the tax burden that is borne by companies that have a long-termfocus so that profits can reflect future earnings (sustainable earnings). Whereas book tax differencesdo not have an influence on earnings persistence, this is possible because income and costs that areadjusted in fiscal reconciliation do not affect future earnings revisions. Lastly, earnings quality doesnot strengthen tax planning and book tax differences toward earnings persistence.

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