Article Per Year (5 Year)
p-Index From 2021 - 2026
4.896
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jambura Accounting Review Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian UNDIKMA International Journal of Information Techonology and Education (IJITE) Balance : Jurnal Akuntansi dan Manajemen Asia Pacific Journal of Management and Education INCOME: Indonesian Journal of Community Service and Engagement Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Klabat Accounting Review Society
Lenny Leorina Evinita
Universitas Negeri Manado
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
How to Avoid Taxes How to Avoid Taxes: The Role of Firm Size in Indonesian Food and Beverage Companies Purba, Pebisitona Mesajaya; Sumiok, Cristofer; Evinita, Lenny Leorina; Wuryaningrat, Nikolas F.; Purba, Dimita H. P.
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11413

Abstract

This study looks at how profitable, liquid, and solvent a company is and how that affects its decision to avoid taxes. We focused on companies in the food and beverage sector that are listed on the Indonesia Stock Exchange from 2020 to 2023. We used a statistical method to analyze the data. The results showed that profitability has a significant negative effect on tax avoidance, while liquidity has a significant positive effect. Solvency and company size directly show no significant effect. However, as a moderating variable, company size strengthens the effect of liquidity and solvency on tax avoidance, and weakens the effect of profitability. The control variables capital intensity and inventory intensity consistently show a significant negative effect on tax avoidance. These findings suggest that large companies with high profits usually comply with taxes, while those with high liquidity and solvency are more likely to avoid taxes.
INTRODUCTION OF INTERACTIVE SCIENCE LEARNING IN COMMUNITY SERVICE AT KASIH ENDE ORPHANAGE Paoki, Rouna; Leorina Evinita, Lenny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 4 (2022): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v6i4.1510

Abstract

Education is a process to improve, to educate people's skills, attitudes, and behavior; and to govern a person or group in an effort to educate human life through teaching, training and guidance activities. Based on the situation in Ende district, there are social problems, one of which is the number of children dropping out of school due to several factors, such as the family condition. Through the Community Program , the community in Ende Orphanage was invited and involved in improving children's education. Based on the results, the community service found the children of the Naungan Kasih Orphanage participated in activities and gained knowledge based on the activities that had been carried out. The activity is how to increase knowledge with tutoring, such as waste classification and processing, clean and healthy lifestyle, character building, and education about the slogans and symbols of the Republic of Indonesia
EMPOWERMENT OF TOURISM BUSINESS IN MODOINDING- MINAHASA SELATAN Evinita, Lenny Leorina; Philips Kambey, Joseph
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 1 (2023): MARET
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i1.1555

Abstract

Tourism business actors have an important role to achieve the goals of the business being establish, without sufficient knowledge will reduce the desired achievement. The result of interviews conducted by the team on tourism businesses, they feel that they cannot continue their business because there is lack of awareness from tourism business actors to work together to promote their place of business. The problem found there were several problem which is lack of promotion, not work together and marketing system that effect the target. The target market has not been properly recorded , no attraction to bring guests to Modoinding, another problem is luck of funding support from banks and community business credit providers in Modoinding, The method used action research. The solution are the Modoinding Tourism community management has been formed , and worked to promoted and targeting visitors with integrated marketing system through regular events and promotion of Modoinding tourism one stop through a website, and other solution to support funds from BNI KUR system according to brochure. Conclusion: given education to tourism business actors, to have knowledge of promoting and managing finances for the businesses.
ASSISTANCE FOR MICRO SMALL, AND MEDIUM ENTERPRISES THROUGH LEARNING HOW TO MAKE FINANCIAL REPORTS AND TAX AWARENESS IN MADIDIR WERU VILLAGE Evinita, Lenny Leorina; Pandowo, Adithya; Purba, Pebisitona; Paoki, Rouna
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.1913

Abstract

The purpose of this activity is to provide progress for Micro Small Medium Enterprises actors in proper financial planning and management to improve the income and increase knowledge about taxes. It is found many beginner MSME business people who doesn’t understand how to manage finances. Based on the phenomenon of the problems that occurs and the result of discussion with partners, The method used to improve the performance of MSME actors can carry out proper management of finances by gave training activities how to provide simple financial report and give a knowledge about taxes so the MSME actors in Madidir Weru can compete with the business world.
PERSONAL FINANCIAL MANAGEMENT AND ARCHIVAL MANAGEMENT THROUGH MENTORSHIP TO HIGH SCHOOL STUDENTS Evinita, Lenny Leorina; Paoki, Rouna; Sarahutu, Regina Margaretha
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2471

Abstract

The purpose of this activity is to provide increased progress for staff and teachers regarding the planning and management of financial and archival documents owned by the school, and also provide basic knowledge to high school students about financial and archival management. This has an impact on improving the quality of financial staff and administrative staff to facilitate and improve the quality of the school. The methods used in this service are lectures, questions and answers, and group discussions, as well as assignments. The results obtained from the discussion were that there is still a need for education to be given to students regarding personal financial management and archival management, ignorance, they think that they are still too young to know these things.
Analysis Digital Platform Factors of Use in the Implementation of Learning for High School Teachers in Tomohon City Tiwow, Gilly Marlya; Rawis, Joulanda A.M.; Lengkong, Jeffry Sony Junus; Tambingon, Henny Nikolin; Umbase, Ruth; Palilingan, Rolles N.; Tamboto, Hendry; Evinita, Lenny Leorina
International Journal of Information Technology and Education Vol. 5 No. 1 (2025): December 2025
Publisher : JR Education

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

Abstract

This study analyzes the factors influencing the use of digital platforms in teaching by high school teachers in Tomohon City, focusing on two main variables: performance expectations and effort expectations on usage behavior. The research background rests on the digital transformation process in education and the Independent Curriculum policy, which encourages the use of the Merdeka Mengajar Platform as a national digital learning ecosystem. The research method used a quantitative approach with Partial Least Squares (PLS) analysis to examine the relationships between variables. The sample consisted of high school teachers in Tomohon City who were both active and passive users of digital learning platforms. The results showed that performance expectations significantly influenced usage intentions and behavior, indicating that the perceived usefulness of the platform was the primary driver of its utilization. Effort expectations also significantly influenced usage intentions, but their influence on usage behavior was relatively lower than that of performance expectations. These findings emphasize the importance of designing systems that are easy to use while simultaneously providing tangible performance-added value for teachers. In conclusion, the successful implementation of digital platforms in high schools is strongly influenced by teachers' perceptions of usability and ease of use. Practical implications of this study emphasize the need for strengthened training, simplified digital administrative burdens, and improved technical support to optimize platform utilization.
Pelatihan Kewirausahaan bagi Generasi Millennial di Desa Tumaluntung Evinita, Lenny; Pesak, Pricilia Joice; Paoki, Rouna
INCOME: Indonesian Journal of Community Service and Engagement Vol 4 No 4 (2025)
Publisher : EDUPEDIA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/income.v4i4.1732

Abstract

Kewirausahaan membutuhkan kemampuan untuk menghasilkan produk dari pemikiran kreatif yang memungkinkan inovasi untuk memanfaatkan peluang, dan hal ini adalah salah satu kemampuan yang di harapkan di miliki oleh kaum millennial sekarang ini. Tujuan dari kegiatan pengabdian adalah untuk meningkatkan literasi dan ketrampilan kewirausahaan bagi anak millennial dan memberikan pengetahuan dasar tentang kewirausahaan. Di mana ini berdampak pada peningkatan pengetahuan kaum muda, dan peluang untuk menghasilkan pendapatan tanpa modal yang begitu besar. Berdasarkan fenomena masalah yang terjadi dimasyarakat, terutama di kalangan kaum muda, dan hasil diskusi dengan mitra, diperlukan strategi dan perencanaan untuk memberikan pendidikan kepada kaum muda atau millennial tentang cara yang benar untuk mendapatkan modal untuk usaha. Materi pelatihan harus dibuat dengan mudah dipahami. Metode dari Pengabdian ini menggunakan ceramah , kegiatan ini di lakukan di ruang pertemuan Gereja  Alkitab Kadoada Rap-Rap diikuti oleh anak millennial di daerah Rap-Rap. Kegiatan berlangsung dengan baik dan berhasil. Hasil yang di dapatkan dari kegiatan PkM anak-anak millennial di daerah tersebut memiliki kemauan untuk melaksanakan kegiatan kewirausahaan untuk meningkatkan perekonomian daerah tersebut.
Faktor-Faktor yang Mempengaruhi Kinerja Keuangan UMKM di Wilayah 3T (Terdepan, Terluar, dan Tertinggal): Peran Moderasi Literasi Keuangan Michael Miran; Lenny Leorina Evinita; Pricilia Joice Pesak
Society Vol 13 No 1 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i1.802

Abstract

This study investigates the factors influencing the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia's 3T regions—lagging (tertinggal), frontier (terdepan), and outermost (terluar)—with financial literacy positioned as a moderating variable. Despite playing a crucial role in driving local economic growth, MSMEs in 3T areas face persistent challenges such as limited market access, inadequate infrastructure, and a shortage of skilled human resources. The study focuses on internal perspective factors, the use of accounting applications, and marketplace platforms as potential determinants of financial performance. Using a quantitative approach, a survey was conducted among MSME actors in Bitung City, a designated 3T area. The data were analyzed using SmartPLS regression. The findings indicate that accounting applications alone do not significantly enhance financial performance without sufficient financial literacy. Conversely, marketplace utilization substantially improves performance by expanding market reach and boosting sales. Internal perspectives show limited influence unless supported by training or external assistance. Although financial literacy does not statistically moderate the relationships tested, practical experience emerges as a critical component. The study underscores the importance of combining digital tools, experiential learning, and institutional support to strengthen the financial performance of MSMEs in remote and underserved regions.
Pengaruh Kualitas Audit dan Komite Audit Terhadap Kualitas Laporan Keuangan PT PLN (Persero) UID Suluttenggo Melda Wati Manurung; Florence O. Moroki; Lenny Leorina Evinita
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.300

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit dan komite audit terhadap kualitas laporan keuangan. Penelitian ini dilakukan pada PT PLN (Persero) UID Suluttenggo. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner kepada responden yang terkait dengan proses penyusunan dan pengawasan laporan keuangan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Hal ini menunjukkan bahwa semakin baik kualitas audit yang dilakukan maka kualitas laporan keuangan yang dihasilkan juga akan semakin baik. Sementara itu, komite audit tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Namun secara simultan kualitas audit dan komite audit berpengaruh signifikan terhadap kualitas laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam meningkatkan kualitas laporan keuangan melalui peningkatan kualitas audit serta penguatan fungsi pengawasan.
Pengaruh Profitabilitas, Capital Intensity dan Leverage Terhadap Penghindaran Pajak Perusahaan Febby Marjuniarti Br.S. Kalit; Joseph Kambey; Lenny Leorina Evinita
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i1.225

Abstract

Praktik penghindaran pajak masih menjadi permasalahan serius yang berdampak pada sektor properti dan real estate periode 2020-2023 yang mencerminkan kondisi pasca pandemi dan perubahan kebijakan perpajakan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, Capital intensity dan leverage terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan menggunakan data sekunder, yaitu laporan keuangan yang terdapat di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2020-2023, dengan pengambilan sampel menggunakan purposive sampling berjumlah 48. Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukan: (1) Profitabilitas memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, (2) Capital intensity tidak memiliki pengaruh terhadap penghindaran pajak, (3) Leverage memiliki pengaruh positif dan signifikan terhadap penghindaran pajak, dan (4) Profitabilitas, Capital intensity dan leverage secara simultan memiliki pengaruh yang signifikan terhadap penghindaran pajak. Hasil penelitian ini berkontribusi memberikan pemahaman empiris yang lebih jelas mengenai peran profitabilitas, Capital intensity, dan leverage dalam menjelaskan praktik penghindaran pajak pada perusahaan sektor properti dan real estate, sehingga melengkapi dan memperkuat temuan penelitian sebelumnya yang masih menunjukkan hasil yang beragam. Selain itu, hasil penelitan ini dapat dimanfaatkan oleh otoritas pajak sebagai dasar dalam menyusun strategi pengawasan dan kepatuhan pajak yang lebih terarah dengan mempertimbangkan karakteristik keuangan perusahaan, sehingga melengkapi dan memperkuat temuan penelitian sebelumnya pada sektor properti dan real estate.
Co-Authors Aditya C. N. Pandowo Ahmad Gazali Alvira Angraini Gaghansa Andrini Regina Mokodaser Aprilli Bacilius Arie Frits Kawulur Cecilia Lelly Kewo Christuvel Manansang Cristofer Sumiok Dimita H. P. Purba Febby Marjuniarti Br.S. Kalit Feiby Worang, Tesalonika Ferencia Friscila Langoy Florence Olivia Moroki Frida Magda Sumual Gilly Marlya Tiwow Henny N. Tambingon Jaqueline E.M Tangkau Jeffry Sony Junus Lengkong Jones Xaverius Pontoh Joulanda A. M. Rawis Kambey, Joseph Mareyke G. V. Sumual Melda Wati Manurung Miran, Michael Miryam Pingkan Lonto Nikolas Fajar Wuryaningrat Pangajouw, Vilya Vebrianti Pratiwi, Ananta Dian Pricilia Joice Pesak Priska Lumembang Priska Trivena Aurilia Boseke Purba, Pebisitona Mesajaya Rianti Ismail Gadi Rolles N. Palilingan Rosari, Meilian Rouna Meisda Paoki Ruth Sriana Umbase Salindeho, Alfred Salma Korompi, Rizky Ismail Sarahutu, Regina Margaretha Tamboto, Hendry Tamboto, Henry Jeheskiel Daniel Tinggogoy, Vanecia Villea Walangare, Isahbella Yance Tawas