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All Journal eCo-Buss Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) eCo-Fin Global Accounting : Jurnal Akuntansi NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Masyarakat Madani Indonesia Ekspresi: Publikasi Kegiatan Pengabdian Indonesia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Metta Susanti
Universitas Buddhi Dharma
Religion Arts Humanities Chemistry 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 Nursing Public Health Social Sciences Transportation Other

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a Silvia Nurul Lita; Metta Susanti
Global Accounting Vol. 5 No. 1 (2026): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Sistem self assessment dalam pemenuhan kewajiban yang diterapkan di Indonesia, wajib pajak diberikan kesemapatan untuk hitung, setor, dan lapor sendiri kewajiban perpajakannya, dan dalam praktiknya, perusahaan memanfaatkan daerah abu-abu atau celah dalam peraturan perpajakan untuk mengecilkan biaya pajak yang seharusnya terutang yang dikenal dengan strategi penghindaran pajak. Penelitian dilakukan tujuan menganalisis pengaruh intensitas modal, leverage, likuiditas, dan profitabilitas terhadap penghindaran pajak pada perusahaan manufaktur sub sektor makanan dan minuman periode tahun 2020-2024. Intensitas modal menggunakan proksi rasio total aset tetap terhadap total aset, leverage diproksikan dengan Debt to Asset Ratio, likuiditas dengan Current Ratio, dan profitabilitas dengan proksi Return on Assets. Dengan metode purposive sampling, diperoleh sampel sebanyak 115 perusahaan dan dengan data bersumber dari laporan keuangan perusahaan terdaftar di Bursa Efek Indonesia, dilakukan pengolahan data dengan bantuan aplikasi SPSS 25 dan dianalisis dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa intensitas modal, leverage, dan likuiditas tidak berpengaruh signifikan terhadap penghindaran pajak. Sementara itu, profitabilitas berpengaruh terhadap penghindaran pajak.
a Ribka Kilani; Metta Susanti
Global Accounting Vol. 5 No. 2 (2026): Global Accounting: Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Tulisan ini menelusuri apakah empat angka laporan keuangan mampu menerangkan harga penutupan akhir tahun. Angka itu ialah laba atas aset (ROA), laba per lembar (EPS), debt to asset ratio (DAR) sebagai ukuran leverage, dan skala aset. Amatan mencakup 20 emiten makanan serta minuman di Bursa Efek Indonesia, tahun buku 2021 sampai 2024. Uji terpisah meloloskan ROA, EPS, dan DAR pada taraf 5 persen. Skala aset tidak lolos. Ketika keempatnya dimasukkan ke dalam satu persamaan, uji serentak juga lolos.
Navigasi Digital Payment: Edukasi Keamanan Transaksi Cashless dan Manajemen Risiko Keuangan di Kalangan Pelajar SMA Metta Susanti; Octavianti Purnama; Marselia Purnama; Erizka Trinurfa; Nana Sutisna; Eso Hernawan
Ekspresi : Publikasi Kegiatan Pengabdian Indonesia Vol. 3 No. 4 (2026): Oktober: Ekspresi : Publikasi Kegiatan Pengabdian Indonesia
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/ekspresi.v3i4.1197

Abstract

The use of digital payments among high school students requires an understanding of transaction security and personal financial management. Convenient cashless transactions may expose students to fraud, personal data misuse, and excessive consumption when adequate literacy is lacking. This community service activity aimed to equip students at SMA Yuppentek 5 in Curug, Tangerang Regency, with knowledge of digital payment security and financial risk management. The activity was conducted on April 23, 2026, by a team of lecturers from the Faculty of Business, Universitas Buddhi Dharma, involving students from grades X and XI. The delivery method used interactive learning through presentations, guided instruction, discussions, and question-and-answer sessions. Topics covered digital identity protection, phishing and social engineering awareness, two-factor authentication, allowance management, the distinction between needs and wants, and risks associated with buy-now-pay-later services. Evaluation involved observing participant engagement, reviewing discussion responses, and administering a questionnaire at the end of the training. Implementation results indicated that the activity followed the planned stages. Students participated in two-way discussions and raised questions about digital fraud and financial management. Discussions also revealed that some participants were interested in investing to achieve long-term financial goals. These observations demonstrate participant engagement and the relevance of the training materials to students’ needs. However, the magnitude of knowledge improvement could not be determined because the manuscript did not present quantitative evaluation results. The activity provided an educational opportunity for students to recognize cashless transaction risks and make more considered financial decisions.
Co-Authors Aldi Samara Diana Silaswara Erizka Trinurfa Eso Hernawan Ida Adhani Limajatini Limajatini Melatnebar, Benyamin Mohamad Zulman Hakim Nana Sutisna Peng Wi Purnama, Marselia purnama, octavianti Ribka Kilani Rina Sulistiyowati Rr. Dian Anggraeni Salikim Salikim Silvia Nurul Lita Susanto Wibowo, Susanto Vicella Lauwrenza Wilson Liukarya