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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal Of Management Science (JMAS) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Accounting Information System (AIMS) Jurnal Ekonomi Dan Bisnis Enrichment : Journal of Management BERNAS: Jurnal Pengabdian Kepada Masyarakat Coopetition : Jurnal Ilmiah Manajemen Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Accounting Information System (AIMS)
Raden Wulan Saparinda
Universitas Majalengka
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Pengaruh Tax Avoidance Terhadap Cost Of Debt Dan Dampaknya Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Raden Wulan Saparinda
Jurnal Accounting Information System (AIMS) Vol. 3 No. 2 (2020)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v3i2.275

Abstract

The purpose of this research  is to analyze tax avoidance on the cost of debt and it affects the firm value. This research uses a sample of manufacturing companies on the Indonesia Stock Exchange for the period 20152017. The program used in analyzing data uses  SPSS  21 . This research found that tax avoidance has a positive influence on the cost of debt t test showing significance of 0.003 <0.05. Cost of Debt has a negative effect on firm value with a significance of 0,000 <0,05. Tax avoidance does not affect on firm value because of the significance of 0.052> 0.05. The cost of debt can mediate the effect of tax avoidance on firm value with a significance of 0.025 <0.05. The path analysis results is a direct effect of X on Y by 9,1%, direct effect of Y on Z by 15,84% and there is an indirect effect of X on Z through Y by  -12%.
Penggunaan Digital Marketing Dalam Upaya Peningkatan Omset UMKM di Desa Kudangwangi Kecamatan Ujungjaya Kabupaten Sumedang Wulan Riyadi; Nita Hernita; Melia Wida Rahmayani; Latief Z. Nur; Raden Wulan Saparinda
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6860

Abstract

UMKM Desa Kudangwangi memiliki satu hambatan untuk melangkah ke pasar yang lebih luas dan maju, yaitu kurangnya kemampuan para pelaku untuk melakukan pendekatan dan promosi produk kepada konsumen secara digital. Dengan adanya himbauian mengenai digital marketing, diharapkan UMKM Desa Kudangwangi mampu meraih pasar yang lebih luas. Penghimbauan digital marketing Desa Kudangwangi diselenggarakan dalam bentuk workshop guna menyampaikan wawasan tentang pasar digital serta pentingnya kualitas packaging dan brand. Setelah workshop, tim KKN-T membantu promosi dan pemasaran produk UMKM sebagai contoh untuk pelaksanaan digital marketing yang para pelaku akan lakukan sendiri kedepannya
DETERMINAN STRUKTUR MODAL PADA INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Umam, Mochamad Febri Sayidil; Saparinda, Raden Wulan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 5 No 2 (2024): Edisi Juni 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v5i2.9387

Abstract

Struktur modal merupakan aspek penting dalam manajemen keuangan perusahaan, terutama dalammenentukan komposisi utang dan ekuitas. Industri otomotif di Indonesia, sebagai sektor kunciekonomi, menghadapi tantangan signifikan seperti fluktuasi permintaan, persaingan global, danperubahan kebijakan pemerintah. Penelitian ini bertujuan untuk mengetahui pengaruh risiko bisnis,ukuran perusahaan dan pertumbuhan penjualan terhadap struktur modal pada perusahaan otomotifyang terdaftar di Bursa Efek Indonesia Tahun 2019-2022. Populasi dalam penelitian ini sebanyak 13perusahaan dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 9perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia.Teknik pengumpulan data dengan menggunakan teknik dokumentasi. Metode penelitian yangdigunakan adalah metode kuantitatif dengan menggunakan teknik analisis regresi berganda.Berdasarkan hasil penelitian menunjukkan bahwa risiko bisnis dan ukuran perusahaan berpengaruhsignifikan terhadap struktur modal. Sedangkan pertumbuhan penjualan tidak berpengaruh signifikanterhadap struktur modal. Secara simultan risiko bisnis, ukuran perusahaan dan pertumbuhan penjualanberpengaruh terhadap struktur modal.
Optimalisasi Potensi Ekonomi UMKM melalui Integrasi Digital Marketing di Desa Durajaya Kusumadewi, Neny; Saparinda, Raden Wulan; Silvia P, Rita; Maulana M, Robi; Sugema, Tito Marta
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i1.11712

Abstract

Desa Durajaya, Kecamatan Greged, Kabupaten Cirebon, memiliki potensi ekonomi yang besar, terutama di sektor UMKM. Namun, kurangnya pemanfaatan teknologi digital dalam pemasaran menjadi hambatan utama bagi pengembangan usaha lokal. Program pengabdian kepada masyarakat bertujuan untuk mengoptimalkan potensi ekonomi UMKM di Desa Durajaya melalui integrasi digital marketing. Kegiatan utama meliputi workshop digital marketing, pendampingan pembuatan konten, dan rebranding produk. Hasil dari program ini menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan pelaku UMKM dalam memanfaatkan media digital untuk pemasaran. Selain itu, rebranding produk berhasil meningkatkan daya tarik produk lokal di pasar yang lebih luas. Dengan adanya dukungan yang berkelanjutan, diharapkan UMKM di Desa Durajaya dapat terus berkembang dan memberikan kontribusi yang lebih besar terhadap perekonomian lokal
The Influence of Financial Rewards, Work Environment, and Personality Type on Accounting Students' Interest in Pursuing a Career as a Public Accountant (Study on Accounting Students of Majalengka University) Pamuji, Rita Silvia; Saparinda, Raden Wulan; Rusdiana, , Alan; Rofi’i, Agus
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.655

Abstract

This study aims to analyze the impact of Financial Rewards, Work Environment, and Personality Types on Accounting Students' Interest in becoming public accountants. The research employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) methodology. Data analysis was conducted using SmartPLS software, involving two main stages: estimating the structural model through the PLS Algorithm and testing significance using Bootstrapping. The results from the PLS Algorithm indicate that both Financial Rewards and Work Environment hurt Accounting Students' Interest, while Personality Types show a positive effect. However, the significance test results from Bootstrapping reveal that only Personality Types have a significant impact, with a t-value of 2.338 (>1.96), whereas the effects of Financial Rewards and Work Environment are not significant. Additionally, an R-square value of 0.215 indicates that 21.5% of the variability in students' interest can be explained by this model. Based on these findings, it can be concluded that Personality Types are the most influential factor affecting Accounting Students' interest in pursuing a career as a public accountant.
Pajak Tangguhan dan Tax to Book Ratio dalam Mempengaruhi Kinerja Keuangan: Perusahaan Sektor Pertambangan Indonesia Saparinda, Raden Wulan; Riyadi, Wulan; Siti Nabilla, Zalfa
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.4724

Abstract

Financial performance is influenced by several factors, including deferred tax and the tax-to-book ratio. A decline in net profit accompanied by a decrease in revenue occurred in the first semester of 2023 for three coal companies: PT. Adaro Energy Indonesia Tbk, PT. Indo Tambangraya Megah Tbk, and PT. Indika Energy Tbk. The main cause is attributed to the weakness in average selling prices. This study aims to determine whether deferred tax and the tax-to-book ratio have an impact on financial performance (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022). The research uses secondary data. The sample consists of mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022, selected using purposive sampling, resulting in 40 data samples. The research method employed includes descriptive and verification statistics. Data is analyzed using SPSS version 25, with tests including classical assumption tests, multiple linear regression tests, coefficient of determination tests, and hypothesis testing. The results indicate that: (1) deferred tax does not have a significant impact on financial performance; (2) the tax-to-book ratio has a significant impact on financial performance; (3) both deferred tax and the tax-to-book ratio have a significant impact on financial performance.
Co-Authors Aep Muhammad Jaelani Alan Rusdiana Hernita, Nita Latief Zaenuddin Nur Maulana M, Robi Melia Wida Rahmayani Merlina MOCHAMAD FEBRI SAYIDIL UMAM R. Neny Kusumadewi Reni Nur Apriyani Rita Sri Silvia Pamuji RIYADI, WULAN Rofi’i, Agus Silvia P, Rita Sinta Damayanti Siti Nabilla, Zalfa Sugema, Tito Marta Wulan Riyadi Yogi Ginanjar