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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Bisnis dan Ekonomi UG Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI LingTera Planta Tropika Kajian Linguistik dan Sastra Proceeding SENDI_U Langkawi: Journal of The Association for Arabic and English Journal of Economic, Bussines and Accounting (COSTING) Solidaritas Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Keperawatan (JKEP) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Adi Husada Nursing Journal Accounting Global Journal Jurnal Medika Cendikia (e-Journal) Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga Reswara: Jurnal Pengabdian Kepada Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Manajemen Perbankan Keuangan Nitro J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal Science and Technology (IJST) JOMPA ABDI: Jurnal Pengabdian Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JOURNAL OF Qualitative Health Research & Case Studies Reports Academic Hospital Journal Jurnal Pengabdian Kepada Masyarakat Darma Saskara Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Ners dan Kebidanan (Journal of Ners and Midwifery) Journal of Ekonomics, Finance, and Management Studies J+Plus: Jurnal Mahasiswa Pendidikan Luar Sekolah International Journal of Accounting, Management, and Economics Research : Ijamer
LILIS SETYOWATI
UNIVERSITY OF MUHAMMADIYAH MALANG
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Smart Presentation Control Using Hand Gesture Recognition Setyowati, Lilis; Hans Naufal Granito
International Journal Science and Technology Vol. 4 No. 2 (2025): July: International Journal Science and Technology
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijst.v4i2.2244

Abstract

Presentation is an activity conducted to express opinions in public, aimed at decision-making or providing new insights on a particular matter. During presentations, audience engagement often suffers due to several disruptions faced by the speaker, such as having to pause to change slides, mismatched transition timing by the moderator when changing slides, and other issues. In order to avoid these distractions, Smart Presentation Feature is designed to provide an effective presentation experience. This feature runs on Windows operating system and is developed using MediaPipe, OpenCV, PyAutoGUI, win32gui module, PyInstaller, and a virtual environment using Miniconda. This feature works by reading the user’s hand gesture to determine the control actions for the presentation. According to a user satisfaction questionnaire consisting of 11 questions, each with 5 criteria ranging from “Strongly Disagree” to “Strongly Agree”, The final score was 89.26% in total, which translates to “Strongly Agree”. This signifies that users are satisfied with the Smart Presentation Feature.
PENGARUH PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Fatmawati, Ira Maulidya; Setyowati, Lilis; Ratnawati, Juli; Purwantoro, Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/fb4j4t29

Abstract

Penelitian ini bertujuan sebagai upaya dalam menyelidiki pengaruh antara berbagai faktor seperti profitabilitas, leverage, dan capital intensity terhadap praktik penghindaran pajak pada perusahaan-perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia (BEI) selama kurun waktu 2019 hingga 2023. Metode penelitian ini menggunakan teknik purposive sampling, dengan total populasi sebanyak 462 perusahaan dan menghasilkan 266 sampel akhir setelah dilakukan penghapusan data outlier. Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan metode regresi linier berganda dengan bantuan perangkat lunak SPSS versi 26. Variabel dependen dalam penelitian ini adalah penghindaran pajak yang diukur menggunakan indikator CETR (Cash Effective Tax Rate). Sementara itu, variabel independen terdiri dari profitabilitas, leverage, dan capital intensity, yang masing-masing diukur melalui ROA (Return on Assets), DAR (Debt to Assets Ratio), dan CIR (Capital Intensity Ratio). Hasil penelitian menunjukkan bahwa profitabilitas dan capital intensity berpengaruh signifikan terhadap penghindaran pajak, sementara leverage tidak menunjukkan pengaruh yang signifikan terhadap penghindaran pajak. Penelitian ini menyarankan agar pemerintah memperkuat pengawasan perpajakan dan perusahaan supaya menjaga keseimbangan antara efisiensi pajak serta kepatuhan terhadap peraturan perpajakan, demi mendukung kelangsungan bisnis perusahaan. Kata kunci: Penghindaran Pajak; Profitabilitas; Leverage; Capital Intensity
Pengaruh Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Marcel Ruly Pratama; Purwantoro; Melati Oktafiyani; Lilis Setyowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8186

Abstract

This research aims to identify the impact of capital intensity, company size, profitability and sales growth on tax aggressiveness in consumer non-cyclical sector companies listed on the IDX during the period 2020 to 2023. This type of research is quantitative, with secondary data obtained from the company's financial statements. The population in this research is consumer non-cyclical sector companies listed on the IDX for the period 31 December 2023. There are 125 companies in the study's population. During the study period, 152 data points were sampled using the purposive sampling method. Data analysis technique using panel data regression using Eviews version 12. The results capital intensity variable has an effect on tax aggressiveness. While profitability, company size, and sales growth do not have an effect on tax aggressiveness.
Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Financial Distress pada Bank Perkreditan Rakyat (BPR) Marin Putri Muzdalifah; Lilis Setyowati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 8 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i8.8315

Abstract

This study aims to analyze the effect of liquidity, solvency, and profitability on financial distress in BPR banking sector companies registered with the Financial Services Authority for the period 2020-2023. The data used in this study are secondary data in the form of annual financial reports. The sampling technique used in this study is the purposive sampling method with the number of banking sector companies used as samples being 255 BPR banks, but those that meet the criteria are 102 BPR banks. The analysis method used in this study is multiple linear regression analysis using the SPSS 26 program application. The results of this study indicate that liquidity does not affect financial distress, while solvency and profitability do affect financial distress.
Co-Authors Adistyawan, Guritno Ahmad Lani, Ahmad Ahmad Yusuf Kresna Andi S Anggraini Dwi Kurnia Aprilia Yana Anggreini Arum, Siska Dewi Atsari, Amalia Zati Bertalya Bertalya Diana Hardiyanti Durya , Ngurah Pandji Mertha Agung Edy Sulistiyawan, Edy Erma Wahyu Mashfufa Fathimah Fathimah Fatmawati, Ira Maulidya Fitriyani, Novia Gebregziabher, Angesom Asgele Gentri Zulfika Hadi Saputro, Dian Festiana Hans Naufal Granito Henny Dwi Susanti Ika Rizki Anggraini Imang Dapit Pamungkas Indah Mulyani Izzatuna, Nurul Farrah Juli Ratnawati Kalinda, Tan Rachel Khikmatul Mu'jizah Kim Budiwinarto Kirana, Alvina Janice Luthfitasari, Meivika Machmuddah, Zaky Mahfufa, Nur Aini Mangatur Nababan, Mangatur Marcel Ruly Pratama Marin Putri Muzdalifah Melati Oktafiyani Mu'jizah, Khikmatul Mulyadi Mulyadi Nadia Mar'atu Sholihah Nadia Mar'atu Sholihah Ningrum, Nadila Ayu Nur Aini Nur Lailatul Masruroh Nur Melizza Nurilla Kholidah nurlaila choirina, rachma Nurlaila Nurlaila Nurmansyah Perkasa Ricky Setiawan Ollyvia Freeska Dwi Marta Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Purwantoro Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Rois, Amadea Anna Saputri, Novriska Viendi Dwi Septawan, Siarizky Cahyaharta Setiyawan, Sholeh Sholihah, Nadia Mar'atu Siwi Indarti Sunardi Sunardi Sunardi Supriyadi Supriyadi Syamsiar, Syamsiar Syamsul Arifin untung lasiyono Vega Valentine Wahyu, Erma Widiyanti, Ika Kusuma Wikan Isthika, Wikan Yunitasari, Febby Ana Zahid Fikri