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All Journal International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Abdimas Sangkabira Jurnal Pengabdian Masyarakat (ABDIRA) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi JWM (JURNAL WAWASAN MANAJEMEN) SWARNA Balance: Jurnal Riset Akuntansi dan Bisnis EJOIN : Jurnal Pengabdian Masyarakat Basic and Applied Accounting Research Journal Carmin: Journal of Community Service Jurnal Riset Ilmiah Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
Wia Rizqi Amalia
Universitas Lambung Mangkurat
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Do Profitability, Liquidity, and Capital Intensity Influence the Degree of Tax Aggressiveness? (Study on Energy Sector of the Oil and Gas Industry Listed on the Indonesian Stock Exchange) Santy, Ruri Fila; Limarjani, Sustinah; Amalia, Wia Rizqi
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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

Abstract

This study seeks to investigate and assess how profitability, liquidity, and capital intensity impact tax aggressiveness. The research focuses on the energy sector within the oil and gas industry listed on the IDX from 2020 to 2023. Ten companies with a total of forty samples were included in the study. The findings reveal that both profitability and capital intensity significantly affect tax aggressiveness, suggesting that higher levels of profitability and capital intensity lead to increased tax aggressiveness. Conversely, the study found no significant relationship between liquidity and tax aggressiveness, indicating that liquidity levels do not influence corporate tax aggressiveness.
PENGARUH PENERAPAN GCG, LEVERAGE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTAT YANG TERDAFTAR DI BEI TAHUN 2021-2024 Fitri, Eka; Amalia, Wia Rizqi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 12 (2025): SINERGI : Jurnal Riset Ilmiah, Desember 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i12.2067

Abstract

This research was conducted to find out and analyze the Board of Commissioners, Audit Committee, Institutional Ownership, and Managerial Ownership, Leverage (Debt to Equity Ratio / DER), and Financial Performance (ROA) to Company Value (PER). The population of this study is Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Through the use of purposeful sampling, the research sample consisted of 20 companies. According to the findings, Company Value is adversely impacted by Managerial Ownership and Debt to Equity Ratio, while Return on Assets (ROA) has a favorable impact. The Board of Commissioners, Audit Committee, and Institutional Ownership, on the other hand, have little impact on the value of the business. These results show that leverage and certain other GCG mechanisms have not been able to genuinely contribute to the company's value, but that some financial performance and Good Corporate Governance mechanisms have significantly impacted investor perception.
MEMBANGUN EMPLOYABILITY MELALUI KECAKAPAN KEUANGAN, KEWIRAUSAHAAN DAN KESADARAN PAJAK PADA SISWA PAKET Melinda Wijaya; Atma Hayat; Sarwani Sarwani; Lili Safrida; Antonius Grivaldi Sondakh; Dwianto Muhktar Latif; Muhammad Yasin; Wia Rizqi Amalia; Sunaryo Sunaryo; Muhammad Ferdy Putra Chandranata
Jurnal Abdimas Sangkabira Vol. 6 No. 2 (2026): Jurnal Abdimas Sangkabira, Juni 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i2.3203

Abstract

Keterbatasan akses terhadap pendidikan formal sering kali berdampak pada rendahnya kesiapan kerja dan kemandirian ekonomi warga belajar pendidikan kesetaraan. Kondisi tersebut dapat memengaruhi kemampuan peserta dalam memasuki dunia kerja maupun mengembangkan usaha secara mandiri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun employability siswa paket kesetaraan melalui penguatan kecakapan keuangan, kewirausahaan, dan kesadaran pajak. Kegiatan dilaksanakan di PKBM Al Azhar Banjarmasin dengan melibatkan 120 warga belajar Program Pendidikan Kesetaraan Paket A, Paket B, dan Paket C. Metode yang digunakan adalah pendekatan partisipatif melalui tahapan identifikasi kebutuhan, penyusunan materi, pre-test, pelatihan interaktif, diskusi, tanya jawab, dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta yang ditunjukkan oleh kenaikan rata-rata nilai dari 65,00 pada saat pre-test menjadi 90,00 pada saat post-test atau meningkat sebesar 38,46%. Selain itu, hasil evaluasi menunjukkan tingkat kepuasan peserta mencapai 98%. Program yang dilaksanakan memberikan dampak positif terhadap pemahaman peserta terkait pengelolaan keuangan, pengembangan aktivitas kewirausahaan, dan aspek perpajakan yang diperlukan untuk menunjang kemampuan kerja dan keberdayaan ekonomi. Dengan demikian, kegiatan pengabdian ini berkontribusi dalam mendukung penguatan employability warga belajar pendidikan kesetaraan.
PENGARUH STRATEGI BISNIS, UKURAN PERUSAHAAN, DAN MANAJEMEN LABA TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA Raudatul Jannah; Wia Rizqi Amalia; Novika Rosari; Nor Hikmah; Dahliana Iskandar
KINDAI Vol 22 No 1 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i1.2615

Abstract

This study examines the effects of business strategy, company growth, and earnings management on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employed a quantitative approach using multiple linear regression analysis with IBM SPSS Statistics version 23. The population consisted of all manufacturing companies listed on the IDX, while the sample comprised 32 companies selected using purposive sampling. Business strategy was classified into two categories, namely prospector and defender. Company performance was measured using Return on Assets (ROA), whereas earnings management was measured using the Modified Jones Model. The results indicate that business strategy has a significant effect on company performance, while company growth and earnings management do not have a significant effect on company performance. The novelty of this study lies in the research period and the research object, which extend previous studies by providing evidence from Indonesian manufacturing companies during the 2021–2023 period. Keywords: business strategy; company growth; company performance; earnings management
Meningkatkan Ketahanan Finansial: Peran Literasi Keuangan Digital dalam Mengatasi Risiko Pinjaman Online dan Paylater di Kota Banjarmasin Antonius Grivaldi Sondakh; Atma Hayat; Sarwani Sarwani; Lili Safrida; Enny Hardi; Wia Rizqi Amalia
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Maret 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i3.1897

Abstract

The use of digital financial technologies, such as online lending platforms and paylater payment schemes, has significantly increased among the public, including residents of Banjarmasin City, particularly among younger generations such as Millennials and Generation Z. Although these services provide convenient access to financial resources, insufficient digital financial literacy has heightened financial risks, including debt entrapment associated with paylater services and online loans. This community engagement initiative aimed to enhance financial resilience through digital financial literacy education, with a focus on understanding potential risks and promoting prudent use of digital financial services. The program was implemented through a seminar primarily targeting young people in Banjarmasin City. The materials covered fundamental concepts of financial literacy, identification of illegal online lending platforms, budgeting simulations, and strategies to prevent dependency on paylater services. The results indicate an improvement in participants’ understanding of the risks associated with digital financial services and their ability to plan personal finances effectively. Furthermore, participants demonstrated a more critical attitude toward online loan offers and the use of paylater schemes. This initiative confirms that digital financial literacy represents a strategic approach to strengthening the financial resilience of young generations in Banjarmasin City.
Pengelolaan ESG dan Peran Dewan Pengawas dalam Strategi Perusahaan: Moderasi Gender Diversity terhadap Kinerja Perusahaan Antonius Grivaldi Sondakh; Lili Safrida; Sarwani Sarwani; Wia Rizqi Amalia
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 14 No. 1 (2026):
Publisher : Master of Management FEB ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v14i1.429

Abstract

Perhatian terhadap praktik keberlanjutan perusahaan semakin meningkat seiring dengan berkembangnya permasalahan ekonomi, sosial, dan lingkungan dalam lingkup global. Untuk menjaga atau bahkan meningkatkan nilai keberlanjutannya pada persepsi pemangku kepentingan, manajemen perlu meninjau aspek ESG dalam strategi perusahaan dan juga tingkat pengawasan para dewan mengenai operasional perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh Environmental, Social, and Governance (ESG) dan ukuran dewan terhadap kinerja keuangan (Return on Assets/ROA), serta peran moderasi keberagaman gender dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah perusahaan yang tergabung dalam indeks ESG Leader dengan periode observasi tahun 2021-2024. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria perusahaan yang memiliki laporan keuangan dan laporan keberlanjutan lengkap serta memuat data terkait ESG, ukuran dewan, diversitas gender, dan ROA. Data dianalisis menggunakan SmartPLS 4. Hasil penelitian menunjukkan bahwa ESG berpengaruh signifikan terhadap kinerja keuangan. Sebaliknya, ukuran dewan tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, diversitas gender tidak memoderasi hubungan antara ESG maupun ukuran dewan terhadap ROA. Temuan ini mengindikasikan bahwa praktik ESG menjadi faktor penting dalam mendorong kinerja keuangan perusahaan, sedangkan ukuran struktur dewan dan keberagaman gender belum menunjukkan kontribusi yang berarti dalam konteks penelitian ini.
Analisis Biaya Manfaat Pemanfaatan Limbah Sekam Padi dalam Proyek Sosial Lahan Basah untuk Penguatan Ekonomi Desa Sungai Pitung Aimanullah Aimanullah; Mellani Yuliastina; Sustinah Limarjani; Norlena Norlena; Wia Rizqi Amalia; Pathur Razi Ansyah
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 2 (2026): Abdira, April
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i2.1768

Abstract

Sungai Pitung Village, Barito Kuala Regency, is classified as a developed village based on the Village Development Index, yet empirically faces structural problems. Economic dependence on tidal rice monoculture, rice husk waste openly burned, and underutilized vacant land are the main issues. The social project of the Jerami Peduli Team employed a Participatory Rural Appraisal approach with two main interventions: processing rice husk waste into liquid smoke using pyrolysis technology, and cultivating loofah on vacant land. Cost-benefit analysis shows the program is economically feasible with positive net benefits. Beyond financial benefits, the program enhances community capacity, environmental awareness, and creates sustainable productive village assets. This project offers an adaptive and applicable model for wetland-based village empowerment.
Determinants of Ethical Identity Disclosure in Islamic Banks: Empirical Evidence in Indonesian Islamic Banks Erlinda Nur Khasanah; Wia Rizqi Amalia
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 13 No. 1 (2021)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v13i1.7740

Abstract

This study aimed to determined factors influencing the disclosure of ethical identity. The data used in this study was secondary data taken from Islamic Banks annual report from 2013-2016. Total sample consisted of 44 samples. To test the hypothesis, this study used multiple regression analysis. This study found that the disclosure of Islamic Bank’s ethical identity in Indonesia were considered quite low. The size of Audit Committee significantly influenced the disclosure of ethical identity, while other factors; the size of Board of Directors were not significant, and both the Board of Commissioners and the Shari’ahh Supervisory Board were found negatively significant to the disclosure of ethical identity.
Co-Authors Aimanullah Aimanullah Akhmad Yafiz Syam Alfian Alfian Alfian Alfian Antonius Grivaldi Sondakh Anugerahni, Ina Idealina Putri Atma Hayat Dahliana Iskandar Dwianto Muhktar Latif Enny Hardi Erlinda Nur Khasanah Fitri, Eka Haeningtya Salsabila Paramitha Ina Idealina Putri Anugerahni Layla Febby Yulistya Lili Safrida Limarjan, Sustinah Limarjani, Sustinah Marini Marini Masithah Akbar Maulida, Dara Andanti Melinda Wijaya Mellani Yuliastina Muhammad Ferdy Putra Chandranata Muhammad Yasin Nor Hikmah Nor Winda Sari Nordiansyah, Muhammad Norlena Norlena Novika Rosari Nurhaliza, Widya Paramitha, Haeningtya Salsabila Pascha Patricia Simanjuntak Pathur Razi Ansyah Rasidah Rasidah, Rasidah Raudatul Jannah Rifqi Novriyandana Rimayanti RR Siti Munawaroh Rusdi Akbar Safriansyah Safriansyah Saifhul Anuar Syahdan Santy, Ruri Fila Sarwani Sarwani Simanjuntak, Pascha Patricia Sunaryo Sunaryo Sustinah Limarjani Wahyudin Nor