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All Journal Kajian Akuntansi Intelektual : Jurnal Penelitian Dosen Akuntansi Consensus : Jurnal Ilmu Hukum
Atika Purnamasari
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Religion Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tax Planning, Keputusan Investasi Dan Ukuran Perusahaan Terhadap Manajemen Laba (Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Atika Purnamasari
Kajian Akuntansi Volume 22, No. 2, 2021
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v22i2.8035

Abstract

This study aims to examine the effect of tax planning, investment decisions and firm size on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. Tax Planning is proxied by (Tax Retention Rate) TRR, Investment Decision is proxied by (Total Asset Growth) TAG, Company Size is proxied by Size, and Earnings Management is proxied by Discreationary Accural (DA). The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange, which were taken as samples of 12 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (R2). The results of the research test show that (1) Tax Planning has an effect on Earnings Management, (2) Investment Decisions have no effect on Earnings Management, (3) Company Size has an effect on Earnings Management, (4) Simultaneously Tax Planning, Investment Decisions and Company Size have an effect to Earnings Management.
PERLINDUNGAN HUKUM BAGI KONSUMEN DALAM TRANSAKSI JUAL BELI ONLINE (E-COMMERCE) Dina Hernida; Salsabila Nurul Utami; Atika Purnamasari; Indah Ade Puspita; M. Noval Akbar
Consensus : Jurnal Ilmu Hukum Vol. 1 No. 3 (2023): Februari
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (532.742 KB)

Abstract

Abstrak Perkembangan Hukun bisnis saat ini berkembang dengan pesat. Dengan teknologi yang maju membuka mata dunia akan sebuah dunia baru, market place baru, dan sebuah jaringan bisnis dunia yang tanpa batas. di Indonesia mulai berkembang transaksi jual beli online (e-commerce) dengan kemajuan tersebut menimbulkan masalah hukum, sehubungan dengan Undang-Undang Nomor 8 Tahun 1999 tentang Perlindungan Konsumen dengan adanya transaksi jual beli online (e-commerce) memberikan kemudahan bagi penjual dalam melakukan aktivitas penjualan dan memudahkan pembeli untuk membeli barang sesuai dengan kebutuhannya, artikel ini akan membahas bagaimana perlindungan konsumen dalam transaksi jual beli online (e-commerce) dan bagaimana mengatur peraturan hukum di Indonesia terkait dengan Undang-Undang Perlindungan Konsumen dan sarana penyelesaian masalah hukum yang berkaitan dengan konsumen dan bisnis. Kata Kunci : Hukum Konsumen, E-Commerce Abstract The development of business law is currently growing rapidly. With advanced technology, it opens the world's eyes to a new world, a new market place, and an unlimited world business network. In Indonesia, online buying and selling transactions (e-commerce) have begun to develop, with these advances causing legal problems, in connection with Law Number 8 of 1999 concerning Consumer Protection with online buying and selling transactions (e-commerce) providing convenience for sellers in conducting sales activities and make it easier for buyers to buy goods according to their needs, this article will discuss how consumer protection in online buying and selling transactions (e-commerce) and how to regulate legal regulations in Indonesia related to the Consumer Protection Act and means of resolving legal problems related to consumers and business.
Efek Faktor-Faktor Dalam Mempengaruhi Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening: Perusahaan Sub Sektor Properti Dan Real Estate Periode Tahun 2019-2021 Atika Purnamasari
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.148

Abstract

Introduction/Main Objectives: To determine the influence of Liquidity factors and Activity Ratios on Capital Structure and Profitability in Property and Real Estate sub-sector companies listed on the Indonesian Stock Exchange (BEI). Background Problem: The hampered growth in residential property sales is caused by several factors, including rising prices of building materials, licensing/bureaucratic problems, high proportion of down payments in KPR applications and taxation.. Novelty: Conducting research with different data and different sectors with profitability as an intervening variable. Research Method: sing descriptive research with a quantitative approach and using secondary data. Sampling used purposive sampling. The analysis method is path (Path Analysis) using SPSS 25. Findings/Results: Partially has a negative effect on Capital Structure, Activity Ratios have a positive and significant effect on Capital Structure, Profitability has a negative effect on Structure. Capital and profitability can mediate the Liquidity Ratio to Capital Structure. Conclusion: Companies should be able to manage their long-term debt to fund the production process in order to gain profits and the company is more efficient in utilizing its capital.
Self-Confidence Moderates the Effect of Emotional Intelligence and Reading Interest on the Level of Accounting Understanding: Case Study on Accounting Students of STIE PPI Campus Balaraja Atika Purnamasari; Andrean Eko Haryoko
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.193

Abstract

Introduction/Main Objectives: To analyze and find out whether Emotional Intelligence, Reading Interest, Level of Accounting Understanding and Self-Confidence in Accounting Students of STIE PPI Campus Balaraja. Background Problems: The success of high accounting understanding is the attitude and mentality and the ability to read oneself in relation to the personal psychology aspects of students in developing their personalities and this understanding is often termed Emotional Quotient (EQ). Novelty: Adding a moderation variable, namely self-confidence in encouraging the level of accounting understanding with moderate interaction. Research Methods: Using a quantitative method with a correlation research design with SPSS as a tool in measuring the variables studied, in testing the moderation, the Moderate Regression Analysis (MRA) interaction approach is used. Finding/Results: There is a significant influence on the Level of Accounting Understanding, Reading Interest in Accounting Students of STIE PPI Balaraja Campus both partially and simultaneously, the results of the MRA analysis show that self-confidence has no influence on the Level of Accounting Understanding. Conclusion: With good emotional intelligence, students can more quickly understand learning on campus to the maximum.
Dynamics of Taxpayer Awareness: Taxation Socialization, Taxpayer Attitude and Taxpayer Compliance as Moderating Variables Atika Purnamasari; Popong Suryani; Yohanes August Goenawan
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.201

Abstract

Introduction/Objective: The study analyzes the influence of tax socialization and taxpayer attitudes on taxpayer awareness, and examines the role of taxpayer compliance as a moderating variable on MSMEs in Parahu-Sukamulya Village. Background of the Problem: The increasing number of entrepreneurs in the creative economy sector in reality does not have much effect on changes in the amount of tax payments to the State. Novelty: Analyzing the same variables but focusing on MSMEs in a region. Research Method: Using a quantitative method with a survey approach. Primary data was obtained through questionnaires distributed to MSMEs in the study area. Findings/Results: That tax socialization and taxpayer attitudes have a significant effect on taxpayer awareness. Conclusion: These findings provide important implications for tax authorities in designing strategies for socialization and increasing tax compliance in the MSME sector.
Sinergi Kepemimpinan dan Kesadaran Masyarakat dalam Pembayaran Pajak Bumi Dan Bangunan (PBB) Atika Purnamasari
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.219

Abstract

Introduction/Main Objectives: This study aims to analyze the influence of leadership style and community awareness on compliance with Land and Building Tax (PBB) payments in Pangarengan Village, Rajeg District, Tangerang Regency. Background  Problems: This study is based on the still low level of taxpayer compliance in PBB payments in rural areas, despite the government's various socialization efforts and incentives. The village head's leadership style and community awareness are thought to play an important role in encouraging tax compliance. Research Methods: The research method used is a quantitative approach with data collection techniques through questionnaires to 94 PBB taxpayer respondents in Pangarengan Village. Data analysis was conducted using SPSS 25. Finding/Results: The results showed that leadership style and community awareness have a positive and significant effect on PBB payment compliance.  Conclusion: This finding indicates that the better the leadership and the higher the community awareness, the higher the regional tax compliance. The implications of this study emphasize the importance of participatory leadership and continuous education in increasing PBB revenue at the village level.
Pengaruh Likuiditas terhadap Pertumbuhan Laba Akuntansi dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Kasus pada Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Yohanes August Goenawan; Atika Purnamasari; Intan Agustin
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.213

Abstract

Introduction/Main Objectives: This study aims to determine the effect of liquidity on accounting profit growth with company size as a moderating variable in the food & beverage sector. Background Problems: There is an observable instability in profit growth caused by suboptimal There is instability in profit growth due to less than optimal liquidity management and differences in company size that affect its financial and operational capabilities in the food and beverage industry. Novelty: Conducting tests on different units of analysis and periods from previous studies. Research Methods: The research method used is a quantitative approach with a sample of 6 companies over five years, and the test tool used is SPSS. Finding/Results: Liquidity affects profit growth, while the significance value between liquidity and company size has a significant effect together on profit growth in the food & beverage sector listed on the Indonesia Stock Exchange for the 2019-2023 period. Conclusion: This finding indicates that companies need to expand and improve operational efficiency so that company size can increase, thereby gaining benefits from economies of scale.
Co-Authors Andrean Eko Haryoko Dina Hernida Indah Ade Puspita Intan Agustin M. Noval Akbar Popong Suryani Salsabila Nurul Utami Yohanes August Goenawan, Yohanes August