Article Per Year (5 Year)
p-Index From 2020 - 2025
1.152
P-Index
This Author published in this journals
All Journal Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Industrial Engineering & Management Research (JIEMAR) JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Ekonomi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Aktivitas Jurnal Ilmiah Akuntansi
Mega Arum
Unknown Affiliation
Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Dampak Covid-19 terhadap Perubahan Harga Saham dan Volume Transaksi (Studi Kasus pada PT Matahari Departement Store, Tbk) Eny Suheny; Mega Arum; Bayu Pratama Ngiu
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12, No 2 (2021): November
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v12i2.269

Abstract

The economic impact of the Coronavirus / COVID-19 crisis on various industries, and countries. It also provides estimates of the potential global economic costs of COVID-19, and GDP growth in various countries. Showing the economic impact of the current outbreak is being underestimated, relying too much on historical comparisons with SARS (severe acute respiratory syndrome), or the 2008/2009 financial crisis. This study aims to determine a significant comparison of stock prices and transaction volumes in the presence of the covid 19 pandemic (case study at PT. Matahari Department Store, Tbk). The data from this study were taken from 42 days before Covid-19 and 42 days after the announcement of the first case of Covid-19 in Indonesia. processing and data analysis using paired sample t-test using SPSS. Based on the results of data analysis, it can be concluded that there was a significant difference in stock prices before and after the announcement of the first Covid-19 case in Indonesia, the significance value was indicated by 0.00 < 0.05, with stock prices experiencing a decrease compared to before the Covid-19 case. as well as the volume of stock transactions, the results of data analysis showed a significant difference with a significance value of 0.00 < 0.05. Then the volume of stock transactions after the announcement of covid-19 showed an increasing value
CHANGES IN TAXATIONRULES AND ITS IMPACT ON CORPORATE FINANCIAL MANAGEMENT Mega Arum; Dwi Fitrianingsih; Indra Sulistiana
Journal of Industrial Engineering & Management Research Vol. 6 No. 1 (2025): February 2025
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v6i1.567

Abstract

Changes in tax regulations are one of the significant external factors in the business environment that can influence a company's financial management. New tax rules often have broad implications for companies, both in terms of costs and financial strategy. These changes may involve adjustments to tax rates, changes in incentive policies, and updates to tax procedures and reporting. The impact on a company's financial management can vary, from changes in budget planning, cash management, to investment strategies. Companies need to make adjustments in their financial strategies to optimize tax obligations and take advantage of existing incentives. In addition, changes in tax regulations can also influence long-term strategic decisions, such as decisions to expand, restructure or diversify a business. This research aims to analyze the impact of changes in tax regulations on company financial management, with a focus on how companies respond to these changes and what strategies are implemented to minimize risks and maximize opportunities. This analysis uses a qualitative approach with case studies on several different companies, to provide a comprehensive picture of the practical implications of changes to tax regulations. It is hoped that the research results will provide insight for financial practitioners and policy makers in formulating effective strategies in dealing with changes in the tax environment
Program Literasi Pajak Penghasilan Pasal 21 (Pph 21) Untuk Guru Dan Tenaga Kependidikan Dalam Upaya Meningkatkan Kepatuhan Dan Akuntabilitas Pajak Di Sektor Pendidikan Mega Arum; Hindayani, Novia
JPM: Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2025): Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v5i3.2262

Abstract

The Income Tax (PPh 21) literacy program for teachers and educational staff aims to enhance understanding, compliance, and tax accountability in the education sector. Income Tax (PPh 21) is a tax levied on income in the form of salaries, wages, honoraria, allowances, and other payments related to work, services, or activities carried out by individuals. Teachers and educational staff, as income earners, are required to understand their tax obligations in order to fulfill them accurately and in accordance with applicable regulations. Through this program, teachers and educational staff are educated on the calculation, withholding, and reporting of PPh 21. This literacy initiative also aims to raise awareness of the importance of paying taxes to support national development. In addition, the program emphasizes the importance of accountability in financial administration, particularly in the education sector, so that educators can actively contribute to maintaining fiscal transparency. The research method used in this study is descriptive qualitative research with a literature review approach. This study aims toidentify and analyze the impact of the literacy program on improving the understanding and compliance of teachers and educational staff regarding tax obligations. Data collection was carried out through literature studies and documentation, which were then analyzed thematically. The results of this program are expected to improve PPh 21 compliance among teachers and educational staff, as well as encourage the creation of better financial management systems in educational institutions. Increased awareness of PPh 21 will significantly contribute to state revenue, which in turn can improve the quality of education in Indonesia through better budget allocation.
THE EFFECT OF FINANCIAL LEVERAGE AND CASH FLOW ON THE FINANCIAL DISTRESS OF INFRASTRUCTURE SECTOR COMPANIES Dwi Fitrianingsih; Mega Arum; Eny Suheny
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.571 KB)

Abstract

This study aims to determine the effect of Financial Leverage and Cash Flow on Financial Distress in infrastructure sector companies on the IDX. This type of research is quantitative research and uses secondary data. The sampling technique used the purposive sampling technique, with a total population of 31 companies obtained as a sample of 155. The analytical method used in this study was multiple linear analysis. The results of the analysis that have been carried out show that financial leverage has an influence on financial distress with a count of -7.159 with a significance value of <0.05 so the first hypothesis is accepted. Cash flow has no effect on financial distress with a count of 1.663 and a significance value of >0.05 so the second hypothesis is rejected. Simultaneously, financial leverage and cash flow affect financial distress with an F test value of 29.185. Based on the R2 test that has been carried out, the magnitude of the distribution that affects financial distress is 35.1%. So this study shows that financial leverage harms financial distress. Cash flow does not affect financial distress. Financial leverage and cash flow can simultaneously affect financial distress,
TOWARD A NEW PARADIGM OF ORGANIZATIONAL STRUCTURES IN THE AGE OF ARTIFICIAL INTELLIGENCE: A COMPARATIVE THEORETICAL STUDY Masoud Lajevardi; Mega Arum; Yanti Susanti; Dwi Saleha; Eko Sudarmanto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.598

Abstract

This paper aims to develop a novel theoretical framework for organizational structures in the era of artificial intelligence (AI). It conducts a comparative analysis of traditional, modern, and postmodern organizational structures to identify limitations in accommodating AI’s autonomous capabilities. Through extensive literature review and critical analysis, the study synthesizes organizational theories with emerging AI research to propose a new paradigm integrating AI as an active participant in organizational dynamics. The findings reveal a significant theoretical gap in existing models, which predominantly treat AI as a tool rather than an autonomous agent. The proposed AI-driven paradigm emphasizes distributed intelligence, adaptive structural fluidity, human-AI symbiosis, and transparent accountability. The conceptual nature of the study calls for empirical validation across different industries and cultures. The paradigm provides a framework for managers and practitioners to redesign organizational architectures, fostering agility and ethical governance in AI-augmented environments. This research fills a critical gap in organizational theory by positioning AI as a core actor influencing structure and decision-making, offering a comprehensive model for organizations navigating the complexity of the digital age.
Meningkatkan Keunggulan Kompetitif Perusahaan dengan Penerapan Environmental Management Accounting (EMA) Mega Arum
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v2i1.38222

Abstract

Environmental Management Accounting (EMA) diterapkan untuk menaikkan kinerja lingkungan suatu perusahaan. dalam sistem akuntansi tradisional, pengelolaan lingkungan selalu dikaitkan dengan biaya -biaya yang dapat menurunkan keuntungan suatu perusahaan. tidak selaras dengan EMA yang membuahkan pengelolaan lingkungan hayati sebagai investasi yang diharapkan bisa menaikkan laba sekaligus terus mengembangkan usaha buat memperoleh keunggulan kompetitif. penelitian ini bertujuan buat menganalisis akuntansi manajemen lingkungan yang berpotensi menciptakan keunggulan kompetitif. contoh pendekatan yang dipergunakan dalam penelitian ini merupakan pendekatan kepustakaan. hasil penelitian menyebutkan bahwa setiap perusahaan yang melakukan kegiatannya menggunakan memakai konsep ramah lingkungan melalui penerapan Environmental Management Accounting (EMA) akan mempunyai nilai yang lebih tinggi dibandingkan dengan perusahaan lain, karena penerapan Environmental Management Accounting (EMA) secara otomatis telah dilakukan perusahaan mirip penemuan yang baik di produk, proses produksi, serta pengolahan limbahnya. kesimpulan keunggulan kompetitif melalui penerapan ema dapat ditinjau asal seni manajemen manajemen yang dilakukan perusahaan yg mencakup seni manajemen porto rendah, strategi diferensiasi, strategi penekanan dan taktik inovasi
Co-Authors Bayu Pratama Ngiu Dwi Fitrianingsih Dwi Saleha Eny Suheny Eny Suheny Hindayani, Novia Indra Sulistiana, Indra Masoud Lajevardi Sudarmanto, Eko Yanti Susanti