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All Journal Jurnal Pengembangan Wiraswasta EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Lentera Pengabdian Proceeding International Pelita Bangsa Jurnal Ilmiah Akuntansi dan Keuangan Dedikasi : Jurnal Pengabdian Lentera SEMANIS DEAL: International Journal of Economics and Business
Maulina Dyah Permatasari
Universitas Pelita Bangsa
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Insider Ownership, Free Cash Flow, And Collateralizable Assets On Dividend Policy Maulina Dyah Permatasari; Adibah Yahya; Safira Nur Anisa
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.2676

Abstract

The dividend is a portion of earnings decided and approved by the shareholders' meeting for distribution among shareholders. Determining the dividend distribution policy can pose challenges for companies due to conflicting interests between investors and company management. A key issue faced by companies is whether profits should be reinvested in business development, used to pay creditors, or distributed as dividends. This research aims to investigate the impact of Insider Ownership, Free Cash Flow, and Collateralizable Assets on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The dividend policy is measured using the dividend payout ratio, and the study relies on secondary data collected through purposive sampling. The analytical method employed is panel data regression analysis. The findings of the study indicate that Insider Ownership has a significant influence on the dividend policy, while Free Cash Flow and Collateralizable Assets do not exhibit any significant effect on the dividend policy. However, when considering all three factors together, Insider Ownership, Free Cash Flow, and Collateralizable Assets collectively impact the dividend policy.
Ukuran Perusahaan sebagai Moderator Faktor-faktor yang Mempengaruhi Keputusan Revaluasi Aset Tetap Maulina Dyah Permatasari; Adibah Yahya; Erna Apriani; Dina Faradilla
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan: July - December 2022
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.228

Abstract

Model revaluasi aset tetap yang nilainya dapat diukur secara andal, harus dicatat sebesar nilai wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai yang terjadi setelah tanggal revaluasi. Sedikitnya perusahaan di Indonesia untuk melakukan revaluasi aset tetap disebabkan oleh beberapa faktor yang mempengaruhinya, yaitu intensitas aset tetap, tingkat likuiditas, leverage, serta ukuran perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh intensitas aset tetap, leverage, likuiditas terhadap keputusan perusahaan melakukan revaluasi aset tetap dengan ukuran perusahaan sebagai variabel moderasi. Populasi penelitian adalah perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia sebanyak 44 perusahaan dengan periode tahun 2018 - 2021. Teknik pemilihan sampel menggunakan puposive sampling, didapat sampel sebanyak 112 data. Teknik analisis yang digunakan adalah analisis regresi logistik, hasil penelitian menunjukkan bahwa intensitas aset tetap dan current ratio tidak berpengaruh terhadap pemilihan revaluasi aset tetap. Namun debt to assets ratio memiliki pengaruh positif terhadap revaluasi aset tetap. Ukuran perusahaan tidak dapat menjadi variabel moderasi bagi intensitas asert tetap dan current ratio terhadap revaluasi aset tetap. Sebaliknya ukuran perusahaan dapat memperlemah pengaruh variabel debt to assets ratio terhadap revaluasi aset tetap.
ANALISIS KINERJA KEUANGAN PERBANKAN DI INDONESIA SEBELUM DAN DIMASA PANDEMI COVID-19 Maulina Dyah Permatasari; Erlina Widayanti Djatnicka; Adibah Yahya; Cici Suminar
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

The purpose of this study was to determine the condition of the soundness of the Bank based on the BUKU 4 category which was in very healthy, healthy or quite healthy conditions, as well as to compare the soundness level in 2018-2020, namely financial reports before and during the Covid 19 pandemic. Based on the CAMEL factor : Capital, Asset quality, Management, Earning and Liquidity Risk. The proxies used are Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Return on Assets (ROA), Return on Equity Ratio (ROE), Net Interest Margin (NIM), BOPO (Operating Expenditure to Operating Income), and Loanto Deposits Ratio (LDR). The population used in this study is a bank based on BUKU 4 category. The sampling technique used is purposive sampling method. The data analysis technique used is the Independent Sample T-test to compare the soundness of a Bank based on BUKU 4 categories as measured by financial performance using the Capital, Asset quality, Earning and Liquidity Risk approaches. The results of this study indicate that overall there are differences in the rating of the soundness of the Bank based on the BUKU 4 category, all Banks are in a "Very Healthy" condition. However, when viewed from the 7 financial ratios analyzed, namely CAR, NPL, ROA, ROE, NIM, BOPO and LDR, the results showed that there were no significant differences in all ratios between before and during the Covid-19 pandemic.
Analysis Of Individual Taxpayer's Perception Of Tax Evasion Sindik Widati; Maulina Dyah Permatasari; Anna Fiana
DEAL: International Journal of Economics and Business Vol. 1 No. 01 (2023): October 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/deal.v1i01.2685

Abstract

This study aims to determine the effect of the taxation system, tax knowledge and self-assessment system on tax evasion in the South Cikarang KPP case study. In this study the independent variables used were the influence of the tax system, tax knowledge and the self-assessment system, while the dependent variable was tax evasion. This study uses a quantitative approach, using primary data through questionnaires. The population in this study are taxpayers who are registered at South Cikarang KPP. The testing technique of this research consists of instrument test, classical assumption test and multiple linear regression test. The test results show that the tax system has no and significant effect on tax evasion, the understanding factor of taxation has no significant effect on tax evasion, the Self Assessment system factor has a significant effect on tax evasion
Pendampingan Penyusunan Laporan Keuangan dan Pelaporan Pajak UMKM Berbasis Aplikasi Akuntansi Sederhana Erlina W Djatnicka; Wisnu Setyawan; Maulina Dyah Permatasari; Meliawati Meliawati
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1350

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah di Kabupaten Bekasi masih menghadapi berbagai kendala dalam pengelolaan keuangan, terutama terkait pencatatan transaksi, penyusunan laporan keuangan, serta pemanfaatan teknologi digital dalam mendukung aktivitas usaha. Kondisi tersebut berdampak pada rendahnya kualitas informasi keuangan yang digunakan sebagai dasar pengambilan keputusan bisnis. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku usaha dalam menyusun laporan keuangan berbasis aplikasi akuntansi sederhana serta mendorong penerapan pengelolaan keuangan yang lebih efektif dan terstruktur. Metode yang digunakan meliputi sosialisasi, pelatihan, implementasi teknologi, pendampingan, dan evaluasi. Kegiatan dilaksanakan di Universitas Pelita Bangsa dengan melibatkan enam pelaku Usaha Mikro, Kecil, dan Menengah Kabupaten Bekasi sebagai peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai akuntansi dasar, pencatatan keuangan, dan penggunaan aplikasi akuntansi digital. Peserta mampu melakukan pencatatan transaksi secara lebih sistematis, menyusun laporan keuangan sederhana, serta memahami pentingnya pemisahan keuangan usaha dan pribadi. Selain itu, penggunaan aplikasi akuntansi membantu peserta dalam memperoleh informasi keuangan yang lebih akurat untuk mendukung pengelolaan usaha. Dengan demikian, kegiatan ini berhasil meningkatkan kapasitas pengelolaan keuangan pelaku usaha serta mendorong pemanfaatan teknologi digital sebagai sarana penguatan tata kelola usaha yang lebih akuntabel dan berkelanjutan.
Penguatan Kepatuhan Pajak UMKM melalui Penerapan SAK EMKM dan Pelatihan Partisipatif Pencatatan Keuangan Maulina Dyah Permatasari; Dian Sulistyorini Wulandari; Ermi Yanti
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i11.1150

Abstract

Penelitian aksi partisipatif ini mengatasi paradoks potensi versus kinerja yang dialami UMKM Batik Babelan, di mana produk bernilai budaya tinggi gagal mencapai optimalisasi profitabilitas akibat lemahnya kapasitas finansial. Berdasarkan diagnosis mendalam terhadap 20 unit usaha, teridentifikasi dua masalah kritis: (1) financial illiteracy akut yang tercermin dari ketidakmampuan 100% perajin menghitung Harga Pokok Penjualan (HPP) secara komprehensif, dan (2) strategic pricing failure akibat penetapan harga berbasis patokan pasar bukan nilai produk. Melalui intervensi berbasis teori financial capability dan value-based pricing, program ini mengimplementasikan model pelatihan kontekstual-integratif yang memadukan pembekalan teknis manajemen keuangan dengan penguatan strategi positioning produk. Hasil evaluasi menunjukkan peningkatan kapasitas finansial yang signifikan: 90% peserta menguasai pembukuan dasar, 85% mampu menghitung HPP akurat, dan terjadi peningkatan margin keuntungan rata-rata 28% dalam 3 bulan pasca-intervensi. Yang lebih strategis, terbentuknya learning community dan adopsi "Kalkulator Batik Babelan" menjamin keberlanjutan transformasi. Temuan ini merekomendasikan pendekatan financial engineering berbasis kearifan lokal sebagai strategi efektif dalam mendorong daya saing UMKM sektor kreatif.
Industry Matters: The Impact of Business Nature on Tax Avoidance and Financial Fraud Dynamics Maulina Dyah Permatasari; Nizar Febriana
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.3116

Abstract

This study investigates the effect of tax avoidance (TA) on financial statement fraud (FD) and examines the moderating role of the nature of industry (NI) among publicly listed companies in Indonesia from 2021 to 2024. Using a sample of 150 firm-year observations from manufacturing and service sectors, the analysis employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both direct and moderated relationships. The results reveal that TA has a positive and significant influence on FD, suggesting that aggressive tax strategies increase the likelihood of fraudulent financial reporting. Furthermore, NI significantly moderates this relationship, with higher industry complexity and discretion strengthening the TA–FD link. These findings support agency theory and the fraud triangle framework, indicating that managerial opportunism, facilitated by industry characteristics, can escalate fraudulent behaviors. This study provides important implications for regulators, auditors, and policymakers to incorporate both firm-specific and industry-level risk indicators in fraud prevention strategies.
Strengthening MSME Tax Compliance and Business Legality through Accounting and Tax Education in Bekasi Regency Jamian Purba; Maulina Dyah Permatasari; Widiastuti Widiastuti; Salsabila Ameliani
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1387

Abstract

This community service activity was motivated by the low level of accounting and taxation literacy among micro, small, and medium enterprise owners in Bekasi Regency, which affects financial management, tax compliance, and business legality. The purpose of the program was to improve participants' knowledge and skills in financial recordkeeping, understanding tax obligations, utilizing digital tax services, and increasing awareness of business legality. The program employed socialization, training, hands-on practice, and mentoring methods involving 13 business owners and was conducted at Pelita Bangsa University on May 29, 2026. Evaluation was carried out through observation, pre-tests, post-tests, and implementation assistance. The results indicated an improvement in participants' understanding of bookkeeping, preparation of simple financial statements, tax calculation and reporting, and business legalization procedures. Participants also demonstrated better ability to utilize digital tax services and implement more organized business administration practices. The activity confirms that structured education and mentoring can effectively enhance the managerial capacity of business owners in managing their enterprises professionally. Improved accounting and taxation literacy is expected to support higher tax compliance, strengthen business legality, and contribute to the sustainability and competitiveness of enterprises in the future.
Digital Accounting and Taxation Literacy Training for MSME Capacity Building Maulina Dyah Permatasari; Wisnu Setyawan; Neng Asiah; Lutfia Dhiya Ulhaq
Lentera Pengabdian Vol. 4 No. 03 (2026): Juli 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i03.1388

Abstract

Micro, Small, and Medium Enterprises play a significant role in supporting regional economic growth; however, they still face challenges in financial management and tax compliance. Limited accounting literacy and low utilization of digital technology often hinder business owners from maintaining proper financial records, preparing financial statements, and fulfilling tax obligations independently. This community service program aimed to strengthen the capacity of business owners through digital-based accounting and taxation literacy. The methods employed included socialization, training, hands-on practice, and mentoring in the use of digital accounting applications and digital tax services. The program was conducted at Universitas Pelita Bangsa and involved nine business owners from Bekasi Regency. The results indicated improvements in participants' understanding and skills in recording financial transactions, preparing simple financial statements, and utilizing digital tax services. Participants were also able to operate digital accounting applications to support more effective and organized business management. The program contributed positively to enhancing managerial capabilities and improving the readiness of business owners to adapt to digital transformation. Therefore, strengthening digital accounting and taxation literacy can serve as an effective strategy to improve professionalism, compliance, and sustainability among micro, small, and medium enterprises.
Co-Authors Adibah Adibah Ahmad Bukhori Ahmad Bukhori Muslim Anna Fiana Cici Suminar Dian Sulistyorini Wulandari Dina Faradilla Edi Triwibowo Erlina W Djatnicka Erlina Widayanti Ermi Yanti Erna Apriani Farah Aulia Masduki Jamian Purba Luckieta, Meiliani Lutfia Dhiya Ulhaq Maulana Fahruroji Meliawati Meliawati Muhammad Mahessa Saputra Neng Asiah Nizar Febriana Novi Akmal Yani Putri Hardiyanti Ruswandi Ruswandi Safira Nur Anisa Salsabila Ameliani Setyawan, Wisnu Shanty Meilawati Sindik Widati Taufik Hidayat Widiastuti Widiastuti Yahya, Adibah Yeanita Puspa Ningrum