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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Moneter : Jurnal Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Pelitabangsa
Widiastuti Widiastuti
Universitas Pelita Bangsa
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PENGARUHKUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING KANTOR PELAYANAN PAJAK PRATAMA CIBITUNG Widiastuti Widiastuti
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 2 No. 01 (2017): AKUBIS - Juni 2017
Publisher : LPPM Universitas Pelita Bangsa

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Abstract

Penelitian ini bertujuan untuk meneliti pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dengan kepuasan sebagai variabel intervening, kualitas pelayanan diukur dari 5 dimensi yaitu bukti fisik, keandalan, cepat tanggap, jaminan dan empati.Data diperoleh dari dari data primer dan data skunder, data primer diperoleh dengan observasi langsung dari penyebaran kuisioner kepada wajib pajak dan data skunder diperoleh dari KPP Pratama Cibitung. Metode penelitian yang digunakan dalam penelitian ini bersifat dekriptif dan teknik analisis datanya adalah regresi liner berganda, uji hipotesis secara simultan (uji F) dan parsial (Uji t)Penelitian ini mengungkapkan kepuasan wajib pajak dapat memperkuat pengaruh kualitas pelayanan terhadap kepatuhan wajib pajak dan dapat diharapkan wajib pajak dapat memenuhi kewajiban perpajakannya dengan maksimal.
PENINGKATAN LITERASI ANAK-ANAK DESA CILANGKARA MELALUI RUMAH BACA Suryadi Suryadi; Fitriyani Fitriyani; Soni Suardi; Suriyanti Suriyanti; Widiastuti Widiastuti
Jurnal Pengabdian Pelitabangsa Vol. 3 No. 02 (2022): Jurnal Pengabdian Pelitabangsa Oktober 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jabmas.v3i02.1549

Abstract

Kualitas Sumber Daya Manusia (SDM) suatu wilayah merupakan indikator baiknya kinerja seseorang dalam dunia kerja. Program rumah baca Cilangkara adalah salah satu upaya meningkatkan literasi masyarakat dalam rangka mengembangkan SDM di wilayah tersebut. Minat membaca anak anak di Desa Cilangkara masih rendah yang diakibatkan karena lingkungan yang belum mendukung seperti sarana dan prasarana yang tidak memadai, kemudian juga gempuran Hand Phone (HP), Game Online, dan tayangan televisi. Dengan melihat permasalahan tersebut, maka Rumah Baca merupakan solusi untuk meningkatkan minat baca anak anak. Selain itu strategi lainnya adalah menyelenggarakan kegiatan kegiatan yang terintegrasi dengan Rumah Baca.
BEBAN PAJAK, NILAI TUKAR, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia tahun 2015-2019) Widiastuti Widiastuti; Ela Fauziah; Fikko Bangun Persada
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 7 No. 02 (2022): AKUBIS - Desember 2022
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v7i02.690

Abstract

The goal of a company is to get the maximum profit, one way for the company to get a big profit, namely by strengthening strategic alliances, conducting transactions and even conducting transfer pricing practices with affiliated companies in various countries in the world. transfer pricing is an exchange, purchase or sale transaction made by multinational companies that have a special relationship. The purpose of this study was to determine the effect of exchange rate tax expense and tunneling incentives on the company's decision to carry out transfer pricing at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, namely as many as 189 companies with purposive sampling technique and resulted in 27 company samples to be tested. The analysis technique used is multiple regression analysis. The results showed that (1) the tax burden has a significant negative effect on transfer pricing with a value of β -0.240 and a significance value of 0.041, (2) the exchange rate has a significant negative effect on transfer pricing with a value of β -0.293 and a significance value of 0.030, (3) tunneling Incentive has a significant negative effect on transfer pricing with a value of β -1.105 and a significance value of 0.000. Simultaneous results in this analysis show that the variavels of tax burden, exchange rates and tunneling incentives have an effect on transfer pricing with a significance value of 0.000. Keywords: Transfer Pricing, Tax Expenses, Exchange Rates, Tunneling Incentive
TATA KELOLA PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP VALUE OF THE FIRM PADA PERUSAHAAN PROPERTI DI INDONESIA Sunita Dasman; Reva Meliyana; Widiastuti Widiastuti
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 1 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i1.282

Abstract

The purpose of this research is to examine whether corporate governance and financial performance affect the firm value of property companies in Indonesia. Purposive sampling was used in the research sample collection and obtained 11 of 66 property companies for the 2015-2019 period. The data is obtained from the financial reports of property companies listed on the Indonesia Stock Exchange. The data processing technique used is panel data regression analysis. The results of this study indicate that increased leverage and profit have an impact on increasing the value of the firm. Meanwhile, the increase in the number of independent commissioners and managerial ownership has no impact on increasing the value of the firm
Keputusan Pembiayaan dan Keputusan Investasi Terhadap Nilai Perusahaan Dimoderasi Kinerja Keuangan Sunita Dasman; Dian Sulistyorini Wulandari; Widiastuti Widiastuti
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 24, No 2 (2023): OKTOBER 2023 - MARET 2024
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v24i2.14829

Abstract

Purpose- This research examines financing and investment decisions on company value related to financial performance.Method – This research uses moderated regression analysis (MRA) on the consumer goods industry period 2013 – 2022. Samples were taken using a purposive sampling method, and found 16 companies. Debt financing, dividend distribution and investment are moderated by financial performance on company value.Findings - Increased debt contingent on financial performance reduces firm value. Investment decisions are influenced by economic performance to increase company value. The role of financial performance needs to be visible in dividend policy on company value.Originality (Novelty) – Combining financing and investment decisions and moderating them with financial performance can provide a deeper understanding of how companies can optimize enterprise value through integrated strategic financial choices..Implication - Companies should consider their financial performance so that financing and investment can be positive signals for investors to increase company value. Debt financing should reduce company value when the company obtains more profit. 
Dampak Ukuran Perusahaan, Kualitas Kantor Akuntan Publik (KAP), dan Rasio Keuangan terhadap Audit Delay Maulina Dyah Permatasari; Widiastuti Widiastuti
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 2 (2023): Oktober 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i2.17381

Abstract

The COVID-19 pandemic has had an impact on various sectors of business operations, one of which pertains to the occurrence of audit delays. Companies experienced more instances of audit delays in their financial statements in 2019 compared to the subsequent year. This forms the basis for researching the factors influencing these instances of audit delay. The primary objective of this study was to analyze how company size, KAP quality solvency, and profitability affect audit delays. The study's sample consisted of companies within the consumer goods industry sector listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique employed was purposive sampling. The analytical method utilized in this research was multiple linear analysis. The findings of the study reveal that audit delays are collectively influenced by company size, KAP quality, solvency, and profitability. While firm size and solvency exhibit no significant individual impact on audit delays, the variables of KAP quality and profitability demonstrate a noteworthy negative effect. The explanatory power of the variables related to company size, KAP quality, solvency, and profitability in clarifying the audit delay variable amounts to 18.7%.
Kondisi Makroekonomi Dan Solvabilitas Terhadap Profitabilitas Serta Kausalitasnya Pada PT Martina Berto Tbk Dan PT Mustika Ratu Tbk Sunita Dasman; Fajar Ridho; Devy Mawarnie; Widiastuti Widiastuti; Tringudi Wiyatno
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1556

Abstract

Tujuan penelitian ini adalah untuk mengkaji dampak kondisi makroekonomi yang diukur dengan tingkat inflasi dan pertumbuhan ekonomi terhadap profitabilitas pada perusahaan PT Martina Berto TBK (MBOT) dan PT Mustika Ratu TBK (MRAT) Metode penelitian yang digunakan adalah metode kuantitatif dengan teknik analisis d menggunakan regresi linier berganda menggunakan generalized least square (GLS), Granger Causality test, dan Compare Mean antara PT Martina Berto TBK (MBOT) dan PT Mustika Ratu TBK (MRAT). Faktor yang berpengaruh terhadap profitabilitas yang diukur dengan return on asset (ROA) pada PT Martina Berto Berta (MBOT) dan PT Mustika Ratu Tbk (MRAT) adalah solvabilitas yang diukur dengan debt to equity ratio (DER) dan pertumbuhan ekonomi yang diukur dengan produk domestik bruto (PDB) periode 2006 – 2022. Sedangkan tingkat inflasi tidak mempengaruhi profitabilitas.
Co-Authors Devy Mawarnie Dian Sulistyorini Wulandari Ela Fauziah Fajar Ridho Fikko Bangun Persada Fitriyani Fitriyani Maulina Dyah Permatasari Reva Meliyana Soni Suardi Sunita Dasman Suriyanti Suriyanti Suryadi Tringudi Wiyatno