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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Jurnal STIE Semarang (Edisi Elektronik) JIFA (Journal of Islamic Finance and Accounting) Majalah Ilmiah Bijak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Abdi Psikonomi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Bisnis dan Kewirausahaan prosiding seminar nasional Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Review of Applied Accounting Research Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Review of Accounting and Business Unisia International Journal of Economics and Management Research KENDALI: Economics and Social Humanities Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Majapahit Journal of Islamic Finance dan Management E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) International Journal of Economics and Management Research E-Jurnal Akuntansi
Rina Trisnawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Corporate Social Responsibility, Capital Intensity, Inventory Intensity, Komisaris Independen Dan Corporate Governance Terhadap Agresivitas Pajak Luthfi Aulia Rachmawati; Rina Trisnawati
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 4 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i4.8198

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, capital intensity, inventory intensity, komisaris independen, dan corporate governance terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan perusahaan. Sampel dipilih menggunakan teknik purposive sampling berdasarkan kriteria ketercatatan konsisten, kelengkapan laporan tahunan, dan tidak mengalami kerugian selama periode pengamatan. Jumlah sampel dalam penelitian ini adalah 236 sampel. Analisis data dilakukan dengan statistik deskriptif, uji asumsi klasik, serta pengujian hipotesis melalui uji F, adjusted R square, analisis regresi linier berganda, dan uji t. Hasil penelitian menunjukkan bahwa corporate social responsibility, komisaris independen, dan corporate governance tidak berpengaruh terhadap agresivitas pajak. Sebaliknya, capital intensity dan inventory intensity berpengaruh terhadap agresivitas pajak.
Pengaruh Penghindaran Pajak, Profitabilitas Dan Leverage Terhadap Nilai Perusahaan: Transparansi Informasi Sebagai Variabel Pemoderasi Pramessita Berliany; Rina Trisnawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7799

Abstract

This study examines the influence of tax avoidance, profitability, and leverage on firm value, with transparency of information as a moderating variable, focusing on food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research uses an associative design with a quantitative approach to analyze the relationships between the independent variables (tax avoidance, profitability, and leverage) and firm value. The sample consists of companies from the food and beverage sector selected using purposive sampling, based on specific criteria. Data was obtained from secondary sources in the form of annual reports, and analyzed using multiple linear regression, classical assumption tests, descriptive analysis, and hypothesis testing. The results indicate that tax avoidance and leverage do not have a significant impact on firm value, either directly or moderated by transparency of information, while profitability has a significant positive effect on firm value. Additionally, transparency of information does not moderate the relationship between profitability and leverage and firm value.
Pengaruh Persepsi Akuntansi, Pengetahuan Akuntansi, Skala Usaha dan Latar Belakang Pendidikan terhadap Penggunaan Informasi Akuntansi (Studi Empiris Pada Pelaku UMKM di Kabupaten Temanggung) Kumalasari, Rania Hasna; Trisnawati, Rina
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.654

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengruh persepsi, pengetahuan akuntansi, skala usaha dan latar belakang pendidikan pelaku UMKM teradap penggunaan informasi akuntansi di Kabupaten Temanggung. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden dan pengambilan sampel dengan metode random sampling. Teknik analisis yang digunakan adalah regresi linier berganda dengan aplikasi SPSS ver 20. Hasil penelitian menunjukkan bahwa persepsi pelaku, pengetahuan akuntansi dan latar belakang pendidikan tidak berpengaruh terhadap penggunaan informasi akuntansi. Sedangkan skala usaha berpengaruh terhadap penggunaan informasi akuntansi.
Analisis Pengaruh Likuiditas, Leverage, Struktur Kepemilikan, dan Operating Capacity terhadap Financial Distress (Studi Empiris Perusahaan Food and Beverage Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Agustin, Dika Mardova; Trisnawati, Rina
Review of Accounting and Business Vol. 3 No. 2: Review of Accounting and Business: Vol 3 No 2, December 2022
Publisher : Accounting Undergraduate (S1) and Diploma Study Program (D3), STIE EKUITAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/reas.v3i2.656

Abstract

Penelitian ini bertujuan untuk menguji, menganalisis pengaruh Likuiditas, Leverage, Struktur Kepemilikan, dan Operating Capacity Terhadap Financial Distress pada perusahaan sektor food and beverage yang terdaftar di BEI periode 2018-2020. Metode analisis yang digunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Likuiditas, Kepemilikan Manajerial, Kepemilikan Institurional tidak berpengaruh signifikan terhadap Financial Distress, sedangkan variabel Leverage dan Operating Capacity berpengaruh signifikan terhadap Financial Distress. Penelitian ini diharapkan dapat dijadikan sebagai literatur dan juga sebagai sumber referensi pada penelitian selanjutnya.
Digital Marketing Strategy Training for Branding & Revenue UMKM Al-Qur'an Ma'sum Publisher Susilaningdyah Mustikawati; Sayekti Endah Retno Meilani; Rina Trisnawati
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.8787

Abstract

The advancement of digital technology offers MSMEs opportunities to expand through digital marketing. However, many struggle with platform use, content creation, and strategy management. This program provides training and technical assistance for MSMEs at Penerbit Al-Qur’an Ma’sum, covering social media, marketplaces, SEO, Google Ads, WhatsApp Business, and Canva. Using a participatory approach, activities include awareness sessions, training, mentoring, and evaluation. The program enhances digital marketing skills, boosting business interactions and sales. Sustainability is ensured through post-training consultations and a digital community.
Digital Marketing Assistance for MSME Members of the Aisyiyah Branch Leadership (PCA) Colomadu Karanganyar Subagyo, Daryono; Siti Aisyah; Handy Nugraha; Rina Trisnawati; Mujiyati, Mujiyati; Eni Setyowati; keisha Jenny Maulida Nugraha; Firlina Rizky Ramadhina
Abdi Psikonomi Vol 6, No 1 (2025): Juni 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i1.10706

Abstract

This community service is carried out based on the problems faced by the Aisyah Branch Management (PCA) Colomadu Karanganyar, Central Java. The target audience needs digital marketing assistance support for members who have micro and small businesses. The problems faced by partners are the lack of complete data on the PCA Colomadu UMK profile and the lack of UMK capabilities in conducting digital promotions. The purpose of this community service activity is 1. to help the target audience in branding UMK through digital promotions, 2. Helping partners find marketing strategies that are in accordance with UMK conditions, 3. Assisting partners in improving skills to create attractive promotions, 4. Supporting partners to be able to achieve UMK performance improvement targets. The methods used in this activity are the Focus Group Discussion method, direct practice, training, and assistance. The expected output of this community service is a publication article in a journal, documentation that will be uploaded to online or offline media.
Pengaruh CEO Tenure, Capital Intensity, Thin Capitalization, Sales Growth dan Financial Distress Terhadap Tax Avoidance Anggraini, Nuke; Trisnawati, Rina
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1680

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh CEO Tenure, Capital Intensity, Thin Capitalization, Sales Gowth, dan Financial Distress terhadap Tax Avoidance pada perusahaan sektor Property dan Real Estate yang terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023). Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linear berganda yang diolah menggunakan SPSS 26. Sampel penelitian dipilih melalui teknik purposive sampling, di mana dari total populasi sebanyak 82 perusahaan, dan terdapat 151 data yang memenuhi kriteria sebagai sampel. Hasil penelitian menunjukkan bahwa bahwa CEO Tenure, Capital Intensity, Thin Capitalization, Sales Growth tidak berpengaruh signifikan terhadap Tax Avoidance, sedangkan Financial Distress berpengaruh signifikan terhadap Tax Avoidance.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Perputaran Persediaan dan Perputaran Aktiva Tetap Terhadap Profitabilitas Masyian, Syamsu Rijal; Trisnawati, Rina
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.704

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perputaran modal kerja, perputaran kas, perputaran piutang, perputaran persediaan, dan perputaran aktiva tetap terhadap profitabilitas pada perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia selama periode 2018–2021. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. Sampel terdiri dari 15 perusahaan yang dipilih melalui purposive sampling. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, beberapa variabel perputaran berpengaruh signifikan terhadap profitabilitas, sementara yang lain tidak. Secara simultan, variabel-variabel tersebut bersama-sama mempengaruhi profitabilitas. Temuan ini menunjukkan pentingnya bagi perusahaan konstruksi untuk mengoptimalkan pengelolaan sumber daya keuangan dan aset operasional guna meningkatkan kinerja dan mencapai profitabilitas yang berkelanjutan.
Pengaruh Asimetri Informasi, Good Corporate Governance, Corporate Social Responsibility, Free Cash Flow dan Modal Intelektual Terhadap Manajemen Laba Wardhani, Widia Pangesti Cahya; Trisnawati, Rina
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1502

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi, good corporate governance, corporate social responsibility, Free Cash Flow, dan modal intelektual terhadap manajemen laba (studi kasus pada perusahaan manufaktur yang terdaftar di bei periode 2021-2023). Jenis penelitian yang digunakan dalam penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indoenesia (BEI) tahun 2021-2023 yang berjumlah 224 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel penelitian yang diperoleh sebanyak 111 Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2021-2023. Penggujian ini menggunakan metode analisis regresi berganda. Hasil penelitian ini menunjukan bahwa variabel Free Cash Flow berpengaruh terhadap manajemen laba, sedangkan Asimetri Informasi, Good Corporate Governance, Corporate Social Responsibility, dan Modal Intelektual tidak berpengaruh terhadap manajemen laba.
THE EFFECT OF HUMAN RESOURCE COMPETENCIES, IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, FINANCIAL ACCOUNTING SYSTEMS, INTERNAL CONTROL SYSTEMS AND UTILIZATION OF INFORMATION TECHNOLOGY ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS Putri, Silvy Agustina Putri; Rina Trisnawati
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17452

Abstract

The purpose of this research is to examine the influence of human resource competency, implementation of government accounting standards, financial accounting systems, internal control systems, and utilization of information technology on the quality of local government financial reports. This research is an empirical study conducted on Regional Work Units (SKPD) in Ngawi Regency using a quantitative approach. The type of data used is primary data, collected through questionnaire distribution to respondents. The respondents in this study are employees in the financial departments of SKPD in Ngawi Regency, with a sample size of 54 people. The sampling technique was conducted using non-probability sampling method. The obtained data was then processed and analyzed using SmartPLS 3 application. The research results show that human resource competency, implementation of government accounting standards, and utilization of information technology do not influence the quality of local government financial reports. Meanwhile, financial accounting systems and internal control systems are proven to have an influence on the quality of local government financial reports.
Co-Authors - Wiyadi Adhitya Taufik Nugraha Adityarini, Hepy Adityarini Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andinia, Ventama Aniesta Andy Dwi Bayu Bawono Angghraeni, Shindi Anggraini, Nuke Anggun Siska Putri Utami Aninda Ayu Utama ANINDA AYU UTAMA Anis Nur Wulandari Apriyani, Afifah Nurul Arief Budhi Dharma Aryanti, Rahmi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya Bika Juwanto Cancera, Radita Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum Dewi, Elfa Retta Kiky Rosanna Diana, Ulfi Duke, Dianliska Istanto Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eka Retno Agustin Eko Sugiyanto Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi ENI SETYOWATI Eny Kusumawati Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Fauziah, Nur Ismiyati Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indrawati, Lykna Irma Widyawati Irmanidar, Rifani Nasrullah Irza Mahfud Nasirudin Ismi Nur Halimah Ivana Cahyaningrum Junifa Wijinurtini Puspita Sari Karinda, Marcella keisha Jenny Maulida Nugraha Khoirun Nisa' Nur Hasanah Kholifah Rizkia Syahfitri Khotimah, Laillatul Kumalasari, Rania Hasna Kumara, Nyoman Sekar Perwita Ari Kusuma Putri, Annisa Kusumaningrum, Dewi Pramesti Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Maryunda, Monic Anastasya Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nasution, Siska Angreyani Nevada, Zona Nikano Ridho Handoko Utomo Ninda Asmi Wardani Ningsih, Wiwit Indah Lestari Nisa Nafisa Sholikhah Nisa Nurharjanti, Nashirotun Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Permata Dewi , Indah Petrus Dala Wolo Pramessita Berliany Pramudya, Prasetyo Panji Purbasari, Happy Pusparini, Nandya Octanti Putri, Silvy Agustina Putri Putri, Tri Asti Sari Rahmitha, Nadilla Cahya Retno Susanty, Theresia Novie Rifani Nasrullah Irmanidar Rifany, Risty Riffo Erlina Rima Endah Pratiwi Ristina Fauzia Bastiarso Putri Rohmah, Baety Nur Rohmah, Rizqi Nur Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Sana Salsabila Saputra, Winandra Adhi Sarbini Sarbini Sasmita, Annri Sayekti Endah Retno Meilani Setyowati, Erma Shindi Angghraeni Sholikhah Nur Rohmah Silvia Wulandari Siti Aisyah Sonia Murti Sri Fitriani Sri Fitriani, Sri Subagyo, Daryono Sulistyowati, Ecclisia Susilaningdyah Mustikawati Swastika, Hildha Regiana Arya Tiara Tiara Tiara, Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utami, Anggun Siska Putri Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardani, Ninda Asmi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Widyanti, Erna Wiyadi Wiyadi Wiyadi Wiyadi Wiyadi, W Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Yoga Kesuma Zona Nevada