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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Akuntansi Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Socio-political Communication and Policy Review Artinara Akuntansi Pajak dan Kebijakan Ekonomi Digital Akuntansi dan Ekonomi Pajak: Perspektif Global
Desy Mariani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Memprediksi Financial Distress melalui Faktor Internal pada Perusahaan Jasa Sub Sektor Property dan Real Estate Suryani, Suryani; Mariani, Desy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1441

Abstract

This study aimed to analyze the effect of profitability, leverage, liquidity, activity, and cash flow ratio towards financial distress. The population in this study is property and real estate of the service company by using the purposive sampling technique. The research sample obtained was 180 samples from 45 companies. The analysis technique used is multiple linier regression analysis. The results showed that profitability, activity, and cash flow ratio had no effect towards financial distress. leverage had a negative effect and significant towards financial distress. and liquidity has a positive effect and significant towards financial distress.
Pengaruh Return On Assets, Net Profit Margin, Current Ratio, Rasio Kas Operasi, Debt To Asset Ratio terhadap Devident Payout Rasio (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019 Herlina Anasia Nadeak; Desy Mariani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.825

Abstract

This study aims to determine the effect of return on assets, net profit margin, current ratio, operating cash ratio, debt to asset ratio on dividend payout ratio in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 250 sample data from 50 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 20. The results of this study indicate that net profit has a positive and significant effect on cash dividends, operating cash flow and debt policy have a negative and significant effect on cash dividends. While profitability and liquidity have no effect on cash dividends.
Analisis nilai perusahaan ditinjau dari profitabilitas, struktur aset, pertumbuhan penjualan, kebijakan dividen dan struktur modal pada perusahaan sektor property dan real estate Mariani, Desy; Suryani, Suryani; Anggraeni, Desy
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of profitability, asset structure, sales growth, dividend policy, and capital structure on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period of 83 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and obtained 230 sample data from 46 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that dividend policy and capital structure have a positive and significant effect on firm value, while profitability, asset structure, and sales growth have no effect on firm value.
Pengaruh Profitabilitas, Leverage, Sales Growth, dan Inventory Intensity terhadap Tax Avoidance Ani Safitri; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3248

Abstract

This study aims to determine the effect of Profitibality, Leverage, Sales Growth, and Inventory Intensity on Tax Avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 93 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are property and real estate sector companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling method and obtained 220 sample data from 44 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability and Leverage have a negative and Significant effect on Tax Avoidance, while Sales Growth and Inventory Intensity has no effect on Tax Avoidance.
Pengaruh Komite Audit, Biaya Lingkungan, Modal Intelektual, Likuiditas, dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan Perusahaan Almira Mahsa Zulaika; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3256

Abstract

This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics. The results of this study indicate that environmental costs and company growth have a positive and significant effect on the company's financial performance, while the audit committee, intellectual capital, liquidity do not affect the company's financial performance.
Pengaruh Efisiensi, Pertumbuhan Penjualan, Modal Kerja, dan Umur Perusahaan terhadap Profitabilitas Perusahaan Arika Nur’Aini; Desy Mariani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3281

Abstract

This study aims to determine the effect of efficiency, sales growth, capital working, and firm age on firm profitability in Companies publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70) for the 2019 – 2023 period of 70 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are companies that publish syariah stock that listed on the Jakarta Islamic Index 70 (JII70). The sampling technique used was purposive sampling method and obtained 185 sample data from 37 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that efficiency and sales growth have a positive effect on firm profitabillity, capital working have a negative effect on firm profitability, and firm age has no effect on firm profitability.
Analysis of Financial and Non-Financial Factors on Financial Distress in Brick Industry Energy Sector Companies Mariani, Desy; Anggraeni, Desy; Said, Said
International Journal of Social Service and Research Vol. 3 No. 6 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i6.397

Abstract

This study aims to predict the incidence of financial distress in a company using financial and non-financial in coal industry energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data used in this study was obtained from financial statements. The sampling technique used was the purposive sampling method and obtained 120 sample data from 24 companies. The analysis technique used in this study is a multiple linear regression analysis by using the Statistical Product and Service Solution (SPSS) version 22 program. The results of this study indicate that leverage has a negative and significant effect on financial distress, operating capacity and operating cash flow has a positive and significant effect on financial distress, while audit committees and institutional ownership have no effect on financial distress.
Pelatihan Perhitungan Pajak Penghasilan Badan Untuk Peningkatan Kompetensi Siswa/I SMK Triguna 1956 Mariani, Desy; Suryani, Suryani; Nusantari, F.A.A
Artinara Vol 1 No 1 (2022): Jurnal Artinara Februari 2022
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/art.v1i01.43

Abstract

Persaingan dunia kerja semakin ketat menuntut sumberdaya manusia yang kompeten salah satunya melalui lulusan institusi pendidikan. Kegiatan Pelatihan Perpajakan yang dilaksanakan bertujuan untuk meningkatkan kompetensi untuk persiapan siswa-siswi Sekolah Menengah Kejuruan menghadapi dunia kerja. Salah satu pelatihannya yaitu terkait perhitungan pajak penghasilan badan dikarenakan penerapannya digunakan di berbagai perusahaan. Metode pelatihan yaitu dalam bentuk webinar yang berisikan pemaparan materi dari narasumber serta sesi diskusi dan tanya jawab. Hasil dari kegiatan yakni menunjukkan adanya antusiasme para peserta pelatihan dan diharapkan dapat memberikan nilai tambah bagi kualitas lulusan SMK khususnya SMK Triguna 1956.
Pendampingan Peningkatan Profesionalisme Guru SMK Akuntansi Dalam Pelaporan Pajak Menggunakan Aplikasi e-SPT Mariani, Desy; Suryani; Avisena Nusantari, Farida Ayu
Artinara Vol 1 No 3 (2022): Jurnal Artinara Oktober 2022
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/art.v1i03.52

Abstract

Peningkatan profesionalisme guru menjadi tanggung jawab guru, pengawas, dan kepala sekolah sebagai mitra kerja, sehingga guru mampu memiliki kompetensi pedagogik, kepribadian, sosial dan profesional yang dipersyaratkan. Kualitas guru merupakan salah satu faktor penentu kesiapan siswa dalam masuk ke dunia pekerjaan dan dunia usaha, termasuk salah satunya adalah urusan perpajakan. Mempersiapkan Laporan pajak SPT PPh 21, 22 dan 23 badan adalah kewajiban semua perusahaan di Indonesia, mengisi data sesuai dengan yang sebenarnya dan diposisikan di laporan yang sebenarnya suatu keharusan. Namun demikian, masih ada guru dibidang akuntansi yang menemukan kesulitan dalam melaporkan SPT. Pelatihan ini dilakukan menggunakan pendekatan andragogi, dimana pelatihan lebih menekankan pada praktek dari pada teori. Hasil kegiatan pelatihan menunjukkan bahwa peserta memiliki pemahaman yang meningkat terkait pemanfaatan software untuk pengisian e-SPT. Pemahaman dalam praktik ini ditunjukkan dari peningkatan kemampuan dalam pembuatan laporan e-SPT ditunjukkan dari ketepatan laporan yang telah dibuat oleh peserta.
Pelatihan Produksi Portal Berita Online dalam Meningkatkan Kompetensi Siswa/Siswi SMK Letris Indonesia Tangerang Selatan Darmawan, Zakaria; Mariani, Desy; Suwadi, Suwadi; Arifin, M.S
Artinara Vol 1 No 3 (2022): Jurnal Artinara Oktober 2022
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/art.v1i03.58

Abstract

Teknologi sangat berkembang pesat dalam membantu kehidupan manusia. Hasil dari perkembangan teknologi yang sering kita jumpai salah satunya ialah internet. Karena fasilitas di internet memberi kemudahan dalam hal penyebaran informasi. Salah satu media penyebaran informasi yang menggunakan internet ialah portal berita online. Dengan menggunakan portal berita online arus informasi dapat tersampaikan dengan baik, tanpa ada jarak dan waktu. Semua begitu terasa mudah dan praktis dengan teknologi dengan internet. Dalam rangka peningkatan kemampuan dalam memproduksi berita online, dilakukan pelatihan produksi berita online dengan metode Produksi Jurnalistik Online. Subyek dari Pengabidan Masyarakat ini adalah adalah siswa/i SMK Letris Indonesia, Jl. Kalimantan 1 Villa Bintaro Indah Jombang – Ciputat, Tangerang Selatan. Alasan pemilihan kepada lembaga pendidikan ini dikarenakan lembaga tersebut ingin meningkatkan kemampuan (Skill) siswa/i SMK Letris Indonesia, dalam penggunaan portal berita online untuk menyampaikan informasi kepada khalayak banyak
Co-Authors Almira Mahsa Zulaika ANI SAFITRI Arifin, M.S Arika Nur’Aini Avisena Nusantari, Farida Ayu Darmawan, Zakaria Desy Anggraeni Desy Anggraini Dewi Widhyastuti Farida A Nusantari Farida Ayu Avisena Nusantari Farida Ayu Avisena Nusantari Herlina Anasia Nadeak Mutiara Baramukti Ni Wayan Supriliyani Nusantari, F.A.A Nusantari, Farida Ayu Avisena Rizkya Audrey Maharani Said Said, Said Sastia Oktaviani Shakila Dewi Maharani Shela Nurhaliza Solly Aryza SURYANI Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suwadi Suwadi Wijaya, Komang Adi Sastra