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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Procuratio : Jurnal Ilmiah Manajemen International Journal of Research in Community Services Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri International Journal of Ethno-Sciences and Education Research CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis JURNAL ECONOMINA SWARNA National Conference on Applied Business, Education & Technology (NCABET) Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Management and Social Sciences Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Basic and Applied Accounting Research Journal Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Pengabdian Masyarakat JGEN : Jurnal Pengabdian Kepada Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) NAAFI: JURNAL ILMIAH MAHASISWA
Das, Nidia Anggreni
Universitas Mahaputra Muhammad Yamin
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Transportation Other

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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KETERBUKAAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING Wahyuni, Lili; Anggreni Das, Nidia; Wahyuni, Lestari
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 12 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i12.2024.5180-5184

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional terhadap Pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) selama periode 2021-2023. Islamic Social Reporting merupakan salah satu bentuk pelaporan sosial yang didasarkan pada prinsip-prinsip Islam dan mencakup informasi mengenai kegiatan tanggung jawab sosial perusahaan sesuai dengan syariat Islam. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII pada tahun 2021-2023. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, yang menghasilkan total 60 sampel perusahaan yang memenuhi kriteria tertentu. Teknik analisis data yang digunakan adalah analisis regresi sederhana dengan bantuan software SPSS versi 22. Hasil penelitian menunjukkan bahwa Kepemilikan Institusional tidak berpengaruh signifikan terhadap tingkat Pengungkapan Islamic Social Reporting. Hal ini dibuktikan oleh nilai t hitung sebesar |1,402| yang lebih kecil dari nilai t tabel |2,04841|, serta nilai signifikansi sebesar 0,172 yang lebih besar dari 0,05. Temuan ini menunjukkan bahwa faktor kepemilikan institusional belum cukup kuat untuk mempengaruhi perusahaan dalam meningkatkan pengungkapan ISR. Penelitian ini memberikan implikasi bagi perusahaan dan investor untuk memahami bahwa ada faktor lain yang perlu diperhatikan dalam mendorong peningkatan pelaporan ISR.
PENGARUH TAX AVOIDANCE DAN LEVERAGE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Handayani, Vivi; Das, Nidia Anggreni; Sukraini, Juita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.672

Abstract

Indonesia's economy is largely driven by increased household consumption and one of the fastest-growing industries is the food and beverage industry. Sales growth was driven by increased personal income and increased spending on food and beverages, mainly from the growing number of middle-class consumers. As a result, it is also an industry where local companies are very ambitious and have grown into successful global exporters. At the same time, the internationalization of local cuisine is a major opportunity for foreign companies to sell their products to Indonesia consumers, who are increasingly open to new foods and flavors. The purpose of this study is to determine the Effect of Tax Avoidance on the Cost of Debt in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2022. The method carried out in this study is a quantitative method with an associative approach. Meanwhile, to analyze the data obtained, classical assumptions were used consisting of (normality test, multicollinearity test, heteroscedasticity test, and heteroscedasticity test, multiple linear regression analysis, determination coefficient analysis and hypothesis test using significance tests (T test and F test). The results of the study show that individually Tax Avoidance (X1) does not have a significant effect on Cost Of Debt (Y), Leverage (X2) has a significant effect on Cost Of Debt, Tax Avoidance Variable (X1), leverage (X2) together have a significant effect on Cost Of Debt (Y).
Implementasi Sistem Pengendalian Internal dalam Tata Kelola Keuangan Minimarket : Kajian Praktis Berbasis Program Pengabdian Masyarakat Siska Yulia Defitri; Dillfa Lailatul Rahmi Dani; Alifa Deisma Rizika; Iis Daryanti; Sarah Sarah; Witra Maison; Nidia Anggreni Das
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 4 (2025): Juli : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i4.2186

Abstract

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.
Pengaruh Dewan Komisaris dan Profitabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Industri di BEI Periode 2021-2024 Nidia Anggreni Das; Siska Yulia Defitri; Hidayanti Fitra; Chintya Maharani; Natasya Natasya; Marisa Penriani; Tevi Putri
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2960

Abstract

This study aims to analyze the influence of board size and profitability on the financial performance of industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. Board size is measured by the number of board members, while profitability is proxied by Return on Assets (ROA). Financial performance is assessed using Return on Equity (ROE), a common metric for evaluating the effectiveness of a company’s operations. The study population includes all industrial companies listed on the IDX during the specified period. The sampling technique employed is purposive sampling, which selects a representative sample based on specific criteria relevant to the study. Data for the analysis were sourced from the annual financial reports published by the companies. Panel data regression analysis was used for data analysis, supported by statistical software, to explore the relationship between the independent variables (board size and profitability) and the dependent variable (financial performance). The study finds that board size and profitability are crucial factors that can influence the financial performance of industrial companies. Larger boards may contribute to better decision-making and governance, while higher profitability can indicate efficient use of resources and positively affect financial outcomes. The results of this study are expected to provide empirical evidence on the role of corporate governance, particularly regarding board size and profitability, in shaping the financial performance of industrial companies in Indonesia. By understanding these relationships, the study aims to contribute to the broader discussion on improving corporate governance and financial performance in emerging markets.
Strategi Komunikasi Bisnis Digital bagi UMKM (Mobile Coffee Shop) di Kota Solok dalam Menghadapi Persaingan Pasar Das, Nidia Anggreni; Putri, Rita Dwi; Wahyuni, Lili; Maharani, Puti Chintia; Ramadhanti, Rima; Ningsih, Aprilia Sari; Fitra, Hidayanti; Putra, Farhan Wilanda; Daniati, Yusmi; Sari, Resmita; Maharani, Dovita; Afni, Susi; Finaldri, Fina; Sidiq, Yodika; Ganda, Arif Two
JGEN : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2025): JGEN : Jurnal Pengabdian Kepada Masyarakat, Agustus 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jgen.v3i4.1160

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan mengembangkan strategi komunikasi bisnis digital yang efektif bagi Usaha Mikro, Kecil, dan Menengah (UMKM) jenis kedai kopi keliling di Kota Solok. Pengembangan ini dilatarbelakangi oleh tren gaya hidup digital serta kemudahan akses teknologi yang menawarkan peluang adaptasi dan inovasi bagi UMKM. Metode yang digunakan mencakup wawancara mendalam dengan pemilik/pengelola usaha, observasi partisipatif, serta analisis konten media sosial dan platform digital yang digunakan. Hasil kegiatan menunjukkan bahwa penerapan strategi komunikasi bisnis digital mampu mengoptimalkan pemanfaatan teknologi untuk membangun brand awareness, menarik minat pelanggan, dan meningkatkan loyalitas konsumen dalam menghadapi persaingan pasar. Temuan ini memberikan kontribusi terhadap peningkatan kapasitas UMKM dalam mengelola komunikasi bisnis berbasis digital secara lebih adaptif dan berkelanjutan.
IMPLEMENTASI ACTIVITY BASED COSTING PADA PERUSAHAAN JASA HOMESTAY UNTUK MENINGKATKAN AKURASI PENETAPAN HARGA SEWA (STUDI KASUS PADA HOMESTAY AMANAH) Putri, Rita Dwi; Das, Nidia Anggreni; Putri, Lucy Septiana; Ramadani, Figi Putri; Fitri, Nadha Aulia; Salman, Andre; Alfarizi, Rivo Muhammad
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 4 (2025): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i4.2602

Abstract

Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah untuk menilai dan melihat sejauh mana Activity Based Costing dapat meningkatkan akurasi penetapan harga sewa dibandingkan dengan metode tradisional pada usaha Homestay. Pada usaha homestay penentuan harga yang akurat dapat meningkatkan kelangsungan usaha dan daya saing. Pengabdian Kepada Masyarakat ini dilakukan pada Homestay Amanah dengan metode yang digunakan adalah dengan mewawancarai pemilik homestay tersebut. Hasil Pengabdian kepada Masyarakat ini menunjukkan bahwa Metode Activity Based Costing lebih akurat dibandingkan dengan metode Tradisional karena metode ABC membebankan biaya overhead pada banyaknya cost driver berbeda dengan metode tradisional yang hanya membebankan biaya overhead pada satu cost driver saja
The Effect of Corporate Governance Implementation and Corporate Social Responsibility Disclosure on Firm Value: An Empirical Study on Manufacturing Sector Companies Listed on the Indonesia Stock Exchange in 2022–2023 Das, Nidia Anggreni; Wahyuni, Lili; Fitri, Rahma; Humaira, Dian; Medinah, Khairatul; Wenda, Marsha Syaidina; Salora, Wiranda
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1091

Abstract

This study aims to analyze the effect of Corporate Governance implementation and Corporate Social Responsibility (CSR) disclosure on company value in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Corporate Governance is measured using several indicators such as institutional ownership and the proportion of independent commissioners. Meanwhile, CSR disclosure is analyzed based on the GRI (Global Reporting Initiative) disclosure index. Company value is measured using the Tobin's Q ratio. This study uses a quantitative method with a multiple linear regression approach. The sample was selected using a purposive sampling technique, with 33 companies meeting the criteria. Data were obtained through annual reports and sustainability reports published by each company. The results of the study indicate that the implementation of Corporate Governance partially has a significant effect on company value, especially on the variables of institutional ownership and independent commissioners. Meanwhile, CSR disclosure is also proven to have a positive and significant effect on company value. Simultaneously, Corporate Governance and CSR disclosure have a significant effect on increasing company value. This study provides implications that companies need to improve the quality of governance and disclosure of social and environmental information to increase investor confidence and company value in the capital market.
The Effect of Profitability and Managerial Ownership as Corporate Governance Mechanisms on Company Value in the Industrial Sector Listed on the IDX in 2022-2024 Das, Nidia Anggreni; Sukraini, Juita; Sari, Resmita; Afni, Susi; Maharani, Dovita; Risanti, Dezy; Sidiq, Yodika; Kholiq, Wildan
International Journal of Ethno-Sciences and Education Research Vol. 5 No. 4 (2025): International Journal of Ethno-Sciences and Education Research (IJEER)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijeer.v5i4.1092

Abstract

Indonesia's manufacturing sector is one of the largest contributors to national GDP, but also faces challenges in managing governance and operational efficiency. This study aims to analyze the effect of profitability and managerial ownership as corporate governance mechanisms on firm value. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2022 to 2024. Profitability is measured using Return on Assets (ROA), while managerial ownership is measured based on the percentage of shares owned by managers or internal parties. The data used are secondary data obtained from the company's annual financial reports published on the official IDX website. Data collection was carried out using the documentation method, and the sample was determined using the purposive sampling method. Data analysis was performed using multiple linear regression to test the simultaneous and partial effects of the independent variables on the dependent variable. The results found that profitability (X1) has a regression coefficient of -1.946 with a significance value of 0.056 and managerial ownership as a corporate governance mechanism (X2) has a regression coefficient of 0.261 with a significance value of 0.170. Simultaneously, these two independent variables also do not have a significant effect in explaining changes in company value, with a model capability of only 12.4%.
Pengaruh Minimalisasi Pajak, Mekanisme Bonus Kepemilikan Asing terhadap Transfer Pricing pada Perusahaan Manufaktur Multinasional yang Terdaftar di Bursa Efek Indonesia Das, Nidia Anggreni; Badri, Juarsa; Putra, Yosep Eka
JURNAL ECONOMINA Vol. 3 No. 4 (2024): JURNAL ECONOMINA, April 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i4.1288

Abstract

Globalisasi di bidang ekonomi dan bisnis telah menyebabkan pembangunan ekonomi yang tidak mengenal batas antar negara. Banyak transaksi antar perusahaan yang meningkat, baik antara perusahaan dalam maupun luar negeri. Arus barang, jasa, modal (investasi), dan tenaga kerja lebih mudah dan lancar antar negara. Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris mengenai pengaruh minimalisasi pajak, kepemilikan asing, dan bonus terhadap transfer pricing. Penelitian ini menggunakan 12 sampel perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia pada 2016-2018. Berdasarkan hasil pengujian, diperoleh kesimpulan sebagai berikut: Pertama, hasil pengujian menunjukkan bahwa minimalisasi pajak (X1) berpengaruh sebagian terhadap transfer pricing (Y), hal ini dibuktikan dengan menggunakan uji t dengan nilai t sebesar 2,428 ≥ t tabel 2,042 dengan signifikansi sebesar 0,022 ≤ 0,05. Kedua: Hasil pengujian menunjukkan bahwa sebagian kepemilikan asing (X2) tidak berpengaruh terhadap transfer pricing (Y). Hal ini dibuktikan dengan menggunakan uji t dengan nilai t tabel sebesar 1,09898 t tabel 2,042 dengan signifikansi 0,281 ≥ 0,05. Ketiga. Hasil pengujian menunjukkan bahwa bonus (X3) sebagian tidak berpengaruh terhadap transfer pricing (Y), hal ini dibuktikan dengan menggunakan uji t dengan nilai t 1,293 29 t tabel 2,042 dengan signifikansi 0,206 ≥ 0,05.
FENOMENA KEADILAN DALAM PENGENAAN SANKSI PERPAJAKAN: ANALISIS PENEGAKAN HUKUM PAJAK DI INDONESIA Putri, Rita Dwi; Das, Nidia Anggreni; Sukraini, Juita; Daniati, Yusmi; Aprilia, Dara; Wulandari, Jingga; Risanti, Dezy Risanti
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.259

Abstract

Tax law enforcement is one of the main pillars in maintaining the sustainability of state revenue. Sanctions in taxation are an important tool in the tax law system in Indonesia that aims to increase compliance and provide a deterrent effect for taxpayers who violate the rules. However, the application of these sanctions is often the subject of debate, especially regarding whether the sanctions given are in line with the principles of justice. In practice, the application of sanctions is not always consistent and proportionate, thus giving rise to a view of injustice, especially for taxpayers who experience limitations in access to information and legal resources. This study aims to examine the phenomenon of injustice in the provision of tax sanctions by examining juridical and ethical aspects in tax law enforcement in Indonesia. The methods used are literature studies from tax regulations, scientific journals, and empirical studies on taxpayer perceptions and behaviors. The results of the study show that there is a discrepancy between positive legal rules that regulate sanctions normatively and practices in the field that often ignore the principles of substantive justice and law enforcement ethics. Factors that cause this imbalance include a lack of socialization of regulations, a lack of understanding of taxpayers of their rights and obligations, and the potential for abuse of authority by tax officials. Therefore, reforms are needed in the design and implementation of tax sanctions that not only focus on fiscal aspects, but also ensure procedural fairness, transparency, and legal protection for taxpayers. The research recommends a more humane, proportional, and ethical-based approach to law enforcement as an effort to increase public trust in the national tax system.
Co-Authors Abaharis, Henryanto Afni, Susi Aldo Sofari Alfarizi, Rivo Muhammad Alfian Alfian Alfian Alfian Alifa Deisma Rizika Andre Salman Aprilia Sari Ningsih Aprilia, Dara Asa Idilla Latifah Aysha Aulia Amril Badri, Juarsa Chintia Devina H Chintya Maharani Daniati, Yusmi Delsi Afrini Desrial Ori Putra Dillfa Lailatul Rahmi Dani Dini Onasis Edi Firnando Elsa Febri A Elvina Indriati Ermawati Ermawati Fani Elfarisy Farhan Wilanda Putra Fernos, Jhon Fina Finaldri Finaldri, Fina Fitra, Hidayanti Fitri, Nadha Aulia Fitri, Rahma Ganda, Arif Two Hidayanti Fitra Humaira, Dian Husni Taufiq D Iis Daryanti Isramirathul Wahyu Jihan Desra Fitria Juita Sukraini Juita Sukraini Juita Sukraini Kartilah, Dise Apri Kholiq, Wildan Kiki Muli Fardian Lili Wahyuni Lili Wahyuni Lili Wahyuni Lucy Septiana P Magdalena, Maria Maharani, Dovita Maharani, Puti Chintia Maria Magdalena Marisa Penriani Medinah, Khairatul Mohammad Geno R.S Monica Mulya, Puja Harkiki Natasya Natasya Ningsih, Aprilia Sari Nur Aliffa P.M Nurlisa Fani Puti Chintia Maharani Putra, Farhan Wilanda Putra, Yosep Eka putri, Hemalia Putri, Lucy Septiana Putri, Rita Dwi Ramadani, Figi Putri Ramadhanti, Rima Rasidah Nasrah Rida Rahim Rima Ramadhanti Risanti, Dezy Risanti, Dezy Risanti Rita Dwi Putri Rita Dwi Putri Sakiah Maisaroh Salman, Andre Salora, Wiranda SARAH SARAH Sari, Resmita Sidiq, Yodika Siska Yulia Defitri Sukraini, Juita Susanto, Romi Tafdil Husni Tevi Putri Tilofa, Livia Vivi Handayani Wahyuni, Lestari Wenda, Marsha Syaidina Wirna Suwari Witra Maison Witra Maison Wulandari, Jingga Yahdi Pratama Yandi Putra Yendi Putra Yulhan Yuhan