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All Journal KRTHA BHAYANGKARA Jurnal Akuntansi Keuangan dan Bisnis JAKPI Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Jurnal Pengabdian Masyarakat Satya Widyakarya
Nia Tresnawaty
Universitas Satya Negara Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia Nia Tresnawaty
Jurnal Liabilitas Vol 6 No 2 (2021): Volume 6 No.2, Agustus 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.37 KB) | DOI: 10.54964/liabilitas.v6i2.75

Abstract

Pasar modal (capital market) merupakan pasar untuk berbagai instrumen keuangan jangka panjang yang bisa diperjualbelikan, baik surat utang (obligasi), ekuiti (saham), reksa dana, instrumen derivatif maupun instrumen lainnya. Pasar modal sebagai tempat bertemunya lender dan borrower menyediakan banyak informasi yang sangat dibutuhkan oleh investor maupun kreditor. Semakin pesatnya pasar modal , investor harus pintar dan teliti dalam melakukan investasi untuk dapat meraih keuntungan semaksimal mungkin dengan tingkat resiko yang sedikit. Oleh karena itu, laporan keuangan sangat berpengaruh untuk dijadikan sebuah acuan para investor dalam pengambilan keputusan pasar modal di Indonesia. Penelitian di bidang pasar modal pun telah banyak dilakukan diantaranya tentang faktor- faktor yang mempengaruhi Return Saham. Dari beberapa penelitian yang telah dilakukan terdapat perbedaan tentang variabel-variabel independen yang dipilih dan menghasilkan kesimpulan yang berbeda. Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris tentang faktor-faktor yang mempengaruhi Return Saham. Faktor-faktor yang diteliti adalah Laba Akuntansi (X1), Arus Kas Operasi (X2), Current Ratio (X3), Return Saham (X4). Penelitian ini menggunakan sampel berbagai perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling, dan diperoleh sampel sebanyak 168 sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda, dengan menggunakan software pengolah data statistik SPSS 25 for windows. Hasil penelitian ini menunjukkan bahwa laba akuntansi, arus kas operasi, dan rasio lancar secara simultan berpengaruh signifikan terhadap return saham, sedangkan secara parsial laba akuntansi berpengaruh signifikan terhadap return saham, sedangkan arus kas operasi dan rasio lancar tidak berpengaruh signifikan terhadap return saham. pengembalian saham. . Hasil ini menunjukkan bahwa laba akuntansi memiliki dampak terhadap pasar saham, terutama terhadap pengembalian (return) dana yang diinvestasikan pada perusahaan manufaktur
ANALISIS LOAN TO DEPOSIT RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN TERHADAP PROFITABILITAS BANK Nia Tresnawaty
Jurnal Liabilitas Vol 7 No 1 (2022): Volume 7 No.1, Februari 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.925 KB) | DOI: 10.54964/liabilitas.v7i1.195

Abstract

This study was conducted to examine how the variables influence Loan to Deposit Ratio (LDR), Non Performing Loan (NPL) and Net Interest Margin (NIM) on Profitability at Conventional Banks with a population of general banking sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. . The method used in the study using multiple linear regression analysis, research design using causal and the type of data used is secondary data. From data processing, it can be concluded that Non Performing Loans (NPL) and Net Interest Margin (NIM) have an effect on Bank Profitability, while Loan to Deposit Ratio (LDR) has no effect on Bank Profitability. Keywords : LDR; NPL; NIM; BANK PROFITABILITY
DETERMINAN YANG MEMPENGARUHI AUDIT DELAY PADA MASA PANDEMI COVID 19 Nia Tresnawaty
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.428 KB) | DOI: 10.54964/liabilitas.v7i2.220

Abstract

This research was conducted with the aim of knowing the determinants of audit delay for the manufacturing industry on the IDX. The research was conducted by researchers using causal, there are 166 manufacturing industries on the Indonesia Stock Exchange in 2019-2021. The procedure in determining the sample used is to use criteria and data that are suitable for testing 146 companies with a sample of 438. The type of data is secondary data, the variables studied consist of Company Age, KAP Reputation and Auditor Opinion which are independent variables, while Audit delay is a variable. dependent. The method used in this research is logistic regression. This research shows that the firm age and KAP size variables do not affect audit delay, while auditor's opinion affects audit delay.
ANALISIS DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR Indira Shinta Dewi; Nia Tresnawaty
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.249

Abstract

By using earnings management proxies, company size, and company liquidity, empirical data on how tax aggression affects manufacturing companies in Indonesia. between 2018 and 2022, the Indonesia Stock Exchange will be the main focus. Data processing uses Statistical Product and Service Solution for Windows version 24 (SPSS 24) and Microsoft Excel.Purposive sampling was used to collect 211 data. Multiple regression analysis is a data analysis method. The findings of the analysis show that liquidity has an impact on tax aggression more than firm size and earnings management. Based on the results of the F test, firm size, liquidity, and earnings management all have an effect on tax aggression. Keywords: Profit Manajemen, Company Size,Liquidity And Tax Aggressiveness
Peranan Technology Acceptance Models dalam Minat Penggunaan Financial Technology pada UMKM Nia Tresnawaty; Indira Shinta Dewi; Christina, Christina
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6184

Abstract

Akhir-akhir ini terdapat sumber permodalan alternatif berbasis inovasi yang disebut FinTech, beberapa UMKM sudah mulai melibatkan FinTech sebagai sumber modal pilihan, namun ada juga beberapa UMKM lain yang memutuskan untuk tidak memanfaatkan FinTech karena adanya bahaya seperti privasi informasi, serangan peretas dan representasi yang salah. Tujuan penelitian ini untuk mengkaji Peranan Technology Acceptance Models yang mencakup Pengaruh Kepercayaan, Persepsi Manfaat, Persepsi Kemudahan dan Norma Subjektif dalam minat penggunaan Financial Technology pada UMKM di Kebayoran Lama Utara, Jakarta Selatan. Populasi penelitian ini adalah UMKM yang ada di Kebayoran Lama Utara, Jakarta Selatan. Sampel ini diambil memakai teknik Simple Random Sampling tepatnya memakai rumus slovin yang mendapat 148 sampel. Data penelitian ini dianalisis memakai analisis regresi linier berganda didukung oleh SPSS. Hasil penelitian ini secara parsial dengan uji t maupun simultan dengan uji F yaitu variabel kepercayaan, persepsi manfaat, persepsi kemudahan penggunaan dan norma subjektif mempengaruhi minat penggunaan Financial Technology pada UMKM secara signifikan. Kata kunci: TAM, Financial Technology, UMKM.  
Karakteristik Perusahaan Terhadap Penghindaran Pajak Perusahaan Manufaktur Christina, Christina; Dewi, Indira Shinta; Tresnawaty, Nia
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 1 (2024): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i1.6294

Abstract

Tujuan penelitian adalah menguji pengaruh karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan terhadap penghindaran pajak perusahaan manufaktur pada BEI Periode 2020-2022. Data yang diperoleh pada penelitian ini dikumpulkan dengan teknik purposive sampling method yang berhasil memperoleh 288 perusahaan. Analisis data dengan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian ini yaitu karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan berpengaruh baik secara parsial maupun simultan.
The Use of Social Media Among Indigenous Communities In Improving The Economy Towards The Progress of The Modern Era Based on The Republic of Indonesia Law No. 19 of 2016 Concerning Amendments To Law No. 11 of 2008 Concerning Electronic Information And Transactions Gatot Efrianto; Nia Tresnawaty
KRTHA BHAYANGKARA Vol. 18 No. 1 (2024): KRTHA BHAYANGKARA: APRIL 2024
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v18i1.1365

Abstract

Social media, also known as social networks, is part of new media. It's clear that the interactive content in new media is very high. Social media, quoted from Wikipedia, is defined as an online media, where users can easily participate, share, and create content including blogs, social networks, wikis, forums, and virtual worlds. Blogs, social networks, and wikis are the most common forms of social media used by people around the world. Social media has a significant influence on societal changes regarding their personalities. The purpose of this research is to determine the implementation of Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 concerning Electronic Information and Transactions, the application of sanctions for social media users who harm others. This research study is normative juridical in nature as the main approach, considering that the discussion is based on legislation and legal principles applicable to issues of information technology crimes. The juridical approach is intended to conduct an assessment of the legal field, especially criminal law. Most social media users who intend to harm others in their use of social media will be ensnared by Law Number 19 of 2016 concerning Amendments to Law Number 11 of 2008 on Electronic Information and Transactions (ITE Law), whether intentional or unintentional. The law should provide protection to internet users by thinking positively, having good intentions, and taking decisive action against cybercrime perpetrators. However, the legal system has not yet addressed all computer crimes through the Internet. The ITE Law is expected to provide guidelines in restricting the use of social media for the public.Top of Form
Aspek-Aspek Yang Berpengaruh Terhadap Kepatuhan Pajak UMKM Dilihat Dari Perspektif Ekonomi Dan Hukum Perpajakan. Tresnawaty, Nia; Efrianto, Gatot
Jurnal Liabilitas Vol 10 No 1 (2025): Volume 10 No.1, Februari 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i1.475

Abstract

Tax compliance of Micro, Small, and Medium Enterprises (MSMEs) is a crucial factor in optimizing state revenue. This study analyzes aspects influencing MSME tax compliance from an economic and tax law perspective. Economically, factors such as income, financial literacy, and tax burden are key determinants. Meanwhile, from a tax law perspective, legal certainty, tax sanctions, and the quality of tax administration services play a role in shaping taxpayer compliance. This study employs a qualitative method with a descriptive-analytical approach, based on literature studies and secondary data. The findings indicate that MSME tax compliance is influenced by a combination of economic factors and prevailing tax regulations. Low tax literacy and regulatory complexity are major obstacles, whereas tax incentives and administrative simplifications can enhance compliance. Therefore, a more straightforward tax policy and comprehensive tax education are necessary to encourage MSMEs’ participation in the tax system more effectively.
DETERMINAN MINAT BERPROFESI DALAM BIDANG PERPAJAKAN Dewi, Indira Shinta; Christina, Christina; Tresnawaty, Nia
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4686

Abstract

This research aims to identify and empirically test the factors that influence the interest of students who participate as tax opponents in government programs at the Tax Service Office to pursue a career in the field of taxation, by considering the variables of attitude, subjective norms and knowledge. This research uses a quantitative approach, with data collected through questionnaires distributed to 220 respondents. The purposive sampling method and Likert scale were used to analyze the data.  Tax volunteer participants from 2021 to 2024 who are students from universities collaborating with the South Jakarta II DJP Regional Office are the population in this research. Research using SPSS software partially shows that attitudes and knowledge of taxation influence tax volunteers' interest in working in the taxation field, while subjective norms do not influence tax volunteers' interest in taxation.  
Legal Aid For The Poor Gatot Efrianto; Nia Tresnawaty
KRTHA BHAYANGKARA Vol. 19 No. 2 (2025): KRTHA BHAYANGKARA: AUGUST 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i2.4329

Abstract

The definition of a state is a territory with a sovereign government, governed by law, and having a permanent population. Every resident living within a state is obligated to obey the laws established in that state. This is especially true in Indonesia as a state based on the rule of law, as asserted in the 1945 Constitution (UUD 1945) Article 1 paragraph (3): “The State of Indonesia is a state based on law.” However, even though Indonesia is a state of law, in reality, law enforcement in the country remains very weak. This is exacerbated by numerous public perceptions and negative assumptions resulting from failed legal implementation, such as the widespread belief that “the law is sharp downward but blunt upward.” In society and state life, the law should be the commander in every aspect of life, aiming to create justice, maintain order, and protect individual rights. But what does justice truly mean in Indonesia? Is justice as simple as 1+1 = 2 or 2+2 = 4? If justice is defined that way, then the lower class should feel the same fairness as the upper class, particularly when it comes to legal matters. The term “lower class” here refers to marginalized groups who face various forms of injustice, including limited access to the judiciary, poverty, legal illiteracy, and many others. In light of this, this paper will discuss the problems and the concept of legal aid as a right and obligation that must be guaranteed for the poor. The fact remains that currently, poor communities still struggle to access legal aid due to their difficult economic conditions, which often remain unaccommodated.  
Co-Authors Anita Mayangsari Christina Christina Christina Dewi, Indira Shinta Efrianto, Gatot Gatot Efrianto Gatot Efrianto Hasbi Putri Pertiwi Indira Shinta Dewi Indira Shinta Dewi Jahormin Simarmata Meifida Ilyas Melisa Bhetty Br. Ginting Putra Kurniansyah Simarmata, Jahornim Yunia Asmanah Kurniasih