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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Mulia Pratama Jurnal Ekonomi dan Bisnis Scientium Management Review Jurnal Pustaka Dianmas Seminar Nasional Inovasi Teknologi JURNAL SATYA MANDIRI MANAJEMEN DAN BISNIS Jurnal Ilmiah Universitas Satya Negara Indonesia Jurnal Pengabdian Masyarakat Satya Widyakarya
Natrion
Universitas Satya Negara Indonesia
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Evaluasi Pengaruh DAR, ROA, Dan Kepemilikan Institusional Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Pemoderasi Lina Royani; Natrion; Tagor Darius Sidauruk; Heriston Sianturi
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.613

Abstract

This study analyzes the role of institutional ownership, return on assets (ROA), and the debt to asset ratio (DAR) in influencing tax avoidance, and further explores the moderating role of corporate financial performance in property firms listed on the Indonesia Stock Exchange (IDX) throughout the 2020–2024 period. A quantitative approach is employed as the study method by utilizing document-based secondary data in the form of annual financial reports from 11 property companies that meet the purposive sampling criteria. Multiple linear regression analysis is applied to examine the data with financial performance incorporated as a moderating variable. The partial test results indicate that institutional ownership and ROA affect tax avoidance practices, whereas the debt to asset ratio (DAR) does not have a statistically significant effect. Moreover, financial performance is found to amplify the linkage between institutional ownership, ROA, and DAR in explaining tax avoidance practices among property sector firms.
Determinasi Kinerja Keuangan: Leverage, Ukuran Perusahaan, Financial Distress, Dan Intensitas Modal Pada Perusahaan Sektor Pertambangan Natrion Natrion; Christina Christina
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 12 No 1 (2026): Volume 12 Nomor 1 Tahun 2026
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v12i1.664

Abstract

This study was conducted to examine the effect of leverage, firm size, financial distress, and capital intensity on the financial performance of mining sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020–2024 period, with financial performance measured using Return on Assets (ROA). The study is causal in nature and utilizes secondary data obtained from annual financial statements. The population includes all mining companies listed on the BEI during the study period, while the sample was selected using purposive sampling, resulting in 14 companies that met the criteria and a total of 70 observations. Data analysis was performed using multiple linear regression with the assistance of SPSS version 20. Partial test results indicate that firm size and capital intensity have an effect on financial performance, whereas financial distress does not have a significant impact. Simultaneous testing confirms that all four variables collectively contribute to the financial performance of the mining companies included in the study
Analisis Dampak Pajak Tangguhan, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Retail Sri Waluya; Asrul Guc; Natrion
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 12 No 1 (2026): Volume 12 Nomor 1 Tahun 2026
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v12i1.672

Abstract

ABSTRACT Financial statements can be defined as documents that present information regarding the financial condition of an entity, whether a company or organization, over a specific period. This study aims to determine the effect of deferred tax, company size, and sales growth on earnings management (an empirical study of retail companies listed on the IDX 2020–2024). The study population consisted of retail companies listed on the Indonesia Stock Exchange for the 2020-2024 period. A total of 40 companies were sampled. The sampling technique used purposive sampling. The data analysis method used multiple linear regression analysis with SPSS version 24 software. The type of data used in this study was secondary data obtained from annual reports and company sustainability reports. The results indicate that deferred tax burden has an effect on earnings management, company size has an effect on earnings management, while sales growth has no effect on earnings management
Optimalisasi Literasi Digital dan Etika Bermedia Sosial Melalui Edukasi Partisipatif di SMK Muhammadiyah 9 Jakarta Alessandro Kurniawan Ulung; Fahlesa Munabari; Riena F. Telussa; Andina M. Ayu; Christina Christina; Natrion Natrion; Abdul Kholiq; Pradono B. Saputro; Ariel Juan Sinaga
Jurnal Pustaka Dianmas Vol 6, No 1 (2026)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/dianmas.v6i1.7064

Abstract

This Community Service Program (PKM) aims to enhance digital literacy and social media ethics among students at SMK Muhammadiyah 9 Jakarta. The program was implemented by a team of lecturers from Universitas Satya Negara Indonesia (USNI), using a participatory education approach integrated with experiential learning. The activities included educational sessions, interactive discussions, case-based simulations, and hands-on practice in creating educational digital content, encouraging students' active engagement throughout the learning process. The evaluation results showed that the program increased 40 students' digital literacy by 46% and their understanding of social media ethics by 53%. These improvements were evidenced by comparisons of the pre-test and post-test results, as well as by the students' ability to produce educational digital content as a practical application of the knowledge they had acquired. The findings indicate that the participatory education approach was effective not only in improving students' knowledge but also in developing practical skills, critical thinking, and more responsible, ethical, and informed attitudes toward the use of digital media. Therefore, the learning model implemented in this community service program has the potential to be replicated in other schools as an effective strategy for strengthening digital literacy and fostering a healthy and responsible digital culture within educational settings.
Determinan Penghindaran Pajak Dengan Gender Diversity Sebagai Variabel Moderasi Pada Sektor Energi Dan Pertambangan Muhamad Renaldy; Natrion Natrion; Christina Christina
Jurnal Liabilitas Vol 11 No 2 (2026): Volume 11 No.2, Agustus 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i2.783

Abstract

This study examines the effects of transfer pricing, earnings management, sales growth, and capital intensity on tax avoidance, with Gender Diversity as a moderating variable. The analysis focuses on energy and mining companies listed on the Indonesia Stock Exchange during 2021-2025, a setting characterized by complex related-party transactions, substantial fixed-asset investment, and relatively intensive fiscal oversight. A quantitative panel-data design is employed. Purposive sampling yields 30 companies and 150 firm-year observations. Secondary data are collected from audited financial statements and annual reports. The hypotheses are tested in EViews 14 using a Random Effect Model and Moderated Regression Analysis. The results indicate that earnings management and sales growth have significant effects on tax avoidance proxied by the Effective Tax Rate, while transfer pricing and capital intensity do not show significant effects. None of the interaction terms between Gender Diversity and the four independent variables is statistically significant. These findings suggest that tax-avoidance variation in energy and mining firms cannot be sufficiently explained by related-party transactions, accrual discretion, sales growth, fixed-asset intensity, and board gender composition alone. Future studies should incorporate additional financial and governance variables and consider broader samples or longer observation periods to improve the explanatory power of the model.
PEMBERDAYAAN PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MELALUI PENGUATAN KOMPETENSI PENGELOLAAN MODAL USAHA Indira Shinta Dewi; Christina; Yuslinda Nasution; Natrion; Tagor Darius Sidauruk
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 4 No. 2 (2026): JASW Vol. 04 No. 02 (2025) April - September 2026
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/jasw.v4i2.135

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung aktivitas ekonomi masyarakat. Namun, pelaku usaha mikro masih menghadapi kendala dalam pengelolaan modal kerja, pemilihan sumber dana, pengelolaan kas, piutang, dan persediaan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan meningkatkan literasi keuangan dan kapasitas manajerial pelaku UMKM dalam mengelola modal kerja secara lebih efektif. Kegiatan dilaksanakan pada 10 Juni 2026 di lingkungan RT. 003 / RW. O1, Kelurahan Pisangan, Kecamatan Ciputat, Tangerang Selatan, dengan melibatkan 20 pelaku UMKM. Metode pelaksanaan menggunakan pendekatan partisipatif melalui ceramah interaktif, diskusi, tanya jawab, studi kasus sederhana, dan pendampingan akademik. Materi meliputi konsep modal kerja kuantitatif, sumber pendanaan, pengelolaan kas dan saldo kas minimum, serta pengelolaan investasi pada piutang dan persediaan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pengelolaan modal kerja dan kemampuan mengidentifikasi permasalahan keuangan usaha secara lebih sistematis. Peserta mulai memahami pentingnya menentukan kebutuhan modal kerja, memilih sumber pendanaan sesuai kapasitas usaha, memisahkan keuangan usaha dan pribadi, mengendalikan piutang, serta mengoptimalkan persediaan. Kegiatan ini memberikan fondasi pengetahuan yang relevan untuk mendukung efisiensi operasional, likuiditas, dan keberlanjutan UMKM.
Co-Authors Abdul Kholiq Abdul Kholiq Alessandro Kurniawan Ulung Andina M. Ayu Ariel Juan F Sinaga Asrul Guc Christina Christina Christina Christina Christina Darlius Dian Mahardika Dеոոy AIfiaոsyah Elianur Fahlesa Munabari Filda Inacha Zuki Heriston Sianturi Heriston Sianturi Indira Shinta Dewi Jahormin Simarmata Kukuh Pangesti, Shalma Lam Minar Lina Royani Marce Jumniati Nawa Mirawati Dewi Muhamad Renaldy Novriyanti Siagian Nurianti Pradono B. Saputro rachmawati, budi Riena F Telussa Rizka Diah Rahmawati Sianturi, Heriston Simamarta, Jahormin Simarmata, Jahormin Sri Lestari Sri Rahmawati Sri Waluya Tagor Darius Sidauruk Tony Renhard Sinambela Veronica Dita Yuslinda Nasution Yusup Agus