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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Publica: Jurnal Pemikiran Administrasi Negara Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Kewarganegaraan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)

Sari Mustika Widyastuti

Universitas Tamansiswa Palembang

Author-ID : 5416639

Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF LEVERAGE, PROFITABILITY, CAPITAL INTENSITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE Sari Mustika Widyastuti; Inten Meutia; Aloysius Bagas Candrakanta
Integrated Journal of Business and Economics (IJBE) Vol 6, No 1 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This study was conducted to analyze and test and provide empirical evidence of the effect of profitability, leverage, corporate governance, and capital intensity on tax avoidance. The population in this study were companies in the agricultural and mining sectors which were listed on the Indonesia Stock Exchange for the period 2015-2019. The data selection technique used was purposive sampling to obtain 270 companies. The analytical method used is multiple linear regression. The test results show that the variable profitability, leverage has a positive effect on tax avoidance. The board of commissioners and the audit committee as a proxy for corporate governance and the capital intensity variable also shows a positive influence on tax avoidance.

CHARACTERISTICS OF THE SHARIA SUPERVISORY BOARD AND ITS RELEVANCE TO ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA Inten Meutia; Desi Aryani; Sari Mustika Widyastuti
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study was conducted to examine the effect of the size of the Sharia Supervisory Board (DPS), the number of DPS meetings, DPS education, and duality in SSB positions on Islamic Social Reporting using the control variable of company size and profitability. The object of the study consisted of 13 Sharia Commercial Banks and 21 Sharia Business Units recorded in the Financial Services Authority in the 2015 2017 period. Content Analysis is used to identify themes and items in the bank's annual report. Multiple linear regression analysis is a method used in the data processing. This study proves the variable number of SSB meetings, duality in SSB positions, SSB size and profitability significantly influence ISR Islamic Social Reporting. Meanwhile, the variable number of SSB and SSB education was found to have no significant effect on Islamic Social Reporting.Key words : Sharia Supervisory Board, Islamic Bank, Islamic Social Reporting

PENGGUNAAN MEDIA SOSIAL SEBAGAI ALTERNATIF STRATEGI PEMASARAN PARA PELAKU USAHA MIKRO KECIL DAN MENENGAH Esti Tri Endarwati; Sari Mustika Widyastuti; Desfitrina Desfitrina
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Dalam pendekatan konseptual tentang kemungkinan Pemasaran UMKM melalui media sosial, melalui pencarian Google Scholar periode 2012 hingga 2022 diperoleh puluhan dokumen berisi proposal dan pengalaman menarik; hal yang sama dikompilasi dalam database di Excel, memungkinkan mengatur konsultasi dan analisis untuk mengidentifikasi elemen yang dikenakan pajak pada strategi pemasaran yang sesuai melalui media sosial, selain mengeksplorasi praktik yang baik di Indonesia untuk menyediakan berbagai alat bagi perusahaan dan teknik yang telah dikembangkan dalam konteks saat ini. Dalam dokumen tersebut dianalisis evolusi pemasaran sebagai suatu disiplin dan kemampuan untuk terlibat dengan perubahan teknologi yang dikembangkan dengan kemajuan internet sebagai sarana komunikasi yang masif dan kuat, yang berkaitan dengan yang menghasilkan situs web, pentingnya kehadiran dalam media sosial dan memposisikan produk UMKM di pikiran konsumen pada posisi memiliki keunggulan dibandingkan dengan produk pesaing. Penelitian ini menggunakan pendekatan kualiatatif dengan metode tinjauan pustaka.

Analisis Hubungan Karakteristik Perusahaan Dengan Kesesuaian Pernyataan Jaminan Pada Laporan Keberlanjutan Sari Mustika Widyastuti; Esti Tri Endarwati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3234

This study aims to determine the relationship between the characteristics of the company and the conformity of the assurance statement in the sustainability report. The accounting information tested in this study is industry sensitivity, profitability, leverage, and company age. This study uses panel data samples (unbalanced) on ASSRAT participating companies on the NCSR website as many as 77 companies for the 2018-2021 period. The analysis technique used is multiple linear regression. The results showed that the variables of industry sensitivity, profitability, leverage, and company age were positively correlated to the statement of assurance of the sustainability report. This explains that the high sensitivity of the industry to the company will encourage the guarantee statement mechanism. The better profitability of the company fosters companies to attract investors to invest. High corporate leverage makes the company motivated to implement a statement of sustainability assurance to restore stakeholder trust. Furthermore, companies that have been operating for a long time will tend to make social disclosures, this recommends the application of a sustainability report assurance statement. The results of this study can theoretically confirm the theory of Stakeholders and Legitimacy which play an essential role in the company's sustainability.

Collaborative Governance for Development and Empowerment of Street Children and Beggers in The City of Palembang Syahri Syahri; Sari Mustika Widyastuti
Publica: Jurnal Pemikiran Administrasi Negara Vol 15, No 1 (2023): Pemikiran Administrasi Negara 5
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v15i1.24915

The number of street children and beggars on the streets of Palembang City has increased both in number and in the area of operation. Therefore, the Palembang City Government continues to strive to provide guidance and empowerment. The purpose of this research is to analyze the collaborative governance of fostering and empowering with a qualitative descriptive method. Government and non-government stakeholders are the primary research data sources. The results of the study found that the different understandings and perspectives of each stakeholder are different in line with the main tasks and functions of the organization. This difference has an impact on the tendency to understand sectorally (sectoral ego). The Mayor's legality regarding institutional design does not guarantee effective collaboration. To build stakeholder commitment and concern, strong and trusted leadership is needed

PELATIHAN PENGELOLAAN ASET DESA DI DESA SUNGAI KEDUKAN KABUPATEN BANYUASIN Syahri; Sari Mustika Widyastuti; Wiwin Winarsih; Supardi
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 02 (2023): APRIL 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Aset Desa merupakan kekayaan desa yang memiliki potensi dikembangkan untuk meningkatkan pendapatan dan kesejahteraan masyarakat desa. Desa Sungai Kedukan Kecamatan Rambutan Kabupaten Banyuasin sebuah desa yang terletak berbatasan dengan Kota Palembang. Desa ini memiliki aset yang belum dikelola dengan optimal. Tanah lapang, pasar desa, galian pasir dan balai desa merupakan beberapa aset yang dimiliki. Tujuan pelaksanaan Pengabdian adalah upaya memberikan pemahaman kepada Aparatur Desa dan Anggota Badan Musyawarah Desa (BPD) tentang aturan dan pentingnya pengelolaan aset desa untuk peningkatan pendapatan desa dan kesejahteraan masyarakat. Metode pengabdian yang digunakan adalah ceramah, diskusi dan pendampingan. Hasil kegiatan menunjukkan bahwa Aparatur Desa dan Anggota BPD Desa Sungai Kedukan semakin memahami regulasi yang memberi dasar pengelolaan aset desa. Selain itu juga memiliki pengetahuan dan ketrampilan dalam menyusun perencanaan pengelolaan aset desa.

Dampak Penerapan Sistem Pengendalian Internal untuk Pencegahan Kecurangan Akuntansi Andi hidayatul Fadlilah; Eko Wiji Pamungkas; A. Ary Setyawan; Carolina Ety Widjayanti; Sari Mustika Widyastuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7726

The internal control system helps minimize the risk of accounting fraud. With strong internal controls, companies can implement procedures that limit access and responsibility in financial management. The purpose of this study was to analyze the effect of implementing an internal control system for preventing accounting fraud. The research method used is a literature study or Library Research with a qualitative approach. Based on the literature review conducted on the results and discussion, there is a conclusion that internal control plays an important role in preventing accounting fraud in an agency. Keywords: internal control, accounting fraud

The Effect Of Company Characteristics On The Disclosure Of Sustainable Reports In LQ45 Companies Widarti Widarti; Sari Mustika Widyastuti; Triana Agustini; Deva Jordhy
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5968

The aim of this research is to determine the influence of company characteristics as seen from company size, profitability and leverage on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange. This type of research uses associative research methods. The sample in this research was 42 LQ45 companies listed on the Indonesia Stock Exchange in 2018-2022 which were taken using the purposive sampling method. Based on the results of research on company size, profitability and leverage have a simultaneous effect on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange, while partially only profitability has an insignificant effect on the disclosure of sustainability reports in LQ45 companies listed on the Indonesia Stock Exchange.

Financial Management Accountability In Allocation Of Village Funds (Case Study In Village X) Widyastuti, Sari Mustika; Syahri, Syahri
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

AbstractThe economic development program in Indonesia can be realized by starting from the smallest part. This can be done by adequately implementing accountability for managing village funds from small villages. This study then aims to see how the implementation of village fund management accountability in village X follows regulations from PERMENDAGRI Number 20 of 2018. This research will be conducted with a qualitative methodology and data obtained from numerous research results and prior studies that are still pertinent to this research. The results of this study found that the implementation of village programs and financial management in village X already had a transparent and accountable nature. However, there are still some obstacles to implementation, such as delays in disbursing funds from local governments. Although it has several shortcomings, the village fund allocation management process has been running following PERMENDAGRI Number 20 of 2018.Keywords: Village Fund Allocation, Accountability, Village Financial Management.

Analisis Rasio Solvabilitas Dan Rasio Profitabilitas Dalam Menilai Kinerja Keuangan Pada Perum BULOG Kanwil Sumsel Dan Babel Periode 2018 – 2020 Sri Sutandi; Sari Mustika Widyastuti; Resty Dasryanti Nadhilah; Lia Sari; Dimas Try Handoko
JURNAL EKOBIS Kajian Ekonomi dan Bisnis Vol. 6 No. 1 (2022): Jurnal EKOBIS Kajian Ekonomi dan Bisnis Vol 6 No 1 (Desember 2022)
Publisher : JURNAL EKOBIS Kajian Ekonomi dan Bisnis

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

The purpose of this study was to examine the results of the financial performance of Perum BULOG, the Regional Office of South Sumatra and Babylon in 2018- 2020. The data analysis technique used solvency analysis (debt to assets and debt to equity) and profitability ratios (return on assets and net profit margin) based on financial reports at Perum BULOG, South Sumatra and Babel Regional Offices for 2018-2020. This research was conducted at Perum BULOG Regional Office of South Sumatra and Babylon. The data used secondary data in the form of documents consisting of company history, company vision and mission, company values, organizational structure and financial reports at Perum BULOG, South Sumatra and Babel Regional Offices. The results of this study indicated that, the solvency ratio analysis calculated using the debt to asset ratio had a financial performance in poor condition; the company had a total debt that was greater than the total assets. It meant that the company had not been able to cover its debts with its assets. If calculated using the debt to equity ratio, the financial performance was in poor condition, meaning that the company was not able to utilize equity in financing the company's debt. The results of the analysis with the profitability ratios calculated using the return on asset ratio and the net profit margin ratio at Perum BULOG, the South Sumatra and Babel Regional Offices, were in poor condition, because the profits generated by the company each year decrease and the company had not been able to increase profits, this showed financial performance the company was not good.

Co-Authors A. Ary Setyawan Aloysius Bagas Candrakanta Andi Hidayatul Fadlilah ARIES VERONICA Desfitrina Desfitrina desi aryani Deva Jordhy Dimas Try Handoko Dwi Yanti Ekawarti, Yuni Esti Tri Endarwati Inten Meutia Lia Sari Pamungkas, Eko Wiji Resty Dasryanti Nadhilah Sri Sutandi Summagat, Lia Supardi Syahri Syahri Syahri Syahri Widarti Widarti Widjayanti, Carolina Ety Wiwin Winarsih Wiwin Winarsih Yeni Alfiana, Yeni

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