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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
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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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

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Abstract

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.
Dynamics of Tax Avoidance for the Construction Companies in Indonesia: A Study Financial Factor Ekawarti, Yuni; Widyastuti, Sari Mustika; Alfiana, Yeni; Summagat, Lia
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1433

Abstract

This study examines tax avoidance in Indonesia’s construction sector, focusing on the influence of profitability, capital intensity, and sales growth. Using data from 15 publicly traded construction firms on the Indonesia Stock Exchange (2020–2022), multiple linear regression analysis was applied to assess the relationship between these financial factors and tax avoidance, measured by the Effective Tax Rate (ETR). The research utilizes quantitative techniques to examine information from 15 construction firms that are publicly traded on the Indonesia Stock Exchange during the period of 2020-2022. Multiple linear regression analysis was used to analyze the data and examine the correlation between profitability, capital intensity, sales growth, and tax avoidance represented by the effective tax rate(ETR). These findings highlight the need for stricter monitoring of asset-intensive firms, as they tend to exploit tax-saving opportunities. Policymakers should evaluate depreciation-related tax benefits to ensure fair tax contributions and introduce enhanced disclosure requirements for high-growth firms. Strengthening regulatory oversight can prevent aggressive tax planning and promote equitable tax compliance. Future research could explore the role of corporate governance and industry-specific tax incentives in shaping tax behavior. Expanding the analysis to other sectors and regions would provide a broader understanding of corporate tax strategies. Ultimately, this study underscores the importance of balancing tax efficiency with regulatory compliance to ensure fiscal sustainability and a fair tax system
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3842

Abstract

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.
THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES Syahri, Syahri; Meutia, Inten; Sari Mustika Widyastuti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.787

Abstract

This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.
Model Participatory Experiential Learning untuk Peningkatan Literasi Investasi Digital Aparatur Pemerintah Daerah Winarsih, Wiwin; Ekawarti, Yuni; Veronica, Aries; Alfiana, Yeni; Widyastuti, Sari Mustika; Yanti, Dwi
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

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Abstract

Purpose: This community service program aimed to enhance digital investment literacy among employees of the South Sumatra Provincial Communication and Information Office (Diskominfo), particularly millennials and Gen Z, through the application of the Participatory Experiential Learning (PEL) Approach. Methodology/approach: Findings indicate an overall improvement in digital investment literacy. Significant progress was observed in differentiating between fixed-income and growth-oriented instruments mean score 3.95 to 4.17 and in evaluating portfolio performance from score 3.73 to 4.17. Moderate improvements were found in investment horizon and risk awareness, whereas slight decreases occurred in linking welfare with investment capacity and aligning risk profiles with financial goals. Results/findings: The findings indicated a significant improvement in participants’ knowledge and skills. The average post-test scores were notably higher than pre-test scores, demonstrating enhanced understanding of financial management and confidence in selecting appropriate digital investment instruments such as mutual funds, stocks, and digital-based financial products. Conclusions: The PEL approach effectively improved digital investment literacy among young government employees by combining experiential and participatory learning. Limitations: The study was limited to 33 participants from a single institution, with effectiveness measured only through pre- and post-tests, and without longitudinal evaluation. Contribution: This program contributes to strengthening digital financial literacy capacity among government employees and provides an experiential learning-based model that may be replicated in similar institutions and communities.
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 Eko Wiji Pamungkas Endarwati, Esti Tri Esti Tri Endarwati Inten Meutia Lia Sari Resty Dasryanti Nadhilah Sri Sutandi Summagat, Lia Supardi Syahri Syahri Syahri Syahri Widarti Widarti Widjayanti, Carolina Ety Wiwin Winarsih Wiwin Winarsih Yeni Alfiana, Yeni