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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal GeoEkonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Journal of Creative Power and Ambition (JCPA) EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah OBOR: Oikonomia Borneo Jurnal Abdimas Mahakam
Nadya Yunan
Universitas Widya Gama Mahakam Samarinda
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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The Effect of Capital Structure and Dividend Policy on Company Value with Family Ownership as A Moderating Variable Nadiya Yunan; Rudy Syafariansyah Dachlan; Shinta Natali
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1449

Abstract

The primary objective of every company is to maximize firm value because higher firm value reflects better company performance and increases shareholder wealth. The purpose of this study was to determine the effect of capital structure and dividend policy on firm value, as well as the role of family ownership in moderating these two relationships in Salim Group companies for the 2019–2023 period. The research method used was a quantitative approach with panel data regression analysis techniques and SPSS version 25 statistical analysis tools to determine the influence and relationship of each variable. The analysis revealed that capital structure had no significant effect on firm value (p-value 0.196 > 0.05), while dividend policy had a significant positive effect on firm value (p-value 0.005 < 0.05). Furthermore, family ownership did not moderate the effect of capital structure on firm value (p-value 0.409 > 0.05) or the effect of dividend policy on firm value (p-value 0.466 > 0.05).
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI (HPP), HARGA POKOK PENJUALAN (HPPJ), BREAK EVEN POINT (BEP) BAGI UMKM DI KOTA SAMARINDA Novi Yanti; Nadiya Yunan; Firmansyah Firmansyah; Anggi Oktawiranti; Meutia Layli; Novita Dewi Lagim; Alwan Alwan
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 5 No. 2 (2025): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian lokal, khususnya di Kota Samarinda. Namun, banyak pelaku UMKM yang belum memiliki pemahaman dan keterampilan yang memadai dalam pengelolaan keuangan, terutama terkait perhitungan Harga Pokok Produksi (HPP), Harga Pokok Penjualan (HPPJ), dan Break Even Point (BEP). Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan literasi keuangan UMKM melalui pelatihan praktis dan teoritis mengenai ketiga konsep tersebut. Pelatihan melibatkan 10 UMKM dan dilaksanakan dengan pendekatan ceramah, simulasi perhitungan, serta diskusi interaktif. Hasil kegiatan menunjukkan bahwa pelaku UMKM mengalami peningkatan pemahaman dalam menentukan harga jual yang kompetitif, mengelola laporan keuangan sederhana, serta merumuskan strategi penjualan berdasarkan analisis BEP. Kegiatan ini diharapkan mampu memperkuat daya saing dan keberlanjutan UMKM melalui pengambilan keputusan bisnis yang lebih tepat dan berbasis data.
THE ROLE OF TAX AVOIDANCE IN MODERATING THE RELATIONSHIP BETWEEN DEBT COVENANT, PROFITABILITY, AND TRANSFER PRICING Firmansyah Firmansyah; Martinus Robert Hutauruk; Nadiya Yunan; Pilipus
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.86572

Abstract

Transfer pricing is an important concern in international accounting and taxation, acting as a mechanism to distribute profits affected internally by a company to facilitate tax avoidance strategies. Although transfer pricing is often studied as a tax avoidance tool, research gaps arise in the company's dilemma in shifting profits without violating debt covenants in order to maintain a balance between fiscal burden efficiency and creditor compliance. This quantitative study aims to empirically investigate how debt covenants and profitability impact transfer pricing decisions, with tax avoidance acting as a moderating factor, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The purposive sampling method resulted in a total of 125 observations and, in the Moderate Regression Analysis (MRA), showed that debt agreements and profitability had a significant positive effect on transfer pricing policies. It was found that tax avoidance could not reduce the relationship between debt agreements and profitability on transfer pricing decisions, suggesting that contractual compliance motivation and financial performance were more influential than tax avoidance intentions in shaping a company's transfer pricing policy.
Co-Authors Adelia Winarti Agus Riyanto Alwan Alwan Andi Fani Firawati Anggi Oktawiranti Desi Nadia Natalia Devi Rylta Sampe Erni Setiawati Evllyshin Pakadang Firmansyah Hasbi Lisda Amara Dewi Lusiana Prasetyo Maria Anziana Bone Martinus Robert Hutauruk Meutia Layli Muhammad Hasyir Muqaffi Novi Yanti Novi Yanti Novita Dewi Lagim Nur Patul Auliah Pantas P Pardede Pilipus Rudy Syafariansyah Shinta Natali Siti Rohmah Siti Rohmah