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Minanari, Minanari
Universitas Mercu Buana
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Ukuran Perusahaan Memoderasi Pengaruh Kebijakan Hutang terhadap Nilai Perusahaan Minanari Minanari; Lusia Sri Arini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1678

Abstract

This study analyzes the impact of debt policy on firm value, considering firm size as a moderating variable in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This research employs a quantitative approach. The data used include financial statements from 34 companies, analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The results show that debt policy has a significant negative effect on firm value. Firm size, measured by the logarithm of total assets, positively moderates the relationship between debt policy and firm value. This indicates that larger firm size can enhance the effectiveness of debt policy in increasing firm value. These findings provide insights into the importance of considering firm size when formulating debt policy strategies to improve firm value in the healthcare sector
Effect of Compensation and Internal Control Perceived Behavioral Control Behavior Of Fraud MINANARI, Minanari
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.97

Abstract

The purpose of this study was to examine the effect of compensation suitability, effectiveness of the internal control system, and perceived behavioral control on fraudulent behavior in the State Civil Apparatus (ASN) in Tangerang City Government. The Data of this study were Obtained from the questionnaire answers (primary). The research findings show that the compensation suitability, effectiveness of internal control partially has a negative and significant effect on the behavior of the State Civil Service (ASN) fraud in Tangerang City Government and perceived behavioral control partially has a positive and significant effect on the behavior of State Civil Apparatus (ASN) fraud the environment of the City Government of Tangerang City. This research concludes that: (1) the more Appropriate the compensation,
Pengaruh Kepemilikan Institusional, Struktur Aktiva dan Profitabilitas Terhadap Struktur Modal Wardani, Andini Sukma; Minanari, Minanari
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 3 (2024): Pelita Journal October 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i3.77

Abstract

This research principle aims to examine the influence of institutional ownership, asset structure and profitability on the capital structure of health sector companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. This research was conducted with a sample size of 20 companies. Furthermore, testing in this research use multiple regression analysis with a probability sampling method with using IBM SPSS 26. The results of this research explain that institutional ownership and asset structure have no effect on capital structure, and profitability has a negative effect on capital structure.
The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023) Azzahra, Davina; Minanari, Minanari
Business, Management & Accounting Journal (BISMA) Vol. 2 No. 2 (2025): BISMA Journal July 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v2i2.100

Abstract

This study aims to analyze and obtain empirical evidence regarding the influence of Leverage, Independent Commissionerss, Audit Committee, and Institutional Ownership on the Integrity of Financial Statements in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using purposive sampling, 50 companies were selected from a population of 64. Secondary data were analyzed using descriptive statistical methods with IBM SPSS version 25. The results indicate that Leverage and Institutional Ownership have a significant negative effect on Financial Statement Integrity, while Independent Commissionerss and the Audit Committee show no significant effect.
Financial Training for MSMEs: Enhancing Financial Statement Preparation and Audit Understanding in Kembangan District Yessie, Afly; Minanari, Minanari
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.93

Abstract

This financial training aims to enhance the understanding and skills of MSME managers in Kembangan District in financial statement preparation and financial statement audit. The training is conducted through counseling and hands-on practice methods, covering the basics of accounting, how to prepare financial statements in accordance with the financial accounting standards applicable in Indonesia, and the importance of auditing to ensure the reliability of financial statements. The training results showed a significant improvement in participants' understanding of financial statement preparation and audit processes relevant to MSME needs. This training is expected to make a tangible contribution to improving financial governance in MSMEs in Kembangan District. The program's goal is to boost business transparency, increase access to funding, improve adherence to regulations, and promote lasting business growth and development within the local MSME sector by improving financial management skills.
The Influence of ROA, DER, and Tax Planning on Corporate Income Tax Payable (A Study on Mining Companies Listed on the Indonesia Stock Exchange for the Period 2017 - 2021) Agustiyani, Agustiyani; Minanari, Minanari
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32543

Abstract

This study aims to analyze the influence of company value, leverage, profitability, and institutional ownership on tax avoidance (an empirical study on the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023). The type of research used is quantitative research. The population in this study is the telecommunication company sector listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling method in this study uses a purposive sampling technique. Purposive sampling is a method used in sample selection where 11 companies were selected over 4 years with a total sample of 44. The data collection technique used in this study is a documentation technique by obtaining data in the form of company annual reports for 2020–2023 and a literature study technique by conducting a literature review and reviewing various sources, such as books, journals, and other sources related to the research. The analysis method used is a multiple linear regression model with the help of the SPSS version 25 program. The results of the study indicate that the company value variable has a positive effect on tax avoidance, leverage has no effect on tax avoidance, profitability has no effect on tax avoidance, and institutional ownership has a positive effect on tax avoidance.
Financial Literacy Training: Understanding How to Manage Cash Flow and Plan Business Finances Better in MSMEs in Kembangan Subdistrict Minanari, Minanari; Yessie, Afly
International Journal of Social Science and Community Service Vol. 3 No. 3 (2025): July
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i3.94

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector in driving Indonesia's economic growth. However, low financial literacy remains a major challenge in effective business financial management. Based on previous findings, many MSMEs lack sufficient understanding in preparing cash flow statements and systematically planning business finances. This Community Service Activity (PKM) aims to enhance the financial literacy of MSMEs in Kembangan Sub-district through training on cash flow management and business financial planning. The methods employed include interactive lectures, group discussions, and hands-on practice in preparing simple financial reports. The results of the implementation showed an increase in participants' understanding of the importance of financial record-keeping, as well as their ability to create business financial projections. With this improvement, SMEs are expected to be able to manage cash flow more effectively and plan their business finances sustainably.
Pemberdayaan Usaha Mikro, Kecil, dan Menengah (UMKM) melalui Implementasi Customer Lifetime Value (CLV): Sebuah Kegiatan Pengabdian Masyarakat di Kembangan Selatan, Indonesia Kwarto, Febrian; Minanari, Minanari; Suprapto, Suprapto
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2025): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v4i4.1827

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a major contribution to the national economy, but still face challenges in retaining customers in a sustainable manner. This research aims to implement the Customer Lifetime Value (CLV) approach to improve customer loyalty and business sustainability of MSMEs in Kembangan Selatan Urban Village, West Jakarta. The activity methods include training, digital finance assistance, data-based marketing strategies, and practical application of CLV. The program results show an increase in MSME actors' understanding of financial management and customer retention strategies. CLV training and mentoring encourage efficient resource allocation and significantly improve MSME competitiveness. This activity is also a direct learning medium for students and strengthens the role of universities in supporting the local economy.
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari, Minanari; Astuti, Retno Puji; Arini, Lusia Sri
International Journal of Social Science and Community Service Vol. 2 No. 2 (2024): APRIL
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i2.16

Abstract

Improving the quality of SMK graduates so that they can meet industry needs is one of the objectives of the community service project carried out by the Team in collaboration with MGMP (Musyawarah Guru Mata Pelajaran) Accounting partners and financial institutions in the Tangerang City area. Financial statements function as a tool to analyze financial performance, providing information about financial position, business operations, performance, and cash flow, which can be used as a basis for making economic decisions. The purpose of this service program is to offer assistance and training in interpreting transaction evidence, managing it within the accounting cycle, and producing financial reports. This training includes not only purchase transactions but also various transactions related to sales, cash receipts, cash disbursements, adjusting journal entries, and tax-related matters. One challenge faced by partners is the need for assistance in updating financial accounting standards and taxation standards. The implementation method begins with providing assistance and training in the preparation of Excel-based transactions to enhance partners' understanding and knowledge of accounting. The second stage involves discussing the results of the interpretation of transaction evidence within the accounting cycle and tax treatment. The third stage is the preparation of financial statements as a result of this community service. The outcomes of the community service project indicate an increase in partners' ability to manage business transactions in accordance with current accounting and tax standards.
Pendampingan Penyusunan Bahan Ajar Akuntansi Penjualan Bagi Guru SMK Yang Tergabung Dalam MGMP Akuntansi Kota Tangerang Astuti, Retno Puji; Minanari, Minanari
Society : Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Mei
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v3i3.409

Abstract

Mitra kegiatan Pengabdian Kepada Masyarakat dengan Skema Pemberdayaan Berbasis Masyarakat adalah para guru yang tergabung dalam MGMP akuntansi yang berada di Kota Tangerang. Sekolah Menengah Kejuruan (SMK) merupakan salah satu alternatif Pendidikan yang mempersiapkan tenaga kerja siap pakai di usia yang  ystem k muda. Pengelolaan Pendidikan yang baik diharapkan mampu menciptakan SDM yang berkualitas, terampil, dan memiliki daya saing. Untuk mewujudkan kualitas SDM lulusan SMK yang berdaya saing, guru memiliki peran penting dalam proses pengajaran. Ada beberapa hal yang mendukung keberhasilan siswa dalam proses pengajaran yakni pengetahuan guru, keahlian guru, sikap guru dan praktek yang dilakukan oleh guru. Oleh karena itu berbagai literatur mensyaratkan agar guru memiliki kompetensi dan kinerja yang baik, meliputi terlibat dalam pengembangan professional secara aktif, mengaitkan antara pengetahuan dengan isu terkini, melaksanakan tugas dengan baik, serta menunjukkan komitmen dan tanggung jawab dalam praktek mengajar di sekolah. Permasalahan: 1) Kurangnya Kegiatan pelatihan untuk memperoleh tambahan kompetensi keahlian; 2) Masih kurangnya bahan ajar terkait contoh-contoh soal terkait transaksi akuntansi di dunia industry yang dapat diakses siswa; 3) Pentingnya membuat buku praktikum terkait akuntansi penjualan yang umum terjadi di dunia industri. Solusi: 1) Memberikan pelatihan akuntansi dasar untuk meningkatkan kompetensi dasar para guru; 2) memberikan pendampingan dan bahan ajar tambahan terutama soal Latihan yang bisa dibahas dan didiskusikan dalam kegiatan pengabdian masyarakat ini; 3) menerbitkan buku bahan ajar akuntansi penjualan yang telah disusun para guru selama pelatihan dan pendampingan..
Co-Authors Afly Yessie Agustiyani, Agustiyani ANGGRAENI, Lisna Anis Yuli Susanti Arini, Lusia Sri Astuti, Retno Puji Azzahra, Davina Febrian Kwarto Fitri Indriawati Kartika Dwi Rachmawati Lusia Sri Arini Rina Haerani Nurullah Rina Yuliastuty Asmara Rini Indarti Suprapto Suprapto Surjandari, Dwi Asih Wardani, Andini Sukma