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All Journal Jurnal Dinamika Akuntansi Jurnal Akuntansi dan Pajak Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Abdi Masyarakat (JAM) International Journal of Environmental, Sustainability, and Social Science JURNAL LENTERA AKUNTANSI PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Ilmu Ekonomi dan Sosial (JIES) Society: Jurnal Pengabdian Masyarakat Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Masyarakat Jurnal Pena-Mas Akuntansi Business, Management & Accounting Journal Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal of Social Science and Community Service Proceeding International Annual Conference Economics, Management, Business, and Accounting
Minanari
Universitas Mercu Buana
Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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Factors Affecting the Quality of Earnings (Empirical Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020) MINANARI, Minanari; ASMARA, Rina Yuliastuty
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.676

Abstract

This study examines the effect of Tax Planning, Corporate Social Responsibility (CSR), Company Size, and Leverage on Earning Quality (Empirical Study of Transportation Sub Sector Companies Listed on the Indonesia Stock Exchange in 2018-2020). The object of this study is to use a transportation company listed on the Indonesia Stock Exchange (IDX). The research sample was 10 of the 46 companies that met the criteria. The sampling technique used in the study was the purposive sampling method. The results of this study indicate that (1) Tax Planning has no significant negative effect on Earnings Quality, (2) Corporate Social Responsibility (CSR) has a significant negative effect on Earnings Quality, (3) Firm size has a significant negative effect on Earning Quality, (4) Leverage has no significant negative effect on Earnings Quality.
The Influence Of Free Cash Flow, Profitability, Managerial Ownership, Institutional Ownership And Company Size On Debt Policy (Empirical Study Of Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesian Stock Exchange 2015-2019) ANGGRAENI, Lisna; MINANARI, Minanari; YESSIE, Afly; INDRIAWATI, Fitri
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.818

Abstract

This research aims to determine the influence of free cash flow, profitability, managerial ownership, institutional ownership and company size on debt policy. The type of research used is quantitative research with a causal approach. In this research, the sampling method was carried out using a purposive sampling method. There were 28 manufacturing companies in the consumer goods industry sector in 2015-2019, which were used as samples in this research. This research uses secondary data taken from annual reports and company audit reports. The analysis method uses multiple linear regression analysis. The results of this study show that free cash flow has a negative and significant effect on debt policy, profitability has a positive and significant effect on debt policy, managerial ownership has a negative and significant effect on debt policy, institutional ownership has a negative and significant effect on debt policy, and company size has an effect and is not significant. Significant to debt policy.
Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia) Lucky Nugroho; Minanari; Safira; Anees Janee Ali; Audita Setiawan; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method used is qualitative. The method used is descriptive qualitative, which aims to explain certain phenomena or events in depth without measuring variables with numbers or statistics. In this conceptual paper on insurance company risk, qualitative methods aim to identify existing risks and provide views on good governance practices to deal with them. The result of this conceptual paper is that risk management is one step in mitigating companies from losses and bankruptcy, and insurance companies in Indonesia must be able to manage existing risks and apply good governance to maintain business sustainability. The implications of this conceptual paper provide information and references as well as new scientific treasures related to implementing risk management and the types of risks found in insurance companies.
PENGUATAN BRANDING DAN PENGEMASAN PRODUK PERTANIAN UNTUK MENINGKATKAN KEMANDIRIAN EKONOMI PESANTREN: PROGRAM PENGABDIAN PADA YAYASAN MADINAH AL HIJRAH, PANDEGLANG Garin Pratiwi Solihati; Minanari Minanari
BESIRU : Jurnal Pengabdian Masyarakat Vol. 3 No. 7 (2026): BESIRU : Jurnal Pengabdian Masyarakat, Juli 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/besiru.v3i7.2781

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan meningkatkan kapasitas kewirausahaan Pondok Pesantren Madinah Al Hijrah, Pandeglang, melalui penguatan branding produk, pengemasan, pencatatan usaha, dan pemasaran digital sederhana. Pesantren memiliki potensi usaha pertanian, namun belum didukung pengelolaan identitas produk, kemasan, dan pencatatan usaha yang memadai sehingga nilai tambah produk belum optimal. Metode pelaksanaan meliputi observasi, penyuluhan, diskusi interaktif, workshop, praktik langsung, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan peserta dalam membangun identitas merek, merancang label dan kemasan produk, menyusun pencatatan produksi dan penjualan sederhana, serta memanfaatkan media digital sebagai sarana promosi. Program ini berkontribusi dalam memperkuat tata kelola usaha pertanian pesantren dan mendukung pengembangan kewirausahaan sebagai upaya mewujudkan kemandirian ekonomi pesantren secara berkelanjutan.
Digital Accounting Adoption in Micro and Small Enterprises: The Roles of Accounting Training and Information Technology Access Minanari Minanari; Afly Yessie; Lusia Sri Aini
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025): Pelita Journal October 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.252

Abstract

Micro and small enterprises play a crucial role in economic resilience, yet many continue to face persistent challenges in maintaining systematic and reliable financial records. Limited accounting capacity and uneven access to information technology remain major barriers to the adoption of proper financial record-keeping practices. This study aims to examine the roles of accounting training and information technology access in influencing financial record-keeping practices among micro and small enterprises. Using a quantitative research design, primary data were collected through structured questionnaires from 50 micro and small enterprises operating in an urban area. The data were analyzed using validity and reliability tests, multiple linear regression, and hypothesis testing, including t-tests, F-tests, and the coefficient of determination. The results indicate that accounting training does not have a statistically significant effect on financial record-keeping practices, suggesting that training programs alone may not be sufficient to ensure consistent implementation. In contrast, access to and utilization of information technology show a significant positive effect on financial record-keeping practices, highlighting the critical role of digital tools in improving accuracy, efficiency, and consistency in financial reporting. Simultaneously, accounting training and information technology access jointly influence financial record-keeping practices, although technology access emerges as the dominant factor. These findings imply that policies and support programs for micro and small enterprises should prioritize expanding access to user-friendly digital accounting technologies while reorienting accounting training toward more practical, application-based approaches to enhance their effectiveness.
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari Minanari; Retno Puji Astuti; Lusia Sri Arini
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.
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): Juli 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.
The Role of Corporate Governance Mechanisms in the Relationship between Green Accounting, Intellectual Capital, and Profitability Fitri Indriawati; Putri Dwi Wahyuni; Minanari Minanari; Afly Yessie
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 2 (2026): BISMA Journal July 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i2.284

Abstract

Mining companies face growing pressure to align environmental responsibility with financial performance, yet whether green accounting and intellectual capital raise profitability may depend on governance and ownership structure. This study examines how green accounting and intellectual capital shape profitability of mining companies in Indonesia and Malaysia, and investigates the moderating role of audit committee size and institutional ownership. The sample consists of 120 firm-year observations from Indonesia and 102 from Malaysia during 2018-2023, selected through purposive sampling based on the availability of annual and sustainability reports. Intellectual capital is measured using Value Added Human Capital (VAHU), while profitability is measured using earnings per share. Data were analyzed using multiple regression and moderated regression analysis in SPSS, performed separately for each country. Green accounting significantly increases profitability in Malaysia but not in Indonesia, while intellectual capital increases profitability in Indonesia but reduces it in Malaysia. Audit committee size weakens the green accounting-profitability relationship in both countries but does not moderate the intellectual capital relationship. Institutional ownership weakens the green accounting relationship only in Indonesia and the intellectual capital relationship only in Malaysia. These findings imply that governance and ownership mechanisms do not uniformly strengthen sustainability-based value creation across institutional contexts.
Co-Authors Afly Yessie Agustiyani Agustiyani Agustiyani, Agustiyani Anees Janee Ali ANGGRAENI, Lisna Anis Yuli Susanti Astuti, Retno Puji Azzahra, Davina Dwi Asih Surjandari Febrian Kwarto Fitri Indriawati Garin Pratiwi Solihati Kartika Dwi Rachmawati Lucky Nugroho Lusia Sri Aini Lusia Sri Arini Retno Puji Astuti Rina Haerani Nurullah Rina Yuliastuty Asmara Rini Indarti Safira Safira Setiawan, Audita Suprapto Suprapto Wardani, Andini Sukma Yananto Mihadi Putra