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All Journal Jurnal Akuntansi dan Ekonomika Community Engagement and Emergence Journal (CEEJ) ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Yolanda Pratami, Yolanda
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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Pengaruh Profitabilitas dan Struktur Modal terhadap Nilai Perusahaan pada Bursa Efek Indonesia Pratami, Yolanda; Camenia Jamil, Poppy
Jurnal Ekonomi KIAT Vol. 34 No. 2 (2023): Desember
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2023.6542

Abstract

Penelitian membahas hubungan antara profitabilitas dan struktur modal pada nilai perusahaan di perusahaan yang tercatat di BEI pada tahun 2017-2018. Untuk menentuka sampel, peneliti memakai metode porpuse sampling sehingga diperoleh total populasi yaitu 613 perusahaan dan total sampel yaitu 39 perusahaan. Analisis regresi berganda dengan SPSS versi 23.0 digunakan sebagai teknik analisis data. Hasil penelitian ini membuktikan terdapat pengaruh antara profitabilitas dengan nilai perusahaan selanjutnya tidak terdapat pengaruh antara struktur modal dengan nilai perusahaan. The study discusses the relationship between profitability and capital structure on firm value in companies listed on the IDX in 2017-2018. In selecting the sample, researchers used the purposive sampling method with a total population of 613 companies and a total sample of 39 companies. Multiple regression analysis with SPSS version 23.0 was used as a data analysis technique. The results of this study show that there is an influence between profitability and firm value. Then, there is no influence between capital structure and firm value.
Penghindaran Penghindaran Pajak, Leverage dan Nilai Perusahaan: Dimoderasi oleh Transparansi Pratami, Yolanda; Munashiroh, Hidayatul
Akuntansi & Ekonomika Vol 14 No 1 (2024): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v14i1.6851

Abstract

The objective of this research is to acquire empirical evidence regarding the impact of transparency on the relationship between tax avoidance and leverage in relation to a firm's value. Firm value is pivotal as it mirrors a company's performance, thereby influencing investors' perceptions. This study adopts a quantitative approach, utilizing EViews as an analytical tool to test a hypothetical model. The research specifically examines manufacturing firms listed on the Indonesia Stock Exchange during the period from 2020 to 2022. A purposive sampling technique was employed, yielding a sample size of 93 companies out of a population of 243. The empirical findings of this study indicate that tax avoidance practices can influence a company's value, whereas leverage does not. Additionally, transparency does not enhance the relationship between tax avoidance and leverage concerning firm value.
Peningkatan Keterampilan Akuntansi dengan Zahir Susanti, Efi; Mochtar, Raja Ade Fitrasari; Pratami, Yolanda; Nurjannah, Hafidzah; Juliani, Juliani; Caramoy, Salzabela Ushabina
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 1 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i1.7757

Abstract

Perkembangan teknologi menuntut penguasaan keterampilan akuntansi berbasis digital untuk meningkatkan daya saing lulusan di dunia kerja. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi mahasiswa Fakultas Akuntansi Universiti Teknologi MARA (UiTM) Cabang Perlis melalui pelatihan penggunaan aplikasi Zahir Accounting. Metode yang digunakan adalah Participatory Learning and Action (PLA) dengan pendekatan learning by doing, mencakup ceramah, diskusi, dan praktik langsung. Hasil kegiatan menunjukkan bahwa mahasiswa dan dosen mengalami peningkatan keterampilan dalam mengelola transaksi keuangan, membuat laporan keuangan berbasis aplikasi, serta memahami pentingnya akurasi dan kecepatan dalam pelaporan keuangan. Pelatihan ini berkontribusi pada penguatan kesiapan kerja mahasiswa, mendukung pencapaian Indikator Kinerja Utama (IKU) universitas, dan mendorong adaptasi teknologi dalam pendidikan akuntansi. Diharapkan kegiatan ini menjadi langkah berkelanjutan dalam memperkuat hubungan antara institusi pendidikan dan dunia industri melalui pengembangan keterampilan berbasis teknologi.
Tax Avoidance dan Faktor yang Mempengaruhinya Pratami, Yolanda; Maharani, Nisa
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.390

Abstract

This research aims to test and analyze the influence of capital intensity, sales growth and institutional ownership variables on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was 34 coal mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research sample was selected using a purposive sampling technique to obtain 13 companies that met the criteria during the research time period. Data analysis uses multiple linear regression analysis techniques. Based on the results of tests that have been carried out, it shows that partially the capital intensity variable has a significant negative effect on tax avoidance, sales growth has a significant negative effect on tax avoidance and institutional ownership has a significant negative effect on tax avoidance. Simultaneously, the variables capital intensity, sales growth and institutional ownership have a significant effect on tax avoidance.
PENGARUH MULTINATIONAL COMPANY DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2021) Nursida, Nina; Pratami, Yolanda
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 1 No. 1 (2022): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/embistek.v1i1.6

Abstract

This study aims to empirically examine the effect of Multinational Companies and Fixed Assets Intensity on Tax Avoidance in Manufactures and Beverages Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2021. This study is a quantitative study which was analyzed using multiple regression analysis method with the help of SPSS 26. Through purposive sampling technique, from the total population obtained by 29 companies, 20 companies met the criteria as samples. The results showed that Multinational Companies had no significant effect on tax avoidance, and Fixed Asset Intensity had a significant effect on tax avoidance.
The Role of Free Cash Flow in Improving Earning Management Yusrawati; Pratami, Yolanda; Lova, Oke Adinda; Valdi, Fitra
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1114

Abstract

The objectives of this study revolve around examining the influence of free cash flow, financial distress, employee differentiation, and corporate social responsibility on profit management within transport companies that are publicly listed on the Indonesian Stock Exchange during the period spanning from 2019 to 2021. To select samples, specialized sampling techniques were employed in this research. A total of 32 companies were chosen as representatives for the study. Duplicate regression analysis, facilitated by SPSS version 23.0, served as the primary analytical tool. The findings of this study indicate that free cash flows have a significant impact on income control. However, it was observed that income management remains unaffected by financial issues, employee turnover, or corporate social responsibility.
Integrated Reporting dalam Memoderasi Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan Pratami, Yolanda; Jamilah, Annisa Wicha Nurul
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10119

Abstract

This study aims to assess the influence of carbon emission disclosure and environmental performance on firm value, with integrated reporting serving as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research employs a quantitative approach with a causal design. From a population of 90 companies, 35 were selected as the sample using purposive sampling, yielding 105 panel data observations over three years. Data analysis was conducted using panel regression methods with the EViews 13 software. The findings indicate that carbon emission disclosure has a negative effect on firm value, whereas environmental performance has a positive effect. Furthermore, integrated reporting was found to strengthen the relationship between carbon emission disclosure and firm value, while conversely weakening the relationship between environmental performance and firm value.
Cerdas Finansial Dan Peduli Lingkungan: Edukasi Sejak Dini Di SDN 021 Teluk Tuasan Pratami, Yolanda; Oktaviani, Rona Naula; Amri, Pahmi; Ocktifiana, Melian
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 7 No. 1 (2026): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v7i1.2011

Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi keuangan dasar dan menanamkan kepedulian lingkungan sejak dini pada siswa SDN 021 Teluk Tuasan. Permasalahan mitra yang diidentifikasi adalah rendahnya pemahaman siswa terhadap konsep pengelolaan keuangan sederhana serta perilaku peduli lingkungan dalam kehidupan sehari-hari. Metode pelaksanaan kegiatan dilakukan melalui pendekatan edukatif dan interaktif berupa sosialisasi, simulasi menabung, pengenalan konsep kebutuhan dan keinginan, serta edukasi perilaku ramah lingkungan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap literasi keuangan dasar dan kesadaran menjaga lingkungan, yang tercermin dari partisipasi aktif siswa selama kegiatan berlangsung. Kegiatan ini diharapkan menjadi langkah awal dalam membentuk karakter siswa yang cerdas secara finansial dan memiliki kepedulian terhadap lingkungan secara berkelanjutan.
Co-Authors Camenia Jamil, Poppy Caramoy, Salzabela Ushabina Jamilah, Annisa Wicha Nurul Juliani Lova, Oke Adinda Maharani, Nisa Munashiroh, Hidayatul Nurjannah, Hafidzah Nursida, Nina Ocktifiana, Melian Oktaviani, Rona Naula Pahmi Amri Susanti, Efi Valdi, Fitra Yusrawati Yusrawati