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All Journal Jurnal Ilmiah Multidisiplin (JUKIM) Journal of Innovative and Creativity MARAS : Jurnal Penelitian Multidisplin Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Kepada Masyarakat Kalam J-CEKI
Erliana Erliana
Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Arus Kas Operasi, Arus Kas Bebas, Leverage Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris pada Perusahaan Transportasi dan Logistic 2019-2021) Erliana Erliana
Jurnal Ilmiah Multidisiplin Vol. 1 No. 06 (2022): November: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v1i06.510

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh arus kas operasi, arus kas bebas, leverage terhadap kebijakan dividen dengan profitabilitas sebagai variabel intervening. Data berasal dari studi empiris perusahaan transportasi dan logistik yang terdaftar di bursa efek Indonesia periode 2019 hingga 2021. Dalam penelitian ini terdapat 22 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah sampel sebanyak 22 perusahaan dengan tahun pengamatan selama 3 tahun, sehingga data sampel setelah dilakukan pengamatan menjadi 66. Model yang digunakan dalam penelitian ini adalah regresi data panel dengan menggunakan aplikasi eviews. 12. Hasil penelitian menunjukkan arus kas operasi mempengaruhi profitabilitas, arus kas bebas berdampak signifikan terhadap profitabilitas, leverage tidak memiliki pengaruh langsung terhadap kebijakan dividen.
PENGARUH PROFITABILITAS, LIKUIDITAS, GROWTH POTENTIAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Erliana Erliana; Mulyer Mananda Setyahadi; Dwiki Ramadhan
MARAS: Jurnal Penelitian Multidisiplin Vol. 1 No. 2 (2023): MARAS : Jurnal Penelitian Multidisiplin, September 2023
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v1i2.40

Abstract

Wewenang dalam mengendalikan kebijakan dividen merupakan salah satu wewenang yang di delegasikan para pemegang saham kepada dewan direksi. Dividen yang akan di bayarkan atau tidak, bagaimana sifat dan jumlah dividen merupakan masalah yang ditentukan oleh dewan direksi. Kebijakan dividen merupakan keputusan apakah laba yang diperoleh perusahaan akan dibagikan kepada pemegang saham sebagai dividen atau akan ditahan dalam bentuk laba ditahan guna pembiayaan investasi di masa yang akan datang. Tujuan dari penelitian ini adalah untuk menguji kembali hipotesis pengaruh rasio profitabilitas dan likuiditas terhadap kebijakan dividen tunai pada perusahaan transportasi dan logistik dengan mengembangkan dan menambahkan dua variabel independen yaitu variabel potensi pertumbuhan dan kepemilikan manajerial, serta mengubah perusahaan manufaktur menjadi perusahaan lain yaitu perusahaan pengangkutan dan logistik yang tercatat di Bursa Efek Indonesia. Teknik pengambilan sampel diambil dengan menggunakan metode Purposive Sampling yaitu pengambilan sampel yang dilakukan sesuai dengan penelitian yang telah ditetapkan. Hasil yang didapatkan adalah Profitabilitas berpengaruh terhadap Kebijakan Dividen pada perusahaan Lq45 yang terdaftar di BEI pada periode 2019-2021, Likuiditas berpengaruh terhadap Kebijakan Dividen pada perusahaan Lq45 yang terdaftar di BEI pada periode 2019-2021. Growth Potential tidak berpengaruh terhadap Kebijakan Dividen pada perusahaan Lq45 yang terdaftar di BEI pada periode 2019-2021. Kepemilikan Manajerial tidak berpengaruh terhadap Kebijakan Dividen pada perusahaan Lq45 yang terdaftar di BEI pada periode 2019-2021.
Pengaruh Arus Kas Operasi,Arus Kas Bebas, Leverage Terhadap Kebijakan Dividen Dengan Profitabilitas Sebagai Variabel Intervening: (Studi Empiris Pada Perusahaan Transportasi dan Logistic 2019-2021) Erliana Erliana
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 3 (2022): Kinerja Perusahaan dan Dunia Perbankan
Publisher : Prisani Cendekia

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Abstract

The purpose of this research is to test the influence of cash flow operations, free cash flows, leverage on policy dividencies with profitability as variables. Empirical study of transport and logistic companies registered in the Indonesian stock exchange, periods 2019 to 2021. In this study there are 22 companies. The sample technique used is an impressive sampling and the number of samples of 22 companies with observation years over 3 years, so the sample data after the observation became 66. The model used in this study is the regression of the data panel using the eviews application 12. Research findings is the cash flow of operations affects profitability, free cash flow has a significant impact on profitability, leverage has no direct bearing on dividends policy.
Standar Akuntansi Keuangan Entitas Mikro, Kecil Dan Menengah Pada Jawara (Jaringan Wirausaha) Bojongsari Erliana Erliana; Mahwiyah Mahwiyah
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

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Abstract

Good and correct financial records should be implemented by active MSMEs. The purpose of this activity is to provide partners with an understanding of the importance of transparent and accountable business financial management, provide knowledge regarding proper financial management in accordance with Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) and assist MSMEs in preparing their business financial reports in accordance with SAK Generally accepted EMKM. This activity was carried out by the Bojongsari Depok Entrepreneurial Network (JAWARA). The activity method uses lecture and discussion techniques. The results obtained are that most of the administrators and owners of the MSME Entrepreneurial Network (JAWARA) are willing to keep records in an accountable manner. However, they hope that there will be in-depth and intense technical assistance, so that the preparation of the financial reports that will be carried out later is in accordance with the generally accepted SAK EMKM.
Pengaruh Digital Marketing Dan Managerial Capability Terhadap Financial Performance Dengan Competitive Advantage Sebagai Variable Intervening Pada UMKM Tangerang Selatan Erliana Erliana; Mulyer Mananda Setyahadi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6579

Abstract

This study analyzes the influence of digital marketing and managerial capability on the financial performance of MSMEs in South Tangerang, with competitive advantage as an intervening variable. A quantitative explanatory approach was used with primary data collected from questionnaires distributed to 100 MSMEs selected through purposive sampling based on specific criteria, such as a minimum of two years of operational experience and the adoption of digital marketing strategies. The analysis was conducted using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method to test direct and indirect relationships among the variables. The results show that competitive advantage has a significant direct effect on digital marketing and the financial performance of MSMEs. Managerial capability also significantly influences digital marketing and financial performance, highlighting the importance of managerial roles in supporting digital marketing strategies. Conversely, operational capability affects only digital marketing without a direct impact on financial performance. Furthermore, digital marketing has not yet proven to be an effective mediator between competitive advantage, managerial capability, and operational capability concerning financial performance. This study recommends strengthening digital marketing strategies and enhancing managerial and operational capabilities to improve the competitiveness and financial performance of MSMEs.
Pengaruh Transfer Pricing , Thin Capitalization, Dan Political Connection Terhadap Tingkat Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Ika Rizkiyani; Erliana Erliana; Linawati Linawati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2899

Abstract

This study aims to: 1) Examine and analyze the effect of Transfer Pricing on tax aggressiveness, 2) Analyze the effect of Thin Capitalization on tax aggressiveness, 3) Evaluate the effect of Political Connection on tax aggressiveness, and 4) Assess the simultaneous effect of Transfer Pricing , Thin Capitalization, and Political Connection on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research uses a quantitative approach with panel data regression using the Fixed Effect Model (FEM) and purposive sampling technique, with a total of 100 observations from annual financial reports of energy companies. The results show that: 1) Transfer Pricing has a significant effect on tax aggressiveness (p=0.0370), 2) Thin Capitalization also has a significant effect on tax aggressiveness (p=0.0007), 3) Political Connection does not have a significant effect on tax aggressiveness (p=0.4048), and 4) simultaneously, the three independent variables have a significant effect on tax aggressiveness (F-statistic = 15.416 (p=0.0000). The Adjusted R² value of 0.762 indicates that the model is able to explain 76.2% of the variation in tax aggressiveness, indicating a strong explanatory power of the model based on the variables included. Furthermore, the normality test results show that the residuals are normally distributed, as indicated by the Jarque-Bera value of 1.594 with a probability of 0.4506 (> 0.05).
Pengaruh Tarif Pajak Pertambahan Nilai Dan Literasi Pajak Terhadap Perilaku Komsumtif Pada Generasi Z Muhammad Faiq Irfansyah; Linawati Linawati; Erliana Erliana
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3472

Abstract

This study aims to examine the influence of value-added tax rates and tax literacy on consumptive behavior in generation Z. This study uses primary data by distributing questionnaires to 100 students of the Applied Bachelor of Tax Accounting Study Program at Pamulang University. The research sample was determined using the purposive sampling method. The data analysis techniques used were descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis tests, and hypothesis tests assisted by using IBM SPSS statistical 30 software. The results of this study show that (1) the value-added tax rate partially affects the consumptive behavior in the generation of 0.001 with a t calculation of 3.316. (2) Tax literacy has a profound effect on consumptive behavior in generation Z of 0.001 with a t calculation of 6.021. (3) Value-added tax rate and tax literacy simultaneously affect the consumptive behavior of generation Z by 0.001 with an F calculation of 55.438.
Pengaruh Samsat Keliling Dan E-Samsat Terhadap Kualitas Pelayanan Pajak Kendaraan Bermotor: (Studi Kasus Pada Wajib Pajak di Samsat Kota Tangerang) Aas Astriyah; Erliana Erliana; Linawati Linawati
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3574

Abstract

This study aims to: 1) Examine and analyze the effect of Mobile Samsat services on the quality of motor vehicle tax services, 2) Analyze the effect of E-Samsat services on the quality of motor vehicle tax services, and 3) Evaluate the simultaneous effect of Mobile Samsat and E-Samsat services on the quality of motor vehicle tax services in Tangerang City. This research uses a quantitative approach with a survey method. The population consists of motor vehicle taxpayers in Tangerang City, and the sample of 100 respondents is determined using the Lemeshow formula. Data are collected through a structured questionnaire with a Likert scale and analyzed using multiple linear regression with SPSS version 29. The results show that: 1) Mobile Samsat has a positive and significant effect on service quality (p < 0.05), 2) E-Samsat has a positive and significant effect on service quality (p < 0.05), and 3) simultaneously, both independent variables significantly affect service quality (F-statistic p = 0.000). The Adjusted R² value indicates that the model explains a substantial portion of the variation in service quality. These findings suggest that improving the infrastructure of Mobile Samsat and optimizing E-Samsat operations can enhance accessibility, satisfaction, and taxpayer compliance in Tangerang City.
Co-Authors Aas Astriyah Dwiki Ramadhan Ika Rizkiyani Linawati Linawati Mahwiyah Mahwiyah Muhammad Faiq Irfansyah Mulyer Mananda Setyahadi Mulyer Mananda Setyahadi