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All Journal Kinerja Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kompartemen : Jurnal Ilmiah Akuntansi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan International Journal of Community Service Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Pengabdian Multidisiplin Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AMALA Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis
Wikan Isthika, Wikan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2021-2023 Purwati, Hafifah Setia; Durya, Ngurah Pandji Merta Agung; Isthika, Wikan; Hadi, Dian Festiana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5634

Abstract

This research aims to determine the effect of profitability, leverage, corporate governance and company size on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange (BEI). The sample selection in this study used purposive sampling and the data was analyzed using the multiple linear regression method. The research results show that profitability, leverage and audit committees influence tax avoidance. However, independent commissioners and company size have no effect on tax avoidance. Keywords: profitability, leverage, corporate governance, company size, tax avoidance
The Implementation of MSME Marketing Strategies in Indonesia and Malaysia: An Effort to Develop Teaching Materials for Students Isthika, Wikan; Pramitasari, Ratih; Nur Cahya, Handy; Azriani Awang Ismail, Dayangku; Zulfa Kanaya, Fadia
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.873

Abstract

Global Marketing Strategy Management for Micro, Small, and Medium Enterprises (MSMEs) in Developing Countries, Specifically Malaysia and Indonesia, plays a crucial role in supporting the economic growth of both nations. Malaysia, with its diverse ethnic composition—including Malays, Chinese, and Indians—and the establishment of the National Entrepreneur and SME Development Council (NESDC) in 2004, has successfully fostered MSME growth, achieving an average annual growth rate of 4.9%. On the other hand, Indonesia, which has the largest number of MSMEs in the world, contributing up to 60% of its GDP, also shows immense potential in this sector. However, there is a notable gap in practical understanding of marketing strategies and pricing decisions within MSMEs, particularly in academic settings in Malaysia, as observed at Lincoln University College (LUC). This research aims to provide a deeper insight into the implementation of MSME marketing strategies in Indonesia and Malaysia, and to develop a textbook that can serve as a guide for students in determining pricing and marketing strategies for new ventures. The activities include delivering material on marketing strategies in both countries and preparing a textbook that explores the aspects of marketing and pricing in depth. Expected outcomes include the publication of scholarly articles, educational videos, and a textbook that can serve as a reference for MSME development. Through this initiative, it is expected that students at LUC will enhance their knowledge of MSMEs in both countries and gain an understanding of the differences and similarities in marketing strategies implemented in Indonesia and Malaysia.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA SEKTOR ENERGI TAHUN 2020-2023 Pratiwi, Fauzun Gilar; Saputra, Dian Festiana Hadi; Purwantoro, Purwantoro; Isthika, Wikan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5434

Abstract

Studi ini bertujuan guna menganalisis pengaruh profitabilitas, leverage, likuiditas, serta ukuran bisnis pada penghindaran pajak pada bisnis sektor energi yang tercatat di BEI selama 2020-2023. Regresi linier berganda menjadi metode yang diterapkan dengan data dari laporan keuangan tahunan. Temuan studi mengindikasikan bahwa profitabilitas berdampak negatif signifikan pada penghindaran pajak, sedangkan likuiditas berdampak positif signifikan. Leverage serta ukuran bisnis tidak berdampak signifikan. Penelitian ini terbatas pada sektor energi dan periode tertentu, sehingga penelitian selanjutnya dapat mempertimbangkan faktor lain seperti tata kelola perusahaan serta regulasi perpajakan.
PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP TRANSFER PRICING DI SEKTOR PERTAMBANGAN TAHUN 2021-2023 Laela, Laela; Purwantoro, Purwantoro; Minarso, Bambang; Isthika, Wikan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5661

Abstract

Tujuan dari penelitian kuantitatif ini adalah untuk membedah hubungan yang menghubungkan strategi penetapan transfer pricing dengan faktor pajak, ukuran perusahaan, profitabilitas, dan leverage. Dari tahun 2020 hingga 2023, 104 perusahaan asing yang terdaftar di Bursa Efek Indonesia (BEI) dipilih dengan menggunakan teknik purposive sample. Metode analisis data ini menggunakan SPSS 26 untuk melakukan regresi linier berganda. Hasilnya menunjukkan bahwa pajak, profitabilitas, dan leverage memiliki dampak yang menguntungkan dan substansial terhadap pendekatan penetapan transfer pricing. Perusahaan yang lebih besar cenderung tidak menggunakan penetapan transfer pricing, sedangkan sebaliknya berlaku untuk ukuran perusahaan, yang memiliki efek negatif dan signifikan secara statistik.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN RETAILING YANG TERDAFTAR DI BEI TAHUN 2019-2022 Safira, Aprilia Gita Wulan; Saputro, Dian Festiana Hadi; Isthika, Wikan; Prajanto, Agung
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2350

Abstract

The aim of this research is to examine and analyze the factors that influence capital structure. The independent variables in this research are Profitability, Liquidity, Company Size and Asset Structure. The subjects of this research are retail companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was purposive sampling and 14 company samples were taken over a period of 4 years to obtain 56 company samples. The analytical method used in this research is multiple linear regression. The results of this research simultaneously show that profitability, liquidity, company size and asset structure have a simultaneous effect on capital structure. The partial research results show that liquidity and asset structure have an effect on capital structure, while profitability and company size have no effect on capital structure.
DETERMINAN FINANCIAL DISTRESS, THIN CAPITALIZATION, KARAKTERISTIK EKSEKUTIF, DAN MULTINATIONALITY TERHADAP PRAKTIK TAX AVOIDANCE Ningrum, Nadila Ayu; Herawati, Ratna; Isthika, Wikan; Setyowati, Lilis
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5225

Abstract

Penghindaran pajak yang dilakukan oleh badan usaha saat ini menjadi landasan utama penelitian. Berdasarkan fenomena yang terjadi dimana presentasi penerimaan pajak yang tidak stabil dan menurun, penelitian kuantitatif ini untuk menganalisis pengaruh financial distress, thin capitalization, karakteristik eksekutif, multinationality terhadap praktik tax avoidance pada perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Penelitian ini menerapkan metode purposive sampling dengan data yang memenuhi kriteria sampel diperoleh sejumlah 114. Analisis data menggunakan regresi linear berganda dan diproses melalui perangkat analisis Statistical Product and Service Solution (SPSS) versi 25. Hasil penelitian ini menyatakan Financial Distress dan Thin Capitalization berpengaruh terhadap praktik Tax Avoidance, sedangkan Karakteristik Eksekutif dan Multinationality tidak berpengaruh terhadap praktik Tax Avoidance.
The Influence of Tax Sanctions, Taxpayer Awareness, and Tax Service Quality on Individual Taxpayer SPT Reporting Compliance Amalia, Erma Vernanda; Hernawati, Retno Indah; Durya, Ngurah Pandji Mertha Agung; Isthika, Wikan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2211

Abstract

The aim of the research is to determine the effect of tax sanctions, taxpayer awareness, and tax service quality on individual taxpayer tax return reporting compliance (Study on employees of Bank BTN Syariah KCS Semarang). The population of this study consisted of 126 respondents and used a saturated sample. The data collection technique uses print media in the form of a questionnaire distributed to employees of Bank BTN Syariah KCS Semarang. Data analysis uses descriptive statistical tests, validity & reliability tests, classical assumption tests, multiple linear regression tests, model tests and hypothesis tests. The results of the research prove that tax sanctions and the quality of tax services influence taxpayer compliance, while taxpayer awareness does not influence taxpayer compliance.
Pengaruh Return on Sale, Earning per Share, Economic Value Added, dan Market Value Added Terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Sektor Barang Baku yang Terdaftar di BEI Periode 2019-2021) Fatariska, Dyah Puspita Ayu Lativa; Isthika, Wikan
Jurnal Ekonomi dan Bisnis Vol. 2 No. 4 (2023): Desember 2023
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v2i4.9977

Abstract

This research is a quantitative study which aims to examine the effect of return on sales, earnings per share, economic value added, and market value added on company value. The population of this study was 89 manufacturing companies in the raw goods sector listed on the Indonesia Stock Exchange in 2019-2021. Based on the purposive sampling method, the sample obtained was 51 companies. Data were analyzed using multiple linear regression analysis with SPSS 23 tools. The results of this study stated that simultaneously return on sales, earnings per share, economic value added, and market value added had a significant effect on company value. Earnings per share, economic value added, and market value added partially have a significant effect on company value. However, return on sale does not have a significant effect on company value.Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk menguji pengaruh return on sale, earnings per share, economic value added, dan market value added terhadap nilai perusahaan. Populasi penelitian ini sebanyak 89 perusahaan manufaktur sektor barang baku yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 51 perusahaan. Data dianalisis menggunakan analisis regresi linier berganda dengan alat bantu SPSS 23. Hasil dari penelitian ini menyatakan bahwa secara simultan return on sale, earnings per share, economic value added, dan market value added berpengaruh signifikan pada nilai perusahaan. Earnings per share, economic value added, dan market value added secara parsial berpengaruh signifikan terhadap nilai perusahaan. Akan tetapi, return on sale tidak berpengaruh signifikan pada nilai perusahaan Keywords:Nilai PerusahaanReturn on SaleEarning per ShareEconomic Value AddedMarket Value Added 
Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Sa'diyah, Darojatuz Zakiyyah Maisarotus; Isthika, Wikan; Triono, Hermawan; Oktafiyani, Melati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
Profitability, Liquidity, Board Size, and Gender Diversity: Their Impact on Financial Distress Sa'diyah, Darojatuz Zakiyyah Maisarotus; Isthika, Wikan; Triono, Hermawan; Oktafiyani, Melati
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4714

Abstract

Purpose: This study intends how to examine profitability, liquidity, board size, and gender diversity affect to financial distress in consumer cyclicals companies listed on the Indonesia Stock Exchange between 2021 and 2023. Methodology/approach: This study applied a quantitative method with purposive sampling, using 137 samples collected from annual reports and official websites then used a data from a company with indicators of potential bankruptcy. Data analysis was conducted using IBM SPSS 26, including descriptive statistics, classical assumption tests, multiple linear regression, and using hypothesis testing. Results/findings: The study produce profitability has a positive and significant affect. Liquidity, board size, and gender diversity their not significantly affect to financial distress. Conclutions: High profitability is lead to a lower risk of financial distress in company. Liquidity ratio, board size, and then gender diversity composition variables not directly influence distress risk. Limitations: This study found that only one independent variable, namely profitability, has a positive significant influence on financial distress. Contribution: The study contributes to corporate to financial management and can guide investors, policymakers, and company managers in identifying early signs of financial distress through internal financial indicators.
Co-Authors A.A. Ketut Agung Cahyawan W Agung Prajanto Amalia, Erma Vernanda Amartiwi, Tita Fi’lia Annisa, Eric Kurnia Azriani Awang Ismail, Dayangku Bambang Minarso, Bambang Doddy Setiawan Durya, Ngurah Pandji Merta Agung Durya, Ngurah Pandji Mertha Agung Etika Kartikadarma Fatariska, Dyah Puspita Ayu Lativa Ferida Rahmawati Fitriana , Eti Hadi, Dian Festiana Hayu Wikan Kinasih Hermawan Adinugraha, Hendri Inayati, Nur Isna Johary, Lakui Kusni Ingsih Laela Laela LILIS SETYOWATI Melati Oktafiyani Mila Sartika, Mila Ningrum, Nadila Ayu Nur Cahya, Handy Parwati, Dina Pramitasari, Ratih Pratiwi, Fauzun Gilar Purwantoro Purwati, Hafifah Setia Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Sa'diyah, Darojatuz Zakiyyah Maisarotus Safira, Aprilia Gita Wulan Sakti, Maulana Bima Saputra, Dian Festiana Hadi Saputra, Filmada Ocky Saputro, Dian Festiana Hadi Sulistiyanti, Umi Triono, Hermawan Wikan Kinasih, Hayu Y. Anni Aryani Zhafira, Fildzah Tsaltsa Zulfa Kanaya, Fadia