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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Riset Pendidikan dan Pengajaran (JRPP) Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi
Dwi Handarini, Dwi
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE EFFECT OF TAXES, FOREIGN OWNERSHIP, AND DEBT COVENANT ON TRANSFER PRICING WITH FIRM SIZE AS MODERATION Anjani, Sela; Handarini, Dwi; Mardi, Mardi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 8 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i8.2212

Abstract

The purpose of this research is to verify and investigate the moderating effect of firm size on the effects of taxes, foreign ownership, and debt covenants on transfer pricing. Financial reports and annual reports of companies that were listed on the Indonesia Stock Exchange (IDX) for 2020-2021 are used as secondary data sources in this research with a quantitative approach. Based on the purposive sampling technique, 71 companies were obtained that met the criteria, bringing the total sample to 142 data. Multiple regression analysis uses the Ordinary Least Square (OLS) approach with the help of the EViews 12 application. The research's findings demonstrate that foreign ownership and debt covenants have an effect on transfer pricing, but taxes have no effect on transfer pricing. Then firm size cannot moderate taxes and debt covenants on transfer pricing, but can moderate the influence of foreign ownership on transfer pricing. Simultaneously, tax, foreign ownership, debt covenants, firm size as a moderating variable, and interaction variables influence transfer pricing with the coefficient of determination in this study only being 17.55%, which means there are still 82.45% of other variables that can influence transfer pricing.
Analisis Laporan Keuangan Pemerintah Provinsi DKI Jakarta Sebelum dan Selama Pandemi COVID-19 Rambe, Rauni Duha; Armeliza, Diah; Handarini, Dwi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 11 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Adanya pandemi COVID-19 membuat Pemerintah daerah kesulitan untuk mengelola dan mengungkapkan keuangannya secara akuntabel. Analisis laporan keuangan adalah sebagai alat dalam menganalisis data keuangan untuk menilai kondisi dan kinerja keuangan, serta memprediksi kinerja keuangan di masa depan. Provinsi DKI Jakarta juga diperkirakan akan merasakan dampak dari wabah COVID-19 ini. Penelitian ini akan mengkaji dan membandingkan kondisi keuangan Provinsi DKI Jakarta dari tahun anggaran 2018 hingga 2021. Metode kuantitatif deskriptif digunakan dalam penelitian ini, yang meliputi analisis aset dengan tren pertumbuhan aset, analisis kewajiban, analisis pendapatan, dan analisis belanja dengan rasio keuangan seperti rasio kemandirian PAD, rasio efektivitas, rasio efisiensi, rasio pertumbuhan PAD, rasio utang terhadap ekuitas, Debt Service Coverage Ratio (DSCR), dan Debt to Income Ratio (DIR). Hasil temuan peneliti menunjukkan bahwa kondisi keuangan Pemerintah Provinsi DKI Jakarta sudah mampu mempertahankan keuangan utama yang dibuktikan dengan tren pertumbuhan aset yang tetap naik walaupun pada masa pandemi COVID-19, analisis kewajiban yang sudah mampu untuk mengembalikan pinjaman pada pihak eksternal, analisis pendapatan sudah dalam kondisi yang mandiri dalam pendapatan asli daerah memiliki pola delegatif. Adapun efisiensi PAD dan efisiensi belanja belum sepenuhnya dimaksimalkan dalam kinerja sebelum maupun selama pandemic COVID-19
The Moderating Role of Profitability and Firm Size in ESG Disclosure Towards Firm Value Rahmah, Nafilah Alfa; Purwohedi, Unggul; Handarini, Dwi
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.345

Abstract

In this article, we examine the impact of ESG disclosure on firm value, with profitability and firm size serving as moderating variables. It utilizes balanced panel data from companies consistently listed in the IDX ESG Leaders index at any point in the observation period from January 2023 to March 2024. The data is derived from ESG score announcements by the Indonesia Stock Exchange and company financial reports. Moderated regression analysis is conducted using EViews software. The study employs two proxies for the dependent variable as a robustness test. The findings demonstrate that ESG disclosure has a negative and significant effect on firm value, as measured by Tobin's Q and Price-to-Book Value (PBV). Moreover, profitability and firm size moderate this relationship by reducing its negative impact. The implications of these results show that ESG disclosure is not always received positively by the market, where this has an impact on reducing firm value. Nonetheless, this impact can be minimized by profitability and firm size, which serve as additional signals for increasing market acceptance of ESG disclosures. Further research is recommended to expand the sample and observation period, add other variables that influence firm value, analyze without data transformation, or focus research on certain sectors.
Analisis Akuntansi Atas Biaya Lingkungan Dalam Proses Pengelolaan Limbah Medis Puskesmas Kecamatan Cakung Kota Jakarta Timur Farhanah, Intan Ariza; Khairunnisa , Hera; Handarini, Dwi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/wecy7d38

Abstract

This study aims to analyze the application of environmental cost accounting in the medical waste management process at the Cakung District Public Health Center, East Jakarta. The research focuses on identifying environmental activities, the types of environmental costs incurred, as well as the accounting treatment of environmental costs, which includes the stages of identification, recognition, measurement, presentation, and disclosure in the health center’s financial statements. This study employs a qualitative approach using a case study method. The data sources consist of primary and secondary data obtained through interviews, observations, and documentation. The findings indicate that the public health center has not yet specifically classified environmental costs, resulting in medical waste management costs being recorded under general operational expenses. This condition leads to the absence of separate environmental cost information and limits transparency and accountability in financial reporting. The results show that the health center has implemented medical waste management activities in accordance with applicable regulations, including waste segregation, containment, temporary storage, sterilization, and transportation and disposal through licensed third parties. However, the associated costs have not been classified based on environmental cost components. Therefore, this study recommends the systematic classification and disclosure of environmental costs to enhance the quality of transparent and accountable financial reporting at public health centers.
Faktor-Faktor yang Mempengaruhi Profitabilitas pada Bank Umum Konvensional di Indonesia Tahun 2020-2024 Ananda, Savira; Armeliza, Diah; Handarini, Dwi
Jurnal Ilmiah Wahana Akuntansi Vol. 20 No. 2 (2025): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.20.0213

Abstract

This study aims to analyze the factors influencing the profitability of conventional commercial banks in Indonesia. The study used secondary data in the form of financial statements of conventional commercial banks for the 2020–2024 period, selected using a purposive sampling method. Data analysis was performed using panel data regression with the help of Microsoft Excel and EViews 13 software. The results showed that Net Interest Margin (NIM) and Total Asset Turnover (TATO) had a positive and significant effect on profitability (ROA). Conversely, the Capital Adequacy Ratio (CAR), Operating Costs to Operating Income (BOPO), and Non-Performing Loans (NPL) had a negative and significant effect on profitability (ROA). Meanwhile, the Loan to Deposit Ratio (LDR) did not have a significant effect on profitability. These findings confirm that bank profitability is more determined by the effectiveness of interest income management, asset utilization efficiency, and control of operational costs and credit risk, rather than the level of credit distribution. The results of this study are expected to serve as a reference for banking management and the development of empirical studies in the fields of financial accounting and banking.
Pengaruh Media Sosial, E-Commerce Dan Pengetahuan Akuntansi Terhadap Minat Berwirausaha Pertiwi, Nur Afisya; Hasanah, Nuramalia; Handarini, Dwi
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6b78ct19

Abstract

This study aims to determine The Influence of Social Media, E-Commerce, and Accounting Knowledge on Entrepreneurial Interest. The research location is the location where the research was conducted. The researcher chose Universitas Negeri Jakarta (UNJ) as the research location. This research will be conducted by filling out a Google Form which will be distributed online to the subjects of this research that are Accounting Students of the 2021 and 2022 classes. Data processing carried out in this study is by computer using the SPSS (Statistical Program for Social Science) version 25.0. The results of the study showed that social media has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the first hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that social media has a positive effect on entrepreneurial interest. E-Commerce has a positive effect on entrepreneurial interest. Thus, the results of this study provide the conclusion that the second hypothesis in this study is accepted. This hypothesis is obtained from the results of the t-test, stating that E-Commerce has a positive effect on entrepreneurial interest. Accounting Knowledge has a positive effect on entrepreneurial interest. Thus, the results of this study conclude that the third hypothesis in this study is accepted. This hypothesis, obtained from the t-test, states that Accounting Knowledge has a positive effect on Entrepreneurial Interest.
PENGARUH DANA PIHAK KETIGA, LIKUIDITAS PENDANAAN DAN RISIKO KREDIT TERHADAP PENYALURAN KREDIT BANK SAAT COVID-19 DI INDONESIA Muharyadi, Amril; Gurendrawati, Etty; Handarini, Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 4 (2023): July 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i4.473

Abstract

One of the sectors affected by the COVID-19 pandemic is the banking industry, where social and economic restrictions imposed to control the spread of the virus have impacted various aspects of bank operations, especially lending. In this scenario, banks face new challenges in maintaining liquidity, managing credit risk, and ensuring continuous lending to customers in need. Thus, this study aims to analyze the extent to which specific factors, such as third-party funds, funding liquidity, and credit risk, influence lending by banks in Indonesia during the COVID-19 pandemic. The research method employed is a quantitative approach involving panel data regression analysis. This approach enables researchers to explore the cause-and-effect relationships among the variables under scrutiny. The data utilized consists of secondary data from banks categorized as BUKU III and BUKU IV, representing a certain size and complexity of banks. The data was collected during the uncertain period of 2020-2021, marked by the pandemic's impact. The analysis revealed that third-party funds positively influence banks' lending during the COVID-19 pandemic. This implies that the greater the amount of third-party funds held by banks, the more likely they are to extend credit to customers. However, funding liquidity and credit risk exert a negative influence on lending. This suggests that lower funding liquidity and higher credit risk make it more challenging for banks to provide credit to customers during the pandemic.
PENGARUH PENGALAMAN PRAKTIK KETERAMPILAN MENGAJAR (PKM) DAN LINGKUNGAN KELUARGA TERHADAP MINAT MENJADI GURU YANG DIMEDIASI OLEH EFIKASI DIRI Wulandari, Arista; Mardi; Handarini, Dwi
JURNAL RISET PENDIDIKAN DAN PENGAJARAN Vol. 2 No. 2 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jrpp.v2i2.496

Abstract

This study aims to determine the effect of teaching skill practices (PKM) experience and the family environment on the interest in becoming a teacher through mediation of self-efficacy in education students at the Faculty of Economics, State University of Jakarta Class of 2019. The type of research is explanatory survey research with a quantitative approach. Data was collected through a research instrument using a questionnaire. The analysis method is path analysis with the SPSS 25 application. The results of the study are: (1) PKM experience has a positive effect on interest in becoming a teacher, (2) Family environment has a positive effect on interest in becoming a teacher, (3) PKM experience has a positive effect on self-efficacy, (4) Family environment has a positive effect on self-efficacy, (5) Self-efficacy has a positive effect on the interest in becoming a teacher, (6) Self-efficacy can mediate the PKM experience on the interest in becoming a teacher, (7) Self-efficacy cannot mediate the PKM experience on the interest in becoming a teacher.
Co-Authors A. Handjoko Permana Achmad Fauzi Ananda, Savira Anjani, Sela Anlinia, Neiska Apriani, Riska Gabrie Armeliza, Diah ATI SUMIATI, ATI Ayyasyi, Alwan Burnika, Erwin Cahyani, Regina Cahyani, Vina Dwi Choirul Anwar Destria Kurnianti Dewi Muliyati Etty Gurendrawati, Etty Fadhila, Luthfiani Farhanah, Intan Ariza Farid , Satria Rachman Fauzi Bakri Haneul Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indra Pahala Kaafah, Najwa Silmi Karuniana Dianta Arfiando Sebayang Khairunnisa , Hera Khairunnisa, Hera Lasniroha, Magdalena Lemana, Alifia Harfiani Mahmudah, Muhammad Suryauno Malzara, Vidia Ratu Balqis Mardi Mardi Mardi Marsofiyati Marsofiyati Muhammad Yusuf Muharyadi, Amril Mundhiharno Nasution, Hafifah Noviana, Natasya Nuramalia Hasanah Pertiwi, Nur Afisya Pratama, Muhammad Raihan Pricilla, Ani Pujiastuti Pangestu, Rizma Purwahida, Rahmah Puspa, Eka Septariana Putri, Fika Rahmatia Putri, Septyana Rahmah, Nafilah Alfa Rambe, Rauni Duha Respati, Dwi Kismayanti Rida Prihatni Rr Sri Kartikowati Sabrina, Putri Marsha safitri, gita Santi Susanti, Santi Sari, Rini Nurmala Sasmi, Aji Ahmadi Savitri, Frischa Anugerah Setiawan, Arbi Setyawan, Diki Sholina, Wini Sri Zulaihati, Sri Sugiharto, Ganang Ayom Surya Anugrah Suyono, Windy Permata Tri Hesti Utaminingtyas, Tri Hesti Unggul Purwohedi Wirawan, Vincent Wirologo, Haryo Kuncoro Wulandari, Arista Yaacob, Mohd Hasimi Zain, Nisrina Tsabitah Zairin, Gentiga Muhammad Zakaria, Adam