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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Karinov Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) Transekonomika : Akuntansi, Bisnis dan Keuangan Business and Investment Review Nexus Synergy: A Business Perspective Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Akurasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Tri Hesti Utaminingtyas, Tri Hesti
Unknown Affiliation
Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF COMPANY GROWTH AND LEVERAGE ON FIRM VALUE WITH DIVIDEND POLICY AS A MODERATING VARIABLE Afifah, Hanna Nur; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This study aims to determine the effect of company growth and leverage on firm value with dividend policy as a moderator. Sampling in this study was carried out using purposive sampling method with a total sample of 17 food and beverages subsector companies during 2020-2022 and a total of 51 observations. The data used is secondary data taken from the Indonesia Stock Exchange (IDX) website. The data analysis method in this study is panel data regression and interaction analysis using moderated regression analysis (MRA). The test results show that company growth has a positive effect on firm value. Leverage has a negative effect on firm value. Dividend policy is able to moderate the effect of company growth on firm value. Dividend policy is not able to moderate the effect of leverage on firm value. Testing the independent variables with the f test proves that company growth, leverage, interaction of company growth with dividend policy, and interaction of leverage with dividend policy can affect firm value together.
Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari Abrori, Mochamad Ali; Utaminingtyas, Tri Hesti; Zakaria, Adam
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1070

Abstract

The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
ENHANCING ACCOUNTABILITY IN BUSINESS FUND MANAGEMENT: BUDGET PREPARATION TRAINING FOR INDRAMAYU MSMEs TO SUPPORT SDG 8 IN THE ERA OF GLOBAL COMPETITIVENESS Ulupui, I Gusti Ketut Agung; Utaminingtyas, Tri Hesti; Nindito, Marsellisa; Haryani, Putri; Utami, Karin; Bassae, Ridho Rambu; Wei, Andrew Saw Tek
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 3 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i3.249

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Indramayu face significant challenges related to limited capital and financial literacy, hindering their ability to effectively manage business funds and access necessary financing. This community engagement program aims to enhance the financial literacy and accountability of MSME owners in Indramayu through a budget preparation training program. In collaboration with international partners from Universiti Malaysia Sabah, the program focused on providing practical training on financial management, including budgeting, cash flow management, and financial record-keeping. The initiative aligns with Sustainable Development Goal (SDG) 8, promoting inclusive and sustainable economic growth by improving the business practices of MSMEs. The program successfully improved participants' understanding of basic financial reporting and budgeting, with significant improvements in their ability to manage business funds using digital tools. By equipping MSMEs with the necessary skills, this initiative contributes to enhancing the competitiveness and sustainability of local businesses in a globalized market.  
Co-Authors Abrori, Mochamad Ali Achmad Fauzi Adi, Rahadiyan Harris Affandy, Muhammad Afifah, Hanna Nur Agus Wibowo Amelia, Adien annisa, icha Ariangga, Damal Armeliza, Diah Ava Indriani Bassae, Ridho Rambu Carmenita, Tamara Carolyn, Helen Delvechio, Vieri Dwi Handarini, Dwi DWI RAHMAWATI Erlitasari, Tyas Etty Gurendrawati, Etty Fadhila, Luthfiani Faisal, Alif Fauzhiah, Silvia Nur Fauzi Ahmad Muda Fitriana, Jihan Frijunita, Syafira Haryani, Putri I Gusti Ketut Agung Ulupui Indra Pahala Irham, Musa Fahmuddin Kansah, Dinda Dwi Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Marhan, Fahrul Marsellisa Nindito, Marsellisa Muhammad Nur Adli Mustafa, Ahmad Wildan Adiansyah Nugraha, Dicky Bachtiar Nur Fadirah, Amanda Nuramalia Hasanah Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Ratna Anggraini Respat, Dwi Kismayanti Respati, Dwi Kismayanti Sang, Lim Thien Sugiharto, Ganang Ayom Suherman, Suherman Ulupui, IGKA Unggul Purwohedi Utami, Karin Viulina, Audira Eri W., Wenty Wandira Wei, Andrew Saw Tek Zairin, Gentiga Muhammad Zakaria, Adam