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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Applied Finance and Business Studies Abdimas Indonesian Journal Journal of Artificial Intelligence and Digital Business Advances in Accounting Innovation KARIR Jurnal Ilmiah Manajemen Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Indra Sulistiana, Indra
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DANRASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sulistiana, Indra
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 4, No 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.889 KB) | DOI: 10.30656/jak.v4i2.252

Abstract

This study aimed to examine the effect of disclosure of social responsibility (Corporate Social Responsibility) and profitability ratio to the stock price. Samples were selected by purposive sampling method, as many as 23 manufacturing companies in chemical and basic industries. This study uses multiple regression analysis to test the hypothesis. However, previous test is conducted prior to classical assumption. The test results together against the hypothesis shows there are influence between coporate social responsibility disclosureon stock prices. The test results show that Ha1partially accepted, which means thereis influence between coporate social responsibility disclosure on stock prices while Ha2 rejected because t arithmetic < t table, which means there is no effect between profitability to stockprices. Keywords: corporate social responsibility, profitability, stock prices.
Improving the Welfare of MSMEs Through Strengthening Financial Management: A Practical and Innovative Approach Sulistiana, Indra; Febriana, Febby; Rahmat, Ariawan; Hendrawan, Putri Nur Aeni; Andriyani, Yeni
Abdimas Indonesian Journal Vol. 4 No. 1 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i1.391

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a vital role in the economy, especially in creating jobs and supporting local economic growth. However, one of the main challenges faced by MSMEs is the lack of understanding and skills in financial management. Many MSMEs face problems in managing their finances that can hinder the growth and sustainability of their businesses. This community service activity aims to improve the welfare of MSMEs through strengthening financial management with a practical and innovative approach. We organize training workshops on the use of financial technology, individual consultation sessions, and business plan development. Through this approach, we provide MSMEs with practical knowledge and skills so that they can manage their finances more effectively and sustainably. The output targets of the activity are increasing MSME knowledge and understanding of financial management, improving practical skills in financial management among MSMEs, adopting innovative approaches in MSME financial management, and improving the welfare and sustainability of MSME businesses.
CHANGES IN TAXATIONRULES AND ITS IMPACT ON CORPORATE FINANCIAL MANAGEMENT Mega Arum; Dwi Fitrianingsih; Indra Sulistiana
Journal of Industrial Engineering & Management Research Vol. 6 No. 1 (2025): February 2025
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v6i1.567

Abstract

Changes in tax regulations are one of the significant external factors in the business environment that can influence a company's financial management. New tax rules often have broad implications for companies, both in terms of costs and financial strategy. These changes may involve adjustments to tax rates, changes in incentive policies, and updates to tax procedures and reporting. The impact on a company's financial management can vary, from changes in budget planning, cash management, to investment strategies. Companies need to make adjustments in their financial strategies to optimize tax obligations and take advantage of existing incentives. In addition, changes in tax regulations can also influence long-term strategic decisions, such as decisions to expand, restructure or diversify a business. This research aims to analyze the impact of changes in tax regulations on company financial management, with a focus on how companies respond to these changes and what strategies are implemented to minimize risks and maximize opportunities. This analysis uses a qualitative approach with case studies on several different companies, to provide a comprehensive picture of the practical implications of changes to tax regulations. It is hoped that the research results will provide insight for financial practitioners and policy makers in formulating effective strategies in dealing with changes in the tax environment
Strategi Inovasi dan Keberlanjutan Bisnis bagi Wirausaha Muda Gen Z Pamungkas, Giantoro; Sulistiana, Indra; Mutiara, Rini; Aldiano, Rival
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.736

Abstract

This community service program aimed to enhance vocational students' understanding of innovation, sustainability, and profitability in entrepreneurship. The topic was chosen due to the low entrepreneurial literacy among Gen Z students, particularly in financial management and sustainable business planning. The methods used included interactive lectures, group discussions, business simulations, and pre- and post-activity evaluations. The results showed a significant improvement in students’ understanding, especially in basic financial management and developing innovative, eco-friendly business ideas. Student participation was high, and most groups successfully created simple business plans with projected profits. This activity demonstrated that participatory educational approaches are effective in shaping an adaptive, strategic, and sustainable entrepreneurial mindset among students. These findings highlight the importance of continuing similar programs to support the growth of a youth entrepreneurship ecosystem starting from the school level.
Pengaruh EPS Dan ROA Terhadap Return Saham Sektor Food and Beverage Periode Tahun 2021-2023 Di Bursa Efek Indonesia Febriana, Febby; Sulistiana, Indra
KARIR Jurnal Ilmiah Manajemen Vol. 3 No. 1 (2024): KARIR Jurnal Ilmiah Manajemen
Publisher : Prodi Manajemen Universitas Pamulang Kampus Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/karir.v3i1.40108

Abstract

Tujuan penelitian ini untuk mengetahui besarnya pengaruh Earning Per Share (EPS) dan Return On Asset (ROA) secara bersama-sama terhadap Return Saham pada perusahaan Sektor food and beverage periode tahun 2021 sampai dengan 2023 di Bursa Efek Indonesia. Kemudian yang kedua untuk mengetahui besarnya pengaruh tingkat Earning Per Share (EPS) terhadap Return Saham pada perusahaan Sektor food and beverage periode tahun 2021 sampai dengan 2023. Dan yang ketiga untuk mengetahui besarnya pengaruh tingkat Return On Asset (ROA) terhadap Return Saham pada perusahaan Sektor food and beverage periode tahun 2021 sampai dengan 2023. Metode penelitian menggunakan metode deskriptif kuantitatif. Metode deskriptif menggambarkan biografi objek penelitian dan menggunakan studi kepustakaan dan riset internet sebagai teknik pengumpulan data. Adapun penerapan metode kuantitaif dalam penelitian ini adalah menjelaskan hubungan apakah Earning Per Share dan Return On Asset berpengaruh secara parsial dan simultan terhadap return saham. Hasil Penelitian EPS dan ROA secara parsial berpengaruh tidak signifikan terhadap return saham kemudian secara simultan EPS dan ROA berpengaruh tidak signifikan terhadap Return Saham. Kata Kunci : Earning Per Share, Return On Asset, Return Saham
Accounting Based Governance and Intellectual Capital on CSR Disclosure: A Legitimacy Theory Approach Ryani Kusumawati, Retno; Sulistiana, Indra
Advances in Accounting Innovation Vol. 1 No. 2 (2025): February
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/aai.v1i2.194

Abstract

Objective: This study examines the influence of corporate governance (CG), intellectual capital efficiency (ICE) and earnings quality (EQ) on the quality of CSR disclosure. It also examines the moderating effect of EQ in the relationship between CG and CSR disclosure in the mining industry.Methods: This study applies a quantitative method by conducting analysis over panel data of 140 mining sector companies listed on the Indonesia Stock Exchange from 2020 until 2024. The variables were quantified using documentation methods informed by financial reports and sustainability disclosures. The hypotheses were analyzed through MLR, incorporating interaction terms to study moderation effects.Results: It is found that CG, ICE, and EQ are positively and significantly associated with CSR disclosure. In addition, EQ behaves as a moderator in enhancing the impact of CG on CSR disclosure, which provides evidence that companies with high EQ have stronger governance-based CSR disclosure.Novelty: In contrast to prior studies that consider these variables separately, this research introduces earnings quality as a moderator to obtain a more holistic stance to understand the way governance and financial reporting quality interplay on sustainability disclosure practices in an emerging market.Research Implications: These findings yield valuable empirical information for regulators and company participants to strengthen the governance structure and financial transparency as ways to promote CSD disclosure as two complementary policies at work. This research also underlines the relevance of linking CSR policies with internal financial quality indicators.
The influence of sales and leverage on tax avoidance: evidence from Indonesian public companies Sulistiana, Indra; Febriana, Febby; Agung Wibowo, Cokorda
International Journal of Applied Finance and Business Studies Vol. 13 No. 2 (2025): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i2.385

Abstract

Tax avoidance remains a critical issue in corporate financial management, with earlier research showing mixed results regarding the impact of leverage and sales growth. The goal of this study is to investigate the impacts of leverage (measured by DER) and sales growth on tax avoidance, based on the trade-off theory of tax avoidance (DeAngelo & Masulis, 1980) and prior evidence that sales volatility affects tax planning flexibility (Chen et al., 2023), measured by the Effective Tax Rate (ETR), in Indonesian public companies. Using secondary data from 22 consumer goods businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023, multiple linear regression analysis was employed. Traditional assumption tests confirmed model validity. The results indicate that simultaneously, leverage and sales growth significantly impact tax avoidance (F-statistic=3.906, p=0.031). Partially, sales growth does not significantly impact tax avoidance (t-statistic=-0.776, p=0.444), while leverage has a substantial impact (t-statistic=2.436, p=0.021). The determination coefficient (R²) was 0.212, indicating that 21.2% of the variation in tax avoidance is accounted for by the model. Leverage is a significant factor influencing tax avoidance, implying that firms with higher debt levels engage in strategic tax planning. However, generalizability is limited by the relatively small sample size (N=22) and exclusive focus on consumer goods sector. These findings suggest that Indonesian tax authorities should monitor firms with fluctuating leverage ratios more closely, while corporate managers need to align debt policies with tax risk mitigation strategies. This research contributes to the literature by providing empirical evidence from Indonesia. 
Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan pada Sektor Manufaktur Periode Tahun 2021-2024 di Bursa Efek Indonesia Febriana, Febby; Sulistiana, Indra; Rusminah, Dhini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2183

Abstract

Tujuan penelitian ini untuk mengetahui besarnya pengaruh Likuiditas dan Profitabilitas secara bersama-sama terhadap Nilai Perusahaan pada sektor manufaktur periode tahun 2021 sampai dengan 2024 di Bursa Efek Indonesia. Kemudian yang kedua untuk mengetahui besarnya pengaruh tingkat Likuiditas dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan Sektor Manufaktur periode tahun 2021 sampai dengan 2024. Dan yang ketiga untuk mengetahui besarnya pengaruh tingkat Likuiditas dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan Sektor Manufaktur periode tahun 2021 sampai dengan 2024. Metode penelitian menggunakan metode kuantitatif. Metode kuantitaif dalam penelitian ini adalah menjelaskan hubungan apakah Likuiditas dan Profitabilitas berpengaruh secara parsial dan simultan terhadap Nilai Perusahaan.
Strategi Pemasaran dan Penentuan Harga Paket Wisata Edukasi Topeng Malangan Sulistiana, Indra; Fitrianingsih, Dwi; Riyanto, Indar
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 1 No 2 (2023): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v1i2.305

Abstract

Belum adanya Penetapan Harga Paket Wisata Edukasi Topeng Malangan yang Tepat dan Terjangkau bagi Masyarakat. Penetapan Harga Paket Wisata Edukasi Topeng Malangan selama ini hanya berdasarkan Taksiran-taksiran saja tanpa memperhatikan elemen- elemen yang termasuk paket wisata edukasi Topeng Malangan. Kemudian Kurangnya pemanfaatan Jaringan Komunitas dan kerjasama dengan agen perjalanan (Travel Wisata), Blogger, Perangkat Desa, Sekolah-sekolah dalam memperluas jangkauan pemasaran. Kurangnya pemanfaatan Saluran Pemasaran dan yang relevan seperti Media Sosial Instagram, Twitter, Youtube, Tiktok serta Situs Web Agen Perjalanan, Travel. Masih banyak masyarakat yang belum mengenal Paket Wisata Edukasi apa yang ditawarkan. Hal ini yang mendasari adanya pengabdian dengan berfokus kepada strategi pemasaran dan penentuan harga paket wisata edukasi topeng malangan. Kegiatan Pengabdian ini dilaksanakan pada tanggal 23 Agustus 2023, di Padepokan Pandji Asmorobangun, Malang, Jawa Timur. Pendekatan yang dipakai dalam kegiatan Abdimas ini adalah Metode Ceramah. Metode Pelatihan dan demonstrasi dalam kesempatan ini Tim Abdimas memberikan pelatihan dan demostrasi tentang penetapan harga jual paket wisata edukasi topeng panji. Sedangkan metode perolehan data pada Kegiatan Pengabdian Masyarakat yang dilakukan oleh Tim Abdimas ADAI tentang Penetapan Harga Jual Paket Wisata Edukasi Topeng Panji adalah berupa tanya jawab dan diskusi dengan peserta pelatihan tentang permasalahan yang dihadapi dan bagaimana menemukan solusinya.
Good corporate governance improves banking financial performance Fitrianingsih, Dwi; Sulistiana, Indra
International Journal of Applied Finance and Business Studies Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i4.268

Abstract

This study aims to determine (1) the effect of Institutional Ownership on the Financial Performance of Go Public Banks listed on the IDX, (2) the influence of the Independent Board of Commissioners on the Financial Performance of Go Public Banks listed on the IDX, (3) the influence of the Audit Committee on the Financial Performance of Go Public Banks listed on the IDX. The population of this study is all public banks listed on the Indonesia Stock Exchange for the 2018-2022 period, totaling 43 banks. Sample selection through purposive sampling method. There were 27 banking companies that met the criteria as a research sample so that the research data amounted to 135. The data analysis technique used is descriptive statistics. The results of this study show that Institutional Ownership has a positive and significant effect on Banking Financial Performance. The Board of Independent Commissioners has an insignificant positive effect on the Financial Performance of the Banks. The Audit Committee has an insignificant positive effect on Banking Financial Performance
Co-Authors Agung Wibowo, Cokorda Aldiano, Rival Dwi Fitrianingsih Febriana, Febby Fitrianingsih, Dwi Hendrawan, Putri Nur Aeni Mega Arum Mutiara, Rini Pamungkas, Giantoro Rahmat, Ariawan Riyanto, Indar Rusminah, Dhini Ryani Kusumawati, Retno Yeni Andriyani, Yeni