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All Journal Jurnal Ekonomi Integra Jurnal Ilmiah Edunomika (JIE) JES (Jurnal Ekonomi STIEP) Sanskara Akuntansi dan Keuangan Innovative: Journal Of Social Science Research Eastasouth Journal of Impactive Community Services Indo-Fintech Intellectuals: Journal of Economics and Business West Science Accounting and Finance KHIDMATUNA: Jurnal Pengabdian Masyarakat West Science Nature and Technology Jurnal Sipakatau Khidmatuna: Jurnal Pengabdian Masyarakat
Lia Nurina
Institut Bisnis Dan Ekonomi Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN PERUSAHAAN, dan INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Junita Indriyati; Marjono Marjono; Lia Nurina
Jurnal Ekonomi Integra Vol 12, No 2 (2022): Jurnal Ekonomi Integra
Publisher : STIE 'INDONESIA' Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51195/iga.v12i2.207

Abstract

This research aims to obtain empirical evidence about the influence of good corporate governance, profitability, company size, and capital intensity on tax aggressiveness on manufacturing companies listed on the Indonesia Stock Exchange 2015-2019). The sampling method used purposive sampling and obtained 31 companies based on certain criteria and this study used multiple linear regression analysis to analyze data with SPSS 25. The sample of the study was determined using purposive sampling, then multiple analysis was performed using SPSS 25. The results of this study indicate that: (1) the boards of independent commissioners have not to affect on tax aggressiveness, (2) the audit committee affects tax aggressiveness, (3) profitability affects tax aggressiveness, (4) company size has no effect on tax aggressiveness, (5) capital intensity has an effect on tax aggressiveness, (6) boards of the independent commissioner, audit committee, profitability, company size, and capital intensity simultaneously have an effect on tax aggressiveness.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017-2020 Napiajo Napiajo; Syarif Ahmadin; Lia Nurina
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.86

Abstract

Dividend Policy concerns the issue of the use of profits which are the rights of shareholders, the profits can be divided as dividends or retained for reinvestment. This study aims to analyze the Effect of Liquidity and Leverage on Dividend Policy in food and beverage companies listed on the Indonesia Stock Exchange. 2017-2020. The population of this study is all food and beverage companies listed on the Indonesia Stock Exchange 2017-2020, as many as 33 companies. The sampling method used is purposive sampling with a sample of 13 companies. This study uses the associative method, multiple linear regression analysis techniques and partial test (t), but before testing the hypothesis, the classical assumption test is carried out first. The results of this study indicate that, Liquidity (Current Ratio), Leverage (Debt to Equity Ratio) simultaneously has no significant effect on Dividend Policy (Dividend Payout Ratio). Partially Liquidity (Current Ratio) has a positive effect on Dividend Policy (Dividend Payout Ratio), Leverage (Debt to Equity Ratio) has no effect on Dividend Policy (Dividend Payout Ratio).
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR KEPEMILIKAN KELUARGA TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Fatoni Zulkarnaen; Agus Eko Sutriyono; Lia Nurina
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.105

Abstract

This research aims to find out how influential the variables of company size, profitability, family ownership structure are on transfer pricing. This research using quantitative research is a study that emphasizes more on the aspect of objective measurement of transfer pricing. The sampling method used is nonprobability sampling, the overall sample used in this study is 75 annual financial report data from 25 companies. The analysis method used uses analsition regression of the research data. The results of this study show that company size, profitability, family ownership structure have a significant positive effect on transfer pricing. . Keywords: Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.
PENGARUH PROFITABILITAS, PERENCANAAN PAJAK DAN BEBAN PAJAK TERHADAP MANAJEMEN LABA (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JII TAHUN 2017-2021) Lia Nurina; Mardiyati Mardiyati
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.130

Abstract

This study aims to determine the effect of profitability, tax planning and tax burden on corporate earnings management. Data processing in this study uses parametric statistics, especially regression analysis using eviews software. Using secondary data. This study uses company data registered on the Jakarta Islamic Index for the period 2017-2021. The research results obtained from 30 samples show that ROA has a positive and significant influence on management profits, while tax planning and tax burden do not have a significant effect on earnings management. So companies are advised to evaluate and improve their business strategies and improve their operational efficiency, such as reducing costs, increasing productivity, and increasing the use of assets. This can help increase ROA and reduce the pressure to perform earnings management.
IMPROVING THE QUALITY OF FAITH THROUGH WORSHIP PACKAGE SHARING ACTIVITIES IN THE FRAMEWORK OF WELCOME THE HOLY MONTH OF RAMADHAN MAJELIS TA’LIM NURUL IMAN WITH DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK, KABUPATEN KUBU RAYA: PENINGKATAN KUALITAS IMAN MELALUI KEGIATAN BERBAGI PAKET IBADAH DALAM RANGKA MENYAMBUT BULAN SUCI RAMADHAN KERJASAMA MAJELIS TA’LIM NURUL IMAN BERSAMA DINAS PEMBERDAYAAN PEREMPUAN DAN PERLINDUNGAN ANAK KABUPATEN KUBU RAYA Lia Nurina
KHIDMATUNA: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Juni
Publisher : STAI Al Fithrah Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36781/khidmatuna.v2i1.399

Abstract

Majelis Ta’lim is a place or institution for education, training, and teaching and learning activities in studying, exploring, and understanding Islamic religious knowledge and as a forum for carrying out various activities that provide benefit to the congregation and the surrounding community. The committee of the Majelis Ta’lim has new innovations on how the Majelis Ta’lim Nurul Iman is growing. The arrival of the holy month of Ramadan 1444 Hijriah, where this month of Ramadan is considered the most blessed month to share with one another. So then the Majelis Ta’lim Nurul Iman collaborated with Dinas Pemberdayaan Perempuan dan Perlindungan to carry out sharing activities, especially for mothers and children in the Limbung Village environment. The community service activity with the theme of sharing together was carried out on March 20 2023. On this occasion, the taklim assembly Nurul Iman gave mukenah and robes to mothers in need with the hope that this gift would be very useful so that mothers who received assistance could be more diligently again carrying out his prayer services, providing assistance in the form of clothing, food and health which are daily needs such as clothing, prayer equipment and food with the aim of not only helping his physical growth but his soul and mind. The sharing activity with others that has been carried out is expected to provide benefits for mothers in the Dusun Mulyorejo Desa Limbung Kecamatan Sungai Raya Kabupaten Kubu Raya.
Tinjauan Bibliometrik Terhadap Pemanfaatan Big Data, Analisis Sentimen, dan Kriptokurensi dalam Analisis Pajak Lia Nurina; Sitti Hartati Hairuddin; Asri Ady Bakri; Adrin Pilua
Sanskara Akuntansi dan Keuangan Vol. 2 No. 01 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v2i01.257

Abstract

Tinjauan bibliometrik ini mengeksplorasi pemanfaatan Big Data, Analisis Sentimen, dan Mata Uang Kripto dalam analisis pajak, memberikan analisis komprehensif tentang pengetahuan yang ada di bidang interdisipliner ini. Studi ini mencakup publikasi dari tahun 1903 hingga 2023, yang bertujuan untuk mengungkap tren, klaster penelitian, pakar utama, dan arah masa depan dalam domain yang dinamis ini. Kajian ini mengungkapkan pertumbuhan yang signifikan dalam penelitian yang berkaitan dengan integrasi teknologi canggih ke dalam analisis pajak selama dua dekade terakhir. Tren yang menonjol termasuk meningkatnya minat terhadap Analisis Sentimen, dampak mata uang kripto terhadap perpajakan, dan evolusi strategi kepatuhan pajak yang sedang berlangsung yang dipicu oleh analisis Big Data. Analisis kutipan bersama mengungkap kelompok penelitian tematik, mulai dari pengetahuan dan kepatuhan pajak hingga aspek keuangan analisis pajak dan peran motivasi dalam pendidikan pajak. Kelompok-kelompok ini memberikan wawasan tentang bidang-bidang penelitian utama dan tren yang sedang berkembang. Khususnya, penonjolan pengetahuan, perilaku perusahaan, dan sanksi pajak menggarisbawahi sifat analisis pajak yang beragam. Studi ini mengidentifikasi kesenjangan penelitian dan menguraikan arah masa depan, menekankan perlunya kolaborasi interdisipliner lebih lanjut, eksplorasi pertimbangan etika dan hukum, dan investigasi mendalam tentang dampak cryptocurrency terhadap perpajakan.
Exploring the Dynamics of Ecosystem Balance Research: A Bibliometric Analysis to Uncover Research Focus and Disciplinary Contributions Dito Anurogo; Erwina Kartika Devi; Sarwono Sarwono; Lia Nurina
West Science Nature and Technology Vol. 1 No. 01 (2023): West Science Nature and Technology
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsnt.v1i01.235

Abstract

Ecosystem balance is a central concept in ecological research, with far-reaching implications for understanding and managing our natural world. This study employs bibliometric analysis to explore the dynamics of ecosystem balance research, uncover emerging trends, and identify the disciplinary contributions that shape this critical field. Leveraging an extensive dataset of scholarly publications, we examine the temporal evolution of research, geographic distribution, co-authorship networks, citation patterns, keyword co-occurrence, and disciplinary mapping. Our findings reveal a robust and multidisciplinary landscape, characterized by increasing global interest, collaborative research clusters, and influential publications. Key themes include carbon balance, ecosystem services, ecological equilibrium, and the interplay between human development and natural systems. This study provides valuable insights into the evolving ecosystem balance research domain, guiding future investigations and fostering interdisciplinary collaboration to address pressing environmental challenges.
Analysis of the Effect of Tax Compliance, Electronic Tax Reporting Systems, and Management Perceptions on the Effectiveness of Tax Planning Strategies in Manufacturing Companies in Jakarta Loso Judijanto; Lia Nurina
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.713

Abstract

This study explores the intricate interplay of tax compliance, electronic tax reporting systems (ETRS) usage, and management perceptions in shaping tax planning effectiveness in Jakarta's manufacturing companies. Using a quantitative approach, a survey collected responses from 115 manufacturing enterprises, analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS). Significant positive correlations were found between tax compliance and ETRS usage, ETRS usage and tax planning effectiveness, and management perceptions and tax planning effectiveness. ETRS usage emerged as a mediator in the relationship between tax compliance and tax planning effectiveness, while management perceptions acted as a moderator in the link between ETRS usage and tax planning effectiveness. The study provides valuable insights into the dynamics influencing tax planning in the manufacturing sector, suggesting a synergistic approach for practitioners and offering policymakers guidance on technology adoption and ethical considerations in tax planning.
Sosialisasi Transformasi Lingkungan dan Kesadaran dalam Mendorong Praktik Pengelolaan Sampah yang Berkelanjutan Arief Budi Pratomo; Lia Nurina; Eko Wahyudi; Ramdan Yusuf; Loso Judijanto; Liasulistia Ningsih; Aglis Andhita Hatmawan
Eastasouth Journal of Impactive Community Services Vol 2 No 01 (2023): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v2i01.163

Abstract

Praktik pengelolaan sampah yang ramah lingkungan dan inovatif menjadi semakin penting untuk mengatasi kompleksitas masalah ini. Dalam konteks ini, perluasan infrastruktur pengelolaan sampah yang efisien, promosi gaya hidup berkelanjutan, dan peningkatan kesadaran masyarakat tentang dampak langsung dari perilaku sehari-hari terhadap lingkungan menjadi kunci untuk mencapai tujuan keberlanjutan. Dengan mengatasi masalah manajemen sampah secara holistik, Indonesia dapat membuka jalan untuk model pembangunan yang lebih berkelanjutan dan ramah lingkungan. Langkah-langkah konkret, seperti peningkatan infrastruktur daur ulang, pengurangan penggunaan plastik sekali pakai, dan pendidikan masyarakat tentang praktik pengelolaan sampah yang bertanggung jawab, akan menjadi landasan penting dalam menjawab tantangan ini secara efektif. Dalam beberapa tahun terakhir, pertumbuhan urbanisasi dan konsumsi di Indonesia telah meningkatkan volume sampah secara signifikan. Pengelolaan sampah yang tidak berkelanjutan tidak hanya mengancam lingkungan, tetapi juga memberikan dampak negatif terhadap kesehatan masyarakat. Oleh karena itu, diperlukan upaya bersama untuk mengubah paradigma masyarakat dalam memandang dan mengelola sampah.
THE INFLUENCE OF WORK CULTURE ON EMPLOYEE PERFORMANCE WITH WORK ENVIRONMENT AS A MODERATING VARIABLE Tobari Tobari; D Purnomo; Eva Yuniarti Utami; Edy Sambodja; Lia Nurina
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14574

Abstract

ABSTRACT This study is a quantitative study with an explanatory approach, namely an approach that uses a number of previous studies as the main reference for finding elements of novelty in the research being carried out. The data used in this study. The result in this article show that each variable used in this article has been successfully proven and can be accepted. This is because the P-Values are positive and below the significance level of 0.05, namely 0.004. In addition, in the next row, the P-Values also tend to be positive and below the significance level of 0.05, namely 0.000. This is because a good Work Culture can increase employee Commitment and Work Spirit which ultimately also has an impact on Employee Performance. Thus, the first and second hypotheses in this article can be accepted. Keywords: Work Culture, Employee Performance, Work Environment
Co-Authors Abdillah Arif Nasution Abdul Rosid Adrin Pilua Aglis Andhita Hatmawan, Aglis Andhita Agus Eko Sutriyono ARIEF BUDI PRATOMO Asri Ady Bakri Cusyana, Silvi Reni D Purnomo Dessy Evianti Dito Anurogo Edy Sambodja Eko Wahyudi Erwina Kartika Devi Eva Purnamasari Eva Yuniarti Utami Fatoni Zulkarnaen Junita Indriyati Liasulistia Ningsih LITAMAHUPUTTY, JACOMINA VONNY Loso Judijanto Mardiyati Mardiyati Marjono Marjono Muh. Zulfi Qadri MUHAMMAD YUSUF Muzayyanah Yuliasih Napiajo Napiajo Nindy Puspitasari Nurganda Siregar Ramdan Yusuf Rieneke Ryke Kalalo Rina Destiana Rudi Ginting Sarwono Sarwono Sitti Hartati Hairuddin Syarif Ahmadin Tobari Tobari Utami, Sari Wa Ode Suwarni Wahyu Purwandari