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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Ratnasari, Niki; Meita, Iren
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 2 (2017): Special Issue Manajemen Keuangan, September 2017
Publisher : Economic Faculty, Attahiriyah Islamic University

The research aims to analyze the influence of corporate characteristic on the disclosure of corporate social responsibility with institutional ownership as a moderating variable. The population of this research is manufacture companies listed in Indonesia Stock Exchange (IDK) 2011-2015. Research sampling used purposive sampling technique. There are 22 samples that meet the criteria as a sample of research with 5 years of observation. The total sample studied was 110. The multiple regression analysis was used for hypothesis testing. The results indicate that firm size, firm age, and leverage have a significant influence on the corporate social responsibility; and simultaneously firm size, firm age, and leverage have a significant influence on the corporate social responsibility. Meanwhile, institutional ownership weakens the effect of firm size on the disclosure of social responsibility. While institutional ownership weakens the effect of firm age and leverage on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure, Firm Size, Firm Age, Leverage, Institutional ownership

PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Thendean, Claudia Adelina; Meita, Iren
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.

The Effect Of Changes In Corporate Income Tax Rates, Inflation And Inetrest Rates On Income Tax Revenues Meita, Iren; Nurdiniah, Dade
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2033

This study aims to identify the influence analysis of the Covid-19 Many companies have experienced the impact of Covid 19 so that they have laid off their employees, which is caused by weak public consumption and activity restrictions. Therefore the government provides a policy through tax incentives, namely reducing the corporate income tax rate to 22% from 25% previously, which will also affect tax revenue. In addition, there are several influencing factors, such as inflation and BI interest rates. So the purpose of this study is to analyze the effect of corporate income tax rates, inflation, and interest rates on income tax receipts in 2012-2021. This research analysis method uses secondary data. The data obtained comes from the documentation of the Central Director General of Taxes and the official website of the Central Statistics Agency (BPS) for 3 years (2012 â€“ 2021) every quarter. Data were analyzed using multiple regression analysis using the classical assumption test. The results of this study are that there is no significant effect between changes in rates on income tax revenues, there is a significant effect on the average profit margin between inflation on income tax revenues, and there is no significant effect between interest rates and income tax revenues.

The Effect of Changes in VAT Rates and Company Risks on Tax Avoidance in Coal Mining Companies Meita, Iren; Nurdiniah, Dade
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.818

One of the largest contributors to state income is mining companies, where in 2019 mining companies contributed tax revenues of IDR 33.43 trillion. Based on Law No. 11 of 2020 concerning Job Creation which amends the VAT Law Article 4A paragraph (2), Coal was previously not subject to VAT, and in 2022 the VAT rate will change to 11%, which was previously 10%, so from this explanation the aim of this research is to determine the relationship between changes in VAT rates on tax avoidance and the relationship between company risk and tax avoidance. The research object used is from the Indonesian Stock Exchange for Coal Mining Companies in Indonesia from the year corresponding to the start of VAT imposition and changes in rates, namely 2021-2023. Data were analyzed using multiple regression analysis, and to determine the sample using purposive sampling technique. From the results of the hypothesis test, it was found that there is no significant relationship between changes in VAT rates and tax avoidance, and there is a significant relationship between company risk and tax avoidance.

PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Thendean, Claudia Adelina; Meita, Iren
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.641

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.

Peningkatan Kemampuan Penyusunan Laporan Keuangan Sesuai SAK-EMKM (Pelatihan untuk Pelaku UMKM Binaan Pemkot Bekasi) Diyani, Lucia Ari; Kusumawati, Ratna Dewi; Meita, Iren
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2021): Mei
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i2.5046

Permasalahan yang dihadapi oleh pelaku UMKM secara umum adalah tidak tersedianya laporan keuangan yang dapat digunakan untuk mendapatkan pembiayaan dari bank dan juga institusi keuangan lainnya. Berdasarkan hal tersebut, kegiatan PkM ini dilakukan dengan tujuan untuk meningkatkan pengetahuan dalam membuat laporan keuangan yang sesuai dengan SAK-EMKM untuk peminjaman dana ke bank. Pelatihan dilakukan kepada pelaku UMKM binaan Pemerintah Kota Bekasi. Metode yang digunakan dalam pelatihan ini adalah pemaparan mater di dalam kelas oleh dosen sebagai narasumber dan dibantu oleh asisten dosen serta mahasiswa sebagai pendamping peserta. Total partisipan sebanyak 40 dan terbagi menjadi dua kelas. Kegiatan PkM dilakukan dari 4 Oktober 2019 hingga 12 Desember 2019. Hasil dari kegiatan ini memuaskan seperti yang terlihat dari hasil kuisioner kepuasan bahwa kegiatan pelatihan ini dapat meningkatkan kemampuan peserta dalam membuat laporan keuanganKata Kunci: Laporan keuangan; SAK-EMKM; UMKMÂ Improvement of Preparing Financial Statements Ability According to SAK-EMKM (Training for SME under Pemkot Bekasi)ABSTRACTÂ The problem faced by SMEs in general is they do not have financial reports that is accepted as a basis to provide loan funds by banks or other financial institutions. For this reason, the PkM activities are carried out with the aim of increasing knowledge in preparing financial statements in accordance with SAK-EMKM for lending funds to banks. Training is given to SMEs that are under Pemerintah Kota Bekasi. The method that used in this training is carried out in a class where each class is guided by a lecturer as a guest speaker and assisted by an assistant lecturer and a student as a participant companion. The total number of participants was 40 and divided into 2 classes. The PkM activity was conducted from October 4th, 2019 to December 12th, 2019. The PkM result is satisfying as seen from the results of the satisfaction questionnaire which stated that this training activity was able to increase their capabilities and their skills related to the preparation of financial statements.Keywords: Financial reporting; SAK-EMKM; UMKM

PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Thendean, Claudia Adelina; Meita, Iren
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.

Pelatihan Accurate Untuk Meningkatkan Kompetensi Siswa/I SMKN Kota Bekasi: Pengabdian Wijaya, Indra; Meita, Iren; Aulia Rahman, Huda
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4887

Program Pengabdian kepada Masyarakat (PkM) bertajuk "Pelatihan Accurate untuk Meningkatkan Kompetensi Akuntansi" telah dilaksanakan di SMKN 1 Kota Bekasi, Bintara, yang memiliki fokus kejuruan pada bidang Akuntansi, Manajemen, dan Rekayasa Perangkat Lunak. Kegiatan ini diinisiasi berdasarkan kebutuhan mendesak dari pihak sekolah untuk membekali siswa dengan keterampilan praktis aplikasi Accurate, khususnya pada materi kas kecil (petty cash) dan rekonsiliasi bank yang sangat relevan dengan operasional dunia usaha. Selain itu, pelatihan ini bertujuan memperluas wawasan siswa agar tidak hanya terpaku pada penguasaan software MYOB, tetapi juga kompeten dalam menggunakan Accurate. Sebanyak 35 siswa kelas 11 berpartisipasi dalam kegiatan yang dilangsungkan secara tatap muka ini. Metode pelaksanaan yang diterapkan adalah service-learning, yang mencakup tiga fase utama: tahap persiapan, pelaksanaan pelatihan, dan tahap evaluasi. Hasil evaluasi menunjukkan lonjakan kompetensi yang signifikan; jika sebelumnya 50% siswa kurang paham dan 50% hanya cukup paham, pasca-pelatihan tercatat 50% peserta mencapai kategori sangat baik dan 25% lainnya berada pada level baik. Dari sisi respons peserta, 58% menyatakan sangat puas dan sisanya merasa puas, disertai harapan agar program ini dapat berlanjut dengan modul pembelajaran yang lebih variatif di masa mendatang.

EDUKASI PERPAJAKAN BAGI GENERASI Z MELALUI SISTEM PAJAK DIGITAL Wijaya, Indra; Nurdiniah, Dade; Meita, Iren
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 3 (2024): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i3.22524

Abstrak: Generasi Z memegang peranan penting dalam pembangunan negara di masa depan, untuk itu edukasi perpajakan sangatlah penting bagi generasi Z sebagai sasaran edukasi perpajakan dengan memanfaatkan perkembangan tekhnologi informasi salah satunya berbentuk sistem pajak digital. Tujuan dari dilaksanakannya kegiatan ini adalah untuk memberikan edukasi perpajakan kepada generasi Z melalui sistem pajak digital. Kegiatan ini dilaksanakan melalui tiga tahap, yaitu persiapan, pelatihan atau pemaparan materi dan evaluasi. Mitra pada kegiatan ini adalah SMKN 2 Kota Bekasi dan Siswa/Siswi Kelas 9 sebanyak 34 orang yang menjadi peserta. Hasil akhir dari edukasi ini diperoleh peningkatan pemahaman generasi Z terhadap materi yang disampaikan, ini dibuktikan melalui hasil pre-test dan post-test yang sebelum mengikuti kegiatan edukasi perpajakan tingkat pemahaman peserta 60-90% dan setelah mengikuti edukasi tingkat pemahaman peserta meningkat menjadi 90-100%, serta adanya tingkat kepuasan mitra sebesar 81% yang mengarakan sangat puas, 15% mengatakan puas, dan 4% mengatakan cukup puas. Tingkat kepuasan yang sangat tinggi sebesar 81% menunjukkan bahwa edukasi perpajakan ini telah memenuhi harapan peserta sesuai dengan kebutuhan mereka saat ini.Abstract: Generation Z plays an important role in the country's development in the future, for this reason tax education is very important for generation Z as a target for tax education by utilizing developments in information technology, one of which is in the form of a digital tax system. The aim of carrying out this activity is to provide tax education to generation Z through a digital tax system. This activity is carried out in three stages, namely preparation, training or presentation of material and evaluation. The partners in this activity were SMKN 2 Bekasi City and 34 Class 9 students who were participants. The final result of this education was an increase in generation Z's understanding of the material presented, this was proven through the results of the pre-test and post-test, where before taking part in the accounting education activity, the participants' level of understanding was 60-90% and after taking part in the education, the participants' level of understanding increased to 90-90%. 100%, and there is a partner satisfaction level of 81%, which means they are very satisfied, 15% say they are satisfied, and 4% say they are quite satisfied. The very high level of satisfaction of 81% shows that this tax education has met participants' expectations according to their current needs.

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