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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Economic Reviews Journal Jurnal Masyarakat Indonesia LEBAH INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Sri Setia Ningsih, Sri Setia
STIE Ahmad Dahlan Jakarta
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Pelatihan Perhitungan Pajak Penghasilan Pasal 21 Dengan Metode TER di SMK LP3 Istana Jakarta Widyowati, Lestari Adhi; Ningsih, Sri Setia; Sihombing, Novfitri Landong Namora; Aam Aminah; Jalih, Jara Hardiyanti; Qadaar, Amiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.146

Abstract

The Law on Harmonization of Tax Regulations (UU HPP) mandates ongoing tax reform in the areas of organization, human resources, information and technology, databases, business processes and legal regulations. The government has issued a Government Regulation (PP) regarding Article 21 Income Tax (PPh), PP 58/2023, which is one of the tax reforms. Calculation of income tax article 21 is adjusted to PP no. 58 of 2023 and PMK no. 168 of 2023, is a change related to the latest tax regulations. The aim of the TER scheme is to help companies carry out calculations so that they can reduce the possibility of miscalculations when fulfilling their tax obligations. The aim of this community service activity is to overcome partners' problems, namely providing knowledge and training regarding income tax Article 21 and its calculations to teachers and vocational school students, especially accounting majors, so that they can equip students with knowledge of taxation with the latest regulations.
From paper to pixels: transforming financial practices in community qur’anic early childhood education Agustina, Yumniati; Nurcahyo, Widyat; Ningsih, Sri Setia
Lebah Vol. 18 No. 4 (2025): July: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v18i4.359

Abstract

This community engagement initiative, conducted as a collaboration program of several lecturers from various universities, aimed to strengthen the financial management capacities of Taman Pendidikan Al-Qur’an (TPA) Sufaini, a grassroots religious education center in Ciputat, South Tangerang. The institution, which offers free Qur’anic instruction to underprivileged children, faced persistent challenges in maintaining accurate and transparent financial records due to the absence of standardized accounting practices and limited technological literacy among its administrators. In response, a structured training program was designed and implemented to provide foundational knowledge of accounting principles and to introduce mobile-based digital bookkeeping tools that could be directly integrated into the institution’s daily operations. The methodology of the program emphasized participatory learning, contextualized instruction, and hands-on practice using actual institutional data. Evaluation was conducted through qualitative methods such as observation and dialogue. Approximately 85% of participants demonstrated significant improvements in preparing standardized financial reports and greater awareness of transparency and accountability. The outcomes revealed both the potential and limitations of digital financial literacy interventions in low-resource educational settings. While the training effectively introduced essential skills, sustainability remains contingent on continued support, institutional commitment, and access to adequate technology. This initiative contributes to broader discourses on community-based capacity building and highlights the role of higher education institutions in facilitating inclusive development through practical, needs-driven knowledge transfer. The experience at TPA Sufaini serves as a model for replicable interventions in similar contexts, with implications for scaling and long-term policy integration within informal education systems.
Pengaruh Perencanaan Pajak, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba pada Perusahaan Manufaktur pada Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2020-2024 Juliyanto, Juliyanto; Ningsih, Sri Setia; Efriadi, Adi Rizfal
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.942

Abstract

This study aims to analyze the effect of tax planning, leverage, and firm size on earnings management in manufacturing companies within the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs a quantitative approach using secondary data obtained from the companies annual financial reports. The sampling method used is purposive sampling based on specific criteria, resulting in 40 companies as the research sample. Data analysis is conducted through descriptive statistics, classical assumption tests, and hypothesis testing. The results indicate that firm size has a positive and significant effect on earnings management, while tax planning and leverage have no significant effect on earnings management. Simultaneously, tax planning, leverage, and firm size jointly influence earnings management.
Persistensi Laba, Leverage, Pengungkapan Sustainability Reporting dan Koefisien Respon Laba Perusahaan BUMN di Indonesia Setiadi, Iwan; Ningsih, Sri Setia
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 2 (2024): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i2.1776

Abstract

Penelitian ini bertujuan untuk menguji pengaruh persistensi laba, leverage dan pengungkapan sustainability report terhadap koefisien respon laba. Penelitian ini menggunakan analisis regresi linier berganda untuk menguji pengaruh langsung antara variabel independen dengan variabel dependen. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan sampel sebanyak 10 perusahaan BUMN atau 60 data observasi. Hasil penelitian menunjukkan bahwa persistenis laba dan pengungkapan sustainability report berpengaruh negatif dan signifikan terhadap koefisien respon laba , sedangkan leverage secara parsial tidak berpengaruh terhadap koefisien respon laba. Secara simultan seluruh variabel persistensi laba, leverage dan pengungkapan sustainability report terhadap koefisien respon laba.
Indonesian Capital Market Response to Tax Reforms: An Integrated Event Study Analysis with Methodological Robustness Febriyanti, Shella; Ningsih, Sri Setia
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3403

Abstract

This study examines how Indonesia’s capital market responds to major tax reforms, which hold the potential to influence investor behavior through shifts in risk perception, growth expectations, and confidence in fiscal direction. Using an event study approach, the analysis evaluates market reactions to ten key tax policies through mean-adjusted and market model return estimations. The sample consists of 29 listed companies across multiple sectors, producing 290 Cumulative Abnormal Return (CAR) observations. The testing process includes abnormal return calculations, t-statistics, the proportion of positive reactions, and several robustness checks to validate consistency across different event windows. The findings indicate that average CAR values are generally close to zero, with most policy events showing limited statistical significance. Policies that enhance business certainty, such as the Job Creation Law and the Harmonization of Tax Regulations Law (HPP), tend to generate clearer positive reactions. In contrast, policies that raise tax burdens or are associated with the pandemic show negative or insignificant effects. Sectoral results reveal that energy and mining tend to be more stable compared to infrastructure. The study is limited by its sample size and short-term focus, suggesting the need for broader sector inclusion, volatility-based or machine learning approaches, and macroeconomic or sentiment variables in future research
Co-Authors Aam Aminah Adi Rizfal Efriadi, Adi Rizfal Febriyanti, Shella Iwan Setiadi Jalih, Jara Hardiyanti Juliyanto, Juliyanto Lestari Adhi Widyowati Nurcahyo, Widyat Qadaar, Amiruddin Sihombing, Novfitri Landong Namora Yumniati Agustina