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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan The International Journal of Business Review (The Jobs Review) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Paradoks : Jurnal Ilmu Ekonomi
Yuztitya Asmaranti, Yuztitya
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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Pengaruh Mekanisme GCG Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN Saputri, Maya Aulia; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Dharma, Fitra
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 3, No 2 (2021)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

The purpose of this study is to examine the effect of mechanism of good corporate governance to accounting conservatism. Mechanism of good corporate governance are represented by three variables, namely composition of the board of independent commissioners, institutional ownership, and audit committee. The population are all state-owned enterprises listed on Indonesian Stock Exchange on 2015-2016, amounting to 20 companies. The data analysis technique used multiple regression analysis. Hypothesis testing is done using multiple linear regresion. The results show that the composition of the board of independent commissioners and institutional ownership has no influence on accounting conservatism, and variable audit committee has a positive influence on accounting conservatism.
Finance Sustainability to the Environmental Investment Alvira, Alvira; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Oktavia, Reni
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30076

Abstract

The aim of this research is to find the correlation between financial performance, firm size, foreign ownership as independent variables and environmental investment as dependent variable. The measurement of environmental investment is environmental investment total per assets total. This research is using quantitative approach that examined the correlation between variables through hypothesis testing. The sample of this research is 46 public listed mining companies in the period of 2014-2018 by purposive sampling method. The data and hypothesis analysis used correlation analysis. The results indicated that financial performance have positive correlation on environmental investment whereas firm size and foreign ownership do not have any correlation on environmental investment. Great environmental investment can lead to higher profit, reputation and legitimacy of the company.
Alih Teknologi Sederhana Pengepresan Logam dan Pendampingan Manajerial untuk Meningkatkan Produksi Kerajinan Adat Lampung di Industri Rumahan Asmaranti, Yuztitya
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol 8 No 3 (2024)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v8i3.561

Abstract

Aksesori adat Lampung yang diproduksi oleh industri rumahan di Bandar Lampung tidak hanya berperan dalam memenuhi kebutuhan ekonomi, tetapi juga berkontribusi dalam melestarikan budaya masyarakat Lampung. Namun, munculnya industri di luar Lampung yang memproduksi aksesori serupa, didukung oleh teknologi yang mampu meningkatkan kualitas dan kuantitas, menjadi tantangan bagi para pengrajin lokal. Program alih teknologi pengepresan logam yang dilakukan oleh Universitas Lampung kepada pengrajin aksesori adat Lampung bertujuan untuk meningkatkan kualitas dan kuantitas produk, yang pada gilirannya diharapkan dapat meningkatkan pendapatan mereka. Selain itu, pelatihan manajerial juga diberikan untuk membangun karakter kewirausahaan dan keterampilan administrasi keuangan para pengrajin. Dengan pendekatan yang komprehensif ini, diharapkan terjadi peningkatan kesejahteraan ekonomi para pengrajin, sembari melestarikan warisan budaya adat Lampung.
The Influence of Islamic Social Reporting and Financial Distress on Tax Avoidance with Profitability as a Mediating Variable: Study on Islamic Commercial Banks Fatmasari, Ines Muharromah; Dewi, Fajar Gustiawaty; Asmaranti, Yuztitya
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 3 (2025): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i3.1380

Abstract

This study analyzes the influence of Islamic Social Reporting (ISR) and Financial Distress on Tax Avoidance, with Profitability as a mediating variable, focusing on Islamic Commercial Banks in Indonesia. This quantitative research utilizes secondary data from annual financial reports of banks registered with the Financial Services Authority (OJK) from 2021 to 2023. The sample was selected using purposive sampling, yielding 33 observational data points from 11 Islamic Commercial Banks that met the criteria. Data analysis was performed using descriptive statistics, multiple linear regression, classical assumption tests, hypothesis testing, and the Sobel test with SPSS version 25. The results indicate that ISR has a positive and significant effect on Tax Avoidance, and Financial Distress also positively and significantly impacts Tax Avoidance. ISR is found to have a strong positive effect on Profitability, while Financial Distress negatively affects Profitability. Profitability itself demonstrates a positive effect on Tax Avoidance. Furthermore, Profitability mediates the relationship between ISR and Tax Avoidance, and also significantly mediates the relationship between Financial Distress and Tax Avoidance. These findings suggest that both transparency in socio-religious reporting and the financial condition of companies influence tax avoidance strategies, with profitability playing a crucial role in explaining this behavior.
Co-Authors Alvira, Alvira Dewi, Fajar Gustiawaty Dharma, Fitra Fatmasari, Ines Muharromah Lindrianasari Oktavia, Reni Saputri, Maya Aulia