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All Journal International Journal of Business and Applied Economics (IJBAE) Indonesian Journal of Community Engagement
Rina Tjandrakirana DP
Faculty of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Factors Analysis of Influencing Tax Management with Indicators Effective Tax Rates for Food Companies Beverage Listed on the Indonesian Stock Exchange Ermadiani; Rina Tjandrakirana DP; Burhanuddin
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6202

Abstract

This research aims to investigate the influence of profitability, leverage, company size, and sales growth on tax management using the Effective Tax Rate (ETR) indicator in Food and Beverages companies listed on the Indonesia Stock Exchange during the 2018-2022 period. This research uses an associative approach in data analysis and multiple regression test methods with secondary data originating from company annual reports. The research results show that profitability as measured by Return on Assets (ROA) has a negative influence on tax management as measured by the Cash Effective Tax Rate (CETR). Leverage also has a negative influence on tax management, while company size has a positive influence on tax management. In addition, sales growth has a negative influence on tax management. These findings highlight the importance of these factors in determining the tax management policies of Food and Beverages companies in Indonesia. This research implies that company management can consider profitability, leverage, company size, and sales growth in planning their tax strategies.
Determinant Analysis of the Value of LQ45 Index Companies Listed on the Indonesian Stock Exchange Rina Tjandrakirana DP; Ermadiani; Abukosim
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6204

Abstract

This research aims to test and find empirical evidence regarding the influence of enterprise risk management (ERM) disclosure, company size, profitability, and leverage on company value. The type of data used is secondary data in the form of company annual reports on companies listed on the Indonesia Stock Exchange. The population in this study is the LQ45 index companies for 2020-2022, and the sampling technique used is the purposive sampling method. In this study there are four independent variables and one dependent variable. The dependent variable in this research is company value, while the independent variable consists of four variables, namely Enterprise Risk Management (ERM) disclosure, company size, Profitability, and Leverage. The analysis technique used is classical assumption testing consisting of a normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test as well as hypothesis testing including multiple linear regression, individual parameter significant test (t-test), simultaneous significant test (F test) and coefficient of determination. The results of this research analysis state that Enterprise Risk Management disclosure has a negative and insignificant effect on company value, and company size has a negative and significant effect on company value. Meanwhile, Profitability and Leverage have a positive and significant effect on company value.
Cultivating Investment Awareness From an Early Age for High School Students at Raudhatul Ulum Sakatiga Islamic Boarding School, Ogan Ilir Regency Khairani Putri Agustin; Muhammad Nazhif Kurdiawan Riza Utama; Fazila Maharani; Rina Tjandrakirana DP; Alditya Aris Rinandy
Indonesian Journal of Community Engagement Vol. 2 No. 3 (2025): (September) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v2i1.84

Abstract

This community service activity aims to address the low understanding of investment and financial management among Islamic boarding school students as part of efforts to strengthen financial literacy from an early age. The program was carried out at Raudhatul Ulum Islamic Boarding School Integrated High School in Sakatiga, Ogan Ilir Regency, involving 40 students. The activity included interactive lectures, discussions, simulations, and practical mentoring over three days. The results showed that participants were able to understand the basic concepts of financial management, recognize various forms of simple investments, and demonstrate wiser attitudes toward managing their pocket money. This activity is expected to foster a culture of financial literacy among students and serve as an initial step in developing a smart, independent, and future-oriented young generation.  
Co-Authors Abukosim, Abukosim Alditya Aris Rinandy Burhanuddin Ermadiani Fazila Maharani Khairani Putri Agustin Muhammad Nazhif Kurdiawan Riza Utama