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All Journal EKONOMIS : Journal of Economics and Business KACANEGARA Jurnal Pengabdian pada Masyarakat International Journal of Economics, Management and Accounting
Agnes Susana Merry Purwati
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Penerapan Standar Pelaporan Keberlanjutan GRI dan Profitabilitas terhadap Nilai Perusahaan Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati; Imelda Sinaga
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1232

Abstract

This study was conducted with the aim of examining the effect of the implementation of Global Reporting Initiative (GRI) sustainability reporting standards and profitability on the value of companies listed on the stock exchange market on the Indonesia Stock Exchange. The sample was selected using purposive sampling method with multiple linear regression research model. The results obtained from this study can provide additional literacy for other researchers because based on data analysis, it can be concluded that neither the Global Reporting Initiative Standard (GRI Standard) nor profitability have a significant effect on the value of the companies that are the research sample. The implementation of the GRI Standard is expected to provide information on economic, environmental, and social impacts to improve reputation, build trust, and improve risk management which is currently presented separately from financial reporting, namely a separate sustainability report and is still voluntary disclosure.
Penguatan kesadaran pajak melalui edukasi dan pendampingan pengisian SPT Elektronik bagi guru dan karyawan sekolah Agnes Susana Merry Purwati; Victoria Ari Palma Akadiati; Andy Fitriyadi Dharma Tilaar; Yosef Hari Atmaja
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2026): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.3070

Abstract

Transformasi digital di bidang perpajakan menuntut setiap wajib pajak, termasuk guru dan karyawan sekolah, untuk memiliki pemahaman yang memadai dalam mengakses serta memanfaatkan layanan pelaporan pajak secara digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran pajak sekaligus kemampuan teknis guru dan karyawan sekolah mitra dalam pengisian Surat Pemberitahuan Tahunan (SPT) Elektronik. Pelaksanaan kegiatan dilakukan melalui metode edukasi interaktif yang disertai dengan pendampingan personal secara langsung dalam penggunaan layanan e-filling, sehingga peserta dapat memahami setiap tahapan pengisian SPT secara praktis. Pendekatan partisipatif diterapkan agar peserta terlibat aktif dalam seluruh rangkaian kegiatan, mulai dari pemaparan materi hingga praktik langsung dan diskusi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai kewajiban perpajakan, regulasi dasar yang berlaku, serta prosedur pelaporan pajak secara elektronik. Selain itu, peserta menunjukkan peningkatan kemampuan dalam mengakses sistem e-filling dan mengisi SPT Elektronik secara mandiri tanpa ketergantungan pada pihak lain. Kegiatan pengabdian kepada masyarakat ini memberikan dampak positif dalam membentuk budaya sadar pajak di lingkungan sekolah serta meningkatkan kepatuhan pelaporan pajak secara digital. Program ini diharapkan dapat menjadi model edukasi perpajakan yang berkelanjutan dan dapat direplikasi di lingkungan pendidikan lainnya.
The Influence of Financial Performance on Price to Book Value: Evidence from Banking Companies in Indonesia Marsandha Caristia Hermawan; Agnes Susana Merry Purwati; Victoria Ari Palma Akadiati
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1283

Abstract

This study investigates the influence of financial performance, proxied by Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Net Profit Margin (NPM), on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Employing a quantitative approach, the research applies multiple linear regression analysis to examine the relationship between financial performance indicators and firm value. The population includes all banking companies listed on the exchange, while the sample was determined using purposive sampling based on specific criteria relevant to the study, yielding 29 companies with 145 observations. Secondary data were obtained from annual financial reports published by the companies. The findings reveal that ROA does not significantly affect PBV, suggesting that asset-based profitability was not a primary determinant of firm value during the study period. In contrast, ROE shows a positive and significant effect on PBV, indicating that higher returns to shareholders enhance firm valuation. Meanwhile, DER and NPM both exhibit negative and significant effects on PBV, implying that increased leverage and higher profit margins were paradoxically associated with lower firm value. Furthermore, the simultaneous test confirms that ROA, ROE, DER, and NPM collectively exert a significant influence on PBV. These results highlight that investors assess banking companies by considering a combination of profitability and capital structure indicators rather than relying on a single ratio. The findings contribute to signaling and agency theories in the Indonesian banking context.
Co-Authors Andy Fitriyadi Dharma Tilaar Imelda Sinaga, Imelda Marsandha Caristia Hermawan Victoria Ari Palma Akadiati Yosef Hari Atmaja