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All Journal Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Bina Bangsa Ekonomika Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Penelitian dan Pengabdian Masyarakat
Putri Wulandari
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dwi Fitrianingsih; Putri Wulandari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.480

Abstract

This study was conducted to determine the Effect of the Audit Committee and Audit Quality on Tax Avoidance in Food and Beverages Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The number of samples taken was 13 Food and Beverages Manufacturing Companies that were included in the criteria. The audit committee is measured by the number of audit committee members and the quality of the audit is measured by dummy variables. Tax avoidance as a dependent variable is measured by the cash effective tax rate (CETR). The method used to analyze the relationship between variables in this study is multiple linear regression analysis.       The results of the Hypothesis test show that the Audit Committee has a significant positive effect on Tax Avoidance, Audit Quality has a negative insignificant effect on Tax Avoidance. Simultaneously, the Audit Committee and Audit Quality Have a Significant Positive Effect on Tax Avoidance
STRATEGI PENGELOLAAN KEUANGAN SEKOLAH MELALUI PENDEKATAN GREEN ACCOUNTING DI SMK INFORMATIKA SERANG Mega Arum; Putri Wulandari
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 2 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i2.211

Abstract

This study aims to explore and analyze the implementation of Green Accounting as a financial management strategy in schools. Green Accounting, or environmental accounting, is an approach that integrates environmental aspects into the financial management process, with the primary goal of improving resource efficiency and minimizing negative environmental impacts. Through a case study in several schools in Indonesia, this research identifies various Green Accounting practices that have been implemented and measures their positive impact on school financial management. The results of the study indicate that the implementation of Green Accounting can increase environmental awareness among students and school staff, and significantly contribute to reducing operational costs through more efficient resource management. Additionally, schools adopting this approach also demonstrate improvements in waste management and energy usage. These findings indicate that Green Accounting is not only beneficial for the environment but also provides economic benefits for educational institutions. Therefore, this research suggests that schools integrate Green Accounting into financial management policies and practices as a strategic step towards sustainability. The implementation of this approach is expected to cultivate a younger generation that is more environmentally conscious and capable of managing resources wisely in the future
Determinasi Persistensi Laba melalui Arus Kas Operasi, Volatilitas Penjualan, dan Tingkat Utang pada Perusahaan Sektor Keuangan di Bursa Efek Indonesia Periode 2020–2024 Ricka Hidayati Chaniago; Putri Wulandari
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4e5z9365

Abstract

This study aims to analyze the effect of operating cash flow, sales volatility, and leverage on earnings persistence in financial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Earnings persistence is an important indicator in assessing earnings quality and financial performance stability, particularly in the context of post-pandemic economic dynamics. This research employs a quantitative approach with a causal associative design. The data used are secondary data obtained from annual financial reports published on the official website of the Indonesia Stock Exchange and respective companies. The sample consists of 46 companies selected using purposive sampling. The data are analyzed using panel data regression to examine both partial and simultaneous effects among variables. The results are expected to indicate that operating cash flow, sales volatility, and leverage significantly influence earnings persistence. This study contributes to the development of agency theory and signaling theory and provides practical implications for management, investors, and creditors in financial decision-making.
Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance Neneng Hasanah; Putri Wulandari
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.11210

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kinerja keuangan, ketidakpastian lingkungan, pertumbuhan penjualan, dan intensitas aset tetap terhadap tax avoidance pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh 27 perusahaan yang memenuhi kriteria penelitian dengan periode pengamatan selama lima tahun, menghasilkan 135 objek pengamatan. Analisis data dilakukan menggunakan regresi data panel untuk menguji pengaruh masing-masing variabel independen terhadap tax avoidance. Hasil penelitian menunjukkan bahwa kepemilikan institusional, ketidakpastian lingkungan, pertumbuhan penjualan, dan intensitas aset tetap tidak berpengaruh terhadap tax avoidance. Sementara itu, kinerja keuangan berpengaruh signifikan terhadap tax avoidance. Temuan ini mengindikasikan bahwa praktik tax avoidance pada perusahaan sektor barang konsumen primer lebih dipengaruhi oleh kondisi kinerja keuangan perusahaan dibandingkan dengan faktor kepemilikan institusional, ketidakpastian lingkungan, pertumbuhan penjualan, dan intensitas aset tetap. Penelitian ini memberikan implikasi bahwa perusahaan perlu memperhatikan aspek kinerja keuangan dalam pengelolaan kewajiban perpajakan, sedangkan bagi regulator hasil penelitian ini dapat menjadi bahan pertimbangan dalam menyusun kebijakan pengawasan perpajakan yang lebih efektif.
Co-Authors Dwi Fitrianingsih Mega Arum Neneng Hasanah Ricka Hidayati Chaniago