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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Journal of Innovation and Community Engagement
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Simple Financial Management Education with Lamikro for Cake and Pastry Business Rousilita Suhendah; Christin Angelia; Clara Felixa Tridian
Journal of Innovation and Community Engagement Vol. 6 No. 2 (2025)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v6i2.11076

Abstract

Education on simple financial management using the Lamikro application carried out by the community service team with Marife Cake & Pastry as a partner aims to provide an understanding of the need to separate business and personal financial management. This training also provided education on the technical use of the Lamikro application in preparing profit and loss reports and balance sheets since this application is easy to understand for everyone. Marife Cake and Pastry, located in the Bekasi area, has difficulty managing finances. The partners of this community service program still mixed business and personal finances and had not been calculating the profit or income from the business they have been pursuing so far. The owners of this micro, small, and medium business did not yet have a good understanding of financial management and financial reporting. Marife Cake and Pastry managed its finances traditionally, not separating business finances from personal finances. As a result, this business had difficulty determining the actual business profit. To overcome this, the community service team provided training on simple financial management using the Lamikro application. This educational activity was in the form of training on managing MSME business finance and using the Lamikro application to record every financial transaction. After following the training, Marife Cake and Pastry can utilize the Lamikro application to create financial reports and manage business and personal finances separately. The owner also gains insight into the assets owned by his business.
Pengaruh Beban Pajak Tangguhan, Leverage, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Moderasi Komisaris Independen pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021-2024 Muhammad Adrian; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10799

Abstract

This study aims to examine the influence of deferred tax expense, leverage, and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focuses on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using the purposive sampling method, a sample of 31 companies was obtained, totaling 124 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM), processed through EViews 12 software. The results indicate that leverage has a significant positive effect on tax avoidance, while earnings management has a significant negative effect. Meanwhile, deferred tax expense has no effect on tax avoidance. Regarding the moderating role, the test results show that independent commissioners are unable to moderate the influence of deferred tax expense, leverage, or earnings management on tax avoidance. This suggests that the internal oversight function through the proportion of independent commissioners has not yet provided a significant impact on corporate tax policies in this sector.
Reaksi Pasar Modal Indonesia terhadap Peresmian Danantara pada Saham Perusahaan Indeks IDX BUMN20 di Bursa Efek Indonesia Nadhea Hasna Annisa; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10812

Abstract

The objective of this study is to examine whether significant differences exist in abnormal returns, trading volume activity, and trading frequency of firms included in the IDX BUMN20 Index on the Indonesia Stock Exchange before and after the inauguration of Danantara. The research employs secondary data derived from IDX BUMN20 constituent firms, covering a three-day window prior to and a three-day window following the event. The sample was selected using purposive sampling, yielding a total of 20 firms. Data analysis was conducted using EViews version 12. The empirical results indicate that there are no statistically significant differences in abnormal returns, trading volume activity, or trading frequency in the periods before and after the inauguration of Danantara.
Analisis Pengaruh Pengukuran Potensi Kebangkrutan Metode Altman Z-Score, Zmijewski X-Score dan Springate S-Score Terhadap Harga Saham pada Perusahaan Subsektor Media dan Hiburan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Kurnia Sari Dewi; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10820

Abstract

This study aims to examine the effect of bankruptcy potential measurement methods namely the Altman Z-Score, Zmijewski X-Score, and Springate S-Score on stock prices. The study utilizes secondary data obtained from media and entertainment subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was selected using a purposive sampling method, comprising 12 companies with a total of 48 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM), processed using EViews 12 software. The results indicate that the Altman Z-Score has no effect on stock prices, the Zmijewski X-Score does not have a significant positive effect on stock prices, while the Springate S-Score has a significant positive effect on stock prices. These findings suggest that the Altman Z-Score and Zmijewski X-Score are less relevant in predicting market reactions to a company’s fundamental conditions.
Co-Authors Adrian, Muhammad Alifah M. Anwar Andrew Yonanda Angelina Angelina Arya Hadi Dharmawan Beddu Tang Chandra, Nadya Aurelia Christin Angelia Clara Felixa Tridian Daryatno, Andreas Bambang Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Fanny Andriani Setiawan Florencia Irena Lawita Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hasna Annisa, Nadhea Hendrata, Fiorensa Jasmine Heni , Heni Irene Kim Lie Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar, Karnawi Krisna, Nandan Lima Kurnia Sari Dewi Lie, irene kim Muhammad Adrian Muhammad Yusuf Nadhea Hasna Annisa Nikita Stevansyah Oktavia, Erika Prastyawan, Tangguh Bakit R. Sapto Hendri Boedi Soesatyo Rico Ricardo Rini Tri Hastuti Sari Dewi, Kurnia Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Thalia, Madeline