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All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Jurnal Indonesia Sosial Sains Journal of Accounting, Management and Economics Research Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) IIJSE EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI
Yanti, Harti Budi
Universitas Trisakti
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Increasing the Capacity of Azalea MSMEs through Logo Creation Training that Attracts Consumers: Peningkatan Kapasitas UMKM Azalea melalui Pelatihan Pembuatan Logo yang Menarik Konsumen Herawaty, Vinola; Nainggolan, Juara S.; Sudibyo, Yvonne Augustine; Yanti, Harti Budi; Imani, Dzikrina Nuril
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3914

Abstract

Azalea MSME, which focuses on local products in the form of handicrafts and snacks, faces challenges in building a strong and attractive brand identity. One of the main obstacles is the lack of understanding and skills in creating a representative business logo that matches the characteristics of the product. In fact, a good logo is an important element in branding and marketing strategies, especially in the digital era that demands strong and consistent visuals. This community service activity aims to empower Azalea MSME actors through logo creation training and an introduction to the basic principles of graphic design. The training includes theoretical material and direct practice using simple design applications. The implementation method includes the preparation stage, interactive training, evaluation of results, and publication of outputs. Lecturers, students, and alumni are actively involved in supporting this activity. With this training, Azalea MSME is able to increase product competitiveness by strengthening visual identity and more effective marketing strategies, so that it can expand market reach and create sustainable business growth.
Strengthening UMKM Capacity Through Simple Cash Flow Training Based on Participatory Action Research (PAR): Penguatan Kapasitas UMKM Melalui Pelatihan Laporan Arus Kas Sederhana Berbasis Partisipatory Action Research (PAR) Amalina, Nurhafifah; Anis, Idrianita; Yanti, Harti Budi; Dewi, R. Rosiyana; Fabiola, Livia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a sector that contributes significantly to Indonesia’s economy; however, most still face fundamental challenges in financial management, particularly in cash flow recording. This condition affects their ability to maintain liquidity, measure profits, and plan business development. The focus of this community service program is to improve financial literacy through training in the preparation of simple cash flow statements for members of the Komunitas Sukses Berjamaah Indonesia (KSBI). The objective of the program is to equip MSME actors with technical skills in cash flow recording while fostering collective awareness of the importance of financial transparency and accountability. The method employed is a community-based participatory approach (Participatory Action Research/PAR) conducted through several stages: needs identification, module development, interactive training, hands-on practice, mentoring, and pre-test and post-test evaluations. The results of the program indicate significant improvements: understanding of cash flow concepts increased from 45% to 85%, the ability to prepare cash flow reports rose from 30% to 82%, awareness of separating personal and business finances improved from 25% to 78%, and skills in using digital applications grew from 20% to 75%. In addition to enhanced technical skills, the program also generated social changes, including disciplined financial recording, the emergence of local leaders, and the establishment of a culture of financial transparency.
The Effect Of Income Tax Rate, Bonus Mechanism, And Tunneling Incentives On Transfer Pricing (Empirical Study Of Multinational Manufacturing Companies Listed On The Indonesia Stock Exchange 2018 - 2022) Utami, Mega; Yanti, Harti Budi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8219

Abstract

This study explores the influence of income tax rates, bonus mechanisms, and tunneling incentives on transfer pricing decisions within multinational manufacturing companies from 2018 to 2022. In an era of globalization, companies operating across multiple countries face varied tax regulations, making transfer pricing a crucial aspect of financial strategy and compliance. A total of 66 samples were selected using purposive sampling based on specific characteristics, utilizing secondary data obtained from annual reports on www.idx.co.id. The research employs logistic regression analysis, with hypothesis testing conducted using the t-test at a 5% significance level (α = 0.05), and SPSS 27 software as the statistical tool. The results indicate that income tax rates (sig. 0.153 > 0.05) and bonus mechanisms (sig. 0.449 > 0.05) do not significantly affect transfer pricing decisions. However, tunneling incentives exhibit a significant negative effect (sig. 0.010 < 0.05), suggesting that companies with higher tunneling incentives are less likely to engage in transfer pricing practices. The Adjusted R Square value of 49.7% suggests that nearly half of the variation in transfer pricing is explained by the model, while 50.3% is due to other unobserved variables. The findings offer valuable insights for financial managers and policymakers to strengthen transfer pricing regulations and improve tax compliance.
The Effect of Financial Performance and Corporate Social Responsibility on Firm Value with Firm Size as a Control Variable Umboh, Olivia Mariska; Yanti, Harti Budi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 2 (2025): March 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i2.860

Abstract

The main objective of this research is to explore how financial performance and corporate social responsibility influence the value of companies in the consumer goods industry in Indonesia, using firm size as a factor to consider. The study will concentrate on companies listed on the Indonesia Stock Exchange from 2021 to 2023. The research will gather data from previous studies and select samples based on specific criteria. A total of 285 samples will be analysed in this study. The data will be analysed using panel data regression analysis, which is suitable for examining how the variables interact with each other over the designated time period. The results of this research indicate that companies with higher profitability, as measured by Return on Assets (ROA), tend to have a greater firm value. Conversely, there was no notable impact on firm value from Corporate Social Responsibility (CSR), implying that consumers and investors may not rate CSR initiatives highly when evaluating company worth. Furthermore, the variable of firm size was shown to have a significant influence on firm value, with larger companies usually having a higher firm value.
Pengaruh Intensitas Modal, Kinerja Keuangan, Pertumbuhan Perusahaan dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Sektor Properties and Real Estate Siregar, Gloria Vivian Rosinda Angel; Yanti, Harti Budi
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13948

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, kinerja keuangan, pertumbuhan perusahaan, dan tata kelola perusahaan terhadap nilai perusahaan dalam sektor properties and real estate di Indonesia selama periode 2021-2023. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan sektor properties and real estate yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda yang diolah menggunakan SPSS versi 22. Hasil penelitian menunjukkan bahwa intensitas modal memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan. Kinerja keuangan yang diukur dengan ROA dan ROE menunjukkan hasil yang bervariasi; ROA tidak memiliki pengaruh signifikan, sedangkan ROE menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan. Pertumbuhan perusahaan tidak menunjukkan pengaruh signifikan terhadap nilai perusahaan. Tata kelola perusahaan memiliki pengaruh yang negatif dan signifikan terhadap nilai perusahaan.
PENGARUH PENGUNGKAPAN LINGKUNGAN, SOSIAL, TATA KELOLA (ESG), DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Harti Budi Yanti; Etania Ermadiela Hanjani
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.539

Abstract

Mendapatkan return saham yang tinggi merupakan motivasi seorang investor dalam membeli saham perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Pengungkapan Lingkungan, Sosial, Tata Kelola (ESG) dan Ukuran Perusahaan terhadap Return Saham. Penelitian ini menggunakan variabel kontrol, yaitu rasio profitabilitas yang diproksikan dengan Return on Equity dan rasio solvabilitas yang diproksikan dengan Debt to Ratio. Sampel penelitian ini adalah perusahaan dengan indeks LQ 45 dengan interval penelitian periode 2019-2023. Data yang digunakan adalah data sekunder yang didapat dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan. Teknik analisis data dengan menggunakan regresi data panel dengan metode purposive sampling, dengan jumlah sampel penelitian sebanyak 175 perusahaan. Penelitian ini menggunakan software Eviews 12. Penelitian ini diharapkan menjadi salah satu pertimbangan investor sebelum membeli saham dengan mempertimbangkan pengungkapan lingkungan, sosial, tata kelola (ESG) dan ukuran perusahaan. Hasil dari penelitian ini menyatakan bahwa: (1) Pengungkapan lingkungan berpengaruh positif terhadap Return Saham, (2) Pengungkapan sosial berpengaruh positif terhadap return saham, (3) Pengungkapan tata Kelola berpengaruh positif terhadap return saham, (4) Ukuran Perusahaan berpengaruh positif terhadap return Saham, (5) Profitabilitas tidak berpengaruh terhadap return saham, (6) Solvabilitas tidak berpengaruh terhadap return saham.
Pengaruh Perencanaan Pajak, Tunneling Incentive, Good Corporate Governance Terhadap Tindakan Transfer Pricing Dengan Kualitas Audit Sebagai Pemoderasi Anggraini, Feby Ayu; Yanti, Harti Budi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i6.59943

Abstract

This study aims to analyze the influence of tax planning, tunneling incentive, and good corporate governance on transfer pricing practices, with audit quality as a moderating variable. The research employs a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2024. Data analysis was conducted through multiple linear regression and moderation tests. The results reveal that tax planning and tunneling incentive have a positive significant effect on transfer pricing, while good corporate governance has a negative significant effect. Audit quality significantly moderates the relationship between tax planning and transfer pricing but does not moderate the relationships between tunneling incentive or good corporate governance and transfer pricing. These findings support agency and stakeholder theories and highlight the importance of audit quality and corporate governance in controlling aggressive transfer pricing practices.
Analysis of Green Accounting and Good Corporate Governance with Internal Audit Quality as a Moderating Variable on the Sustainability of Agribusiness Companies Listed on the Indonesian Stock Exchange in 2020-2022 Rosady, Gempar; Lenggogeni, Lenggogeni; Yanti, Harti Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2206

Abstract

This study aims to determine and obtain empirical evidence about the effect of the Green Accounting mechanism, Good Corporate Governance with Internal Audit Quality on the disclosure of Sustainability of agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022. The Internal Audit Quality mechanism is assessed through education and training, experience in public accounting firms, and the application of the whistle blowing system. The Good Corporate Governance mechanism is assessed through managerial ownership, institutional ownership, and independent commissioners. Green Accounting measurement is based on the Public Disclosure Program for Environmental Compliance (PROPER) which is seen from the company's annual report and sustainability report. The samples that became the object of this research were all agribusiness companies listed on the Indonesia Stock Exchange in 2020-2022 by meeting the predetermined criteria. The total research sample for three years of observation was 132 samples, using purposive sampling method. Data analysis was carried out using multiple linear regression methods. The results of this study indicate that Green Accounting have an effect on Sustainability Diclosure and Good Corporate Governance with Internal Audit Quality doesn’t have an effect on Sustainability disclosure.
The Effect of Competence, Time Budget Pressure and Professional Attitudes of Auditors on Internal Audit Quality With Role Conflict As a Moderating Variable Nurmawanti, Sylvia; Lenggogeni, Lenggogeni; Yanti, Harti Budi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2242

Abstract

This study aims to analyze the effect of competence, time budget pressure and professional  attitudes  of  Inspectorate  auditors  on  audit  quality  with  role  conflict  as  a moderating  variable.  The  population  in  this  study  were  all  functional  auditors  who worked  in  the  Banten  Province  Regional  Inspectorate  which  consisted  of  62  auditors. The sampling technique in this study was to use the census method. This technique was chosen because the researcher has a consideration that the total number of auditors at the Inspectorate  of  Banten  Province  is  still  relatively  small  and  can  be  used  as  a  sample entirely.  The  data  analysis  method  uses  descriptive  analysis  and  multiple  linear regression.  Based  on  the  results  of  this  study  indicate  that  competence,  time  budget pressure and professional attitudes of auditors have a positive effect on audit quality. In addition, role conflict is unable to moderate the relationship between competence, time budget pressure and professional attitudes of auditors with audit quality
Peran Komitmen Organisasi Memediasi Kompetensi dan Skeptisisme Profesional Terhadap Efektivitas Audit Investigasi Mustika, Yana; Yanti, Harti Budi
Jurnal Indonesia Sosial Sains Vol. 3 No. 10 (2022): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v3i10.723

Abstract

his study was conducted to examine and explain the effect of professional competence and skepticism on the effectiveness of investigative audits with organizational commitment as a mediating variable. The population in this study is the investigative auditor at the Auditor Utama of Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI). The sample in this study amounted to 59 investigative auditors. Collecting data using a questionnaire with a Likert scale. Data analysis used the Partial Least Square (PLS) method with an explanatory approach and WarpPLS 7.0 as an analytical tool. The results of this study indicate that professional competence and skepticism have a positive effect on the effectiveness of investigative audits. Meanwhile, organizational commitment can mediate the effect of competence and skepticism on the effectiveness of investigative audits.
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anggraini, Feby Ayu Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Ermanto Hidayat Etania Ermadiela Hanjani Fabiola, Livia Fathurachman Kautsar Febrina Thogamas Putri Ferby Claudia Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hidayatullah Hidayatullah Hijriyanah, Atikah Hilmawan, Abiyyuta Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Lenggogeni, Lenggogeni Leni Leni Maria Lidwina Sukarta Mariah Ulfa Mariah Ulfa Milda Putri, Tasya Muayyad, Deden Misbahudin Muhammad Ardillah Muhammad Wisnu Iksantoro Mustika, Yana Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Nurmawanti, Sylvia Putra, Rangga Mas Edwinda Putri Ramadhani Putri, Yoana Aulia Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Regina Jansen Arsjah Reni Lestari Rizky Ananda Rosady, Gempar Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Siregar, Gloria Vivian Rosinda Angel Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng Santoso Umboh, Olivia Mariska Undrian, Lysa Shienny Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi Zahra, Avissa