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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi IJEBA (International Journal of Economic, Business & Applications) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Riset Akuntansi Aksioma Al-Kharaj: Journal of Islamic Economic and Business Jurnal ABDINUS : Jurnal Pengabdian Nusantara Accounting Profession Journal (APAJI) Jurnal Kajian Akuntansi dan Auditing ETAM: Jurnal Pengabdian kepada Masyarakat Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat JUTRIANCE Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rizke Wiliyanti
Universitas Singaperbangsa Karawang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Neuroscience Physics Public Health Social Sciences Other

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The Influence of Financial Literacy, Access to Capital, Motivation and Interest in Using E-Commerce on the Performance of MSMEs in Karawang Regency Rizke Wiliyanti; Venni Avionita; Kamaluddin Rahmat
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.33414

Abstract

This study aims to determine the influence of Financial Literacy, Access to Capital, Motivation, and Interest in Using E-commerce on the Performance of MSMEs. This study is a quantitative research using primary data in the form of questionnaires distributed online  (google form media) and offline (direct interviews with respondents). The sample in this study was determined by the Slovin formula with an error tolerance rate of 10% so that the number of respondents was as many as 300 MSME actors. The collected questionnaires are then tabulated and then processed using the SPSS version 26 application. The results of this study show that access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of MSMEs in Karawang Regency. The better access to capital, motivation, and interest in using e-commerce, the performance of MSMEs in Karawang district will increase. Meanwhile, the Financial Literacy variable has an insignificant relationship with the MSME Performance variable in Karawang Regency. Furthermore, the value of the Adjusted R-Square in this study is 0.618 which means that the variation in the variables of financial literacy (X1), access to capital (X2), motivation (X3), and interest in using e-commerce (X4) can explain 61.8% in the variation in the performance of MSMEs (Y). While the remaining 38.2% is influenced by other factors outside this study that can affect the performance of MSMEs.
Pengaruh Profitabilitas, Leverage, dan Risiko Perusahaan terhadap Penghindaran Pajak Sektor Basic Materials Periode 2020-2024 Karina Christanti Victoria Sitorus; Dian Hakip Nurdiansyah; Rizke Wiliyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.10517

Abstract

Low tax compliance in Indonesia reflects low tax morale and a lack of incentives for voluntary tax compliance. The purpose of this study is to examine the effect of profitability, leverage, and corporate risk on tax avoidance. The method used is a quantitative method using sec-ondary data obtained from the financial reports of basic material sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. Based on purposive sampling, the total sample of this study was 38 observations, with the sample data analysis technique being multiple linear regression. This study concludes that profitability has no effect on tax avoidance, leverage has a positive effect on tax avoidance, and corporate risk has a negative effect on tax avoidance.
PENGARUH PRICE EARNING RATIO, ECONOMIC VALUE ADDED DAN MARKET VALUE ADDED TERHADAP HARGA SAHAM (Studi Kasus Pada Industri Minyak Dan Gas Yang Terdaftar di Bursa Efek Indonesia Periode 2018–2023) Difiana Husein; Rizke Wiliyanti
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : ICMA Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.81

Abstract

This research aims to determine and examine the effect of Price Earning Ratio (PER), Economic Value Added (EVA), and Market Value Added (MVA) on stock prices in the Oil and Gas Industry listed on the Indonesia Stock Exchange, both partially and simultaneously during the 2018–2023 Period. The research population includes all oil and gas industry companies listed on the Indonesia Stock Exchange during the 2018-2023 period. The sample was determined using purposive sampling. Data analysis techniques use descriptive and verificative analysis with a quantitative approach. Hypothesis testing uses a multiple linear regression model and partial and simultaneous tests with IBM SPSS 23 software. The research results show that partially the Price Earning Ratio (PER) has an effect on stock prices, Economic Value Added (EVA) has an effect on stock prices. And Market Value Added (MVA) has an effect on stock prices. Meanwhile, simultaneously, Price Earning Ratio (PER), Economic Value Added (EVA) and Market Value Added (MVA)
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI Nur Evrina Wahyuni; Rizke Wiliyanti; Afifa Nurhanifah
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.461

Abstract

This study aims to analyze the effect of financial performance on stock prices through the components of Earnings per Share (EPS), Net Profit Margin (NPM), company size (SIZE), capital structure, and dividend policy. In this study, the data analysis used was multiple linear regression analysis with the classical assumption test previously performed as a condition for hypothesis testing. The samples used in this study are all construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period with 36 observational data. The technique used in selecting the sample is the purposive sampling technique. The results showed that Earnings per Share (EPS), company size (SIZE), and dividend policy partially had a significant positive effect on stock prices. While the Net Profit Margin (NPM) and capital structure partially have no significant effect on stock prices.
THE EFFECT OF PROFITABILITY, CAPITAL INTENSITY, AND TAX PLANNING ON TAX AVOIDANCE Hafiz Firmansyah; Eva Maria Sulastri; Rizke Wiliyanti
Accounting Profession Journal (APAJI) Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan menguji pengaruh profitabilitas, capital intensity, dan tax planning terhadap tax avoidance pada perusahaan sektor transportasi dan logistik di Bursa Efek Indonesia periode 2022-2024. Menggunakan metode purposive sampling, diperoleh 62 sampel data observasi yang diuji manggunakan teknik regresi linear berganda dengan bantuan Perangkat lunak IBM SPSS versi 26. Hasil penelitian menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance, capital intensity berpengaruh negatif sifnifikan terhadap tax avoidance dan tax planning berpengaruh positif signifikan terhadap praktik tax avoidance.
PENGARUH TINGKAT INFLASI, NON-PERFORMING LOAN, DAN RETURN ON ASSETS PADA PENYALURAN PEMBIAYAAN RAHN PADA PT PEGADAIAN Aulia Azzizatus Nurhalizza; Rizke Wiliyanti
Jurnal Kajian Akuntansi dan Auditing Vol. 22 No. 2 (2026): Oktober 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/948frk86

Abstract

This investigation purposes to analyze the influence of inflation rate, Non-Performing Loan (NPL), and Return on Assets (ROA) on rahn financing distribution at PT Pegadaian (Persero) during the period 2014–2024. Employing a quantitative approach with quarterly time series data (44 observations) and log-log multiple linear regression model, the results show that partially, only inflation has a negative and significant effect (β = -0.500; Sig. = 0.000). Meanwhile, NPL (β = -0.181; Sig. = 0.067) and ROA (β = 0.311; Sig. = 0.132) do not have significant partial effects. Simultaneously, the three variables significantly influence rahn financing distribution (F = 11.621; Sig. = 0.000) and explain 46.6% of its variation (R² = 0.466). These findings reinforce Contingency Theory, indicating that sharia financing distribution strategies must be dynamically adjusted to macroeconomic and internal company conditions. Practical implications for PT Pegadaian include utilizing inflation as an early warning system, maintaining NPL at a healthy level, and improving ROA through digitalization.
Tax Burden and Employee Performance in Response to the Average Effective Rate (TER) Scheme, with Perceptions of Fairness as a Mediating Factor (A Case Study of Company PQR Karawang, 2023–2024) Laurencia Dyta Amanda; Kosasih Kosasih; Angga Sanita Putra; Rizke Wiliyanti; Eva Maria Sulastri
Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2026): Action Research and Community Development
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/community.v5i1.379

Abstract

This study aims to analyze the effect of implementing the Article 21 Income Tax deduction policy through the Average Effective Rate (TER) scheme on employees’ tax burden and performance, by examining the role of perceived fairness as a mediating variable. The research method used was a quantitative causal-predictive approach involving 317 employees of PQR Karawang Company during the 2023–2024 period as the sample. Data analysis was conducted using the Structural Equation Modeling – Partial Least Squares (SEM-PLS) approach based on SmartPLS 4 software. The test results indicate that the TER scheme has a positive and significant effect on perceptions of fairness and a negative and significant effect on employees’ tax burden, but it does not have a significant direct effect on employee performance. The conclusion of this study confirms that perceived fairness acts as a full mediator. This indicates that simplifying tax withholding administration through the TER Scheme does not automatically improve employee performance without being supported by transparent communication that shapes employees’ perceptions of fairness, while also confirming Attribution Theory and Equity Theory.  
The Influence of Profitability, Capital Structure, and Non-Performing Loans on the Value of Banking Companies (2021–2024 Period) Reni Rismawati; Solihin Sidik; Rizke Wiliyanti
Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2026): Action Research and Community Development
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/community.v5i1.385

Abstract

The purpose of this study is to analyze and test the effects of profitability, capital structure, and Non-Performing Loan (NPL) on firm value, both partially and simultaneously during the 2021–2024 period. This study employs a quantitative method, using secondary data in the form of annual financial reports, and the study population and sample include all banking companies listed on the IDX. The analysis was conducted using. The results of the study indicate that, when considered individually, profitability (ROA and ROE) does not have a significant effect on the value of banking firms, whereas capital structure (DER) and NPL have a significant effect on the value of banking firms. Furthermore, the results of the simultaneous test prove that the variables ROA, ROE, DER, and NPL collectively influence the value of banking companies during the 2021-2024 period.
The Influence of Green Accounting, Capital Structure, and Firm Size on Firm Value Dwi Putri Handayani; Syamsul Huda; Rizke Wiliyanti
Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2026): Action Research and Community Development
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/community.v5i1.386

Abstract

The coal sub-industry plays a crucial role as an energy supplier and contributes significantly to Indonesia's economic development. Throughout the 2021–2024 period, the value of companies in this sub-industry fluctuated due to changes in global coal prices, government policies, and increasing attention to the implementation of sustainability principles. This condition illustrates that improved company performance does not always result in a proportional increase in company value. The purpose of this research is to analyse the value of coal sub-industry businesses listed on the Indonesia Stock Exchange from 2021 to 2024 according to three variables: green accounting, capital structure, and company size. The Debt to Equity Ratio (DER) measures capital structure, the natural logarithm of total assets (Ln Total Assets) measures company size, and green accounting is shown by the proportion of environmental expenditures to current year revenue. One way to look at a company's worth is by looking at its Price to Book Value (PBV) ratio. Financial statements, annual reports, and sustainability documents from companies are used to compile secondary data for this quantitative study, which combines descriptive and verification methodologies. Seventeen businesses and forty-six observations made up the sample, which was chosen using a purposive sampling technique. Using IBM SPSS Statistics, multiple linear regression was used to analyse the data. The results show that capital structure and green accounting do not significantly affect company value. On the flip side, its worth is positively and significantly affected by the size of the firm. Green accounting, capital structure, and business size all play a big role in determining a company's worth.
The Influence of Profitability, Capital Intensity, and Leverage on Tax Avoidance in Palm Oil Companies Listed on the Indonesia Stock Exchange (IDX) from 2020–2024 Endah Salsabilla Putri; Raden Nasution; Rizke Wiliyanti
Community: Jurnal Hasil Penelitian dan Pengabdian Masyarakat Vol. 5 No. 1 (2026): Action Research and Community Development
Publisher : Perkumpulan Dosen Tarbiyah Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/community.v5i1.401

Abstract

This study aims to analyze the influence of profitability, capital intensity, and leverage on tax avoidance in palm oil companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The study employs a quantitative approach using secondary data in the form of annual financial reports. From a population of 29 companies, 14 were selected via purposive sampling, resulting in 70 observations. After excluding three outlier observations, 67 observations were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 25. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), while profitability, capital intensity, and leverage are proxied by the Return on Assets (ROA), Capital Intensity Ratio (CIR), and Debt to Equity Ratio (DER), respectively. The results indicate that profitability has a significant negative effect on tax avoidance, capital intensity has no significant effect, and leverage has a significant negative effect on tax avoidance. Simultaneously, profitability, capital intensity, and leverage have a significant influence on tax avoidance, with an Adjusted R-squared value of 0.130, indicating that the model explains 13% of the variation in tax avoidance.
Co-Authors Adilah, Fikriyyah Afifa Nurhanifah Almanfarisi, Muhammad Gibran Angga Sanita Putra Aulia Azzizatus Nurhalizza Burhanudin, Mochamad Faishal Dian Hakip Nurdiansyah Difiana Husein Dwi Putri Handayani Edfan Darlis Endah Salsabilla Putri Eva Maria Sulastri Fety Nurlia Muzayanah Hafiz Firmansyah huda, Syamsul Huda Kamaluddin Rahmat Karina Christanti Victoria Sitorus Kosasih Kosasih KUSNANTO, DANANG Laurencia Dyta Amanda Nopiana, Medi Nur Evrina Wahyuni Pamungkas Satya Putra Rabhi Fathan Muhammad Raden Nasution Rani Apriani Rediawan Miharja Reni Rismawati Ria Nelly Sari Sembiring, Rinawati Shofwaana, Reyza Ardelia Solihin Sidik Soni Okabrian Soni Okabrian Susilo, Tri Amanda Syamsul Huda Venni Avionita WATI, VINCE RATNA Yudha, Alfiyan