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All Journal Jurnal Ekonomi : Journal of Economic The Indonesian Accounting Review Akuntansi Krida Wacana E-Dimas: Jurnal Pengabdian kepada Masyarakat Panrita Abdi - Jurnal Pengabdian pada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Mahasiswa Bina Insani JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Bisnis Terapan Jurnal Online Insan Akuntan Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Akuntansi dan Keuangan Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Jurnal Akuntansi dan Keuangan (JAK) Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Asian Journal of Community Services (AJCS) Jurnal Buana Pengabdian Indonesian Journal of Accounting and Governance
Lucia Ari Diyani
Universitas Bina Insani
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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The effect of firm size, financial ratios and cash flow on stock return Atika Yuliarti; Lucia Ari Diyani
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1313

Abstract

Stocks are kinds of financial instruments with high returns that have high levels of uncertainty. Before decide to invest the investor needs to formulate the expected rate of return. Companies with good financial performance will increase the value of the company so that the company's stock price increases and stock return also increases. The purpose of this research was to determine the effect of Firm Size, Return On Equity, Market Book Ratio, Current Ratio, Cash Flow from Operating Activities, Cash Flow from Investing Activities and Cash Flow from Financing Activities to Stock Return. The object of research used were seven pharmaceutical industry companies listed in BEI period the 2011-2016 with multiple analysis methods. The results of this study indicate that partially Market Book Ratio has a significant positive effect on Stock Return and Cash Flow from Financing Activities has a significant negative effect on Stock Return while Firm Size, Return On Equity, Current Ratio Cash Flow from Operating and  Investing Activities have no significant effect on Stock Return. All variables in this study simultaneously have a significant effect on Stock Return.
Can Company Size Moderate Transfer Pricing, Profitability, and Gender Diversity on Tax Aggressiveness? Lucia Ari Diyani; Huda Aulia Rahman; Muhammad Takrim
JURNAL ONLINE INSAN AKUNTAN Vol 10 No 2 (2025): Jurnal Online Insan Akuntan (Desember 2025)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v10i2.3827

Abstract

Taxes are recognized as one of the largest sources of income for the Indonesian state. Tax revenue comes from the community. Taxes are used by the government to fund state expenditures. Countries with stable economic capacity can be assessed from the achievement of the tax ratio in one period. The need for state revenue makes the government set a tax revenue target every year. This study examines whether company size can moderate the effect of transfer pricing, profitability, and gender diversity on tax aggressiveness. The research population comes from companies of manufacture that went public in the period of 2020-2023. The research sample used was 84 companies with a total data is 336, which were selected by purposive sampling. The method of this study is quantitative with analysis of panel data regression. The outcomes explained that there was a positive effect between transfer pricing and tax aggressiveness, negative effect between gender diversity and tax aggressiveness, while there was no effect between profitability and tax aggressiveness. In addition, company size is proven to be able to moderate the effect of transfer pricing and gender diversity on tax aggressiveness, but is unable to moderate profitability on tax aggressiveness.
PENINGKATAN BUDAYA MUTU MELALUI WORKSHOP SISTEM PENGENDALIAN MUTU INTERNAL Lucia Ari Diyani; Siti Dewi Winata; Sri Yuli Ayu Putri
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32010

Abstract

Abstrak: Kegiatan pengabdian kepada masyarakat ini dilaksanakan bagi para dosen dan tenaga kependidikan dengan mengangkat tema Sistem Penjaminan Mutu Internal (SPMI). Kegiatan ini dilakukan dengan metode pelatihan aktif, bertujuan untuk meningkatkan pemahaman dan kemampuan praktis peserta dalam menerapkan budaya mutu di lingkungan akademik. Kegiatan ini menghasilkan empat luaran utama: pertama, memperdalam pemahaman peserta mengenai konsep, prinsip, dan regulasi yang melandasi SPMI; kedua, memperkuat kompetensi dalam menyusun dokumen SPMI; ketiga, mendorong integrasi budaya mutu dalam pelaksanaan pembelajaran, penelitian, dan pengabdian kepada masyarakat; dan keempat, mempersiapkan institusi menghadapi audit mutu internal serta akreditasi. Kegiatan berlangsung selama empat hari dan diikuti oleh 47 peserta, terdiri atas 29 dosen dan 18 tenaga kependidikan. Sistem evaluasi dilakukan melalui pre test dan post test, evaluasi kepuasan dan evaluasi minat keberlanjutan. Hasil evaluasi menunjukkan peningkatan pemahaman peserta dari rata-rata 67 menjadi 85. Hasil evaluasi kepuasan menunjukkan tingkat kepuasan yang sangat tinggi. 87,2% dari total peserta menyatakan sangat puas dan 12,8% lainnya menyatakan puas. Selain itu, evaluasi terhadap minat keberlanjutan menunjukkan bahwa 100% peserta menginginkan mengikuti kegiatan lanjutan dengan topik Audit Mutu Internal. Seluruh peserta juga merekomendasikan agar kegiatan lanjutan segera dilaksanakan, sebagai langkah strategis dalam mempersiapkan audit mutu internal dan memperkuat budaya mutu secara berkelanjutan.Abstract: This community service activity was carried out for lecturers and education personnel with the theme of Internal Quality Assurance System (SPMI). This activity was carried out using active training method, aiming to improve participants' understanding and practical abilities in implementing quality culture in the academic environment. This activity produced four main outcomes: first, deepening participants' understanding of the concepts, principles, and regulations underlying SPMI; second, strengthening competence in compiling SPMI documents; third, encouraging the integration of quality culture in the implementation of learning, research, and community service; and fourth, preparing institutions to face internal quality audits and accreditation. The activity lasted for four days and was attended by 47 participants, consisting of 29 lecturers and 18 education personnel. The evaluation system was carried out through pre-tests and post-tests, satisfaction evaluations and evaluations of interest in sustainability. The evaluation results showed an increase in participants' understanding from an average of 67 to 85. The results of the satisfaction evaluation showed a very high level of satisfaction. 87.2% of the total participants stated that they were very satisfied and 12.8% stated that they were satisfied. In addition, the evaluation of sustainability interest showed that 100% of participants wanted to participate in follow-up activities with the topic of Internal Quality Audit. All participants also recommended that follow-up activities be implemented immediately, as a strategic step in preparing for internal quality audits and strengthening quality culture sustainably.
Co-Authors Atika Yuliarti Ayuni Rizki Wulandari Chita Oktapriana Dade Nurdiniah Devi Riana Estiarto, Lintang Putri Evi Yulianti Gizela Giovani Kusumah Hasbiya, Masitha Huda Aulia Rachman Huda Aulia Rahman Huda Aulia Rahman Huda Aulia Rahman Huda Aulia Rahman Indra Muis Indra Wijaya Iren Meita Iren Meita, Iren Kadek Wisnu Bhuana Kristiana Widiawati Kurniawan, Surya Hadi Layon Hocben Hutagaol Maulydina Wirnawati Muhammad Muhammad Takrim Ni Luh Putu Widya Giriyani Novia Risqi Rahmadani Nurdiniah, Dade Nurmala Alfiah Oktapriana, Chita Puspita, Dwiny Putri, Sri Yuli Ayu Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Ratna Dewi Kusumawati Retno Fitri Aningsih Siti Dewi Winata Sri Yuli Ayu Putri Surya Hadi Kurniawan Tri Wahyu Kusuma Awan Triana Chairunisa Winata, Siti Dewi Yogi Irfania