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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Manajemen Riset Inovasi Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Kabar Masyarakat Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat Nian Tana Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economics and Strategic Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management
Elia Rossa
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, dan Biaya Overhead Pabrik terhadap Laba Bersih pada PT Duta Persada Teknik Alvian Nur Khakim; Cahyadi Husadha; Elia Rossa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.407

Abstract

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of this research show that raw material costs have a significant effect on net profit, direct labor costs have a significant effect on net profit, and factory overhead costs have a significant effect on net profit.
Pengaruh Ukuran Perusahaan, Struktur Aktiva, dan Pertumbuhan Penjualan Terhadap Struktur Modal: (Studi pada Perusahaan Makanan dan Minuman Periode 2019-2022) Raisa Raisa; Cahyadi Husadha; Elia Rossa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.409

Abstract

This research aims to analyze and test the influence of company size, asset structure and sales growth on capital structure. This research method uses a quantitative type of research. The data used in this research is secondary data in the form of company annual financial reports obtained through the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling so that 32 companies were obtained from 84 companies listed on the Indonesia Stock Exchange (BEI) and the number of observations was 128 sample data. Data processing in this research uses Eviews 12 software. The results of this research show that company size has a significant effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has a significant effect on capital structure.
Pengaruh Dewan Komisaris dan Corporate Social Responsibility terhadap Financial Performance Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Ryan Zulhariyahya; Cahyadi Husadha; Elia Rossa
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.410

Abstract

The implementation of the Board of Commissioners and Corporate Social Responsibility is important for a company. By implementing the Board of Commissioners and Corporate Social Responsibility properly and correctly, it will improve the image of the company, this will also improve the company's Financial Performance. This research aims to determine the influence of the Board of Commissioners and Corporate Social Responsibility variables on Financial Performance in banks listed on the IDX. The sampling technique in this research used purposive sampling which produced 29 samples over 4 years, namely 116 samples. The analytical method used is multiple regression analysis which is processed using Eviews Version 12. The research results show that only the Board of Commissioners has an influence on Financial Performance. while Corporate Social Responsibility has no effect on Financial Performance. Meanwhile, the results of the Board of Commissioners and Corporate Social Responsibility simultaneously have effect on Financial Performance.
Perbedayaan Masyarakat Berbasis Sustainable Development Goals (SDGS) di Desa Srimukti Alya Syafikah Rani; Elia rossa; Dara Dinanti; Fitri Sabiyla Yassarah; Khofidah Pujilestari; Muhammad Maulana Hafizh; Puthree Maria Situmorang; Radina Amalia Maharani; Yuyun Yuyun
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 3 (2024): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i3.2371

Abstract

Real Work Lectures (KKN) is a learning process for students at Bayankara University, Jakarta Raya. This KKN activity is carried out as part of community service and aims to gain new learning experiences that expand knowledge, skills and awareness in social life. The presence of students fosters motivation and innovation in society, this is in line with the role of universities as innovators. Students are committed to helping local communities overcome the challenges they face in the economic, educational, social, infrastructure and environmental fields. Students participate in village development efforts by developing the potential of village human resources and learning and providing information that is useful for village development. The location of this KKN was identified in the RT. 004/RW. 006, Srimukti Village, North Tambun District, Bekasi Regency, West Java. We chose this location because we wanted to increase public awareness about maintaining environmental cleanliness which is reflected in a number of waste points. We also want them to be active in creative activities that they can do at home.
PENGARUH REPUTASI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Basic Industry and Chemical yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Muhammad Faiz Hidayat; Sumarno M; Elia Rossa
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.289

Abstract

Penelitian ini bertujuan untuk mengkaji sejauh mana reputasi auditor dan ukuran perusahaan mempengaruhi keterlambatan penyelesaian laporan audit (audit report lag). Dengan menggunakan data sekunder dari laporan keuangan perusahaan manufaktur dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2019-2023, analisis kuantitatif dilakukan melalui regresi data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan secara signifikan mempercepat penyelesaian laporan audit, namun reputasi auditor tidak memberikan pengaruh yang signifikan. Meski demikian, secara bersama-sama, kedua variabel tersebut memberikan kontribusi terhadap variasi keterlambatan penyelesaian laporan audit.
Dynamics Of Working Capital, Profitability, and Capital Structure: Implications For Corporate Sustainability in The Context Of Effective Tax Rates Elia Rossa; Nera Marinda Machdar; Adler Haymans Manurung
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.437

Abstract

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.
Pengaruh Laverage, Earning Power dan Net Profit Margin Terhadap Manajemen Laba pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2019-2023 Fitri Nur Kaifa; Mulyadi Mulyadi; Elia Rossa
Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): PPIMAN : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.769

Abstract

This research uses a quantitative approach to analyze the effect of leverage, earning power, and net profit margin on profit management in Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019-2023. The population of this study consists of 92 companies listed in the Property and Real Estate index during 2019-2023, with a sample of 85 data. The results show that leverage has a negative effect on profit management, while earning power (EP) and net profit margin (NPM) have a positive effect on profit management. Keywords: , , , , .
PENGARUH PEMAHAMAN WAJIB PAJAK DAN PEMANFAATAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK DI KPP BEKASI UTARA DENGAN TAX VOLUNTEER SEBAGAI MODERASI Kiran Maharani; Mulyadi, Mulyadi; Elia Rossa
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.2000

Abstract

-filing terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak (KPP) Pratama Bekasi Utara, dengan peran Tax Volunteer sebagai variabel moderasi. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode purposive sampling. Data dikumpulkan melalui kuesioner yang disebarkan kepada 100 responden yang merupakan wajib pajak terdaftar di KPP Pratama Bekasi Utara. Analisis data dilakukan menggunakan regresi linier berganda dengan perangkat lunak SPSS 26 untuk menguji hubungan antar variabel, meliputi uji validitas, reliabilitas, asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa pemahaman wajib pajak dan pemanfaatan E-filing berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, peran Tax Volunteer terbukti memperkuat hubungan antara pemahaman wajib pajak dan kepatuhan, namun tidak memiliki pengaruh yang signifikan dalam memoderasi hubungan antara pemanfaatan E-filing dan kepatuhan wajib pajak. Uji validitas dan reliabilitas menunjukkan bahwa instrumen penelitian yang digunakan valid dan reliabel. Hasil uji asumsi klasik juga menunjukkan bahwa model regresi yang digunakan memenuhi syarat normalitas, tidak terjadi multikolinearitas, dan tidak mengalami heteroskedastisitas. Penelitian ini memberikan kontribusi bagi otoritas pajak dan pemangku kepentingan dalam meningkatkan kepatuhan wajib pajak dengan memperkuat edukasi perpajakan, optimalisasi penggunaan E-filing, serta peran aktif Tax Volunteer dalam mendampingi wajib pajak. Kata Kunci: Kepatuhan Wajib Pajak, Pemahaman Wajib Pajak, E-filing, Tax Volunteer
Pengaruh Perencanaan Pajak terhadap Keputusan Transfer Pricing pada Perusahaan Multinasional Elia Rossa; Arinda Dwi Cahyani; Azhar Huwaiza Fathoni; Dara Dinanti; Denya Saputri; Dwi Renaldy Putra; Daudy Erickson
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1488

Abstract

This research aims to examine the influence of tax planning on transfer pricing decisions in multinational companies. This research uses a literature study method. The theory used in this research is agency theory. The research results show that tax planning can be a consideration in making transfer pricing decisions in multinational companies. This research was conducted so that future researchers can understand in detail the theories and research results related to their research topic.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Co-Authors Achmad Zauhar Muqtafi Adler Haymans Manurung Afifah Rohmawati Aisyah Sekar Ningrum Ajeng Putri Wahyuningtyas Aldila Sukaputri Irmadani Alisya Athalia Alvian Nur Khakim Alya Syafikah Rani Amelia Destiyana Anissa Pujiwaty Arinda Dwi Cahyani Azhar Huwaiza Fathoni Cahaya Zulfah Cahyadi Husadha Dara Dinanti Daudy Erickson Dea Maharani Denya Saputri Dina Erliana Dwi Renaldy Putra Elsa Natali Eva Yanis Lafione Fathiyah Alifah Fitriyani Fitri Nur Kaifa Fitri Sabiyla Yassarah Herlina Yuliyanti Imas Mutikartini Putri Inday Hardika Jihan Salsabilah Khofidah Pujilestari Kiran Maharani Lissa Rahmawati Marcella Puspita Marta Marta Muh Farhan Yudamahendra Muhammad Esa Septian Muhammad Faiz Hidayat Muhammad Maulana Hafizh Muhammad Rivki Adrian Mulyadi Mulyadi Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Najwa Balqis Nanda Suci Handayani Umagap Nanditya Andini Nera Marinda Machdar Neyla Safitri Puthree Maria Situmorang Putri Afrilia Nurrochmah Radina Amalia Maharani Raisa Raisa Ryan Zulhariyahya Saefani Nur Hanifah Salsabila Salsabila Sania Sania Shafa Audina Sukmaningrum Sindy Septiani Siska Aprilia Rahmawati Siti Maisa Zahara Sumarno M Vina Hariyati Yosi Ika Putri Yuyun Yuyun