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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Research and Development Student TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Benarda
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kebijakan Dividen Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan Oktani, Nurdiah; Benarda
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.622

Abstract

This research aims to determine the influence of Dividend Policy, Debt Policy and Profitability on Company Value. This type of research is quantitative research. The population in this research are primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of samples in this research was 23 companies obtained using the purposive sampling method, so that 138 observation data were obtained. The type of data in this research is secondary data obtained in financial reports. The analysis technique used is panel data regression analysis with a significance level of 5%. This research was processed using Evies 9 software. The results of this research simultaneously show that Dividend Policy, Debt Policy and Profitability simultaneously influence company value. Partially, Dividend Policy and Debt Policy have no effect on net profit and Profitability has an effect on company value.
Pengaruh Profitabilitas, Struktur Modal dan Keputusan Investasi terhadap Nilai Perusahaan Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar di BEI Periode 2017- 2022 Ari Sri Rejeki Hidayah; Benarda
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 2 No. 1 (2024): Februari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v2i1.625

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Struktur Modal dan Keputusan Investasi terhadap Nilai Perusahaan. Profitabilitas diukur dengan menggunakan Return on Equity (ROE), Struktur Modal di ukur dengan Debt to Equity Rasio (DER) dan Keputusan Investasi di ukur dengan Price Earning Ratio (PER) . Sedangkan, Nilai Perusahaan dengan menggunakan price in book value (PBV). Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalh semua perusahaan sektor consumer non cyclicals yang terdaftar di Bursa Efek Indonesia periode 2017-2022. Jumlah sampel dalam penelitian ini sebanyak 30 perusahaan yang diperoleh melalui metode purpisive sampling, diperoleh data sampel sebanyak 180 data. Jenis data pada penelitian ini adalah data sekunder dengan metode penelitian kuantitatif . Penelitian ini diolah menggunakan eviews 9 dan menunjukan bahwa (1) Profitabilitas, Struktur Modal dan Keputusan Investasi secara simultan berpengaruh positif terhadap Nilai Perusahaan, (2) Profitabilitas berpengaruh positif terhadap Nilai Perusahaan, (3) Struktur Modal berpengaruh negatif terhadap Nilai Perusahaan dan (4) Keputusan Investasi berpengaruh positif terhadap Nilai Perusahaan.
PENGARUH SOSIALISASI, INSENTIF DAN SANKSI PAJAK TERHADAP KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN CIPUTAT Tri Wulan Septiyani; Benarda
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.190

Abstract

This research aims to determine the influence of socialization, incentives and tax sanctions on compliance in paying land and building taxes in Ciputat sub- district. This research uses quantitative methods with a population of 18,491 registered taxpayers in Ciputat Village. With a sampling technique of 400 respondents. This data analysis technique used descriptive statistical tests and hypothesis testing using SPSS version 25. The results of the tax socialization research show that it partially has an influence on compliance in paying land and building taxes. Tax incentives do not have a partial influence on compliance in paying land and building taxes. Tax sanctions show that they have a partial influence on compliance in paying land and building taxes and the research results simultaneously show that socialization variables, incentives and tax sanctions influence compliance in paying land and building taxes.
PENGARUH PENGETAHUAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN MAUK Seftiyanti, Shufi; Benarda
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.208

Abstract

His study aims to see the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying land and building tax in Mauk District with a quantitative approach. The population of the study was land and building taxpayers registered in Mauk District. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 99 samples. Data analysis used multiple linear regression with SPSS version 25. The results showed that the effect of tax knowledge had a positive effect on taxpayer compliance, and taxpayer awareness also had a positive effect on taxpayer compliance.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Gulo, Juli Anu; Benarda
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 3 No. 2 (2025): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, sanksi pajak, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak kendaraan bermotor baik secara parsial maupun simultan. Penelitian dilakukan di Kantor Samsat Cibinong dengan populasi sebanyak 143.485 wajib pajak kendaraan bermotor dan sampel 100 responden yang ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 10%. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap kepatuhan wajib pajak dengan nilai Fhitung 189,015 > Ftabel 2,14. Secara parsial, kesadaran wajib pajak, sanksi pajak, dan kualitas pelayanan pajak masing-masing berpengaruh signifikan dengan nilai thitung berturut-turut 7,216; 11,353; dan 6,892 yang lebih besar dari ttabel 1,660 dengan nilai signifikansi 0,000. Persamaan regresi yang diperoleh adalah Y = 3,780 + 0,178X1 + 0,503X2 + 0,155X3 + e. Dengan demikian, dapat disimpulkan bahwa ketiga variabel tersebut berkontribusi positif terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Cibinong.
Influence of Corporate Governance, Executive Character, Sales Growth and Company Size Against Tax Avoidance Maula, Palupi Iamatul; Benarda
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p112-125

Abstract

This study aims to determine the Influence of Corporate Governance on Independent Commissioners and Audit Committees, Executive Character, Sales Growth, and Company Size on Tax Avoidance. Tax Avoidance is a dependent variable and Corporate Governance, Executive Character, Sales Growth, and Company Size are independent variables. This type of research was carried out using quantitative methods and purposive sampling data collection techniques. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange during the period 2019-2023. The number of companies used as a research sample is 14 companies. The analysis method uses multiple regression analysis, F test and T test using Eviews 12. The results of the study show that Corporate Governance which is proxied to Independent Commissioners and the Audit Committee has no effect on Tax Avoidance, Executive Character has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance and Company Size has no effect on Tax Avoidance. Meanwhile, Corporate Governance which is proxied against Independent Commissioners and Audit Committees, Executive Character, Sales Growth, and Company Size have a significant simultaneous effect on Tax Avoidance.
MENANAMKAN JIWA ENTREPRENEURSHIP SEJAK DINI BAGI SISWA SMK MUHAMMADYAH 3 TANGERANG SELATAN Benarda; Nurjaya; Heri Iswanto
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 1 (2024): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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Abstract

Hakikat dari Entreperneurship atau kewirausahaan adalah sebuah proses yang kreatif dan inovatif dalam merespons kebutuhan dan peluang pasar. Sebagai contoh, jika hanya melibatkan mahasiswa dari Fakultas Ekonomi & Bisnis, maka akan sulit untuk mengembangkan produk yang kreatif dan inovatif sebagai bagian dari model bisnis yang akan diimplementasikan. Namun, dengan melibatkan mahasiswa dari berbagai program studi, dapat memberikan sinergi yang luar biasa. Di Universitas Pamulang, pelaksanaan PKM dipimpin oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM). Pengabdian kepada masyarakat merupakan salah satu kewajiban dosen sebagai bagian dari Tri Dharma Perguruan Tinggi, dengan tujuan membantu masyarakat tanpa mengharapkan imbalan. Kegiatan ini dilakukan secara konsisten di Universitas Pamulang, biasanya melibatkan mahasiswa dan dosen. Adanya PKM di perguruan tinggi diharapkan dapat memberikan kontribusi yang besar dalam pengembangan ilmu pengetahuan dan kepentingan masyarakat. SMK Muhammadiyah 3 Tangerang Selatan, dimana tantangan dalam bidang kewirausahaan adalah rendahnya minat berwirausaha terutama di kalangan siswa-siswi SMK. Beberapa alasan di balik rendahnya minat siswa untuk terlibat dalam wirausaha meliputi pertimbangan soal status sosial, kurangnya rasa percaya diri, dan ketidakpercayaan diri dalam menarik pelanggan. Faktor-faktor eksternal juga memainkan peran, termasuk kurangnya modal, kesulitan dalam mengatur waktu, ketakutan akan kegagalan tanpa melihat contoh kesuksesan orang lain, dan kurangnya pengetahuan tentang kewirausahaan). Kata Kunci: Entrepreneurship; Siswa; SMK Muhammadiyah 3; PKM; UNPAM
PENGARUH NON DEBT TAX SHIELD, CORPORATE TAX RATE, TANGIBILITY DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG maryanti; Benarda
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.351

Abstract

All companies need to manage and optimize their debt policies to ensure effective financial and operational activities. This study aims to analyze and test the effect of non-debt tax shields, corporate tax rates, tangibility, and company growth on debt policy. The population in this study was 70 infrastructure sector companies listed on the Indonesia Stock Exchange. Fifteen companies were selected through a purposive sampling method. This quantitative research used the e-views 12 program and multiple regression analysis. The test results indicate that non-debt tax shields, corporate tax rates, tangibility, and company growth simultaneously influence debt policy. Partially, non-debt tax shields and corporate tax rates do not influence debt policy, while tangibility and company growth influence debt policy.
PENGARUH BOOK TAX DIFFERENCES, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERTUMBUHAN LABA Fais Hidayat; Benarda
Jurnal Nusa Akuntansi Vol. 3 No. 1 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 1 Januari Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i1.356

Abstract

This study aims to examine the effect of Book Tax Differences, Firm Size, and Operating Cash Flow on Profit Growth in consumer non-cyclicals sector companies, specifically in the food and beverage sub-sector, listed on the Indonesia Stock Exchange for the period 2020–2024. The type of research used is quantitative research with secondary data sources, utilizing a purposive sampling method based on predetermined criteria. The results of this study indicate that Book Tax Differences, Firm Size, and Operating Cash Flow simultaneously have a significant effect on Profit Growth. Partially, Book Tax Differences has a significant effect on Profit Growth. Firm Size, on the other hand, does not have a significant partial effect on Profit Growth. Meanwhile, Operating Cash Flow partially has a significant effect on Profit Growth.
Co-Authors Ari Sri Rejeki Hidayah Fais Hidayat Gulo, Juli Anu Maryanti Maula, Palupi Iamatul Nurjaya Oktani, Nurdiah Seftiyanti, Shufi Syamsiar, Syamsiar Tri Wulan Septiyani