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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Ekasakti Pareso Jurnal Akuntansi Journal of Global Economic Research
Lady Silvera, Dica
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Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Profitabilitas, Likuiditas, Nilai Tukar, Inflasi, Suku Bunga dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur Makanan dan Minuman yang Terdaftar pada BEI Periode 2019 - 2021 Suriani, Elvi Sri Rahayu; Asmeri, Rina; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 1 (2024): Ekasakti Pareso Jurnal Akuntansi (Januari 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i1.1039

Abstract

This study aims to analyze and determine the effect of Profitability, Liquidity, Exchange Rate, Inflation, Interest Rates and Leverage on the Financial Distress of Food and Beverage Manufacturing Companies Listed on the IDX between 2019 - 2021. Techniques for collecting data use documentation. While the type of data is quantitative using secondary data. For the population using Food and Beverage Manufacturing Companies listed on the IDX for the 2019-2021 period, totaling 30 companies where the sampling is purposive sampling so that the total sample is 10 companies x 3 years = 30 financial statements. Then the data analysis uses multiple linear regression analysis, coefficient of determination, as well as t test and F test. The following are the results of the study (1) Profitability partially significantly affects financial distress. (2) Liquidity partially significantly affects financial distress. (3) The exchange rate partially does not significantly affect financial distress. (4) Inflation partially does not significantly affect financial distress. (5) Interest rates partially do not significantly affect financial distress. (6) Leverage partially does not significantly affect financial distress. (7) Profitability, liquidity, exchange rate, inflation, interest rates and leverage significantly affect financial distress.
Pengaruh Penerapan Sistem Akuntansi Keuangan Daerah, Standar Akuntansi Pemerintahan, dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Organisasi Perangkat Daerah Kota Bukittinggi) Putra, Dasmi; Salfadri, Salfadri; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 2 (2024): Ekasakti Pareso Jurnal Akuntansi (April 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i2.1063

Abstract

This study aims to  examine the  effect of  applying the regional financial accounting system, government accounting standards and human resource competence on the quality of local government financial reports (study in the local government organization of Bukittingi City). Research respondents are the Head of Service, Head of Financial Management and Staff of 28 Regional Apparatus Organizations in Bukittinggi City. Meanwhile, the total sample was 84 which was determined by purposive sampling. The technique in collecting data is through a questionnaire. Then the technique for analyzing the data in this study is multiple linear regression using SPSS 25. The study found that the application of the regional financial accounting system showed a significant influence on the quality of local government financial reports. Likewise, government accounting standards and human resource competencies show a significant influence on  the  quality of  local  government financial  reports.  Simultaneously, it  was  found  that  the application  of  regional  financial  accounting  systems,  government  accounting  standards  and human resource competencies significantly affected the quality of local government financial reports.
Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham Melalui Nilai Perusahaan Sebagai Variabel Intervenng pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Tahun 2016-2020 Fitria, Marlina; Chandrayanti, Teti; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i3.1093

Abstract

This research aims to prove and analyze the influence of liquidity and profitability on share prices through company value as an intervening variable in consumption sector companies on the Indonesia Stock Exchange. In this research, the companies used were companies in the goods and consumption sector which were selected using a purposive sampling method. The data used was from 2016 to 2020. The data processing was carried out using the help of the Eviews program. In this research, indirect influence testing with intervening variables was carried out using the Sobel Test method. Based on the results of testing the hypothesis, it was found that company liquidity had no significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. In testing the second hypothesis, it was found that company profitability had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesia Stock Exchange. testing the third hypothesis, it was found that company value had a significant effect on the share prices of companies in the goods and consumption sector on the Indonesian Stock Exchange.
Pengaruh Corporate Governance dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance pada Perusahaan Tambang di Bursa Efek Indonesia Periode 2019–2021 Wulandari, Suci; Sutardjo, Agus; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 2 No. 3 (2024): Ekasakti Pareso Jurnal Akuntansi (Juli 2024)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v2i3.1117

Abstract

This study aims to analyze and determine the effect of corporate governance and corporate social responsibility disclosure on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. Data collection techniques used are websites and documentation. The type of data is quantitative data with secondary data sources. The population used in this study are mining companies listed on the Indonesia Stock Exchange for 2019–2021 with a total of 47 companies by purposive sampling, so the number of samples is 11 companies x 3 years = 33 financial reports. The data analysis method in this study uses multiple linear regression analysis, the coefficient of determination, and hypothesis testing T-test and F-test. The results of this study indicate that: 1. The proportion of independent commissioners (KIND) partially has a significant positive effect on company tax avoidance (TAX) mines listed on the Indonesia Stock Exchange (IDX). 2. Partial institutional ownership (KI) has no significant effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 3. Managerial ownership (KM) partially has a significant negative effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 4. The audit committee (KA) partially has a significant positive effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 5. Corporate social responsibility disclosure (CSRD) partially has a significant positive effect on the tax avoidance (TAX) of mining companies listed on the Indonesia Stock Exchange (IDX). 6. The proportion of Independent Commissioners (KIND), Institutional Ownership (KI), Managerial Ownership (KM), Audit Committee (KA), and Corporate Social Responsibility Disclosure (CSRD) simultaneously have a significant positive effect on tax avoidance (TAX) of registered mining companies on the Indonesia Stock Exchange (IDX).
Pengaruh Capital Intensity, Konservatisme Akuntansi Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2019) Hasnita, Tara; Bakareng, Bakareng; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 1 (2023): Ekasakti Pareso Jurnal Akuntansi (Januari 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i1.777

Abstract

Abstract: This study aims to determine whether Capital Intensity, Accounting Conservatism, Corporate Social Responsibility have a significant effect on tax avoidance in Manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. Either partially or simultaneously. The type of data used in this study is quantitative data sourced from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange totaling 179 companies. The results of this study indicate that partially capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax evasion. Meanwhile, simultaneously capital intensity, accounting conservatism and corporate social responsibility have a significant effect on tax avoidance. Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Capital Intensity, Konservatisme Akuntansi, Corporate Social Responsibility berpengaruh signifikan terhadap penghindaran pajak pada perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Baik secara parsial maupun secara simultan. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang bersumber dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia berjumlah 179 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaran pajak. Sedangkan secara simultan capital intensity, konservatisme akuntansi dan corporate social responsibility berpengaruh signifikan terhadap penghindaraan pajak.
Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019) Pratiwi, Rahmatika; Rinaldo, Jhon; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 1 (2023): Ekasakti Pareso Jurnal Akuntansi (Januari 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i1.807

Abstract

Abstract: This study aims to determine the Effect of Deferred Tax Assets, Deferred Tax Expenses, and Company Size on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2019. The data collection technique used in this research is data collected from the annual financial reports of Manufacturing Companies which have been published through the Indonesian Stock Exchange website for 2017-2019. The results of this study indicate that: 1) Deferred Tax Assets have a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 2) Deferred Tax Expenses have a negative and insignificant effect on Profit Management in Manufacturing Companies that are listed on the Indonesia Stock Exchange for the 2017-2019 period. 3) Company size has a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 4) Deferred Tax Assets, Deferred Tax Expenses, and Company Size simultaneously has no significant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017 – 2019 period. Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2017-2019. Teknik pengumpulan data yang digunakan dalam penelitan ini yaitu data yang dikumpulkan dari laporan keuangan tahunan Perusahaan Manufaktur yang telah dipublikasikan melalui website Bursa Efek Indonesia tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa: 1) Asset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 2019. 2) Beban Pajak Tangguhan berpengaruh negatif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 2019. 3) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 2019. 4) Asset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017 – 2019.
Pengaruh Inventory Intensity, Capital Intensity, Likuiditas Terhadap Agresivitas Pajak (Studi pada Perusahaan Subsektor Pertambangan Batu Bara pada Bursa Efek Indonesia Tahun 2015-2019) Lapida, Lapida; Lady Silvera, Dica
Ekasakti Pareso Jurnal Akuntansi Vol. 1 No. 4 (2023): Ekasakti Pareso Jurnal Akuntansi (Oktober 2023)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v1i4.943

Abstract

The aim of the research is to prove and analyze individually or collectively the influence of inventory intensity, capital intensity, and liquidity on tax aggressiveness. The sample in this research is a coal mining company on the Indonesia Stock Exchange. The data used is from 2015 to 2019. The data analysis method to prove the truth of the hypothesis is multiple regression t-statistical testing and F-statistical testing. Hypothesis testing using the SPSS program. Based on the results of the hypothesis test, it was found that capital intensity and liquidity had a significant influence on tax aggressiveness in coal mining sub-sector companies on the Indonesia Stock Exchange, while inventory intensity had no significant effect on tax aggressiveness in coal sub-sector companies on the Indonesia Stock Exchange. Apart from that, inventory intensity, capital intensity, and liquidity all have a significant influence on tax aggressiveness in coal mining sub-sector companies on the Indonesia Stock Exchange.
PENERAPAN APLIKASI KOPERASI SIMPAN PINJAM BERBASIS DIGITAL PADA KOPERASI WANITA DESA TANGKIT JAMBI Erawati, Misni; Hizazi, Achmad; Heriyani, Heriyani; Lady Silvera, Dica; Hernando, Riski
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.152-158

Abstract

Proposal pengabdian ini bertujuan untuk mengatasi permasalahan yang dihadapi Koperasi Wanita RT.13 Desa Tangkit, Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangan, dimana untuk pencatatan keuangan yang dijalankan selama ini masih bersifat manual berbasis Microsoft Excel, sehingga membutuhkan waktu yang lama dan dapat menimbulkan kesalahan dalam perhitungan dan proses pembuatan laporan keuangan. Pengelolaan keuangan melibatkan pelatihan dan pendampingan dalam penggunaan aplikasi simpan pinjam berbasis digital yang dapat memudahkan dalam proses pencatatan dan pengelolaan keuangan. Di samping itu, setelah dilaksanakannya kegiatan pendampingan dan pelatihan akan dilakukan juga evaluasi terkait penggunaan aplikasi yang telah digunakan untuk pengembangan sistem yang lebih baik lagi jika ditemukan kekurangan ataupun kendala dalam penggunaannya. Melalui serangkaian kegiatan ini, diharapkan Koperasi Wanita RT. 13 Desa Tangkit Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangannya dapat berjalan lebih baik lagi.
Analisis Pengaruh Return on Equity (Roe), Debt To Equity Ratio (DER), Total Asset Turn Over (TATO), dan Price Earning Ratio (PER) Terhadap Harga Saham Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Nurhaliza, Nisa; Asmeri, Rina; Lady Silvera, Dica
Journal of Global Economic Research Vol. 1 No. 3 (2024)
Publisher : Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/25vg1x61

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh return on equity, debt to equity ratio, total asset turnover, price earning ratio terhadap harga saham pada Perusahaan Sub Sektor properti dan real estate di Indonesia  yang  terdaftar  di  Bursa  Efek  Indonesia  Periode  2018-2021.  Jenis  penelitian  yang digunakan adalah penelitian kuantitatif. Data yang digunakan adalah data sekunder. Populasi dalam penelitian merupakan perusahaan sub sektor properti dan real estate yang berjumlah 50 perusahaan. Teknik pengambilan sampel menggunakan metode purposive sampling, sehingga sampel berjumlah 12 perusahaan. Dengan kurun waktu penelitian 4 tahun menghasilkan data sebanyak 48 data. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, koefisien determinasi, dan pengujian hipotesis menggunakan uji-t dan uji F. Hasil penelitian menunjukkan bahwa berdasarkan uji-t return on equity secara parsial berpengaruh secara signifikan terhadap harga saham, berdasarkan uji-t debt to equity ratio secara parsial berpengaruh terhadap harga saham, berdasarkan uji-t   total asset turnover   secara parsial tidak   berpengaruh secara signifikan terhadap harga saham, berdasarkan uji-t price earning ratio secara parsial berpengaruh terhadap harga saham, Berdasarkan uji F return on equity, debt to equity ratio, total asset turnover, price earning ratio secara simultan berpengaruh signifikan terhadap harga saham. Pada analisis koefisien determinasi (R2 ) return on equity, debt to equity ratio, total asset turnover, price earning ratio hanya dapat menjelaskan sebesar 27,4% variabel harga saham perusahaan.
PENERAPAN APLIKASI KOPERASI SIMPAN PINJAM BERBASIS DIGITAL PADA KOPERASI WANITA DESA TANGKIT JAMBI Erawati, Misni; Hizazi, Achmad; Heriyani, Heriyani; Lady Silvera, Dica; Hernando, Riski
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i1.152-158

Abstract

Proposal pengabdian ini bertujuan untuk mengatasi permasalahan yang dihadapi Koperasi Wanita RT.13 Desa Tangkit, Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangan, dimana untuk pencatatan keuangan yang dijalankan selama ini masih bersifat manual berbasis Microsoft Excel, sehingga membutuhkan waktu yang lama dan dapat menimbulkan kesalahan dalam perhitungan dan proses pembuatan laporan keuangan. Pengelolaan keuangan melibatkan pelatihan dan pendampingan dalam penggunaan aplikasi simpan pinjam berbasis digital yang dapat memudahkan dalam proses pencatatan dan pengelolaan keuangan. Di samping itu, setelah dilaksanakannya kegiatan pendampingan dan pelatihan akan dilakukan juga evaluasi terkait penggunaan aplikasi yang telah digunakan untuk pengembangan sistem yang lebih baik lagi jika ditemukan kekurangan ataupun kendala dalam penggunaannya. Melalui serangkaian kegiatan ini, diharapkan Koperasi Wanita RT. 13 Desa Tangkit Kec. Sungai Gelam, Kab. Muaro Jambi dalam pengelolaan keuangannya dapat berjalan lebih baik lagi.
Co-Authors Achmad Hizazi Bakareng, Bakareng Erawati, Misni Fitria, Marlina Hasnita, Tara Heriyani, Heriyani Hernando, Riski Jhon Rinaldo Lapida, Lapida Nurhaliza, Nisa Pratiwi, Rahmatika Putra, Dasmi Rina Asmeri, Rina Salfadri, Salfadri Suci Wulandari Suriani, Elvi Sri Rahayu Sutardjo, Agus Teti Chandrayanti