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All Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Iman dan Spiritualitas Journal Of Human And Education (JAHE) Innovative: Journal Of Social Science Research Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Journal Economic Business Innovation Green Economics: International Journal of Islamic and Economic Education
Liya Setiawati
STIE GEMA WIDYA BANGSA
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Syahrudin, Muhammad; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Abstract

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
MENJADI SMART DIGITAL DESA WISATA CIBIRU WETAN BERKAT PENDAMPINGAN DAN PELATIHAN Gunawan, Syam; Herlinawati, Erna; Wijaya, Dina Yulia; Setiawati, Liya; Surjaatmadja, Surachman; Nurhasanah, Neneng
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1562

Abstract

Through the Regent's Decree no. 556/KEP.770- DISBUDPAR/2020 concerning the Designation of Tourist Villages in the Bandung Regency Area, there is a lot of potential in the Cibiru Wetan Tourism Village area, including having beautiful natural phenomena, which can be an attraction for tourists to visit the Cibiru Wetan Tourism Village. and become the tourist destination of choice for domestic and foreign tourists to relieve fatigue and calm the mind (refreshing), by enjoying the beauty of the city of Bandung, regional tourism education in the form of traditional arts diverse and learn from nature and local culinary specialties. The aim of carrying out activities is to increase the independence of partners in digitizing the promotion of the Cibiru Wetan Tourism Village, Cileunyi District, Bandung Regency through the "Smart Digital" program so that it is widely known by domestic and foreign tourists, which has an impact on increasing the number of tourist visits. The method used is qualitative with the aim of finding out what is currently happening. The data analysis used in this service is an interactive model which has four stages, namely data collection, data reduction, data display, and conclusion/verification. Interactive model analysis was carried out during data collection and after completing data collection on answers to interviews.
Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Muhammad Syahrudin; Yuliani Istiqomah; Liya Setiawati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.649

Abstract

Abstract : The purpose of this study was to determine how much influence good corporate governance has on firm value using indicators of managerial ownership, institutional ownership, and independent commissioners. The data used in this study is secondary data taken from annual financial reports that have been audited and have the variables needed to process the data. The data analysis technique in this study is associative descriptive, using panel data tests and selecting the right model estimation by testing the Chow test, Hausman test, and Langrange multiplier test with the help of Eviews version 12. The results of this study indicate that good corporate governance, both partially and simultaneously, has no significant effect on firm value in manufacturing companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange in 2019-2021. Abstrak : Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh good corporate governance terhadap nilai perusahaan dengan menggunakan indikator kepemilikan manajerial, kepemilikan institusional, dan komisaris independen. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari laporan keuangan tahunan yang telah diaudit dan memiliki variabel-variabel yang dibutuhkan untuk mengolah data. Teknik analisis data dalam penelitian ini adalah deskriptif asosiatif, dengan menggunakan uji data panel dan pemilihan estimasi model yang tepat dengan melakukan pengujian uji Chow, uji Hausman, dan uji Langrange multiplier dengan bantuan Eviews versi 12. Hasil penelitian ini menunjukkan bahwa good corporate governance baik secara parsial maupun simultan tidak berpengaruh signifikan terhadap nilai perusahaan pada perusahaan manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021.
Peningkatan Literasi Investasi Aman bagi Ibu Muda melalui Sosialisasi di SD Islam Mutiara Hati Bandung Setiawati, Liya; Istiqomah, Yuliani; Pawitri, Wiwit
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 3 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i3.13580

Abstract

Perkembangan ekonomi dan keuangan di Indonesia meningkat pesat dalam beberapa tahun terakhir. Pertumbuhan ini mencerminkan optimisme terhadap kemajuan sektor ekonomi nasional, termasuk meningkatnya minat masyarakat dalam pengelolaan keuangan dan investasi. Di balik tren positif ini, masih terdapat tantangan besar berupa rendahnya literasi keuangan di sebagian kelompok masyarakat, terutama di kalangan ibu-ibu muda. Sayangnya, belum semua ibu-ibu muda dibekali pemahaman yang memadai tentang pengelolaan keuangan yang bijak dan investasi yang aman. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk memberikan edukasi dan sosialisasi tentang investasi yang aman bagi pemula, dengan fokus kepada ibu-ibu muda di lingkungan SD Islam Mutiara Hati Bandung. Melalui kegiatan ini, peserta diharapkan dapat memahami pentingnya berinvestasi secara cerdas, mengenali ciri-ciri investasi bodong, dan membangun kesadaran tentang perencanaan keuangan jangka panjang yang aman dan berkelanjutan. Metode pelaksanaan program PKM ini disusun secara sistematis melalui beberapa tahapan. Kegiatan sosialisasi investasi yang aman bagi pemula kepada ibu-ibu muda di SD Islam Mutiara Hati Bandung telah berjalan dengan lancar dan memberikan dampak positif bagi peserta. Melalui kegiatan ini, ibu-ibu muda yang sebelumnya kurang memiliki pengetahuan tentang investasi kini lebih memahami pentingnya investasi yang aman dan cara mengenali investasi yang berisiko
Does institutional quality matter in SME financing? Empirical evidence on credit access and investment behavior Angelia Nirwana Sari, Laras; Setiawati, Liya
Journal Economic Business Innovation Vol. 2 No. 2 (2025): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i2.273

Abstract

Purpose: Therefore, we are motivated to investigate how the quality of institution molds firms financing choices and investment behaviour over administrated external or internal sources of finance.Method: Adopting multivariate regression and moderation analysis, this paper conducted a quantitative research which investigated the association between institutional quality, financing access and investment behavior based on firm-level data.Findings: The findings indicate that the quality of institutions significantly increases the ability to access external finance, whereas institutional inefficiency raises reliance on internal capital. Interaction between external and internal financing further confirms a substitution effect: Firms tend to dynamically adjust their funding structure according to the strength of institutions. The empirical findings also reveal that the role of institutions in shaping tangible investment is all the more vital, stressing governance quality as a pre-requisite for both financial inclusiveness and capital creation.Novelty: This paper combines institutional and financing considerations in a single empirical setting to overcome the poor evidence on how institutional quality jointly determines access to finance and investment behaviour. It offers a new concept lens to explain substitution financing mechanisms in the institutional divergence, Emerging economies.Implications: The results are evidence that institutional reforms, transparency and governance improvement is a key element in the development of financial accessibility and investment growth. Policy makers should encourage institutional effectiveness to promote sustainable economic growth and alleviate firms’ reliance on internal capital sources.
Strategi Membangun Bisnis Umkm Berbasis Digital Pada Pekerja Migran Indonesia Di Singapore Janah, Nisa Raudatul; Istiqomah, Yuliani; Setiawati, Liya
Journal Of Human And Education (JAHE) Vol. 4 No. 5 (2024): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i5.1364

Abstract

Pengabdian kepada masyarakat ini ditujukan untuk meningkatkan kemampuan pekerja migran Indonesia di Singapura dalam mengembangkan bisnis UMKM mereka melalui pemanfaatan teknologi digital. Kegiatan ini melibatkan pelatihan dan bimbingan untuk memahami pentingnya teknologi digital dalam strategi pemasaran dan bagaimana mengintegrasikannya dalam operasional bisnis mereka. Tujuan utama adalah membantu UMKM meningkatkan efisiensi operasional dan kinerja bisnis mereka melalui penerapan teknologi digital, untuk meningkatkan daya saing mereka dan keberlanjutan bisnis mereka. Hasil dari pengabdian ini akan berdampak positif pada pertumbuhan ekonomi dan meningkatkan kesejahteraan pekerja migran Indonesia di Singapura.
Pengaruh Kenaikan Tingkat Suku Bunga Terhadap Laba Pada Bank Umum (Studi Kasus Bank BCA,Mandiri, BNI,BRI) Setiawati, Liya; Haryati, Sri
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13586

Abstract

Pertumbuhan ekonomi di Indonesia mengalami peningkatan karna kenaikan tingkat suku bunga, hal ini menyebabkan harga inflasi, harga bahan pokok, bunga kreditur dan debitur menjadi lebih tinggi. Bank Indonesia memutuskan untuk mempertahankan BI-Rate sebesar 6,25%, suku bunga Deposit Facility sebesar 5,50%, dan suku bunga Lending Facility sebesar 7,00%. kebijakan ini didukung dengan penguatan operasi moneter untuk memperkuat efektivitas stabilisasi nilai tukar Rupiah dan masuknya aliran modal asing. Kenaikan suku bunga dan sistem pembayaran tetap pro-growth dapat mendukung pertumbuhan ekonomi yang berkelanjutan. dengan berbagai perkembangan tersebut, suku bunga BI mengalami kenaikan yang cukup signifikan, dan dampaknya akan berpengaruh terhadap kenaikan laba pada Bank Umum, dengan melihat laporan keuangan setiap bulannya.
Analisis Framework Stimulus Organism Response (SOR) Pada Live Streaming Marketplace Terhadap Keputusan Pembelian Di LAF Project Janah, Nisa Raudatul; Istiqomah, Yuliani; Setiawati, Liya
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14821

Abstract

Penelitian ini menganalisis pengaruh live streaming marketplace terhadap keputusan pembelian menggunakan kerangka Stimulus-Organism-Response (SOR) pada LAF Project, sebuah perusahaan ritel sepatu. Dengan memanfaatkan metode survei kuantitatif, data dikumpulkan dari 45 responden yang merupakan pengikut akun Shopee LAF Project. Penelitian ini berfokus pada tiga faktor utama: Store Atmosphere, Online Customer Reviews, dan Online Customer Ratings, untuk memahami bagaimana stimulus dari live streaming memengaruhi persepsi dan keputusan pembelian konsumen. Hasil penelitian menunjukkan bahwa Store Atmosphere dan Online Customer Reviews memiliki pengaruh positif signifikan terhadap keputusan pembelian, dengan Store Atmosphere menunjukkan pengaruh yang lebih kuat. Sebaliknya, Online Customer Ratings menunjukkan pengaruh negatif terhadap keputusan pembelian, yang menunjukkan bahwa faktor-faktor lain mungkin berperan dalam memoderasi pengaruh rating terhadap keputusan konsumen. Penelitian ini menegaskan pentingnya elemen-elemen SOR dalam mempengaruhi perilaku konsumen di platform live streaming dan implikasinya dalam strategi pemasaran digital
Analisis Framework Stimulus Organism Response (SOR) Pada Live Streaming Marketplace Terhadap Keputusan Pembelian Di LAF Project Janah, Nisa Raudatul; Istiqomah, Yuliani; Setiawati, Liya
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.14985

Abstract

This study analyzes the influence of marketplace live streaming on purchasing decisions using the Stimulus-Organism-Response (SOR) framework on LAF Project, a shoe retail company. Utilizing a quantitative survey method, data was collected from 45 respondents who are followers of LAF Project's Shopee account. This research focuses on three main factors: Store Atmosphere, Online Customer Reviews, and Online Customer Ratings, to understand how the stimulus from live streaming affects consumers' perceptions and purchasing decisions. The results show that Store Atmosphere and Online Customer Reviews have a significant positive influence on purchase decisions, with Store Atmosphere showing a stronger influence. In contrast, Online Customer Ratings showed a negative influence on purchase decisions, indicating that other factors may play a role in moderating the influence of ratings on consumer decisions. This study confirms the importance of SOR elements in influencing consumer behavior on live streaming platforms and the implications for digital marketing strategies.
Exploring the Evolution of Green Sukuk Research: Trends, Themes, and Policy Implications for Sustainable Islamic Finance Liya Setiawati
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 4 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i4.357

Abstract

This study explores the intellectual and thematic evolution of green sukuk research within Islamic sustainable finance from 2015 to 2025. Using a hybrid methodological design that integrates the PRISMA-guided Systematic Literature Review with Watase Uake network analysis, the study identifies 17 core Scopus-indexed articles that collectively define the field’s conceptual and empirical development. Results reveal a three-phase evolution: (1) a formative stage emphasizing ethical legitimacy and Sharia compliance; (2) a transitional phase integrating pricing efficiency, market risk, and policy frameworks; and (3) a maturity phase characterized by econometric modeling, behavioral-finance integration, and sustainability governance. Thematic clusters extracted from bibliometric mapping include financial performance and market dynamics, institutional legitimacy and policy frameworks, behavioral intention and investor psychology, and technological innovation and ESG disclosure. Despite methodological advancement, the literature remains geographically concentrated in Malaysia and Indonesia and exhibits theoretical fragmentation across behavioral, financial, and institutional models. Findings highlight key research gaps involving contradictory evidence on yield–risk relationships, inconsistent behavioral determinants of investment intention, and insufficient integration of moderating or mediating mechanisms. The study advances theoretical pluralism by connecting the Theory of Planned Behavior (TPB), Institutional and Legitimacy Theory, and Resource-Based View (RBV) into an integrated model explaining how legitimacy, behavior, and strategic capability jointly drive green sukuk adoption. Policy implications emphasize the need for harmonized regulation, behavioral incentives, and digital transparency to strengthen credibility and accelerate sustainable-finance transformation in line with SDGs 7 and 13.
Co-Authors Achmad Subagdja Angelia Nirwana Sari, Laras Erna Herlinawati Hery Widijanto Linda Novianti Muhammad Syahrudin Nisa Raudatul Janah Nurrohmat, Asep Gema Pawitri, Wiwit Rahmadika, Sarah Sri Haryati Surachman Surjaatmadja Syam Gunawan Wijaya, Dina Yulia Yuliani Istiqomah