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All Journal Safari : Jurnal Pengabdian Masyarakat Indonesia International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi E-JURNAL AKUNTANSI Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Sindik Widati
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Peran Pertumbuhan Penjualan dalam Memediasi Pengaruh Profitabilitas dan Leverage terhadap Tax avoidance Sindik Widati; Dede Puspa Sari; Vina Elfira Rahayu; Taufik Hidayat
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p03

Abstract

This study aims to investigate the role of company growth in mediating the effect of profitability and leverage on tax avoidance. Using data from mining companies listed on the Indonesia Stock Exchange, 92 research data from 23 companies and the period 2019-2022. The research method uses panel data regression analysis, and sobel test. The results showed that profitability has a significant negative effect on tax avoidance, while leverage does not show a significant effect. Firm growth did not prove to be a significant mediator in the relationship between profitability and tax avoidance, nor between leverage and tax avoidance. These findings suggest that factors other than firm growth may be more relevant in explaining how profitability and leverage affect tax avoidance strategies. Keywords: Tax avoidance; company growth; profitability; leverage
THE PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST Vista Yulianti; Sindik Widati; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.489

Abstract

This study aims to analyze the effect of gross profit, operating profit, and net profit on predicting future cash flows, with depreciation and amortization (DA) as moderating variables. The data used in this research is secondary data from financial reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The research applies panel data regression analysis, with Ordinary Least Squares (OLS), Fixed Effects, and Random Effects models to evaluate the impact of profitability measures on future cash flows. The results show that gross profit and operating profit have significant negative effects on future cash flows, while net profit has a significant positive effect. Furthermore, the introduction of DA as a moderating variable reveals that it significantly influences the relationship between gross profit and future cash flows, but does not significantly affect the relationship between net profit and cash flows. These findings suggest that non-cash expenses like depreciation and amortization should be considered when forecasting future financial performance.
CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY Sindik Widati; Angga Deni Pratama; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.529

Abstract

This study aims to examine the effect of profitability on capital adequacy, with operational efficiency as a moderating variable in the banking sector. The data employed are secondary data from the annual financial reports of commercial banks listed from 2018 to 2023. A quantitative approach using panel data regression was used to test the relationships among variables. The results indicate that profitability has a positive and statistically significant effect on capital adequacy. However, operational efficiency does not significantly moderate this relationship. These findings suggest that while profitability plays a key role in capital planning, the moderating impact of operational efficiency is limited in the context of the sampled banks. This research provides insights for policymakers and bank managers on the strategic role of sustainable profitability in capital management, independent of internal operational enhancements.
Peningkatan Pemahaman Tata Kelola Keuangan Keluarga di Majelis Talim Daarul Ilmi Cikarang Selatan Sindik Widati; Taufik Hidayat; Eko Budiarto
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2023): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i3.684

Abstract

Majelis Talim Darul Ilmi merupakan perkumpulan ibu-ibu pengajian rutin bulanan di perumahan wahana kabupaten Bekasi dan sebagai mitra dalam kegiatan pengabdian kepada masyarakat (PKM). Sebagian besar anggota dari Mejelis Talim merupakan ibu-ibu rumah tangga yang aktif dalam kegiatan pengajian rutin bulanan. Berdasarkan survei yang dilakukan rata-rata kaum ibu belum memiliki tata kelola yang baik dalam keuangan keluarga. Hal ini yang melatarbelakangi kegiatan pengabdian kepada masyarakat di Majelis Talim Darul Ilmi Cikarang Selatan. Kegiatan ini diawali dengan tahap perencanaan mencakup analisis situasi, dan koordinasi waktu pelaksanaan PKM. Tahap berikutnya pelaksanaan berupa pemahaman tata kelola keuangan dengan metode dialog dan diskusi. Hasil kegiatan menunjukkan bahwa peserta memahami pemaparan yang disampaikan serta dapat mengaplikasikan tata kelola keuangan berupa pemasukan dan pengeluaran keuangan ke dalam aplikasi kas
ANALISIS PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, RETURN INVESTASI DAN RESIKO INVESTASI TERHADAP MINAT MAHASISWA UNTUK MELAKUKAN INVESTASI DI PASAR MODAL Sindik Widati; Endang Wulandari; Arinka Putriliawati
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 1 (2022): April
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol1.2022.78

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Melakukan Investasi Di Pasar Modal. Ada 4 (empat) variabel yang digunakan dalam penelitian ini adalah pengetahuan investasi, motivasi investasi, return investasi dan risiko investasi. Metode pengumpulan sampel menggunakan purposive sampling. Sampel yang diambil sebanyak 97 mahasiswa. Uji analisis data menggunakan software SPSS V.22. Hasil dari pengujian yang telah dilakukan menunjukkan variabel pengetahuan investasi, motivasi investasi, dan risiko investasi berpengaruh signifikan terhadap minat investasimahasiswa di pasar modal. Untuk variabel return investasi tidak berpengaruh signifikan terhadap minat investasi mahasiwa di pasar modal
Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress Benny Oktaviano; Edi Triwibowo; Sindik Widati
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4398

Abstract

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.
The Impact of Digital Transformation and ESG Disclosure on Tax Avoidance: Does Audit Committee Matter? Agus Fuadi; Sindik Widati; Amelia Anggareni
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Juni: 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.v4i2.2486

Abstract

This study examines the impact of digital transformation and Environmental, Social, and Governance (ESG) disclosure on corporate tax avoidance, with the audit committee serving as a moderating variable. The increasing emphasis on corporate digitalization, sustainability reporting, and governance has created the need to understand how these factors jointly influence firms' tax behavior. This study employs a quantitative explanatory research design using panel data collected from non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. Secondary data are obtained from annual reports, sustainability reports, and corporate governance reports and analyzed using panel data regression with moderation analysis. The illustrative findings indicate that digital transformation significantly reduces corporate tax avoidance by improving transparency, information quality, and internal control systems. ESG disclosure is also found to negatively influence tax avoidance, suggesting that firms with stronger sustainability commitments are less likely to engage in aggressive tax planning. Furthermore, the audit committee strengthens the negative relationships between digital transformation, ESG disclosure, and tax avoidance by enhancing monitoring effectiveness and corporate governance quality. These findings contribute to the integration of digital transformation, sustainability reporting, and governance into a comprehensive framework for explaining corporate tax behavior. The study provides practical implications for managers, investors, and regulators in promoting responsible taxation through digitalization, ESG implementation, and effective audit committee oversight.
Co-Authors Agus Fuadi Amelia Anggareni Angga Deni Pratama Arinka Putriliawati Benny Oktaviano Dede Puspa Sari Dian Sulistyorini Wulandari Edi Triwibowo Eko Budiarto Endang Wulandari Taufik Hidayat Taufik Hidayat Vina Elfira Rahayu Vista Yulianti