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All Journal Safari : Jurnal Pengabdian Masyarakat Indonesia International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) E-JURNAL AKUNTANSI
Sindik Widati
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Arts Humanities 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
Co-Authors Angga Deni Pratama Dede Puspa Sari Dian Sulistyorini Wulandari Eko Budiarto Taufik Hidayat Taufik Hidayat Vina Elfira Rahayu Vista Yulianti