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All Journal MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity
Putri, Ade Hanifa
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Earnings Management Dan GCG Terhadap Tax Avoidance Pada Perusahaan Consumer Cyclical Dan Non Cyclical Yang Terdapat Di Bei Tahun 2020-2022 Maharani, Siti Artika; Putri, Ade Hanifa
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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

Abstract

The purpose of this research is to analyze the effect of earnings management, independent commissioner, audit quality, audit committee, sales growth, and capital intensity on tax avoidance at companies listed on the Indonesia Stock Exchange, especially in the Consumer Cyclical and Non Cyclical from 2020 to 2022, particularly in Consumer Cyclical and Non-Cyclical sectors from 2020 to 2022. Samples are obtained through purposive sampling method, which only 62 companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance. The result of this research indicates that sales growth and capital intensity have an effect on tax avoidance. while, earnings management, independent commissioners, audit quality, and audit committee have no effect on tax avoidance.
PENGARUH LEVERAGE, PROFITABILITY, DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Ramadhan, Rian Zaki; Putri, Ade Hanifa
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2664

Abstract

This study aims to obtain empirical evidence and examine the influence of the independent variables leverage, profitability, sales growth, firm age, firm size, and capital intensity on tax avoidance. By analyzing these factors, hopefully this research can provide new insights into the factors that influence tax avoidance in emerging markets.The research subjects are companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) during the period of 2020-2022.The sampling method used in this study is purposive sampling, which resulted in 61 companies meeting the criteria, providing a total of 183 data points for the analysis. This research employs multiple regression analysis. The findings indicate that leverage, profitability, sales growth, and firm size have an impact on tax avoidance, while firm age and capital intensity do not influence tax avoidance.
Workshop on the Cost of Goods Manufactured and Business Viability for SMK Tri Ratna Jakarta Students Anggraeni, Fanny; Alexander, Nico; Rudyanto, Astrid; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti P.S.; Lasar, Hilary Flora Agustina T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2764

Abstract

The educational program at SMK Tri Ratna Jakarta focuses on cultivating entrepreneurial skills among students. They are required to develop products for sale, preparing them for entrepreneurship upon graduation. Various aspects of entrepreneurship are covered, including the calculation of Cost of Goods Manufactured and business feasibility. Accurate determination of Cost of Goods Manufactured is crucial for predicting potential profits, as errors in this process can lead to financial losses. Business feasibility is assessed through metrics such as payback period and Break Even Point. Recognizing the lack of information on these topics among students, the author initiated training sessions on Cost of Goods Manufactured calculation and business feasibility at SMK Tri Ratna Jakarta. The training sessions employed lecture and discussion methods to impart knowledge. The outcome of these sessions was enhanced understanding among students regarding the components of Cost of Goods Manufactured and methods for determining business feasibility using two different approaches. Students actively engaged in the training, demonstrating enthusiasm by asking numerous questions about Cost of Goods Manufactured calculations and business feasibility assessments for their products.
Pelatihan Kepemimpinan di Lingkungan Organisasi OSIS SMK Tarakanita Ponziani, Regi Muzio; Putri, Ade Hanifa; Nellyana; Hidayat, Muwafick; Suparmun, Haryo; Soegijanto, Cleophila M.G.T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5zqav868

Abstract

The community service program aims to explain and train the candidates of OSIS members including the chairs, the concept of leadership and GRIT. The program was implemented on January 20, 2025 at SMK Tarakanita Jakarta. The speakers and trainers involved two lecturers from STIE Trisakti (Sekolah Tinggi Ilmu Ekonomi Trisakti) and two senior students. The participants were 37 students intended to be the members of OSIS. The program was divided into lecturing and interactive sessions. The lecturing session was presented by the lecturers explaining the concept of leadership, GRIT, and the qualities of good leaders. During the lecturing session, the speakers also convey some questions to the students to confirm the comprehension of the participants. Subsequent to the lecturing session, two senior university students held the interactive sessions. In this session, the speakers shortly talked about personality and personality test such as MBTI. Participants were again asked some questions and answers some quizzes. The students were then given prizes for the best answers. Future community service program could further the leadership issues by conducting role play methodology.
Predicting the Occurrence of Financial Reporting Fraud: S.C.C.O.R.E. Model Approach Nico Alexander; Ade Hanifa Putri; Ariesta Tika Kinanti Pangestu Sulistyo Putri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2501

Abstract

This research was carried out to gather empirical evidence regarding the factors that affect financial reporting fraud, utilizing the S.C.C.O.R.E theory approach, also known as the Hexagon theory. Those factors include stimulus (financial stability and external pressure), capability (director changes), collusion (related party transactions), opportunity (ineffective monitoring and nature of industry), rationalization (auditor changes), and ego (political connection). The research analyzed 130 companies listed on the Indonesia Stock Exchange, focusing on both cyclicals and non-cyclicals sectors, which were selected through a purposive sampling technique. This research employed a logistic linear regression. The findings indicated that the factor influencing financial reporting fraud is the stimulus provided by financial stability. The management's inclination to preserve a stable financial condition and avoid any financial downturn motivates them to engage in fraudulent activities. Consequently, the stronger the management's desire to uphold the company's financial stability, the greater the likelihood of fraud occurring. Furthermore, this research shows that external pressure, director changes, related party transactions, ineffective monitoring, the nature of industry, auditor changes, and political connections do not affect financial reporting fraud.
PENGARUH LEVERAGE, PROFITABILITY, DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE PAHALA PERDINAND NATANAEL SINAGA; ADE HANIFA PUTRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3357

Abstract

This study aims to analyze the influence of Leverage, Profitability, Independent Commissioner, Audit Committee, Capital Intensity, Transfer Pricing, and Company Size on Tax Avoidance practices in manufacturing companies. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample selection in this study was conducted using the purposive sampling method. Based on the sample selection criteria, 49 companies were selected as the research sample from a total of 147 data points used in the study. The hypothesis testing in this study employed multiple regression analysis as the data analysis method. The results of the study indicate that the variables profitability and capital intensity have a positive effect on tax avoidance. Meanwhile, leverage, independent commissioners, audit committees, transfer pricing, and company size do not affect tax avoidance.
PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA ANGGITA TRI RAHAYU; ADE HANIFA PUTRI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i2.3448

Abstract

This study aims to analyze the influence of internal company factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The internal factors examined in this research include return on assets, firm size, thin capitalization, audit committee, independent commissioner and capital intensity. The data collection process in this study employed a quantitative approach. The sample was selected using a purposive sampling technique. Based on the established criteria, a total of 116 companies met the requirements for observation during the 2022-2024 period, and 348 data points were used for analysis. Hypothesis testing was conducted using multiple regression analysis. The results of the research indicate that return on assets and firm size have a significant influence on tax avoidance. This suggests that return on assets and firm size contribute to the company’s engagement in tax avoidance. Meanwhile, thin capitalization, audit committee, independent commissioner, and capital intensity were found to have no significant impact on tax avoidance.
Green Intellectual Capital and Firm Value: Evidence from Green Human, Structural and Relational Capital in Indonesian Manufacturing Companies Nico Alexander; Ariesta Tika K.P.S. Putri; Ade Hanifa Putri
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14088

Abstract

Sustainability has become a key objective for companies, encouraging environmentally friendly innovations through the development of green intellectual capital. In accordance with the resource-based view and stakeholder theories, effective management of green intellectual capital can enhance firm value by utilizing resources for stakeholders’ benefit. This research aims to provide empirical evidence on the effect of green intellectual capital on firm value. As its novelty, this study examines each component of green intellectual capital individually to identify which component contributes to firm value. The sample comprised 162 manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024 by using purposive sampling. The results indicate that green intellectual capital increases firm value, with green relational capital being the primary contributor. This is because companies engage stakeholders to ensure sustainability, leading to a positive perception of the company and consequently driving an increase in corporate value. These findings provide a theoretical basis for companies to develop sustainability-supporting resources, particularly by maintaining relationships and collaborating with stakeholders to achieve their sustainability objectives.
Co-Authors ALEXANDER, NICO ANGGITA TRI RAHAYU Anggraeni, Fanny Ariesta Tika Kinanti Pangestu Sulistyo Putri HIDAYAT, MUWAFICK Lasar, Hilary Flora Agustina T. Maharani, Siti Artika Nellyana PAHALA PERDINAND NATANAEL SINAGA Ramadhan, Rian Zaki Regi Muzio Ponziani RUDYANTO, ASTRID Soegijanto, Cleophila M.G.T. SUPARMUN, HARYO