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All Journal MEDIA BISNIS E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Putri, Ade Hanifa
Unknown Affiliation
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.
Co-Authors ALEXANDER, NICO Anggraeni, Fanny HIDAYAT, MUWAFICK Lasar, Hilary Flora Agustina T. Maharani, Siti Artika Nellyana Putri, Ariesta Tika Kinanti P.S. Ramadhan, Rian Zaki Regi Muzio Ponziani Rudyanto, Astrid Soegijanto, Cleophila M.G.T. SUPARMUN, HARYO