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All Journal Abdimisi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Hardila, Ika
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023 Setianingsih; Hardila, Ika; Norarita, Rika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3719

Abstract

This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.
Pengaruh Kompensasi Manajemen dan Tingkat Utang Terhadap Manajemen Pajak Pada Perusahaan Industri Yang Terdaftar di BEI Tahun 2019 – 2023 Setianingsih; Hardila, Ika; Norarita, Rika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 1 (2025): Februari 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i1.3719

Abstract

This study aims to determine the effect of management compensation and debt levels on tax management in industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study uses a quantitative method with multiple regression analysis techniques through the Eviews 13 application. The sample used consisted of 13 companies that met the research criteria with a purposive sampling technique, namely the selection of samples based on certain criteria that are relevant to the research objectives. The results of the study indicate that management compensation has a negative and significant effect on tax management with a probability value of 0.0216 (<0.05). Conversely, the debt level has a positive and significant effect on tax management with a probability value of 0.0004 (<0.05). Simultaneously, the variables of management compensation and debt levels are able to explain 51.7% of the variation in tax management, as indicated by the adjusted R-squared value of 0.516880. The results of the F test also show that this research model is significant overall with a probability of 0.000001. These findings support agency theory which explains that managerial incentives and debt structure can influence tax management practices. This study provides implications that companies need to consider compensation policies and debt structures to optimize tax management efficiently and in accordance with regulations.
Transformasi Pemasaran UMKM dengan Digital Marketing: Solusi Pemasaran di Era Modern di Kecamatan Bojongsari Setianingsih, Setia; Hakim, Dzaki Taufiqul; Hardila, Ika; Nurrizqi, Siti Aisyah; Putra, Topan ade
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.48890

Abstract

This activity aims to develop the Student Creativity Program (PKM) with the theme Enhancing MSME Capacity Through Simple Bookkeeping Innovation: A Financial Strengthening Solution for Micro Enterprises in the Digital Era. Micro, Small, and Medium Enterprises (MSMEs) are a dominant sector in Indonesia's economy but still face major challenges in financial management, particularly in structured and documented bookkeeping. Many MSME actors lack basic knowledge and skills in bookkeeping, which limits their access to financing and reduces their business professionalism. This community service program aims to provide training and assistance in simple bookkeeping, both manual and digital, to MSME players and individual community members. The methods used include outreach, interactive training, and simulations of basic financial report preparation using simple tools such as cash books, Excel, and applications like BukuWarung. The results show an increase in participants' understanding of the importance of financial recording, improved skills in using bookkeeping tools, and greater wareness of separating personal and business finances. Simple bookkeeping innovation has proven to be a strategic solution for MSMEs in improving transparency, accountability, and business competitiveness amid the challenges of economic digitalization. Keywords: MSMEs; simple bookkeeping; financial literacy; digitalization
Co-Authors Hakim, Dzaki Taufiqul Norarita, Rika Nurrizqi, Siti Aisyah Putra, Topan ade Setianingsih Setianingsih, Setia