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All Journal JURNAL PENDIDIKAN TAMBUSAI Ensiklopedia Social Review Jurnal Kewarganegaraan Takuana: Jurnal Pendidikan, Sains, dan Humaniora Info Abdi Cendekia Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Journal of Sharia Economics, Banking and Accounting Prawara Jurnal Pengabdian Masyarakat Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Atri Nodi Maiza Putra
Universitas Bina Sarana Informatika
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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The Strategy of Maintaining Performance Image: Leverage, Firm Size, and Income Smoothing Practices Putri Saphira; Atri Nodi Maiza Putra
Journal of Sharia Economics, Banking and Accounting Vol 3, No 1: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v3i1.436

Abstract

This research investigates the influence of leverage and firm size on income smoothing practices among Logistics and Deliveries companies listed on the Indonesia Stock Exchange from 2022 to 2024. A quantitative method with a causal approach was applied in this study. The sample consisted of 10 companies selected through purposive sampling, generating 120 quarterly observations. Income smoothing was identified using the Eckel Index, while leverage was represented by the Debt-to-Equity Ratio (DER) and firm size was measured through the natural logarithm of total assets. The hypotheses were tested using binary logistic regression analysis. The findings reveal that leverage does not significantly influence income smoothing behavior. In contrast, firm size is negatively associated with income smoothing practices. These results imply that larger firms are generally subject to greater transparency requirements and stricter oversight, which may limit managerial incentives to smooth reported earnings.
Analisis Perbedaan Metode Gross Up Dengan Metode Net Dalam Perhitungan PPH Pasal 21 Pada PT. Anugerah Lancar Sejahtera Jakarta Selatan Atri Nodi Maiza Putra
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i2.3013

Abstract

AbstrakDalam pelaksanaan perpajakan terdapat perbedaan kepentingan antara wajib pajak dengan pemerintah, baik dari Wajib Pajak Badan maupun Orang Pribadi berusaha untuk membayar pajak sekecil mungkin. Berbeda dengan pemerintah yang memerlukan dana untuk membiayai penyelenggaraan pemerintah, yang sebagian besar berasal dari peneriman pajak. Salah satu upaya tersebut adalah melakukan penghematan pajak melalui perhitungan PPh Pasal 21 karyawan ditanggung oleh perusahaan dan metode Gross Up yang merupakan pemotongan pajak dimana perusahaan memberikan tunjangan pajak yang besarnya sesuai dengan PPh pasal 21. Tujuan penilitian ini untuk menganalisis perbedaan metode Gross Up dengan metode Net dalam perhitungan PPh Pasal 21 Pada PT Anugerah Lancar Sejahtera Jakarta Selatan. Penelitian ini menggunakan penelitian Deskriptif Kualitatif dengan mengolah data sekunder. Dalam penelitian ini dapat disimpulkan perhitungan menggunakan metode Net mengakibatkan perusahaan harus mengeluarkan biaya yang lebih besar dari perhitungan semula, selain itu perlu dipertimbangkan anggaran saat kenaikan gaji, sebaliknya dengan metode Gross Up akan lebih efisien karena memberikan keuntungan bagi kedua pihak baik Karyawan maupun Perusahaan. Penggunaan metode Gross Up selain untuk memaksimalkan laba perusahaan juga dimaksudkan untuk memotivasi karyawan agar lebih produktif. Dengan begitu penghasilan kena pajak yang harus dibayarkan perusahaan menjadi lebih kecil serta gaji yang diterima pegawai (Take Home Pay) lebih besar karena gaji yang diperoleh ditambah dengan tunjangan pajak.Kata Kunci: PPh Pasal 21, Metode Gross Up, Metode Net AbstractIn the implementation of taxation there are differences in interests between taxpayers and the government, both from corporate taxpayers and private individuals trying to pay taxes as small as possible. Different with the government, which requires funds to finance government operations, most of which come from tax recipients. One such effort is to make tax payments through the calculation of income tax. Tax Article 21 the company is borne by the company and the Gross up method which is a tax deduction in which the company provides tax benefits in accordance with article 21 of Income Tax. The purpose of this study was to analyze the differences in the Gross Up method with the Net method in calculating Income Tax Article 21 at PT Anugerah Lancar Sejahtera South Jakarta. This research uses Qualitative Descriptive research by processing secondary data. In this study, it can be concluded that the calculation using the Net method results in companies having to pay more than the original calculation, besides that, the budget for salary increases should be considered. on the contrary, the Gross Up method will be more efficient because it will benefit both parties, both Employees and the Company. The use of the Gross Up method in addition to maximizing company profits is also intended to motivate employees to be more productive. That way the taxable income that must be paid by the company becomes smaller and the salary received by employees (Take Home Pay) is greater because the salary obtained is added to the tax allowance.Key Words: Tax Article 21, Gross Up Method, Net Method
Sosialisasi Penggunaan Media Sosial Untuk Menumbuhkan Jiwa Enterpreneur Pada Remaja Di Rumah Yatim Arrohman Indonesia Cabang Rawasari Indria Widyastuti; Dwiyatmoko Puji Widodo; Sugiarti; Atri Nodi Maiza Putra
PRAWARA Jurnal ABDIMAS Vol 5 No 1 (2026): PRAWARA JURNAL ABDIMAS
Publisher : CV. Manha Digital

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Abstract

Tujuan dari kegiatan pengabdian masyarakat yang dilaksanakan oleh Program Studi (S1) Akuntansi dengan mitra Rumah Yatim Arrohman Indonesia Cabang Rawasari adalah bahwa kegiatan pengabdian masyarakat ini sudah sesuai dengan kebutuhan dari peserta, yaitu keinginan untuk memiliki pengetahuan tentang akuntansi sehingga dapat membentuk kemandirian sesegera mungkin kepada remaja Rumah Yatim Arrohman Indonesia Cabang Rawasari dan kemandirian tersebut perlu ditumbuh kembangkan dari waktu ke waktu, khususnya kemandirian dalam bidang akuntansi. Akuntansi sangat perlu diadakan guna menambah pendapatan panti. Selain memberikan bekal keterampilan, pendidikan akuntansi juga dapat digunakan sebagai sarana untuk menanamkan nilai-nilai pskologi akuntansi yang lebih mengarah pada perubahan mental. Menurut pendapat Amaliyah, Untuk menjadi akuntan andal, dibutuhkan karakter unggul yang meliputi: pengenalan terhadap diri sendiri, kreatif, mampu berpikir kritis, mampu memecahkan permasalahan, dapat berkomunikasi, mampu membawa diri di berbagai lingkungan, menghargai waktu, mampu berbagi dengan orang lain, mampu mengatasi stres, bisa mengendalikan emosi, dan mampu membuat keputusan
Manajemen Aset sebagai Mediator Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas Perusahaan Pertambangan Batubara Atri Nodi Maiza Putra; Ujang Kusnaedi; Nurhayati Nurhayati; Wanda Afrianti
Takuana: Jurnal Pendidikan, Sains, dan Humaniora Vol. 4 No. 4 (2026): Takuana (January-March)
Publisher : MAN 4 Kota Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56113/takuana.v4i4.380

Abstract

This study aims to examine the effect of liquidity and solvency on profitability, with asset management acting as a mediating variable in coal mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research employed a quantitative approach using secondary data obtained from the companies’ annual financial statements. The sample consisted of 10 companies selected through purposive sampling, resulting in 40 firm-year observations in a balanced panel dataset. Liquidity was measured using the Current Ratio (CR), solvency was proxied by the Debt-to-Equity Ratio (DER), asset management was measured through Total Asset Turnover (TATO), and profitability was assessed using Return on Assets (ROA). Path analysis was applied to examine both direct and indirect effects among variables, and the Sobel test was used to determine the mediating role of asset management. The results indicate that liquidity and solvency significantly affect profitability both directly and indirectly through asset management. Asset management is proven to mediate the relationship between financial structure and corporate profitability. These findings highlight the importance of efficient asset management in enhancing financial performance in capital-intensive industries such as coal mining.
Co-Authors A’isyah Setyaningrum Aditya Yunanto Anwar , Haerul Asami Rahayu Putri Chanli, Chanli Diah Wulandari Dita Pratika Sari Dwiyatmoko Puji Widodo Fadiyah , Tri Gaho, Novareta Haria Saputri Henda Febriza Oktasari Indria Widyastuti Lucky Hendrawan Nurhayati Nurhayati Nurhayati Nurhayati Oktavia , Arini Prayogo , Obet Putri Saphira Reza Oviyani Siti Tasliah Sugiarti Sugiarti Sugiarti Syamsiar, Syamsiar Syamsudin Syamsudin Ujang Kusnaedi Wanda Afrianti Yandi Asmana Yesi Lianawati