Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Dan Bisnis Abdimisi
I, Lioni
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Transfer Pricing, Financial Distress dan Dewan Komisaris Independen terhadap Tax Avoidance I, Lioni; Yadnya, I Made Sumerta
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

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

Abstract

This study aims to analyse the effect of Transfer Pricing, Financial Distress, and Independent Board of Commissioners on Tax Avoidance. This research was conducted by analysing the financial statements of companies in the consumer non-cylical sector listed on the Indonesia Stock Exchange (IDX) during 2018 to 2023. The sample used in this study was 19 companies in the consumer non-cylical sector listed from 2018 to 2023. and sampling was used with Purposive Sampling technique. The data used in this study is secondary data in the form of annual financial reports from each company that is used as a research sample. The variables used in this study are Transfer Pricing as the first independent variable, Financial Distress as the second independent variable, Independent Board of Commissioners as the third independent variable, and Tax Avoidance as the dependent variable. panel data regression method is used as a research methodology in this study. The analysis of research results using the E-Views 12 Student Version Lite application. The results in this study use the selected model, namely the Fixed Effect Model (FEM) The results in this study indicate that Transfer Pricing partially affects Tax Avoidance, Financial Distress has no effect on Tax Avoidance, the Independent Board of Commissioners has no effect on Tax Avoidance, and simultaneously Transfer Pricing, Financial Distress, and the Independent Board of Commissioners affect Tax Avoidance.    
Digitalisasi Keuangan Unit Bank Sampah Paguyuban Bank Sampah Pamulang di Tangerang Selatan I, Lioni; Indrayani, Lioni
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.46374

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk mengkaji penerapan digitalisasi keuangan pada unit Bank Sampah Paguyuban Bank Sampah Pamulang di Tangerang Selatan. Digitalisasi keuangan diharapkan dapat meningkatkan efisiensi operasional, mempercepat proses transaksi, serta meningkatkan transparansi dalam pengelolaan keuangan di Bank Sampah. Dalam konteks ini, Bank Sampah Paguyuban memanfaatkan teknologi digital untuk mempermudah transaksi antara nasabah dan pengelola, baik dalam hal penukaran sampah menjadi poin atau uang, serta pelaporan keuangan yang lebih akurat dan real-time. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa wawancara, observasi, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa digitalisasi keuangan memberikan dampak positif dalam meningkatkan partisipasi masyarakat, memperluas jaringan nasabah, dan mempermudah monitoring serta evaluasi keuangan. Namun, tantangan yang dihadapi meliputi keterbatasan literasi digital di kalangan sebagian masyarakat serta kebutuhan akan perangkat yang memadai untuk mendukung sistem digital tersebut. Dengan kegiatan ini diharapkan dapat memberikan rekomendasi bagi pengembangan sistem digital pada Bank Sampah untuk mendorong keberlanjutan dan efisiensi operasional. Kata kunci: Digitalisasi keuangan; Bank Sampah; efisiensi operasionall
Co-Authors Indrayani, Lioni Yadnya, I Made Sumerta