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All Journal Jurnal Madani Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Devotion: Journal of Research and Community Service Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Magister Akuntansi Trisakti El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dwi Astuti, Christina
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Devotion: Journal of Research and Community Service

 1 
The Effect of the Professionality of the State Civil Apparatus on the Achievement of Strategic Objectives Rais Rofik, Muhammad Amien; Maulizar, Muhammad; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 3 No. 11 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i11.215

Abstract

This study aims to examine the effect of four dimensions of the SCA (Civil Servant) Professionality Index on public service quality and the achievement of strategic goals other than public service quality. The independent variables in this study are educational qualification, competency, performance, and discipline. Meanwhile, the dependent variables in this study are public service quality and the achievement of strategic goals other than public service quality. The population in this study is all of the work units in the State Civil Service Agency which are located throughout Indonesia from 2020 to 2021. The type of data used is secondary data, namely IP SCA calculation evaluation report and performance report. The analytical model used in this study is a multiple linear regression analysis using IBM Statistics 26. Based on the results of the analysis that has been carried out, it can be concluded that competence and performance have a positive effect on the quality of public services, while educational qualifications have a positive effect on the achievement of non-public-service-quality strategic goals. But, discipline does not affect the quality of public services and the achievement of non-public-service-quality strategic goals. This research implies that civil servants and government institutions must pay attention to educational qualifications, competence, and performance because these 3 things affect government performance.
Factors Affecting Accounting Student's Interest In Following Professional Certification Anas Meliana, Ervina; Febri Nugroho, Naufal; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 3 No. 12 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i12.231

Abstract

This study aims to obtain empirical evidence of the factors that influence the interest of accounting students to take a professional certification. The independent variables in this study are capability, attitudes, subjective norms, perceived behavioral control, career opportunities, and constraints. The dependent variable used is the interest of accounting students to take a professional certification. This study uses primary data collected through a google form. The population of this research is active accounting undergraduate students with universities located in Jakarta, Bogor, Depok, Tangerang, and Bekasi (JABODETABEK). The sampling technique of this research is nonprobability sampling with purposive sampling method, with the number of samples used as many as 155 samples. This research uses multiple linear regression analysis methods. The results of this study showed the variables of capability, behavior control, and career opportunities affect the interest of accounting students to take a professional certification. While the variables of attitude, subjective norms, and constraints do not affect the interest of accounting students to take professional certification
The Effect of Green Intellectual Capital On Competitive Advantage With Corporate Social Responsibility as A Mediating Arizqa Setiadi, Nanda; Saraswati, Aida; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 3 No. 12 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i12.232

Abstract

Study this aim for knowing the effect of green intellectual capital (green relational capital, green human capital, and green structural capital) on competitive advantage with corporate social responsibility as a mediator. Study this using primary data collected through questionnaire google forms help. The population in the study are employees who have involvement with the division of R&D, marketing, HR, and departments' protection working environment in the company manufacturing area of Jakarta, Bogor, Depok, Tangerang, and Bekasi (JABODETABEK). The amount of sample used is as much as 260 with the use convenience sampling method. The analytical tool used in research is SPSS. Result study with the use of analysis multiple linear regression show that : (1) Green human capital, green relational capital, and green structural capital have an effect positive significant on competitive advantage, (2) Corporate social responsibility, green relational capital, green human capital, and green structural capital have an effective positive significant to competitive advantage, (3) Corporate social responsibility can mediate the effect of green relational capital, green human capital and green structural capital on competitive advantage
The Effect of CSR, Fixed Asset Intensity, Profitability and Leverage On Tax Avoidance with Institutional Ownership as A Moderating Variable Rahmawaty, Nita; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.399

Abstract

In this study, the authors are interested in examining how corporate social responsibility, fixed asset intensity, profitability, and leverage influence tax evasion with institutional ownership as a moderating variable. The population of all manufacturing companies in the property & real estate sector and the building construction sector listed on the Indonesia Stock Exchange from 2018 to 2021 totaling 110 populations, according to the criteria required in this study there are only 21 companies as samples for 2018 to with 2021. The results show that Corporate Social Responsibility has no effect on tax avoidance, while the intensity of fixed assets, profitability, leverage, has a positive effect on tax avoidance partially. For the moderating variable institutional ownership is not able to strengthen the effect of Corporate Social Responsibility on tax avoidance, and institutional ownership is not able to weaken the positive effect of profitability on tax avoidance, but institutional ownership can weaken the positive effect of fixed asset intensity and leverage on tax avoidance
The Effect of Sustainability Report, and Capital Structire On The Value of The Company with The Size of The Company As A Coding Variable Lestari, Reni; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.401

Abstract

This study examines the factors that influence firm value in companies listed on the Indonesia Stock Exchange. These factors are sustainability-occurrence, capital structure and company size as moderating variables. The population used in this study are companies from the energy sector, the non-cyclical consumer sector, the industrial sector, and the raw material sector on the Indonesia Stock Exchange in 2019 - 2021. The sample used in this research is 114 data that match the criteria. The sampling method used purposive sampling. Based on the results of research and tests conducted on 114 sample data from 2019 to 2021, it can be interpreted that sustainability reports have a positive effect on firm value, capital structure has a negative effect on firm value, but company size can strengthen the effect of sustainability reports on firm value. Meanwhile, the capital structure variable has no effect on firm value and firm size can strengthen the relationship between sustainability reports and firm size on firm value
The Effect of Tax Planning, Capital Intensity and Earning Power On Earning Management with Institutional Ownership As A Moderating Variable Maria Djojo, Vania; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.406

Abstract

The purpose of this research is to examine the factors that influence earnings management in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. These factors are Tax Planning, Capital Intensity, Earning Power and Institutional Ownership as moderating variables. The population used in this research is all consumer goods industry companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study is 116 data that match the criteria. Samples were selected using purposive sampling method. The results of this study indicate that tax planning has a positive effect on earnings management, capital intensity has a negative effect on earnings management and institutional ownership weakens the effect of tax planning on earnings management. Meanwhile, the variables of earning power, financial leverage and company age have no effect on earnings management and institutional ownership cannot weaken the effect of capital intensity and earning power on earnings management
The Effect of Thin Capitalization and Fixed Asset Intensity on Tax Avoidance with Institutional Ownership as a Moderation Variable Yanti, Yanti; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 2 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i2.407

Abstract

In this study, the authors are interested in examining how the Thin Capitalization and fixed asset intensity influence tax avoidance with Institutional Ownership as a moderating variable. Population of all manufacturing companies in the consumer industry sector listed on the Indonesia Stock Exchange from 2018 to 2021 which found 192 samples, according to the criteria needed in this study that were sampled for 2018 to 2021. The results that Thin Capitalization has a positive effect on tax avoidance, fixed asset intensity has a positive effect on tax avoidance. For the moderating variable, Institutional Ownership is not able to weaken the effect of Thin Capitalization on tax avoidance and Institutional Ownership is not able to weaken the effect of fixed asset intensity on tax avoidance
The Effect of Capital Intensity, Transfer Pricing, and Sales Growth On Tax Avoidance with Company Size as A Moderation Variable Pembayun Khamisan, Mayang Sekar; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 3 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i3.419

Abstract

This study aims to obtain empirical evidence regarding the effect of capital intensity, transfer pricing, and sales growth on tax avoidance with firm size as a moderating variable. The companies used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) with a research period of 2018-2021. The number of research samples used was 124 data. The sampling method used was purposive sampling. This study shows the results that capital intensity and sales growth have a positive effect on tax avoidance, while transfer pricing has no effect on tax avoidance. Firm size is able to weaken the effect of capital intensity and sales growth on tax avoidance. Firm size is unable to moderate the effect of transfer pricing on tax avoidance
The Effect of Political Connection, Independent Commissioners And Sales Growth On Earning Management with Company Size as A Moderating Variable Maria Djojo, Venia; Dwi Astuti, Christina
Devotion : Journal of Research and Community Service Vol. 4 No. 3 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/devotion.v4i3.420

Abstract

The purpose of this research is to analyze the effect of Political Connection, Independent Commissioner, sales growth on earnings management. The population of this research is all manufacturing companies in the consumer industry sector that are listed on the Indonesia Stock Exchange from 2018 to 2021. There are 31 companies that meet the criteria using the purposive sampling method. The results show that sales growth have a positive effect on earnings management. Political connections and independent commissioners have no effect on earnings management. The moderating variable of company size is able to strengthen the effect of sales growth on earnings management but is unable to strengthen the influence of political connections and independent commissioners on earnings management.
Co-Authors Alya Zhafira Anas Meliana, Ervina Arizqa Setiadi, Nanda Budi Yanti, Harti Febri Nugroho, Naufal Hasnawati Maria Djojo, Vania Maria Djojo, Venia Maulizar, Muhammad Muhammad Alfa Rizky Pembayun Khamisan, Mayang Sekar Qonita, Radita Rahmawaty, Nita Rais Rofik, Muhammad Amien Reni Lestari Rismala, Shindy Saraswati, Aida Yanti Yanti