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PENGARUH KEBIJAKAN DIVIDEN, TAX AVOIDANCE DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2018-2022 Istikhomah; Jarno
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.170

Abstract

This research aims to analyze the influence of dividend policy, tax avoidance and asset structure on capital structure. This research was conducted by analyzing the financial reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 24 non-cyclical consumer sector companies listed on the Stock Exchange Indonesia (BEI) during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using Eviews 12 Student Version Lite software. The results of this research show that Dividend Policy partially influences Capital Structure. Tax Avoidance partially has no effect on Capital Structure, Asset Structure partially has an effect on Capital Structure and simultaneously Dividend Policy, Tax Avoidance and Asset Structure have an effect on Capital Structure.
Akuntansi Praktis Bagi Remaja “Membangun Keterampilan Pencatatan Keuangan Praktis” Abdurachman, Tubagus Arya; Jarno; Jimmy Paulino Ginting Putra
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.47198

Abstract

Peningkatan literasi keuangan menjadi tantangan bagi generasi muda, khususnya remaja, yang membutuhkan keterampilan dasar dalam pencatatan keuangan. Program pengabdian ini bertujuan untuk memberikan edukasi akuntansi praktis kepada siswa kelas XII SMA 1962 Tangerang Selatan. Metode pengabdian yang digunakan meliputi ceramah, tutorial, dan diskusi, yang dirancang untuk memberikan pemahaman serta pengalaman langsung dalam pencatatan pemasukan, pengeluaran, dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap pentingnya pengelolaan keuangan yang sistematis dan akuntabel. Peserta mampu menerapkan keterampilan pencatatan keuangan secara mandiri dan lebih percaya diri dalam mengelola arus kas pribadi mereka. Kesimpulannya, edukasi akuntansi praktis efektif untuk meningkatkan literasi keuangan di kalangan remaja. Disarankan agar pendidikan akuntansi praktis diintegrasikan ke dalam kurikulum sekolah formal dan dilanjutkan dengan pelatihan intensif berbasis teknologi digital untuk keberlanjutan program. Kata Kunci: literasi keuangan, akuntansi praktis, edukasi remaja Improving financial literacy poses challenges for the younger generation, particularly adolescents, who require basic skills in financial record-keeping. This community service program aims to provide practical accounting education to 12th-grade students at SMA 1962 Tangerang Selatan. The methods employed include lectures, tutorials, and discussions, designed to enhance understanding and provide hands-on experience in recording income, expenses, and preparing simple financial reports. The results revealed significant improvements in participants' understanding of the importance of systematic and accountable financial management. Participants were able to independently apply financial recording skills and gained confidence in managing their personal cash flows. In conclusion, practical accounting education is effective in improving financial literacy among adolescents. It is recommended that practical accounting education be integrated into the formal school curriculum and followed up with intensive training using digital technology to ensure program sustainability. Keywords: financial literacy, practical accounting, youth education