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All Journal Jurnal Ilmiah Akuntansi Kesatuan RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Ilmiah Multidisiplin Indonesia
Wiryajaya, Steven
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Physics Other

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The Effect of Leverage, Profitability, Liquidity, Firm Size, and RETA on Dividend Policy Adang, Ferry; Wijoyo, Amin; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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Abstract

The study aims to obtain empirical evidence regarding the influence of leverage, profitability, liquidity, firm size, and RETA as independent variables on dividend policy as the dependent variable. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the years 2021–2023. The sample consists of 51 companies, comprising 17 companies over a three-year study period. The model used in this study is Microsoft Excel software, processed using the E-views 10 program.
The Effects of Hedging, Leverage, Profitability, Liquidity, and Capital Intensity on Tax Aggressiveness Moderated by Company Size Wijoyo, Amin; Imanuel, Steven; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4126

Abstract

Tax aggressiveness in Indonesia’s energy sector is a critical issue as companies aim to reduce tax burdens while navigating regulatory constraints. This study examines how hedging, leverage, profitability, liquidity, and capital intensity affect tax aggressiveness, with company size as a moderating factor, in energy firms listed on the Indonesia Stock Exchange. The research analyzes 34 companies from 2021 to 2023, totaling 102 observations, using panel data regression with fixed and random effect models processed via statistical software. Findings show that leverage increases tax aggressiveness, while profitability reduces it, contrary to expectations, possibly due to tax shields and oversight. Hedging, liquidity, and capital intensity have no direct impact, likely due to low derivative use and regulatory limits. Company size strengthens the effects of leverage and capital intensity but not others. The model explains 77.2% of tax aggressiveness variance without moderation and 10.2% with it. These results highlight unique tax planning dynamics in the energy sector, offering insights for firms to balance debt and liquidity and for policymakers to target larger companies for compliance.
Pengembangan Edukasi Akuntansi melalui Kegiatan Pengabdian Masyarakat Berbasis Pemahaman Jurnal Penyesuaian di SMA Providentia Wiryajaya, Steven; Wijoyo, Amin
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 3 No. 3 (2025): Renata - Desember 2025
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.279

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman siswa-siswi SMA Providentia terhadap konsep adjusting journal entries atau ayat jurnal penyesuaian yang sering dianggap kompleks dalam pembelajaran akuntansi dasar. Permasalahan utama yang dihadapi mitra sekolah adalah rendahnya literasi akuntansi akibat metode pengajaran yang masih bersifat satu arah dan minim penerapan kontekstual. Kegiatan dilaksanakan melalui metode pembelajaran blended learning yang memadukan sesi tatap muka dan online secara interaktif dengan pendekatan partisipatif berupa diskusi, latihan soal, serta permainan edukatif menggunakan platform Kahoot. Evaluasi dilakukan melalui post-test dan observasi terhadap keterlibatan siswa selama proses pembelajaran. Hasil kegiatan menunjukkan bahwa 73% peserta mampu menjawab lebih dari setengah soal dengan benar, dengan peningkatan signifikan pada pemahaman topik penyesuaian pendapatan dan beban. Meskipun beberapa siswa masih mengalami kesulitan dalam memahami penyusutan aktiva tetap, kegiatan ini terbukti efektif dalam meningkatkan antusiasme dan partisipasi siswa. Kesimpulannya, penggunaan metode pembelajaran interaktif berbasis teknologi memberikan kontribusi positif terhadap peningkatan literasi akuntansi siswa sekolah menengah, serta menjadi strategi edukatif yang relevan, aplikatif, dan menyenangkan dalam menghadapi tantangan pembelajaran akuntansi modern.
Co-Authors Adang, Ferry Goodwin, Bryan Imanuel, Steven Wijoyo, Amin