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All Journal Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi
Annisaa, Restu Hanin
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Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health

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Pentingnya Literasi Pajak dan Strategi Bisnis dalam Peningkatan Pendapatan UMKM: Peran Inovasi dan Kreativitas Annisaa, Restu Hanin; Azis, Azolla Degita; Adila, Aninda Puji; Ramadhan, Raihan Fajri; Darma, Budi; Pasaribu, Theressa Taken
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.674

Abstract

Pendampingan Literasi pajak UMKM Kuliner bertujuan untuk meningkatkan pemahaman pajak pengusaha UMKM Kuliner agar dapat melakukan perhitungan pajak dan pelaporan pajak sehingga dapat meningkatkan Pendapatan Negara serta Pendapatan Asli Daerah. Kegiatan pengabdian ini dilaksanakan di Kafe Seduhan Kota Jambi, yang diikuti oleh pemilik usaha dan pegawai Kafe Seduhan. Metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi pendampingan perhitungan pajak UMKM dan diskusi, kuesioner, serta wawancara yang berkaitan dengan materi pentingnya perpajakan UMKM dan strategi bisnis UMKM Kuliner di Kota Jambi. Hasil dari kegiatan ini menemukan bahwa strategi bisnis Kafe Seduhan masih berfokus pada strategi pertumbuhan atau ekspansi pasar dan masih melakukan perhitungan pajak melalui pihak ketiga atau konsultan pajak. Implikasi dari kegiatan pengabdian ini adalah peserta lebih memahami dan termotivasi untuk melakukan inovasi strategi bisnis diferensiasi untuk meningkatkan pendapatan, mendapatkan keunggulan kompetitif, serta memenangkan persaingan pasar.
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERBANKAN SYARIAH Annisaa, Restu Hanin; Rizki, Tabah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7647

Abstract

This study aims to examine the effect of Islamic corporate governance (ICG) on earnings management. Earnings management variables are measured using discretionary accruals and ALLP. ICG in this study covers two categories, namely Sharia Governance (SG) and General Governance (GG). This study uses a sample of Islamic commercial banks registered with the financial services authority. The sampling technique used is purposive sampling. The research sample consists of 9 companies with a total of 81 data points. The data analysis technique used in this study is Partial Least Square Structural Equation Model (PLS-SEM) using Smart PLS version 4.0 software. The results show that ICG has a significant negative effect on earnings management.
ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN ISLAMIC CORPORATE GOVERNANCE DALAM PERBANKAN SYARIAH Annisaa, Restu Hanin
Aktiva : Jurnal Akuntansi dan Investasi Vol 10, No 2 (2025): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v10i2.2821

Abstract

Penetilitian ini bertujuan untuk menguji pengaaruh islamic corporate responsibility (ICSR) terhadap earning management dan menguji wfwk moderasi islamic corporate governance (ICG) dalam mempengaruhi keduanya. Variabel manajemen laba diukur dengan discretionary accrual, ALLP, dan SPOSM. Penelitian ini menggunakan sampel bank umum syariah yang terdaftar dalam otoritas jasa keuangan. Teknik pengambilan sampel dengan menggunakan purposive sampling. Sampel penelitian yang digunakan dalam penelitian berjumlah 9 perusahaan dengan total data penelitian sebesar  81 data. Teknik analisis data yang digunakan dalam penelitian ini menggunakan Moderated Structural Equation Modelingdengan menggunakan software Smart PLS versi 3.0. Hasil penelitian menunjukkan bahwa ICSR berpengaruh negatif tidak signifikan terhadap manajemen laba, dan ICG dapat memoderasi pengaruh ICSR dengan manajemen laba dengan arah positif.
Dynamics of Operational Efficiency, Company Growth, and Financial Performance in the Indonesian Pharmaceutical Industry Rizki, Tabah; Annisaa, Restu Hanin
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1653

Abstract

The purpose of this study is to analyze the influence of operational efficiency and company growth on the financial performance of pharmaceutical companies in Indonesia. This study uses a descriptive quantitative method with secondary data from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2021–2024, with a total of 60 observations. Data analysis was conducted to examine the relationship between two independent variables, namely operational efficiency and company growth, with the dependent variable, financial performance. The results of this study indicate that operational efficiency has a positive and significant effect on financial performance, meaning that a company's good mastery of internal resources is a key factor in increasing profitability. This is in line with the Resource-Based View perspective, which views internal capabilities and company-specific assets as sources of competitive advantage. In addition, company growth, measured by sales growth, also has a positive and significant effect on financial performance. These findings support the significance of profitability assumed in Signal Value Theory, which states that a safe signal can be used to assess the future performance of pharmaceutical companies. From this perspective, the profitability of a pharmaceutical company reflects the success of innovation, market productivity, and responsiveness to it. In conclusion, this study provides a theoretical contribution by linking RBV and Signal Theory to the financial performance of pharmaceutical companies, as well as practical implications for investment management and policymakers in efficiency and growth.
Co-Authors Aninda Puji Adila Azolla Degita Azis Budi Darma Pasaribu, Theressa Taken Ramadhan, Raihan Fajri Rizki, Tabah