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All Journal Jurnal Global Ilmiah Journal of Innovative and Creativity
Oriadi Oriadi
Universitas Pamulang
Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Social Sciences Other

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Pengaruh Arus Kas Operasi, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Lea Amanda; Muhammad A H; Oriadi Oriadi; Rosadi F; Sugiyanto Sugiyanto
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4890

Abstract

This study aims to examine the effect of operating cash flow, company size, and leverage on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The method used is an associative quantitative approach using secondary data from annual financial reports. A total of 80 observation samples were obtained after applying data completeness criteria over five years of observation (2019–2023). Based on a series of econometric tests, the Fixed Effect Model (FEM) was determined to be the most appropriate estimation model for panel data regression analysis. The hypothesis testing results showed statistically significant findings, both partially and simultaneously. Simultaneously, the combination of Operating Cash Flow, Company Size, and Leverage was found to significantly affect Earnings Quality (p-value < 0.05). Further partial testing confirmed that the three independent variables individually had a significant effect on Earnings Quality (p-value = 0.001). These findings overall reinforce Agency Theory and Signaling Theory, concluding that internal company factors, such as liquidity (cash flow) and capital structure (leverage), play an important role in determining the credibility of the financial statements presented.
Pentingnya Kepemilikan NPWP untuk Meningkatkan Kapasitas dan Akses Pasar UMKM di Kecamatan Cipayung Kota Depok Oriadi Oriadi; Elzhariyanti Elzhariyanti; Ayu Zelviana; Yunia Nduru
Jurnal Global Ilmiah Vol. 2 No. 10 (2025): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v2i10.245

Abstract

Program Pengabdian Masyarakat ini bermaksud untuk memberikan solusi dan optimalisasi kepada pelaku UMKM di Kecamatan Cipayung, Kota Depok, mengenai pentingnya kepemilikan NPWP (Nomor Pokok Wajib Pajak) dan cara mendaftar untuk mendapatkan NPWP-NIK (gabungan antara NPWP dan Nomor Induk Kependudukan) melalui Coretax. Di tengah tantangan ekonomi, UMKM memegang peran vital dalam perekonomian lokal dan nasional, namun banyak pelaku UMKM yang belum memahami pentingnya NPWP untuk mengakses berbagai fasilitas yang disediakan pemerintah. Penyuluhan ini akan memberikan informasi tentang bagaimana kepemilikan NPWP-NIK membuka kesempatan bagi UMKM untuk mengakses program pembiayaan seperti Kredit Usaha Rakyat (KUR), serta mempermudah proses pendaftaran dalam program pengadaan barang dan jasa pemerintah. Selain itu, kegiatan ini juga akan mengajarkan cara mendaftar NPWP secara online dan prosedur untuk mendapatkan NPWP-NIK, yang memudahkan proses administrasi perpajakan mereka. Melalui kegiatan ini, diharapkan akan ada peningkatan jumlah UMKM yang terdaftar dalam sistem perpajakan dengan NPWP-NIK, serta pemahaman yang lebih baik mengenai kewajiban perpajakan. Selain itu, melalui akses yang lebih luas ke fasilitas pembiayaan dan program pemerintah, UMKM di Kecamatan Cipayung dapat memperluas kapasitas dan daya saing mereka.
Co-Authors Ayu Zelviana Elzhariyanti Elzhariyanti Lea Amanda Muhammad A H Rosadi F Sugiyanto Sugiyanto Yunia Nduru