Garuda - Garba Rujukan Digital

Pengaruh Struktur Modal, Kepemilikan Institusional dan Profitabilitas terhadap Nilai Perusahaan Giawan Nur Fitria; Rista Bintara
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 1 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i1.3012

This study aims to determine the effect of capital structure, institutional ownership, and profitability on firm value. This study used food and beverage manufacturing companies listed on the IDX with an observation period from 2017 to 2021. The purposive sampling method was used to determine the sample in this study. A total of 12 companies that meet the sample criteria, so there are 60 observational data. Data analysis techniques were performed using multiple linear regression analysis, and with the SPSS 23 program. Based on the test results, the capital structure and institutional ownership did not affect firm value, while profitability had a positive effect on firm value. This research contributes to further research which is an addition to the literature on firm value

PENGARUH PROFITABILITAS, LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK Giawan Nur Fitria; Ersalina Asmarani
Jurnal Kewirausahaan Bukit Pengharapan Vol. 1 No. 2 (2021): Periode November
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v1i2.24

This research is the influence of profitability, leverage and ownership structure on tax aggressiveness (empirical study on manufacturing companies in the consumer goods industry registered on the Indonesia Stock Exchange in 2016-2019). This research aims to know the influence of profitability, leverage, and ownership structure as independent variables on tax aggressiveness as the dependent variable. This research uses secondary data financial statements of manufacturing companies in the consumer goods industry registered on the Indonesia Stock Exchange website www.idx.co.id. The population of this research are manufacturing companies in the consumer goods industry registered on the Indonesia Stock Exchange in 2016-2019. Sample by using purposive sampling method, the sample used consisted of 17 companies over a period of 4 years with total of data used are 68 sample data. Data analysis technique used in this research is multiple linear regression analysis. The results of this research indicate that: (1) profitability has a positive effect on tax aggressiveness, (2) leverage has a positive effect on tax aggressiveness, (3) ownership structure has no effect on tax aggressiveness.

MENINGKATKAN OMZET PENJUALAN PENGUSAHA UMKM DENGAN PEMASARAN DIGITAL Mulyani, Susi Dwi Dwi; Nugraha, Erie Riza; Murwaningsari, Etty; Fitria, Giawan Nur; Rachmawati, Sistya
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i2.4240

Pemasaran digital merupakan salah satu kunci penting dalam meningkatkan penjualan dan mencapai pasar yang lebih luas. Hal ini karena pemasaran digital dapat menjangkau target pasar yang lebih luas, lebih efektif, dan lebih efisien. Menurut data Kementerian Koperasi dan UKM, jumlah UMKM di Indonesia mencapai 64,2 juta unit pada tahun 2022, hanya sekitar 10% UMKM yang sudah memanfaatkan pemasaran digital secara efektif. Tim Abdimas FEB Usakti turut berkontribusi dalam meningkatkan pemahaman penggunaan pemasaran digital dalam upaya meningkatkan penjualan pada UMKM yang menjadi anggota Jakpreneur Grogol Petamburan, Jakarta Barat dengan menyelenggarakan penyuluhan. Pelaksanaan kegiatan penyuluhan telah dilakukan pada hari Selasa, 19 Desember 2023. Manfaat kegiatan penyuluhan pemasaran digital bagi UMKM, antara lain: i) Meningkatkan Visibilitas Online; ii) Meningkatkan Akses Pasar; iii) Biaya yang Lebih Rendah; iv) Meningkatkan Interaksi dengan Pelanggan; v) Meningkatkan Pengukuran dan Analisis; dan Meningkatkan Daya Saing. Berdasarkan hasil kuesioner yang diedarkan kepada peserta setelah mengikuti penyuluhan, mereka menyatakan 100% telah memahami cara meningkatkan penjualan; menciptakan keuntungan keberlanjutan; melakukan pemasaran produk; dan pemasaran digital, sedangkan cara mengkolaborasikan SDM sebanyak 86% peserta telah memahami dan 14% peserta belum memahami cara mengkolaborasikan Sumber Daya Manusia.

PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI OTOMOTIF YANG TERDAFTAR DI BEI TAHUN 2018-2022) Firdausi, Wilda; Fitria, Giawan Nur
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 1 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i1.4114

This research aims to analyze the influence of Capital Structure, Profitability and Company Size on Company Value (Empirical Study of Manufacturing Companies in the Automotive Industry Sector Listed on the IDX in 2018-2022). The population analyzed in this research is manufacturing companies in the automotive industry sector listed on the Indonesia Stock Exchange in 2018-2022. The sample selection technique uses purposive sampling which is based on predetermined criteria. Based on this method, 13 companies were obtained and the total observation data was 65 samples. The analytical method used in this research is multiple linear regression analysis. The results of this research show that capital structure has a negative and significant effect on company value, profitability has a positive and significant effect on company value, and company size has a positive and significant effect on company value. Penelitian ini bertujuan untuk menganalisis pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Otomotif yang Terdaftar di BEI Tahun 2018-2022). Populasi yang dianalisis pada penelitian ini adalah perusahaan manufaktur sektor industri otomotif yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Adapun teknik pemilihan sampel menggunakan purposive sampling yang didasarkan pada kriteria – kriteria yang telah ditentukan. Berdasarkan metode tersebut didapatkan sebanyak 13 perusahaan dan total data observasi sebanyak 65 sampel. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap nilai perusahaan, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan.

Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol 13, No 2 (2024)
Publisher : Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26

Preparation for Facing the World of Work for Fresh Graduates at SMK N 9 Jakarta, Indonesia Bintara, Rista; Fitria, Giawan Nur; Pernamasari, Rieke; Budyastuti, Triyani; Purwaningsih, Sri
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.410

Indonesia has the second-highest unemployment rate in Southeast Asia, reaching 5.45% in February 2023. Vocational High Schools (SMK) are designed to prepare graduates to be job-ready in accordance with government regulations. However, SMKs face several issues, such as misalignment between the curriculum and labor market needs, lack of mental preparedness among students, and limited collaboration with industry. The Community Service team from Universitas Mercu Buana is conducting an initiative to improve competency literacy, leadership skills, and mental readiness among students of SMK N 9 Jakarta Barat, preparing them for the workforce. This program aims to enhance competency literacy, leadership character, and mental preparedness in students to face the challenges of the job market.

Peningkatan Softskill Untuk Memasuki Dunia Kerja Bagi Siswa Akuntansi fitria, Giawan Nur; Bintara, Rista; Budyastuti, Triyani
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4774

Vocational High School (SMK) graduates are prepared to work in the public or private sector, or to work independently as entrepreneurs. Students are provided with technical skills based on their chosen major, as well as soft skills. However, the need for soft skills often does not receive enough attention. The soft skills training program for accounting students at SMK N 9 West Jakarta aims to help students understand the importance of soft skills. Students are expected to practice using soft skills that will support them in finding or creating jobs, writing cover letters, and creating interesting, informative, and effective Curriculum Vitae (CV). They are also expected to be confident when facing job interviews. It is hoped that the results of this training and mentoring will demonstrate that students understand the importance of soft skills such as communication, self-confidence, respect, open-mindedness, and honesty in the work environment and in daily life.

Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

This study was conducted to analyze how the effect of profitability and company size on company value with the audit committee as a moderate variable in infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 is the population taken. Purposive sampling is the sampling method used. In collecting data, documentation is used. Statistical testing was performed using t-tests and multiple linear regression analysis, previously classical assumption testing was carried out. The results of this study show that: profitability and company size have a positive effect on company value, while the audit committee cannot moderate the relationship between profitability and company size to company value.

PENGELOLAAN KEUANGAN DIGITAL UNTUK PEMULA: CARA CERDAS MENGATUR KEUANGAN DI ERA TEKNOLOGI Fitria, Giawan Nur; Pernamasari, Rieke
An-Nizam Vol 4 No 2 (2025): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v4i2.11325

This program was implemented in Kembangan Utara, West Jakarta, an area characterized by heterogeneity, dense population, and a significant proportion of low-income residents. The primary objective of this initiative was to enhance the skills and digital financial literacy of Micro, Small, and Medium Enterprises (MSMEs), particularly housewives, through training on the use of the Buku Warung application. The main challenges faced by the community included low household income, limited knowledge of financial planning, and minimal access to appropriate technology for business management. The program employed a participatory approach encompassing outreach sessions, hands-on training, application demonstrations, and questionnaire-based evaluations. Implementation was carried out in several stages: participant identification, dissemination of financial management concepts, practical training on the use of the Buku Warung application, and monitoring and evaluation sessions. The activity involved 40 participants and was held at the RPTRA (Child-Friendly Integrated Public Space) Kembangan, West Jakarta. The results indicated that participants were able to understand and apply basic digital financial recording techniques. The evaluation further demonstrated that the program was aligned with community needs and was considered effective in terms of both content and delivery methods. This initiative had a positive impact on improving participants’ digital skills while promoting financial inclusion. To ensure sustainability, it is recommended that the program be followed by intensive mentoring, advanced training, and the provision of supporting facilities to strengthen community business capacity and contribute to local economic development.

Tax Aggresiveness Analyis: The Role of Internal Financial Factors Mulyani, Susi Dwi; Fitria, Giawan Nur; Tarmidi, Deden
Signifikan: Jurnal Ilmu Ekonomi Vol. 13 No. 2 (2024)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v13i2.42506

Research Originality: This research may suggest a deeper relationship between internal company factors and tax aggressiveness, which has not been studied explicitly. Many studies examine the influence of external factors, but this study can highlight how a company's internal financial and tax management decisions can influence tax aggressiveness.Research Objectives: This study investigates the influence of several financial factors, such as thin capitalization, financial distress, and earnings management, on tax aggressiveness.Research Methods: This study analyzed 310 data from manufacturing companies listed on the Indonesian Stock Exchange from 2019 to 2023.Empirical Results: This study found that the high thin capitalization range can reduce tax aggressiveness. Conversely, earnings management is one tool used by management to reduce tax aggressiveness, while financial distress has no impact on tax aggressiveness.Implications: The study suggests that while certain financial practices influence tax aggressiveness, broader factors such as financial stability, investor relations, and risk management also play a significant role.JEL Classification: M41, H26

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