Article Per Year (5 Year)
p-Index From 2020 - 2025
0.888
P-Index
This Author published in this journals
All Journal Jurnal Tekun Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Abdi Masyarakat (JAM) Publikasi Riset Mahasiswa Akuntansi Journal of Economics and Management
Riaty Handayani
Universitas Mercu Buana
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PELATIHAN PRODUKSI DAN PEMASARAN HASIL OLAHAN UBI UNGU Giawan Nur Fitria; Riaty Handayani
Jurnal Abdi Masyarakat (JAM) Vol 3, No 1 (2017): JAM (Jurnal Abdi Masyarakat) - September
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.353 KB) | DOI: 10.22441/jam.2017.v3.i1.010

Abstract

Our community service program aims to provide insight and knowledge for housewives in RT 02-07 South Meruya in developing purple sweet potato products in entrepreneurship. The benefits of this activity is to provide counseling to determine the selling price of purple sweet potato product processing into pudding. With the provision of counseling is very useful for the mothers in entrepreneurship to market the results of purple sweet potatoes with the best selling price, so that the mothers can generate good profits and their family income. The method used in this incident is the extension of the calculation of the selling price, the practice of making purple pudding is practical and economical. With this activity it is expected that the participants can make purple sweet potato pudding which is healthy, economical and practical, determining the best selling price so as to improve their families income.
TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAANMANUFAKTUR SEKTOR BARANG KONSUMSI DI INDONESIA Giawan Nur Fitria; Riaty Handayani
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1263

Abstract

This purpose of this study is to examine the effect of Return On Asset (ROA), Company’s Size, Audit Commitee and Proportion of Independent Directors to Tax Avoidance. Tax Avoidance is measured using the cash effective tax rate (CETR). This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report listing on the Indonesia Stock Exchange period 2013-2017. The sample was 21 manufacture companies on consumption sector listed in Indonesia Stock Exchange period 2013-2017. Multiple regression analysis was conducted using SPSS version 23.00 for windows. The test results showed of four hypotheses proposed hypothesis two accepted hypothesis. And the amount of determination of the case (adjusted R2) of 12,5%. Key words: Return On Asset, Company’s Size, Audit Commitee, Proportion of Independent Directors and Tax Avoidance.
Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System Terhadap Tingkat Kepatuhan WPOP (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan) Riaty Handayani; Syifa Nur Rahmawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.159 KB) | DOI: 10.22441/profita.2018.v11.03.004

Abstract

To optimize state’s revenues, the government made tax reforms more comprehensively. One of them is administrative reform which is implemented through modernization program of tax administration. The purpose this study to determine the application of administrative modernization consisting of organizational restructuring, and E-System and its influence on compliance of Individual Taxpayers in Tax Service Pratama Kembangan Jakarta. This research belongs to the type of causal research, that is research which aims to test the hypothesis about the influence of one or several variables on other variables ie independent variable (modernization of organizational structure and E-System) to the dependent variable (WPOP Compliance). The result of the research shows variables organizational structure and E-system have a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Perbankan Indonesia (Studi empiris pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2013-2016) Riaty Handayani
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.004

Abstract

Research that examines the effect of intellectual capital on firm’s market value shows different results. The firm’s market value can be reflected in the price investors pay for their shares in the market. The purpose of this study to determine the effect of Intelectual Capital component consisting of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) to firm’s market value (PBV). The population in this study is banking companies listed on the Indonesia Stock Exchange in 2013-2016. The sample of this research is 100 from 25 banking companies. Sampling technique through purposive sampling method. Researchers used the VAIC ™ method by Pulic, using multiple linear regression analysis. The partial hypothesis test showed that there only Capital Employed Efficiency (CEE) has positive and significant influenceto firm’s market value, while Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) have no effect on firm’s market value. While based on hypothesis test result simultaneously showed that Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) together have significant influence to firm’s market value.
Pengaruh Corporate Social Responsibility Disclosure, Capital Intensity, dan Corporate Governance Terhadap Tax Aggressiveness Septiani Indriapraja; Riaty Handayani
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 10, No 1 (2019)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v10i1.17431

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pengungkapan Corporate Social Responsibility, Capital Intensity, dan Corporate Governance terhadap Tax Aggressiveness. Tehnik pengumpulan data menggunakan purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia (www.idx.com) Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa Pengungkapan Corporate Social Responsibility berpengaruh positif terhadap tax aggressiveness, Kepemilikan Institusional berpengaruh negatif terhadap tax aggressiveness. Sedangkan Capital Intensity, Komite Audit, Proporsi dewan Komisaris tidak berpengaruh terhadap tax aggressiveness.
The Effect of Financial Performance and Board of Independent on Tax Avoidance Riaty Handayani
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.18655

Abstract

Tax avoidance is not an illegal activity, reduced state revenues can hinder the country's economic growth, especially fiscal policy. This study aims to examine the effect of  financial performance and independent dean commissioners on tax avoidance. This study uses quantitative methods with cross-sectional data  and secondary data  obtained from the   financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The results showed that ROA and DER had a significant negative  effect  on tax avoidance.  Meanwhile, the independent board of commissioners has no effect on tax avoidance.
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

Abstract

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.
PENGARUH LIKUIDITAS, INTENSITAS PERSEDIAAN, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Suningrat, Siti Fauziah Ning; Handayani, Riaty
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 1 (2025): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i1.11305

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, intensitas persediaan dan profitabilitas terhadap agresivitas pajak pada perusahan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2023. Agresivitas pajak sebagai variabel dependen, sedangkan likuiditas, intensitas persediaan, dan profitabilitas sebagai variabel independen. Penelitian ini dilakukan menggunakan sampel sebanyak 116 perusahaan terpilih yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan analisis regresi linier berganda, dengan alat pengolahan data yaitu aplikasi SPSS versi 25. Hasil dari penelitian ini menunjukan bahwa likuiditas berpengaruh signifikan negatif terhadap agresivitas pajak. Namun, intensitas persediaan dan profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak
Co-Authors Angela Dirman Giawan Nur Fitria Rista Bintara, Rista Roy Budiharjo Septiani Indriapraja Suningrat, Siti Fauziah Ning Syifa Nur Rahmawati Triyani Budyastuti