Article Per Year (5 Year)
p-Index From 2019 - 2024
1.259
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Barelang Abdi Laksana Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Industrial Engineering & Management Research (JIEMAR) Journal of Education Technology Information Social Sciences and Health PROFESOR : Professional Education Studies and Operations Research
Margie, Lyandra Aisyah
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Neuroscience Nursing Public Health Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
The Effect Of Company Size, Financial Distress, And Accounting Conservatism On Tax Avoidance: (Empirical Study on Property & Real Estate Sector Companies On The Indonesia Stock Exchange 2018-2022) Apriliana, Tiara; Margie, Lyandra Aisyah
Journal of Industrial Engineering & Management Research Vol. 5 No. 4 (2024): August 2024
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v5i4.540

Abstract

This study was conducted to analyze the effect of company size, financial distress and accounting conservatism on tax avoidance. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2018-2022. The technique used is panel data regression. The sample selection was carried out using purposive sampling method from secondary data in the form of financial statements and found as many as 13 sample companies with 5 years of observation, so that the total sample in this study was 65 company year data. Hypothesis testing is done using the Eviews 12 application. Based on the results of Eviews 12 testing, it is found that simultaneously company size, financial distress and accounting conservatism have a significant effect on tax avoidance. While partially, only accounting conservatism has a significant effect on tax avoidance. while company size and financial distress variables have no significant effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen dan Pertumbuhan Penjualan Terhadap Harga Saham: Studi Empiris Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Amelia, Amanda; Margie, Lyandra Aisyah
JURNAL AKUNTANSI BARELANG Vol 8 No 1 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i1.8015

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Kebijakan Dividen, dan Pertumbuhan Penjualan terhadap Harga Saham pada perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jenis penelitian ini menggunakan penelitian kuantitatif. Berdasarkan metode purposive sampling diperoleh sampel sejumlah 11 perusahaan. Metode analisis yang digunakan adalah metode statistik deskriptif dan analisis regresi data panel dengan menggunakan software E-views 9. Hasil penelitian ini menunjukkan bahwa secara simultan ukuran perusahaan, kebijakan dividen, dan pertumbuhan penjualan berpengaruh terhadap harga saham. Secara parsial kebijakan dividen dan pertumbuhan penjualan berpengaruh terhadap harga saham, sedangkan ukuran perusahaan tidak berpengaruh terhadap harga saham.
Implementation of E-Filing, Tax Compliance Costs and Social Environment on Taxpayer Compliance Silviyani, Silviyani; Margie, Lyandra Aisyah
Journal of Education Technology Information Social Sciences and Health Vol 3, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetish.v3i2.3417

Abstract

This research aims to analyze the implementation of e-filing, tax compliance costs, and the social environment on taxpayer compliance. This type of research is quantitative research with primary data sources by distributing questionnaires. The population in this study are taxpayers registered at the Pratama Serpong Tax Service Office (KPP). In this research, the sampling technique was carried out using the convenience sampling method with the number of samples obtained being 100 respondents. The data analysis techniques used are validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the test results, the results obtained are that the implementation of e-filing (Χ1), tax compliance costs (Χ2) and the social environment (Χ3) simultaneously have a significant effect on taxpayer compliance. Meanwhile, partially, the implementation of e-filing (Χ1) and the social environment (Χ3) have an effect on taxpayer compliance, while tax compliance costs (Χ2) partially have no and significant effect on taxpayer compliance at the Pratama Serpong Tax Service Office (KPP).
PELATIHAN AKUNTANSI DAN PENGELOLAAN KEUANGAN PADA UMKM RATENGAN Habibah, Habibah; Margie, Lyandra Aisyah; Pratiwi, Adhitya Putri; Afridayani, Afridayani; Ridwan, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13481

Abstract

Pengabdian Kepada Masyarakat dapat diartikan sebagai respon akademik masyarakat kampus atas kebutuhan, tantangan atau persoalan yang dihadapi oleh masyarakat, baik secara langsung maupun tidak langsung. Tujuan umum dari mendampingi UMKM yang tergabung dalam Persatuan UMKM Frozen Food. Persatuan UMKM Frozen Indonesia yang merupakan suatu lembaga yang fokus meningkatkan kapasitas UMKM yang bergerak dibidang Frozen Food sebagai upaya untuk meningkatkan kesejahteraan masyarakat dengan melakukan kegiatan pelatihan, seminar dan pendampingan. Kegiatan pengabdian kepada masyarakat ini mengusung tema Pelatihan Akuntansi dan Pengelolaan Keuangan. Dengan para pengajar dan narasumber yang dilibatkan adalah para Dosen Program Studi Akuntansi dari Universitas Pamulang. Hasil Pelaksanaan PKM yang dilakukan tanggal 19 sampai 21 Mei 2021 adalah pemahaman UMKM yang didampingi mengenai Pentingnya akuntansi dan pengelolaan keuangan dengan keuntungan yang diinginkan. Menghitung BEP sebagai informasi untuk menentukan berapa unit yang dihasilkan dan menentukan harga jual untuk keadaan yang tidak merugian ataupun menguntungankan pada dasarnya adalah menghitung BEP untuk mentukan keuntungan yang diinginkan agar bisnis yang dijalankan bisa tetap berkembang dan lebih maju.
IMPLEMENTASI PEMASARAN DIGITAL PADA UMKM PAMULANG ESTATE Mu'arif, Syamsul; Yulianto, Yulianto; Margie, Lyandra Aisyah; Afridayani, Afridayani; Lindawati, Lindawati
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20302

Abstract

Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dan tujuan utamanya adalah untuk memberikan solusi atas permasalahan yang dihadapi oleh para pelaku Usaha Mikro Kecil dan Menengah (UMKM) terkait dengan digital marketing. Selain itu diharapkan dengan pengabdian kepada masyarakat ini keberadaan perguruan tinggi dapat memberikan kontribusi besar kepada pengembangan dan penerapan keilmuan kepada masyarakat. Metode yang digunakan dalam pengabdian ini yaitu dengan cara sharing seasion dalam bentuk webinar dan juga pendampingan lapangan guna mendapatkan jalan keluar atas permasalahan yang dihadapi pelaku usaha UMKM. Hasil pengabdian kepada masyarakat ini berupa sosialisasi pembuatan market place, desain kemasan produk serta pemanfaatan sosial media untuk pemasaran produk secara digital. Ilmu yang didapatkan pada Pengabdian Kepada Masyarakat kali ini diharapkan mampu memberikan semangat baru bagi dosen dalam upaya mengembangkan diri memberikan pengarahan, penyampaian materi dan motivasi serta berkontribusi bagi perkembangan dunia usaha khususnya sektor UMKM baik di sekitar lingkungan kampus maupun secara nasional.Kata Kunci: Digital Marketing, UMKM
Moderation Firm Size to Intellectual Capital, Commissioner Independent, Sales Growth And Firm Value Margie, Lyandra Aisyah; Manurung, Adler Haymans; Buchdadi, Agung Dharmawan; Yusuf, Muhammad
PROFESOR : Professional Education Studies and Operations Research Vol. 1 No. 02 (2024): December 2024
Publisher : AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/gmt8cd12

Abstract

The aim of this research is to examine the influence of intellectual capital, independent commissioners and sales growth on firm value with firm size as a moderating variable. The population used is property & real estate sub-sector companies listed on the IDX in 2017-2022. The sample was selected using the purposive sampling method. The results of data processing carried out by researchers were tested using moderated regression analysis (MRA) with the IBM SPSS Statistics Version 25 application. The research results showed that independent commissioners had a significant negative effect on firm value, while intellectual capital and sales growth did not have a significant effect on firm value. Firm size as a significant moderating variable weakens the relationship between independent commissioners and firm value. Meanwhile, firm size is unable to moderate the influence of intellectual capital and sales growth on firm value.
FIRM SIZE MEMODERASI MANAJEMEN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Fitri, Annisa; Margie, Lyandra Aisyah
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.439

Abstract

This study aims to test and analyze the effect of earnings management and corporate social responsibility on tax avoidance with firm size as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. This type of research is quantitative research using multiple linear regression analysis methods, using eviews12. The population in this study amounted to 123 companies, the sample selection used purposive sampling method so as to obtain 24 companies. The test results in this study indicate that simultaneously earnings management and corporate social responsibility have a significant effect on tax avoidance. Partially, corporate social responsibility has not significant effect on tax avoidance, while earnings management has no significant effect on tax avoidance. Firm size is able to moderate the relationship between corporate social responsibility and tax avoidance. However, firm size is not able to moderate the relationship between earnings management and tax avoidance
Co-Authors Adler Haymans Manurung Afridayani, Afridayani Agung Dharmawan Buchdadi, Agung Dharmawan Amelia, Amanda Annisa Fitri, Annisa Apriliana, Tiara Habibah Habibah Lindawati Lindawati Mu'arif, Syamsul Muhammad Ridwan Muhammad Yusuf Pratiwi, Adhitya Putri Silviyani, Silviyani Yulianto Yulianto