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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business CARADDE: Jurnal Pengabdian Kepada Masyarakat KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang
Lyandra Aisyah Margie
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Economics, Econometrics & Finance Education Social Sciences

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Strategi Pemanfaatan Marketplace Guna Peningkatan Omzet Pada Situasi Pandemi Covid-19 UMKM Sahabat Ibu Afridayani; Tiwi, Adhitya Putri Pratiwi; Lyandra Aisyah Margie; Habibah; Muhammad Ridwan
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2021): Agustus
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v4i1.886

Abstract

Kegiatan ini bertujuan untuk melihat efek yang ditimbulkan terhadap omzet UMKM melalui pemanfaatan marketplace di situasi pandemi Covid-19 yang berdampak pada hampir seluruh aspek di seluruh negara, termasuk Indonesia. UMKM merupakan salah satu sektor yang terdampak oleh Pandemi Covid-19. Kegiatan ini diperuntukkan bagi salah satu UMKM dibawah binaan Rumah Pemberdayaan Masyarakat, yaitu UMKM Sahabat Ibu. Kegiatan pengabdian dilakukan dengan metode ceramah, instruksi, simulasi dan evaluasi. Seluruh kegiatan dilakukan dengan memanfaatkan media marketplace diantaranya adalah Shopee, Tokopedia dan Bukalapak. Tim pengabdi menarik kesimpulan hasil dari kegiatan ini adalah UMKM Sahabat Ibu memiliki kesadaran yang tinggi akan pentingnya menguasai teknologi informasi dalam meningkatkan omzet penjualannya, UMKM Sahabat Ibu tidak mengandalkan strategi pemasaran secara konvensional saja, namun untuk menjangkau pasar yang lebih luas khususnya pada situasi pandemic ini, UMKM Sahabat Ibu mulai “melirik” strategi pemasaran online, tim pengabdi menawarkan untuk melakukan evaluasi secara berkala terkait dengan masalah-masalah yang dihadapi dalam melakukan penjualan online.
PENGARUH PERENCANAAN PAJAK DAN KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN Habibah Habibah; Lyandra Aisyah Margie
KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang Vol 9, No 1 (2021): KREATIF
Publisher : Prodi Manajemen Fakultas Ekonomi Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jk.v9i1.y2021.p60-71

Abstract

Penelitian ini bertujuan untuk melihat pengaruh perencanaan pajak dan konservatisme akuntansi terhadap nilai perusahaan pada perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia untuk periode tahun 2014-2018.Metode yang digunakan didalam penelitian ini adalah pendekatan kuantitatif dengan analisis regresi linier berganda. Jumlah sampel yang digunakan didalam penelitian adalah 9 perusahaan.Hasil pengolahan data yang dilakukan menemukan bahwa secara simultan, perencanaan pajak dan konservatisme akuntansi berpengaruh signifikan terhadap nilai perusahaan namun secara parsial, hanya perencanaan pajak yang berpengaruh signifikan terhadap nilai perusahaan.
PENGARUH LIKUIDITAS, LEVERAGE, STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Lyandra Aisyah Margie; Habibah Habibah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.251

Abstract

This study aims to obtain empirical evidence regarding the effect of Liquidity, Leverage, Ownership Structure and Profitability on Tax Aggressiveness in pharmaceutical companies listed on the Indonesia Stock Exchange (BEI) 2013-2018. This type of research is associative quantitative and the method of analysis used in this study is multiple linear regression analysis. By using the purposive sampling method, the research sample obtained was 5 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) with six years of observations from 2013 to 2018. The results showed that simultaneously liquidity, leverage, ownership structure and profitability had a significant effect on tax aggressiveness. However, partially liquidity, leverage, ownership structure and profitability do not have a significant effect on tax aggressiveness
ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI Lyandra Aisyah Margie; Habibah Habibah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.424

Abstract

This study aims to determine the effect of net profit margin and free cash flow on earning management. The population in this study are consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The number of samples in this study was 64 respondents, using the purposive sample method. The research approach used is quantitative. The analytical method used is multiple linear regression. The results showed that simultaneously, net profit margin and free cash flow had a significant effect on earnings management in the consumer goods industry sector. However, partially, only free cash flow has a significant effect on earnings management, while net profit margin does not significantly affect earnings management in the consumer goods industry sector.
EFFECT OF BOOK TAX DIFFERENCES, INVENTORY TURNOVER AND FIRM SIZE ON PROFIT GROWTH Habibah Habibah; Lyandra Aisyah Margie
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 6 No. 3 (2023): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of book tax differences, inventory turnover and firm size on profit growth. This study uses a sample of real estate and property companies listed on the Indonesian stock exchange during the 2016-2021 period. The number of real estate and property companies that were used as research samples were 12 companies with 6 years of observation. This research sample used a purposive sampling method. Testing the hypothesis in this study using multiple regression analysis techniques with the help of SPSS software. The results of this study indicate that book tax differences, inventory turnover and firm size simultaneously have a significant effect on profit growth. While the results of research conducted partially show that book tax differences, inventory turnover and firm size have a significant effect on profit growth.
Co-Authors Afridayani Habibah Habibah Habibah Habibah Habibah Muhammad Ridwan Tiwi, Adhitya Putri Pratiwi