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All Journal Jurnal Bisnis dan Akuntansi Prosiding Konferensi Nasional PKM-CSR E-Jurnal Akuntansi TSM
NICKEN DESTRIANA
Trisakti School of Management
Humanities Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN NON KEUANGAN VENY MEILINDA; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.431 KB) | DOI: 10.34208/jba.v21i1a-1.707

Abstract

The purpose of this research was to determine the effect of the variable return on asset, the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, debt to equity ratio, current ratio, total asset turnover ratio, and working capital turnover ratio to the stock return. The number of samples consist of 78 listed non-financial company in Indonesia Stock Exchange during the period 2013-2016 using purposive sampling method. The examination of the data uses multiple regression analysis. The result of this research showed that the variables return on asset, debt to equity ratio, and working capital turnover ratio affected stock returns, while the other variables such as the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, current ratio, and total asset turnover ratio have no effect to stock returns.
Pemberdayaan Ekonomi Pedesaan Berbasis Partisipasi Warga Menuju Peningkatan Dan Kemandirian Pengelolaan Ekonomi Di Desa Parakanlima, Cirinten, Lebak-Banten Yupiter Gulo; Nicken Destriana
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 1 (2018): Prosiding PKM-CSR Konferensi Nasional Pengabdian kepada Masyarakat dan Corporate Socia
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.858 KB)

Abstract

Tujuan utama dalam studi ini adalah mengembangkan cara yang efektif untuk memberdayakan ekonomi pedesaan berbasis partisipasi warga desanya menuju kemandirian dalam mengelola ekonomi desanya. Program pemberdayaan ekonomi desa hanya mungkin efektif dan berkesinambungan apabila warganya terlibat secara aktif dalam semua proses yang dilakukan mulai sejak dari awal hingga akhir proses, bahkan terus menerus menjadi siklus yang harus dikelola terus menerus. Trisakti School of Management (TSM) melalui program PKM mengambil peran untuk terlibat memberdayakan masyarakat desa agar mandiri mengelola kehidupan ekonominya dengan semua sumberdaya yang dimiliki. Kegiatan PKM dilakukan pada tanggal 26 Juli 2018 di Desa Parakanlima, Kecamatan Cirinten, Kabupaten Lebak, yang merupakan desa tertinggal/termiskin di Provinsi Banten. Dimana pemberdayaan sebelumnya telah dilakukan melalui proses dan waktu panjang, yang dimulai dari kegiatan Live-in mahasiswa, diteruskan dengan pembangunan MCK, dan gedung “serbaguna”. Melalui musyawarah desa, pembangunan ruangan serbaguna dapat digunakan untuk kegiatan desa, sekolah PAUD, termasuk saat kegiatan pelatihan dan sharing pengalaman tentang manajemen usaha koperasi dilakukan di gedung tersebut. Pelatihan ini diikuti oleh key-persons di desa dan antusiasme serta tanggapan sangat positif diperoleh melalui testimoni yang disampaikan. Adanya perubahan peningkatan pengetahuan pentingnya manajemen organisasi, membuka wawasan warga mengenai usaha-koperasi sebagai pilihan wadah perekonomian desa, serta dapat melakukan pembukuan yang benar menjadikan warga termotivasi untuk segera mendirikan koperasi. Sehingga dengan adanya kesadaran dan harapan dengan koperasi, perekonomian desa dapat meningkat dan mandiri.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PERUSAHAAN MANUFAKTUR NOVA DWI HANDAYANI; NICKEN DESTRIANA
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.21 KB)

Abstract

The objective of this research is to obtain empirical evidence about the influence of sales growth, earnings per share, book to market value, market capitalization, current ratio, total asset turnover, debt to equity ratio, and return on asset on stock return. This reasearch used manufacturing companies that listed in Indonesia Stock Exchange from 2013-2015, and 55 companies selected as final sample and acquired 163 observational data as the sample. Sampling method in this research was purposive sampling. The analysis technique used is multiple regression analysis. The result of this research shows that sales growth, book to market value, and return on asset have effect to stock return. Meanwhile the other variables such as earnings per share, market capitalization, current ratio, total asset turnover, and debt to equity ratio don’t have any effects to stock return.
PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Nita Fazrina Anggraini; Nicken Destriana
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.375 KB)

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of factors on tax avoidance measured by Cash Effective Tax Rate (CETR). The independent variables used are company size, audit committee, leverage, sales growth, institutional ownership, and return on assets. The research sample that met the criteria is 60 companies thus there were 180 data listed on Indonesia Stock Exchange, during the 2018-2020 period. The method of sampling is using the purposive sampling method and this study uses multiple linear regression analysis to test the hypothesis. The result of this study indicates that there is only sales growth has negative effects CETR. The lower the CETR value, the more tax avoidance increases, the higher the sales growth in the company, the greater the profit obtained by the company, the company that gets a large profit, the tax payment will also be high. Thus, the company tries to manage its tax burden by making tax savings.
Can Board Diversity Promote Dividend Policy? Seeking The Role of Profitability Muhammad Taufik; Jessica Jessica; Nicken Destriana
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1623

Abstract

This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.
PENGARUH FREE CASH FLOW, BOARD SIZE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Stefani Grimonia Lavina; Nicken Destriana
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2085

Abstract

Profit is one of the information that is quite noticed by users of financial statements such as investors and creditors because it can describe the performance of a company. The importance of the profit figure triggers management (as the party who has the opportunity and control) to carry out earnings management practices. Therefore, it is necessary to understand what factors can affect earnings management so that the decision-making process in business can be carried out correctly. The purpose of this research is to obtain empirical evidence related to the factors that can affect earnings management that is the influence of firm size, financial leverage, firm age, profitability, board size, free cash flow, and sales growth on earnings management. This research is causality and uses secondary data sources, with the research population being manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2021. The amount of sample obtained and used are 76 companies with sampling technique that is purposive sampling method. The data obtained were then analyzed using the multiple linear regression method. The results of this research indicate that financial leverage and profitability have a positive effect on earnings management, while firm age and free cash flow have a negative impact on earnings management. The company size, board size, and sales growth have no effect on earnings management.
Co-Authors Jessica Jessica Muhammad Taufik NITA FAZRINA ANGGRAINI NOVA DWI HANDAYANI Stefani Grimonia Lavina VENY MEILINDA YUPITER GULO