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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Inovasi dan Kreativitas (JIka) JURNAL ECONOMINA Jurnal Pengabdian Masyarakat Bhinneka Adpebi Science Series
Lulu Nailufaroh
Universitas Serang Raya
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

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Pengaruh Ekonomi Digital Terhadap Pendapatan UMKM Kota Serang dengan Literasi Digital Sebagai Variabel Moderasi Herman Wijaya; Lulu Nailufaroh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2580

Abstract

Micro, Small, and Medium Enterprises are one of the drivers of development and economic growth in Indonesia. This study aims to examine the influence of the digital economy on the income of Small Medium Enterprise Business in the city of Serang with digital literacy as a moderating variabel. Descriptive qualitative method is the method that I use in this research with the sample used is people who are registered as members of the “Rumah Kreatif BUMN” in Serang City and use internet media in their business activities both in promotional activities or transactions. The number of samples as respondents from this study amounted to 338 respondents. The analytical tool used was Smart PLS version 3.0. The results of this study prove that the digital economy has a positive and significant effect on the income of Small Medium Enterprise business in the city of Serang. And the role of digital literacy is significant in moderating the relationship between the two variabels. This indicates that the income of Small Medium Enterprise Business will increase if digital literacy is maximized.
The Effect of Tax Avoidance, Profitability, and Leverage on Firm Value Lulu Nailufaroh
Adpebi Science Series 2022: 2nd AICMEST 2022
Publisher : ADPEBI

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

Abstract

This study aims to determine the Effect of Tax Avoidance, Profitability, and Leverage on Firm Value in Manufacturing Companies in the Goods and Consumer Sector Listed on the Indonesia Stock Exchange for the period 2016 – 2019. This type of research is Causal Associative research with a Quantitative approach. The sample in this study was determined using the purposive sampling method and obtained from as many as 24 companies. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that profitability affects firm value. Meanwhile, tax avoidance and leverage have no effect on firm value.
Co-Authors Dian Maulita Dian Maulita Dien Sefty Framita Dien Sefty Framitha Farah Tri Megawati Fenti Febriyanti Herman Wijaya Irda Dayanti Megawati, Farah Tri Mia Indriany Ulfi Jefri Umdiana, Nana