Article Per Year (5 Year)
p-Index From 2019 - 2024
0.882
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Jurnal Abdimas Bina Bangsa Jurnal Ekonomi
Citra Mariana
Universitas Widyatama
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM (Survei pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia (BEI) Tahun 2013) Citra Mariana
Jurnal Ilmiah Akuntansi Vol 1 No 1: Juni 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i1.9981

Abstract

ABSTRAKPenelitian ini bertujuan mengungkapkan pengaruh kinerja keuangan dan kebijakan dividen terhadap harga saham pada sektor property dan real estate di Bursa Efek Indonesia tahun 2013. Sampel dalam penelitian ini sebanyak 43 perusahaan. Analisis data dilakukan dua tahap. Pertama menggunakan paired sample t-test dan kedua analisis regresi linier berganda. Bersadarkan hasil analisis paired sample t-test ditemukan bahwa tidak terdapat perubahan signifikan terhadap harga saham yang terjadi pada periode sebelum publikasi, tanggal publikasi dan periode sesudah publikasi. Selanjutnya berdasarkan hasil analisis regresi linier berganda ditemukan bahwa price earnings ratio, price book value, earnings per share berpengaruh positif terhadap harga saham. Return on assets berpengaruh negatif terhadap harga saham. Debt to equity ratio, net profit margin dan kebijakan dividen tidak berpengaruh terhadap harga saham.Kata kunci: kinerja keuangan, kebijakan dividen, harga saham, property, real estate. ABSTRACTThis study aims to reveal the influence of the financial performance and the dividend policy on stock prices in the property and real estate sector in the Indonesia Stock Exchange in 2013. The sample in this research is 43 companies. To analyze the research data used two steps, paired sample t-test and then multiple linear regression analysis. Based on results of the analysis of paired sample t-test found that there is no significant change in the stock price that occurred in the period before publication, publication date and the period after the publication. Based on the results of the regression analysis of Multiple linear found that price earnings ratio, price-book value, earnings per share positive effect on stock prices. Return on assets negatively affects stock prices. Debt to equity ratio, net profit margin and dividend policy does not affect the company's stock priceKeywords: financial performance, dividend policy stock prices, property, real estate
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
THE EFFECT OF PROFITABILITY AND LEVERAGE ON TAX AVOIDANCE IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2021 Nanditha Myesa Haidar; Citra Mariana
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

Because its contribution to the state revenue and expenditure budget (APBN) is greater than other sources of revenue (other than taxes). This study has a goal, namely to obtain results regarding whether there is an effect of profitability and leverage on tax avoidance. This research was conducted on industrial goods industry sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period with a total population of 129 company financial reports. By using purposive sampling and outlier analysis techniques, a sample of 75 company financial reports was produced. data analysis in this study used panel data regression analysis using a significance level of 5%. the results of testing the T test with Eviews 12 software show that profitability is 0.021 and leverage is 0.000, it can be shown that these results are smaller than the specified significance level. then, it can be concluded that profitability and leverage have a significant effect on tax avoidance.
Pengaruh Ukuran Perusahaan, Leverage, Umur Perusahaan, Dan Profitabilitas Terhadap Intellectual Capital Disclosure Nadila Andriana; Citra Mariana; Diah Andari
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.776

Abstract

Tujuan utama dari penelitian ini adalah untuk menginvestigasi apakah ada pengaruh dari ukuran perusahaan, leverage, umur perusahaan, dan profitabilitas terhadap tingkat Intellectual Capital Disclosure pada sektor makanan dan minuman di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019 - 2021. Sampel yang digunakan dalam penelitian ini adalah 19 perusahaan manufaktur di sektor makanan dan minuman, yang dipilih menggunakan purposive sampling method. Data yang diperoleh kemudian dianalisis menggunakan perangkat lunak EViews 12 SV. Temuan dari penelitian ini mengindikasikan bahwa umur perusahaan memiliki pengaruh positif terhadap tingkat Intellectual Capital Disclosure. Namun, ukuran perusahaan, leverage, dan profitabilitas tidak terbukti memiliki pengaruh yang signifikan terhadap Intellectual Capital Disclosure
Pengaruh Profitabilitas Dan Leverage Terhadap Pengurangan Pajak (Penelitian Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Diah Andari; Nadila Andriana; Citra Mariana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8225

Abstract

The Indonesian government is increasingly optimizing tax revenues as a source of income. The implementation of tax collection by the government does not always receive a good response from companies or agencies. The government pays quite a lot of attention to taxes so the government expects tax payments to be as high as possible to finance government programs. However, unlike companies, taxes describe costs or burdens that will reduce a company's net profit, so companies will pay taxes as low as possible. This research aims to know whether profitability and leverage influence tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The factors tested in this research are profitability and leverage as the independent variable, while tax avoidance as the dependent variable. The research method used in this research is descriptive and verification. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The data analysis used in this research is multiple regression analysis using Eviews 12. The results show that partially and simultaneously, profitability and leverage do not affect tax avoidance. The research results also show that the value of profitability and leverage influencing tax avoidance is 6.51%, and the remaining 93.49% influenced by other variables outside the research. Keywords: profitability, leverage, tax avoidance
WORKSHOP PENYULUHAN PENGELOLAAN KEUANGAN UNTUK UMKM DESA KAPANEWON NANGGULAN Diah Andari; Rosa Fitriana; Yati Mulyati; Dyah Purnamasari; Citra Mariana
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.1051

Abstract

This PkM activity is carried out in the short, medium and long term. RSP management must be able to run operational administration properly. Although there are many types of shelters in Bandung, this PkM is specialized in the Bandung Branch of RSP, West Java. Administrative management for Rumah Singgah Peduli is introduced, discussed and applied how the proper techniques in this PkM. A MS. Excel helps in the process of running the administration until a simple financial report of RSP is expected to be able to classify receipts and expenses for each transaction that occurs. The intended object for this PkM is assumed to have less administrative knowledge. This service activity provides guidance and assistance for RSP in improving the information presented in the Non-Profit financial statements. This PkM program is focused on RSP and provides understanding so that it is able to make good records. It is hoped that the management and administration of RSP will have new knowledge related to administration in running their operations and be able to improve the quality of information presented and be professional
Co-Authors Diah Andari Dyah Purnamasari Hafied Noor Bagja Nadila Andriana Nanditha Myesa Haidar Radhi Abdul Halim Rachmat Rosa Fitriana Yati Mulyati Yoga Tantular Rachman