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All Journal Jurnal Proaksi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Masyarakat Indonesia
Sri Setia Ningsih, Sri Setia
STIE Ahmad Dahlan Jakarta
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education

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Pelatihan Perhitungan Pajak Penghasilan Pasal 21 Dengan Metode TER di SMK LP3 Istana Jakarta Widyowati, Lestari Adhi; Ningsih, Sri Setia; Sihombing, Novfitri Landong Namora; Aam Aminah; Jalih, Jara Hardiyanti; Qadaar, Amiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2024): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.146

Abstract

The Law on Harmonization of Tax Regulations (UU HPP) mandates ongoing tax reform in the areas of organization, human resources, information and technology, databases, business processes and legal regulations. The government has issued a Government Regulation (PP) regarding Article 21 Income Tax (PPh), PP 58/2023, which is one of the tax reforms. Calculation of income tax article 21 is adjusted to PP no. 58 of 2023 and PMK no. 168 of 2023, is a change related to the latest tax regulations. The aim of the TER scheme is to help companies carry out calculations so that they can reduce the possibility of miscalculations when fulfilling their tax obligations. The aim of this community service activity is to overcome partners' problems, namely providing knowledge and training regarding income tax Article 21 and its calculations to teachers and vocational school students, especially accounting majors, so that they can equip students with knowledge of taxation with the latest regulations.
Determinan Mempengaruhi Kebijakan Hutang Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia Khumaira, Wardah Diya; Amrizal, Amrizal; Masriyanda, Masriyanda; Yofnedi, Yofnedi; Ningsih, Sri Setia
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 2 (2023): November 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i2.4345

Abstract

The aim of this research is to prove the influence of free cash flow, asset structure and sales growth on debt policy partially and simultaneously. The research design uses quantitative descriptive, the research variables consist of three independent variables, namely the free cash flow variable, asset structure variable, and sales growth while the dependent variable is debt policy. The research data is secondary data consisting of financial reports of food and beverage sub-sector companies from 2019 to 2022 which are listed on the Indonesian stock exchange. The sample collection technique uses purposive sampling technique. The research uses multiple linear regression analysis. The research results prove thatvariable The variable Variable Based on the results of the F test, the significance value is 0.000<0.05 and the calculated F is greater than F table 18.725>2.712, meaning that simultaneously free cash flow, asset structure and sales growth have a significant effect on debt policy. The magnitude of the influence of the three Independent variabel is 40.1%.
Good Corporate Governance, Profitabilitas, Carbon Emission Disclosure, Nilai Perusahaan Pada Perusahaan Manufaktur Widyowati, Lestari Adhi; Ningsih, Sri Setia; Dorahman, Boy
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6023

Abstract

Nilai perusahaan dapat dicapai melalui faktor keuangan dan non keuangan, karena investor tertarik pada perusahaan dengan laba dan masa depan yang baik. Perusahaan harus sadar bahwa pentingnya beroperasi secara berkelanjutan dengan menyeimbangkan antara Good Corporate Governance (GCG), profitabilitas dan Carbon Emission Disclosure (CED) untuk meningkatkan nilai perusahaan.  Penelitian ini untuk menganalisis peran CED dan profitabilitas pada pengaruh GCG terhadap nilai perusahaan. Metode penelitian adalah metode deskriptif kuantitatif. Populasi yang digunakan dalam penelitian yaitu 178 perusahaan manufaktur di BEI tahun 2018-2022. Data diambil secara purposive sampling dan menghasilkan 210 sample. Untuk menganalisa data penelitian ini menggunakan perangkat lunak smartPLS versi 3.0. Uji validitas dan reliabilitas menggunakan model pengukuran, sedangkan uji kausalitas menggunakan model structural. Hasil penelitian adalah sebagai berikut bahwa GCG, CED dan profitabilitas berpengaruh secara langsung terhadap nilai perusahaan. CED berpengaruh langsung terhadap profitabilitas. Profitabilitas dan CED tidak dapat memediasi pengaruh GCG pada nilai perusahaan. Penelitian ini memberikan bukti empiris bagaimana GCG, profitabilitas, CED mempengaruhi nilai perusahaan serta CED mempengaruhi profitabilitas. Selanjutnya penelitian ini juga menyiratkan bahwa untuk meningkatkan nilai perusahaan tidak hanya berasal dari faktor finansial saja tetapi juga dari nonfinansial yang menjadi kebaruan dalam penelitian ini.
Co-Authors Aam Aminah Amrizal Amrizal Dorahman, Boy Jalih, Jara Hardiyanti Khumaira, Wardah Diya Lestari Adhi Widyowati Masriyanda, Masriyanda Qadaar, Amiruddin Sihombing, Novfitri Landong Namora Yofnedi, Yofnedi