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IMPLIKASI PENGHINDARAN PAJAK, PERENCANAAN PAJAK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ENERGI 2020‑2024
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
ABSTRACT
Companies registered on the Indonesia Stock Exchange in the energy industry from 2020 to 2024 will have their company value analysed for tax avoidance, tax planning, leverage, and firm size. There were 119 observations that fulfilled the sample requirements in this quantitative investigation that used a purposive sampling strategy. Using IBM SPSS Statistics 25, we ran numerous linear regressions on the data. A negative and statistically significant effect of tax avoidance on firm value...
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DETERMINASI PENGHINDARAN PAJAK: PENGARUH PROFITABILITAS, HARGA TRANSFER, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
Penelitian ini menguji bagaimana profitabilitas, ukuran perusahaan, harga transfer, dan struktur modal memengaruhi penghindaran pajak. Objek yang diteliti adalah perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia pada periode 2021–2024. Topik ini penting karena adanya fenomena ketidaktercapaian target penerimaan pajak serta berbagai kasus penghindaran pajak di sektor properti. Dengan menggunakan metode kuantitatif dan teknik purposive sampling, diperoleh sampel sebanyak 72...
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Dari Sampah Ke Sensitivitas Alam: Hubungan Aktivitas Memilah Sampah Terhadap Kecerdasan Naturalis Anak Usia 4 – 6 Tahun
Ayuningtyas, Fadilla
; Kurnia, Aam
; Sumaryanti, Lilik
; Ayuningtyas, Fadilla
; Kurnia, Aam
; Sumaryanti, Lilik
Paudia
Vol 15
, No 1
(2026)
Minimnya penerapan pendidikan lingkungan dalam pembelajaran anak usia dini menjadi tantangan di tengah meningkatnya urgensi pengelolaan sampah di Indonesia, khususnya di Jawa Barat. Salah satu pendekatan sederhana yang bermakna adalah pembiasaan aktivitas memilah sampah yang diterapkan mulai sejak dini. Penelitian ini bertujuan untuk menganalisis hubungan antara aktivitas memilah sampah dan kecerdasan naturalis anak usia 4 – 6 tahun di PAUD Nurul Amal, Kota Bandung. Penelitian ini menggunakan pe...
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Needs Analysis for Designing Dynamic Game-Based Learning Media on Motion and Force in Junior High School Science
Indonesian Journal of Instructional Media and Model
Vol 7
, No 2
(2025)
Understanding Motion and Force remains challenging for junior high school students, particularly due to the abstract and multi-representational nature of the concepts. This study aimed to systematically identify learning difficulties, learner characteristics, media usage patterns, and digital habits through the Define stage of the 4-D development model as the foundation for designing game-based learning media. A mixed-methods needs analysis was conducted using classroom observations, a teacher i...
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LITERASI KEUANGAN DAN PENGELOLAAN SAMPAH PLASTIK MENJADI PRODUK KREATIF PADA BANK SAMPAH LUMINTU SEMARANG
Jurnal Pengabdian Masyarakat Unwahas
Vol 10
, No 2
(2025)
Bank Sampah Lumintu adalah sebuah lembaga berbasis komunitas yang berlokasi di Kelurahan Sampangan, Kecamatan Gajahmungkur, Kota Semarang. Berdiri sejak tahun 2015, Bank Sampah ini memiliki misi untuk mendorong kesadaran masyarakat akan pentingnya pengelolaan sampah berbasis 3R (Reduce, Reuse, Recycle), sekaligus menyediakan alternatif tabungan berbasis sampah anorganik. Berdasarkan hasil diskusi dan identifikasi langsung bersama pengurus Bank Sampah Lumintu, telah ditemukan permasalahan pengelo...
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Penggunaan Realitas Augmented untuk Pembuatan Prototipe Desain Produk: Studi Kasus pada Pengembangan Aplikasi Mobile
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 17
, No 2
(2024)
This research explores the use of Augmented Reality (AR) in the prototyping of product design, focusing on mobile applications for e-commerce. The aim of this study is to evaluate how AR can enhance the prototyping process in product design, improve efficiency, and facilitate better interaction between designers and end-users. The research method involves developing a mobile application prototype with AR and testing it with end-users. The results indicate that AR accelerates the design process,...
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RELEVANSI KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN
Jurnal Akuntansi, Keuangan dan Auditing
Vol 2
, No 1
(2024)
ABSTRACTFirm value is the investor's perception of the company's success associated with the stock price. Several things that affect firm value include managerial share ownership and profitability. This study aims to analyze the effect of managerial ownership and profitability on firm value. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample was chosen using purposive sampling method. The data analy...
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PERANCANGAN ANIMASI IKLAN DIGITAL BERBASIS MOTION GRAFIS SEBAGAI PENUNJANG PROMOSI PADA PERMATA JAYA PRINTING
JURNAL ILMIAH KOMPUTER GRAFIS
Vol 17
, No 1
(2024)
Promotional strategies are used in marketing to determine the best way to bring products or services to certain markets, but sometimes in companies these strategies are often not optimal, as is still done by the printing and advertising company Permata Jaya Printing which only uses print media in the form of banners, posters , word of mouth and social media so that this promotional strategy is considered less effective in reaching a wider audience.
To support the promotional media used by Permat...
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STRATEGI PENGELOLAAN KEUANGAN USAHA KECIL DAN KEWIRAUSAHAAN KARANG TARUNA GEBANG KELURAHAN KADIPIRO KECAMATAN BANJARSARI SURAKARTA
Adi Widya: Jurnal Pengabdian Masyarakat
Vol 1
, No 1
(2024)
Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is th...
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STRATEGI PENGELOLAAN KEUANGAN USAHA KECIL DAN KEWIRAUSAHAAN KARANG TARUNA GEBANG KELURAHAN KADIPIRO KECAMATAN BANJARSARI SURAKARTA
Karang Taruna seen from the age factor is still young, they are still eager to move forward. No exception Karang Taruna Village Kampung Gebang Rt. 04 / Rw.17 Kaladahan Kadipiro. The problems that exist are the various socio-economic conditions, education, social status that exist in the members of Karang Taruna in Kampung Gebang, there are those who work, there are schools, lectures and many of them who have not worked even though they are actually ready to work Idle). The extension target is th...
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