Managerial Ownership, Leverage, Profitability, Corporate Value: An Interactive Effect In Indonesia Stock Exchange

Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm.  Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the firm value. The population take from companies listed in Indonesian Stock Exchange 2015 - 2019. The population taking from property, real estate and building construction.  This research method using for this study is a purposive sampling with multiple of regression analysis. The result of this research are managerial ownership affects the value of the firm, leverage does not affect the value of the firm and profitability affects on value of the firm. The simultaneous of managerial ownership, leverage and profitability have no significant on  firm value. This study’s Implication will support for stakeholder theory that management as an agent must develop a relationship with stakeholders by embarking on environmental friendly practice to maintain a positive value. Besides, value of the company has created must be prioritized to help the companies enhance their competitive advantage to strengthen on financial performance

Managerial Ownership, Leverage, Profitability, Corporate Value: An Interactive Effect In Indonesia Stock Exchange

Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm.  Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the firm value. The population take from companies listed in Indonesian Stock Exchange 2015 - 2019. The population taking from property, real estate and building construction.  This research method using for this study is a purposive sampling with multiple of regression analysis. The result of this research are managerial ownership affects the value of the firm, leverage does not affect the value of the firm and profitability affects on value of the firm. The simultaneous of managerial ownership, leverage and profitability have no significant on  firm value. This study’s Implication will support for stakeholder theory that management as an agent must develop a relationship with stakeholders by embarking on environmental friendly practice to maintain a positive value. Besides, value of the company has created must be prioritized to help the companies enhance their competitive advantage to strengthen on financial performance

Edukasi dan Sosialisasi Program Pengungkapan Sukarela (Tax Amnesti II) Bagi Wajib Pajak Orang Pribadi Di PT. TSTI

Tingkat kepatuhan wajib pajak di Indonesia masih sangat kurang sehingga pemerintah meluncurkan Program Pengampunan pajak yaitu Tax amnesti yang diluncurkan pada tahun 2016 sesuai UU no. 11 tahun 2016 tentang Pengampunan Pajak. Tujuan kegiatan ini yaitu mensosialisasikan kepada masyarakat khususnya wajib pajak agar dapat memanfaatkan fasilitas ini untuk menghindari sangsi kenaikan sebesar 200% bila harta tidak dilaporkan dan ditemukan oleh DJP. Permasalahan besar di Indonesia khususnya mitra pengabdian PT. TSTi yaitu kurangnya pemahaman mitra akan adanya Program Pengungkapan Sukarela, juga masih banyak yang belum mengikuti program Pengampunan Pajak atau Tax Amnesti pada periode 2016-2017. Selain itu banyak peserta TA yang belum merepatriasi aset ke dalam wilayah NKRI dan banyak aset dalam negeri yang belum dideklarasikan ataupun juga belum memahami cara perhitungan aset untuk pengungkapan sukarela. Hal ini menunjukkan potensi wajib pajak mitra masih belum digali dan kepatuhan masih sangat rendah di mitra. Metode pelaksanaan untuk pemecahan masalah di mitra yaitu dengan melakukan presentasi materi dan pemberian simulasi perhitungan, teknis cara pengungkapan harta dan juga pendampingan untuk pelaporan program pengampunan pajak. Kegiatan ini dilakukan secara online dimana peserta yang hadir merupakan wajib pajak orang pribadi baik yang merupakan klien dari PT Tren Solusi Transformasi Indonesia maupun masyarakat luas. Hasil dari kegiatan pengabdian ini terlihat dari jumlah peserta yang memahami cara mengungkapkan harta dan mengikuti Program Pengungkapan Sukarela meningkat dan sebagian lainnya melakukan pembetulan SPT. Pada akhirnya tujuan kegiatan ini tercapai karena tingkat pemahaman masyarakat khususnya peserta mitra pengabdian meningkat

The Productivity of Vocational Schools: The Role of Efficiency, Fairness, Transparency, and Accountability of Financial Management

In the last decade, vocational education quality is one of the productivity measurements. To measure productivity were internal and external efficiency, the quality of graduates, financial management, and effectivity. This study aims to examine and analyzed the effect of the principles of efficiency, fairness, transparency, and accountability in financial management on vocational school productivity simultaneously or partially. The sampling technique used was a census. Data collection methods using questionnaires. Data analysis methods using logistic regression analysis. The results of this study could be concluded that teachers' perceptions of school productivity were good, but they're still needs to be an improvement in school policies in keeping schools productive and even increasing. The results both partially and simultaneous were the application of the principle of transparency and accountability proven to contribute significantly to increasing school productivity. Whereas the principle of efficiency and fairness didn’t significantly contribute to increasing the productivity of vocational schools in Business and Management in Tangerang Municipality. While simultaneously, the application of the principles of efficiency, fairness, transparency, and accountability in school financial management contributed to creating school productivity. The implication of this research was useful for improving the quality and productivity of vocational schools in Tangerang Municipality

Motivation Of Fraud: Internal Control System, Organizational Justice, Compensation, And Information Asymmetry

The purpose of this research is to analyze the elements that cause an employee or a leader to be motivated so that fraud occurs. The elements in question are compensation, information asymmetry, internal control, and organizational justice. The data for the research was obtained from the collection of questionnaires from a number of 102 resource persons who were employees of BPR Primaesa Sejahtera located in North Sulawesi. For the hypothesis that is tested with multiple regression model (multiple regression model) through SPSS software. The results obtained from the research is that compensation adjustment does not have an effect on the encouragement of fraud asymmetry has a significant positive effect on encouraging organizational control and internal control has a negative effect on the occurrence of incentives. To prevent someone from being compelled to commit fraud within the organization, organizational leaders are required to apply the principles of fairness and effective continuous evaluation in internal control and monitoring of information systems by providing correct information directions in line with organizational needs

The Effect Of Good Corporate Governance Implementation On Tax Avoidance Behavior

This research is based on the intention to see the extent of the influence of independent commissioners, institutional ownership audit committees, managerial ownership and the comparison of previous and current year tax avoidance on tax avoidance, and the relationship of good corporate governance to tax avoidance in companies. The occurrence of a phenomenon due to bad corporate governance that has an impact on the trend of tax avoidance that is carried out in a legal way as well as an illegal way is further exacerbated by the COVID-19 pandemic. The independent variable is measured by taking several variables in corporate governance. Tax avoidance is used as the dependent variable and is measured by CETR. The sample was taken by purposive sampling by collecting company data on the IDX totaling 73 from the same businesses in the property and real estate business in 2014-2020. The statistical analysis uses panel data regression analysis with Eviews 10 as the data processing application. The results show that independent commissioners do not significantly affect tax avoidance, the audit committee does not significantly affect tax avoidance, institutional ownership does not significantly affect tax avoidance, managerial ownership significantly affects tax avoidance, tax avoidance in the previous year period significantly affects tax avoidance in the current year period

Pengaruh Kepemilikan Institusional, Leverage, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan dengan Financial Distress sebagai Variabel Intervening

According to BPS and cnnindonesia.com, Indonesia's economic growth for the initial period of 2020 or quarter 1 was 2.97%, this makes Indonesia's economic growth conditions in 2020 the lowest in the last 20 years. IDX Statistics Report for 2022, the properties & real estate sector in the capital market index is negative and has the lowest ranking, namely -19.11%. This research aims to determine the effect of the GCG variable with a proxy for Institutional ownership, the Leverage variable with a Debt to Equity Ratio proxy, and the Company Growth variable with a sales growth proxy on Company Value with a Tobin's q proxy with Financial Distress as an intervening variable. The total sample for this research is the properties and real estate sector companies listed on the IDX in 2018 - 2022, totaling 40 issuers. The analysis method used is multiple linear regression, classical assumption test, F test, T test, GLM mediation test, using the Jamovi data processing tool. The research results of institutional ownership, DER and Sales Growth influence company value, institutional ownership and DER influence financial distress. Financial Distress is unable to mediate the relationship between Sales Growth and Company Value.Menurut BPS dan cnnindonesia.com pertumbuhan perekeonomian Indonesia periode awal tahun 2020 atau kwartal 1 adalah sebesar 2,97% hal ini membuat kondisi pertumbuhan perekonomian Indonesia pada tahun 2020 menjadi yang terendah selama 20 tahun terakhir. Laporan IDX Statistik tahun 2022 sektor properties & real estate pada indeks pasar modal negatif dan mendapat peringkat terendah yaitu -19,11%. Penelitian ini berkeinginan mengetahui pengaruh variabel Good Corporate Governance dengan proksi kepemilikan Institusional, variabel Leverage dengan proksi Debt to Equity Ratio, dan variabel Pertumbuhan Perusahaan dengan proksi sales growth terdahap Nilai Perusahaan dengan proksi tobin’s q dengan Financial Distress sebagai variabel intervening. Total Sampel penelitian ini adalah perusahaan sektor properties dan real estate yang terdaftar di BEI pada tahun 2018 – 2022 sebanyak 40 emiten. Metode analisa yang digunakan adalah regresi linear berganda, uji asumsi klasik, uji F, uji T, uji GLM mediasi, dengan menggunakan alat pengolahan data Jamovi. Hasil penelitian Kepemilikan instirusional, DER dan Sales Growth berpengaruh terhadap Nilai perusahaan,  Kepemilikan instirusional dan DER berpengaruh terhadap Financial distress. Financial Distress tidak mampu memediasi hubungan Sales Growth dengan Nilai Perusahaan

Aplikasi Kasir Moka Pos Dan Kinerja Karyawan: Efek Moderasi Kepuasan Pelanggan

Purpose: One of the best cashier applications currently in Indonesia that is widely used is Moka Pos. This study is to determine whether the elffelctivelnelss of ulsing the Moka Pos application has a positive and significant effect on employee performance at thel ONNI Houlsel relstaulrant, and whether customer satisfaction can modelratel thel rellationship beltweleln thel elffelctivelnelss of Moka Pos and elmployelel performance. Methodology: Thel population in this stuldy were 30 visitors who camel to thel ONNI Houlsel relstaulrant, with 30 peloplel taking thel samplel. Thel analytical melthod ulseld is mulltiplel relgrelssion analysis melthod. Findings: Baseld on thel relsullts of thel stuldy it can bel obtaineld that thel variablel Elffelctivelnelss of ulsing thel MOKA Post application (X1), has an elffelct on thel Elmployelel Pelrformancel variablel (Y) at thel ONNI Houlsel relstaulrant, and thel Culstomelr Satisfaction variablel (Z) modelratels thel rellationship beltweleln thel elffelctivelnelss of Moka Pos and elmployelel pelrformancel. Practical & Theoritical contribution:  This study contributions to behavioral accounting and practically reduces cashless and increase revenue. Research Limitation: This study was limited to the population at one company

Pentingnya Perencanaan Keuangan Yang Cerdas dan Efektif Di Era Pandemi Covid 19

Income received on a fixed or variable basis and expenses incurred must be managed properly and effectively. The principle of good financial management is if the expenditure of funds does not exceed the receipt of funds. Sources of funding received can come from debt or from income or business or investment. How plan finances in the current Covid-19 pandemic era are important, this is because the current pandemic period makes many people experience financial difficulties due to declining sources of income. Recording receipts and expenses or making a budget is a wise action in the midst of this difficult covid pandemic situation. Making a budget will be able to control which items must be prioritized and which must be considered. This problem should be felt by the customers of Auto 2000 BSD City, PT. Astra International, Tbk is the place where community service activities are carried out. Customers or customers do not understand how and how to manage finances well and do not understand the importance of making good financial planning. As a result of this ignorance, it results in ineffective finances and a deficit so that there are needs that cannot be met. The method used in the implementation of this service is to provide counseling in the form of presentations and assistance with budgeting. The results of this socialization activity are the customers of PT. Astra International Tbk is able to understand good financial management and is able to make personal financial planning.Pendapatan yang diterima secara tetap maupun tidak tidak tetap serta pengeluaran yang dikeluarkan harus dikelola dengan baik dan efektif. Prinsip pengelolan keuangan yang baik apabila pengeluaran dana tidak melebihi penerimaan dana. Sumber pendanaan yang diterima bisa berasal dari hutang ataupun dari penghasilan atau usaha maupun investasi. Bagaimana merencanakan keuangan di era Pandemi covid 19 saat ini penting, hal itu disebabkan karena masa pandemic saat ini membuat banyak masyarakat mengalami kesulitan keuangan akibat sumber penghasilan yang menurun. Catatan penerimaan dan pengeluaran atau membuat anggaran adalah tindakan yang bijaksana ditengah situasi pandemic covid yang sulit ini. Membuat anggaran akan bisa mengendalikan pos-pos mana saja yang harus menjadi prioritas dan harus diperhatikan. Permasalahan tersebut seyogyanya dirasakan oleh pelanggan-pelanggan Auto 2000 BSD City, PT. Astra International, Tbk yang menjadi tempat kegiatan dilakukan pengabdian masyarakat. Pelanggan atau customer belum memahami cara dan bagaimana mengelola keuangan yang baik dan belum mengerti pentingnya pembuatan perencanaan keuangan yang baik. Akibat ketidaktahuan tersebut maka mengakibatkan keuangan menjadi tidak efektif dan mengalami defisit sehingga ada kebutuhan-kebutuhan yang tidak bisa terpenuhi. Metode yang digunakan dalam pelaksanaan pengabdian ini adalah melakukan penyuluhan dalam bentuk presentasi dan pendampingan untuk pembuatan anggaran. Hasil dari kegiatan sosialisasi ini adalah pelanggan-pelanggan PT. Astra International Tbk mampu memahami pengelolaan keuangan yang baik dan mampu membuat perencanaan keuangan pribadi. Implementasi hasil penelitian ini berupa materi dan video recording berguna bagi mitra dan masyarakat

Pemberdayaan Kepatuhan Wajib Pajak Perorangan, Perhitungan Dan SPT Tahunan Secara E-Filling

Setiap orang pribadi yang sudah memenuhi dua unsur yaitu memiliki kewajiban pajak secara subjektif dan kewajiban pajak secara objektif. Maka memiliki kewajiban untuk melakukan pelaporan SPT Tahunan Orang Pribadi berdasarkan sistem “selft assessment” apabila sudah memiliki Kartu NPWP.  Dengan perkembangan kemajuan zaman di era digitalisasi, maka sistem pelaporan yang sebelumnya hanya bersifat manual, kini telah beralih ke sistem digital. Sehingga setiap wajib pajak akan dipermudah dalam pelaporan perpajakan melalui sistem “efilling” dalam laman website Direktorat Jenderal Pajak (DJP). Permasalahan yang terjadi karena kurangnya pemahaman masyarakat khususnya mitra dalam pengetahuan perpajakan dan pelaporan pajak dan juga penggunaan sistem elektronik. Tujuan sosialisasi ini agar masyarakat sebagai wajib pajak orang pribadi memahami penggunaan e-filling yaitu penyampaian SPT secara elektronik, karena dengan pelaporan secara sistem digital akan mempermudah wajib pajak dengan SPT dilakukan secara online dan real time. Pengabdian masyarakat ini menggunakan metode pemberdayaan dan sosialisasi dan pelatihan bagi para karyawan dan dosen juga dilakukan pendampingan. Hasil kegiatan ini membuktikan adanya perubahan pemahaman yang baik dan pengetahuan bagi peserta PPM, yang awalnya tidak mengerti menjadi mengerti mengenai kewajiban perpajakan bagi orang pribadi dimulai dari menghitung, mengisi SPT sampai dengan melaporkannya melalui e-filling