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All Journal Gadjah Mada International Journal of Business BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi dan Pajak Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pendidikan UNIGA International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Economics and Finance in Indonesia al-Aulad: Journal of Islamic Primary Education Gema Wiralodra JAAF (Journal of Applied Accounting and Finance) Journal of Management and Leadership Jurnal Akuntansi & Perpajakan Jayakarta SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Enrichment : Journal of Management Jurnal Pasar Modal dan Bisnis JURNAL AKUNTANSI Jurnal Syntax Transformation Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MAHATANI: Jurnal Agribisnis (Agribusiness and Agricultural Economics Journal) Indonesian Journal of Society Engagement (IJSE) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Raflesia Akuntansi Educoretax Jurnal Pengabdian Kepada Masyarakat Bima Journal : Business, Management and Accounting Journal COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Khazanah Akademia Jurnal Ekonomi Perusahaan Jurnal Akuntansi dan Keuangan JOEL: Journal of Educational and Language Research Jurnal Indonesia Sosial Sains Media Abdimas Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IPSAR (International Public Sector Accounting Review) Jurnal Pengabdian Masyarakat Indonesian Journal of Islamic Education PEDAMAS (Pengabdian Kepada Masyarakat) Accounting Student Research Journal Veteran Economics, Management & Accounting Review Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia E-Amal: Jurnal Pengabdian Kepada Masyarakat International Research Journal of Business Studies Nawadeepa: Jurnal Pengabdian Masyarakat
Masripah
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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TAXPAYER COMPLIANCE FACTORS ON MOTOR VEHICLES AT SAMSAT CENTRAL JAKARTA Putri, Nadia Rida; Masripah, Masripah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2069

Abstract

Taxes are the most important contribution as a source of funds for the government to finance state needs such as funding national development. This research aims to determine whether there is an influence of taxpayer awareness, service quality and tax sanctions on motor vehicle taxpayer compliance (case study: two-wheeled motorized vehicles at SAMSAT Central Jakarta). This research uses a quantitative method by conducting a survey in the form of a questionnaire to taxpayers on two-wheeled motorized vehicles registered with SAMSAT, Central Jakarta. The sampling technique uses probability sampling with a sample size of 104 respondents. Data was processed and tested using the Partial Least Square method with the SmartPLS 3.0 application. The results of this research indicate that taxpayer awareness and service quality have a significant effect on taxpayer compliance for two-wheeled motorized vehicles at SAMSAT Central Jakarta. Meanwhile, tax sanctions have no influence on taxpayer compliance for two-wheeled motorized vehicles at the Central Jakarta SAMSAT.   Keywords: Taxpayer Compliance, Taxpayer Awareness, Service Quality, Tax Sanctions
PENGARUH PROFITABILITAS, LEVERAGE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN EMISI KARBON Herinda, Farica; Masripah, Masripah; Wijayanti, A
Jurnal Akunida Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i2.4528

Abstract

The study aims to look at the influence of profitability, leverage and gender diversity on carbon emissions disclosure. In this study, the samples used were samples from mining and agricultural companies listed on the Indonesia Stock Exchange in the period 2017 to 2019. Profitability is measured by Returns on Asset, leverage is measured by Debt to Asset and gender diversity is measured by Blau heterogeneity index. Carbon emissions disclosure is measured using an emissions disclosure checklist containing 18 items related to carbon emissions related to climate change, greenhouse gas emissions, greenhouse gas emission reduction plans, greenhouse gas emission intensity, and corporate governance. The analysis method used in this study is descriptive analysis and hypothesis test of multiple linear regression analysis with the help of STATA software version 16.0. All hypotheses in this study were rejected with the results of the study showing that profitability has a significant negative effect on the disclosure of carbon emissions. Leverage and gender diversity have no effect on the disclosure of carbon emissions.
The influence of managerial ability and business strategy on tax avoidance Nabila, Amanda Zealza; Masripah, Masripah
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1594

Abstract

This research aims to examine the influence of managerial ability and business strategy on tax avoidance using control variables, namely leverage and profitability. The proxy used for tax avoidance is Abnormal Book Tax Difference (ABTD). Quantitative research and using manufacturing companies listed on the IDX for the 2019-2022 period as research objects. The sampling technique used purposive sampling with a total sample of 580 samples obtained from 145 manufacturing companies. Hypothesis tests have been carried out so that it can be concluded that 1) managerial ability has a positive effect on tax avoidance; 2) Business strategy has no influence on tax avoidance.
Mendeteksi Kecurangan Laporan Keuangan Dengan Komponen Fraud Hexagon Nurkumala, Siti; Masripah, Masripah
Accounting Student Research Journal Vol 4 No 2 (2025): ASRJ - September 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v4i2.10694

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara Komponen fraud hexagon yang ditinjau melalui financial target, pergantian direktur, ineffective monitoring, pergantian auditor, numbers of ceo’s picture, state owned enterprises terhadap kecurangan laporan keuangan pada perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2022. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan data sekunder berupa laporan keuangan yang diperoleh dari situs resmi BEI dan situs resmi perusahaan. Penelitian ini menggunakan sampel sebanyak 532 perusahaan. Teknik untuk menganalisis data pada penelitian ini menggunakan uji statistik deskriptif, uji asumsi klasik dan uji statistik secara parsial (uji t) menggunakan aplikasi STATA 14. Berdasarkan hasil pengujian yang telah dilakkan menunjukkan bahwa pergantian auditor memiliki pengaruh positif signifikan terhadap kecurangan laporan keuangan.
The Influence of implementing the new student admissions policy on the management of the student admissions program to realize the effectiveness of student admissions Hayat, Yusep Saepul; Salamah , Ummu; Masripah, Masripah
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.430

Abstract

The educational problems faced include the low effectiveness of new student admissions in madrasah education. It is thought that the management of the student admissions program could have been more optimal due to the influence of the implementation of the new student admissions policy, which has not been optimal, resulting in the effectiveness of student admissions not being optimal. The research aims to analyze the implementation of the new student admissions policy on managing the student admissions program to realize the effectiveness of student admissions. The research method used in this research is the analytical description method using observation, survey, and documentation study techniques. The data analysis technique used to answer this research hypothesis is statistics using a path analysis model. The population and respondents for this research were 51 teaching and educational staff at Madrasah Tsanawiyah Al-Mu'awanah and Madrasah Tsanawiyah Nurul Hidayatul Iman. The results of testing the central hypothesis using path analysis testing are: "There is an influence of the implementation of the new student admissions policy on the management of the student admissions program to realize the effectiveness of student admissions." Based on the test results, the Fcount value is more significant than Ftable, namely tcount = 110.4829 > ttable = 2.0117. From these values, a statistical conclusion can then be obtained, namely that H0 is rejected and H1 is accepted so that the implementation variable of the new student admissions policy (X) has a positive effect on the management of the student admissions program (Y) to realize the effectiveness of student admissions (Z). The test results on the sub-hypotheses show that implementing the new student admissions policy positively and significantly affects managing the student admissions program. Student admissions program management has a positive and significant effect on the effectiveness of student admissions. Implementing the new student admissions policy has a positive and significant impact on the efficacy of student admissions.
Strengthening the Profile Pancasila Students and the Profile Rahmatan Lil Alamin Stdents in the Implementation Merdeka Curriculum at Madrasah Ibtidaiyyah Anisah, Ani Siti; Masripah, Masripah; Saifullah, Iman
Al-Aulad: Journal of Islamic Primary Education Vol. 7 No. 2 (2024): Al-Aulad: Journal of Islamic Primary Education
Publisher : Jurusan Pendidikan Guru Madrasah Ibtidaiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/al-aulad.v7i2.34230

Abstract

The P5P2RA project is part of the implementation of the Merdeka Curriculum in Madrasas. Through the P5P2RA Project, we build students' character so that they have attitudes that are by the values of Pancasila and Rahmatan Lil'alamin. This research aims to describe the process of strengthening student profiles at the Madrasah Ibtidaiyyah level with research subjects involving the components involved in the Implementation of the Independent Curriculum at MIN 4 Garut with students in class I and class IV as the objects. The research method used is descriptive qualitative, using interviews, observation, and documentation as data collection tools. Data analysis uses triangulation techniques, namely data reduction, data display, and conclusion drawing/verification. The research results show that through the P5P2RA project activities, students' attitudes of independence, creativity, and tathawur wa ibtikar experience development. Through observation activities, teachers can diagnose children's attitudes before project activities through diagnostic assessments, and observe through summative assessments at the end of project activities. The development of students' attitudes can be seen from the results of summative assessment observations, this occurs through the learning process when carrying out contextual project activities. Through P5P2RA activities, students learn to observe their peers so that students gain knowledge, understand rules, increase skills, and have strategies and beliefs in developing attitudes.
The effect of transfer pricing, thin capitalization, and foreign ownership on tax avoidance using tax haven utilization as moderation Jazmi, Variant Zulfadhli; Masripah, Masripah
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1362

Abstract

This quantitative study analyzes the impact of Transfer Pricing, Thin Capitalization, and Foreign Ownership on Tax Avoidance, with Tax Haven Utilization as a moderating variable. Data is sourced from annual reports and financial statements of multinational companies listed on the Indonesia Stock Exchange from 2021–2023. Using purposive sampling, the study includes 63 companies, totaling 189 observations. Panel data regression analysis was conducted with STATA 17 at significance levels of 5%, 10%, and 25%. Results show that Transfer Pricing, Thin Capitalization, and Foreign Ownership do not significantly affect Tax Avoidance. However, Tax Haven Utilization significantly strengthens the relationship between Thin Capitalization and Tax Avoidance but does not moderate the effects of Transfer Pricing or Foreign Ownership. This suggests that tax haven jurisdictions primarily influence the impact of capital structure on tax avoidance rather than ownership or pricing policies. This study enhances understanding of Tax Avoidance determinants in multinational firms in Indonesia. Findings provide valuable insights for academics and practitioners in improving tax oversight strategies. Future research should explore additional factors such as corporate tax compliance and international tax regulations.
Pengaruh Pelaksanaan Kebijakan Pembelajaran Berbasis Teknologi Informasi Dan Komunikasi Terhadap Kinerja Guru Untuk Mewujudkan Prestasi Belajar Siswa (Penelitian Di Madrasah Aliyah Negeri 2 Garut) Astriyani, Nenden; Akbar, Gugun Geusan; Masripah, Masripah
Khazanah Akademia Vol. 8 No. 01 (2024): Khazanah Akademia
Publisher : Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jurnalkhazanahakademia.v8i01.311

Abstract

Penelitian ini memiliki tujuan untuk menganalisis adanya pengaruh dari pelaksanaan kebijakan pembelajaran berbasis teknologi informasi dan komunikasi terhadap kinerja guru untuk mewujudkan pencapaian prestasi belajar siswa. Dalam penelitian ini digunakan metode deskripsi analisis dengan teknik survey didukung dengan wawancara dan juga studi dokumentasi. Sedangkan teknik analisis data pada penelitian ini untuk menguji hipotesis adalah statistik melalui model analisis jalur (path analysis). Penelitian ini mengambil populasi sekaligus sampel responden adalah seluruh guru di Madrasah Aliyah Negeri 2 Garut yang berjumlah 60 guru. Hasil dari pengujian hipotesis utama dari penelitian ini yakni “terdapat pengaruh pelaksanaan kebijakan pembelajaran berbasis teknologi informasi dan komunikasi terhadap kinerja guru untuk mewujudkan prestasi belajar siswa” hal ini didasarkan dari hasil perhitungan yang didapat yaitu nilai Fhitung lebih besar dari pada nilai Fhitung yaitu Fhitung = 44,9907 > Ftabel = 8,5566. Dari nilai tersebut maka kaidah keputusan statistik yang diambil adalah Ho ditolak, artinya pelaksanaan kebijakan pembelajaran berbasis teknologi informasi dan komunikasi (X) memiliki pengaruh signifikan terhadap kinerja guru (Y) untuk mewujudkan prestasi belajar siswa (Z) di Madrasah Aliyah Negeri 2 Garut. Hasil pengujian pada sub-sub hipotesis menempatkan pelaksanaan kebijakan-pembelajaran berbasis teknologi informasi dan komunikasi mempunyai pengaruh signifikan dan positif terhadap kinerja guru, kemudian kinerja guru mempunyai pengaruh signifikan terhadap prestasi belajar siswa dan pelaksanaan kebijakan pembelajaran berbasis teknologi informasi dan komunikasi memiliki pengaruh signifikan untuk perwujudan prestasi belajar siswa.
Analisis Kinerja Perusahaan Sebelum dan Saat Pandemi serta Pengaruhnya terhadap Nilai Perusahaan Benarivo, Hiras; Masripah, Masripah
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.87-105

Abstract

This study aims to conduct tests and analyses related to differences in financial performance before and after the COVID-19 pandemic and to see whether financial performance affected the value of food and beverage companies listed on the Indonesia Stock Exchange in 2018-2021. This research proxies firm value using price-to-book value (PBV). Meanwhile, financial performance is divided into three independent variables: Return on Assets as a measure of profitability, receivable turnover, and debt-to-equity ratio (DER) as a measure of leverage. This quantitative research method uses purposive sampling so that 23 companies are obtained, 46 samples for the different tests, and 92 samples for the influence test. This research used the paired sample t-test and the Wilcoxon test for the difference test, and the panel data regression test was used for the effect test. Processing data is carried out using the STATA Version 16 application. Based on the results of the tests that have been carried out, it is found that profitability differs between before and during the COVID-19 pandemic. In contrast, receivable turnover and leverage have no difference. Lastly, the influence test in this study shows that profitability significantly affects firm value, while accounts receivable turnover and leverage do not affect the firm value.
Pemikiran Pendidikan Islam Modern Pada Masa Sayid Amir Ali Masripah, Masripah; Rahmat, Acep; Siti Marwah, Sopa; Ulfikriah, Sifa
Jurnal Pendidikan UNIGA Vol 17 No 2 (2023): Jurnal Pendidikan UNIGA
Publisher : Fakultas Pendidikan Islam dan Keguruan Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jpu.v17i2.3296

Abstract

Sayid Amir Ali adalah seorang reformis Muslim dari India yang telah mengambil tindakan untuk membangunkan umat Islam dari tidurnya. Memahami sifat permasalahannya sangatlah penting. Era Sayid Amir Ali menyaksikan diperkenalkannya gagasan ini ke dalam pendidikan Islam kontemporer. Pola pikir meminta maaf ini meluas ke seluruh Asia, Afrika, dunia Arab, India, dan Pakistan. Nada penyesalan para intelektual Muslim, yang mendorong umat Islam untuk memikirkan masa lalunya. untuk menunjukkan bahwa keimanan mereka adalah keimanan yang mendorong kemajuan dan bukan keimanan yang membawa kemunduran. Penelitian yang digunakan oleh penulis adalah pendekatan kualitatif melalui studi literatur (literature review) terkait Pemikiran Pendidikan Islam Modern Pada Masa sayid Amir Ali. Penelitian kualitatif ini menggunakan sumber data sekunder, atau data yang tidak langsung, berupa atau data-data yang sudah dikumpulkan lembaga pengumpulan data dan/atau telah dipublikasikan. Data sekunder yang digunakan dalam penelitian ini diperoleh dari referensi seperti jurnal, artikel, buku-buku referensi, dan sumber lainnya yang relevan dengan penelitian. Penelitian yang menggunakan teknik analisis deskriptif ini bertujuan untuk menjabarkan Pemikiran Pendidikan Islam Modern Pada Masa Sayid Amir Ali. Dengan dilakukan penelitian ini dapat memberikan pengetahuan baik kepada penulis maupun pembaca tentang topik yang menjadi permasalahan dalam penelitian ini.Kata Kunci: Pemikiran, Pendidikan, Islam Modern
Co-Authors Acep Rahmat Acep Rahmat, Acep Ade Holis Ade Holis, Ade Adis Naurah Khansa Agni, Mayka Nur Ahmad Jamal Akbar, Gugun Geusan Alvita Yuniar Amelia Sandra Andi Manggala Putra Ani Siti Anisah, Ani Siti Anton Anton Anton Anton Asep Tutun Asep Tutun Usman Astriyani, Nenden Atito, Muhammad Benarivo, Hiras Beno, Benita Salsabila Bonnie Mindosa Bunga Pitaloka Cakra Sastra Sukma Sejati Debby Fitriasari Dianwicaksih Arieftiara Driyanti Rahayu Dwi Handayani, Devi Erica Novita Sari Ermawati, Ermawati Erna Hernawati Esther Dwitia Fahira Vanesa Pertiwi Farah Nabilah Feisal Ahmad Riyadi Hannisa Yuiandini Harahap, Ruth Bae Eliani Hayat, Yusep Saepul Herinda, Farica Hilda Ainissyifa, Hilda Iis Komariah Ijudin Ijudin Iman Saifullah Iman Saifullah, Iman Intan Fauziah Ira Rahmawati Irna Annisa Riftyanti Jazmi, Variant Zulfadhli Jutti Levita M Firdaus M. Daniyal Salsabil Marwah, Sopa Siti Meizaroh . Meizaroh Meizaroh Meizaroh Meizaroh Miftah, Munasiron Miftah, Munasiron Mohamad Rifki Nawawi Monika Novryanti, Monika Muhamad Nazib, Fiqra Muhammad Adnan Ashari Muhammad Ichsan Kamil Munawaroh, Nenden Nabby, Eyglus Nabila, Amanda Zealza Nasrullah, Yufi Nazib, Fiqra Nenden Munawarah Nenden Munawaroh Ni Putu Eka Widiastuti Nuraisyah Nuraisyah Nurjanah, Luthfiana Nurkumala, Siti Nurul Fatonah, Nurul Pajrina Rizki Pananda Pasaribu Pananda Pasaribu Panubut Simorangkir Pertiwi, Fahira Vanesa Pramuditya Ardhana Praptiningsih Praptiningsih Pratama, Irsyad Ardian Putri Faradhisa, Jasmine Putri, Nadia Rida Qurrotulayni, Nadia Ramandani , Clarisa Diva Ratna Hindria DPS Ratna Hindria Dyah Pita Sari Retna Sari Rifqiyati Rifqiyati Rini Aggisni RIRIN RISMAWATI Riyyadi Ilmi Rizki, Pajrina Saebani, Akhmad Salamah , Ummu Sangga Lelana , Samudra Sania Nur Janah Shelvy E Suherman, Shelvy E Shifa Arafi Shinta Widyastuti Shinta Widyastuti, Shinta Sita Anjani Siti Hidayati Siti Marwah, Sopa Sri Wulandarisa Subagyo, Betty Susanti, Syabina Putri Ulfikriah, Sifa Utami, Kery Vera Diyanty Wandi Hidayatulloh Wanti Nurlaeni Widyatuti, Shinta Wijayanti, A Yufi Mohammad Nasrullah, Yufi Mohammad Yufi Muhamad Nasrullah Yustina Triyani Zia Rahmawati