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All Journal Jurnal Dinamika Akuntansi The Indonesian Accounting Review The Accounting Journal of Binaniaga Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi The Indonesian Journal of Accounting Research Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Palmyra Fiber as Additional Materials on Solid Concrete Brick of Aggregate Annals of Management and Organization Research International Journal of Social Service and Research MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) Neo Journal of economy and social humanities
Dwi Asih Surjandari
Universitas Mercu Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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The Effect of Director's Remuneration, Audit Fee, and Director's Expertise on Earnings Management with Sales Growth as Moderating Variable Septiana Indrawati; Dwi Asih Surjandari
The Indonesian Journal of Accounting Research Vol 25, No 1 (2022): IJAR January - April 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.581

Abstract

The purpose of this study is to examine the factors that influence earnings management practices in state-owned companies and their subsidiaries listed on the Indonesia Stock Exchange. The samples used in this study were 9 state-owned companies and subsidiaries listed on the IDX for the period 2013-2019, with a total of 63 samples. The analytical tool used to analyze the hypothesis is Eviews 11.0. The results showed that the expertise of the director has a significant positive effect on earnings management. However, director's remuneration and audit fee have no effect on earnings management. Sales growth proved unable to moderate the relationship of director remuneration, audit fees and director's expertise to earnings management. This research has important implications for building informal control over an action that will be taken by the directors through the perspective of religiosity in influencing the behavior and decisions that will be taken by the directors.
Capital Structure, Company Size and Profitability Influence on Company Value with Managerial Ownership as Moderation Variables Ikhwan Ari Wibowo; Dwi Asih Surjandari
International Journal of Social Service and Research (IJSSR) Vol. 3 No. 1 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i4.212

Abstract

The results of this study look for the relationship between the influence of managerial ownership as a moderating variable between the independent variables, namely capital structure, firm size and profitability on the dependent variable, namely firm value. Population in manufacturing companies listed on the IDX in 2015-2020. The method of selecting the sample by purposive sampling is 65 companies and the number of observations is 390 units of observation. This study uses panel data regression analysis. In the goodness of fit analysis test the results have an effect together and the t parameter test results that have a positive effect on firm value are capital structure and profitability. While that has a negative effect on the value of the company is the size of the company. The existence of a moderating variable, namely managerial ownership in the relationship between capital structure and firm value has a positive effect, firm size has no effect on firm value and profitability has a negative effect on firm value.
Training Final Income Tax Calculation for MSME WITA Jakarta, According to PP 55/2022 Deden Tarmidi; Waluyo Waluyo; Dwi Asih Surjandari; Noor Hazlina Ahmad
MOVE: Journal of Community Service and Engagement Vol. 2 No. 6 (2023): July 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i6.217

Abstract

Limited Human Resources in MSMEs have an impact on the low compliance of MSME Taxes, so socialization activities need to be carried out by the Government as a Regulator, as well as other parties. This community service activity aims to increase the tax literacy of MSME members of WITA Jakarta. This activity was carried out using socialization, practice, mentoring and evaluation methods, from February 2023 to the end of June 2023 in the form of offline, online and hybrid, with 268 participants in total. From this activity, it is known that many participants do not know the rules related to the latest MSME Income Tax, namely Government Regulation Number 55 of 2022, including how to calculate MSME Income Tax. These results make the basis of input for the Government as a regulator or academics in helping to improve MSME tax literacy, or research in analyzing knowledge of MSME Tax rules.
Developing the Potential of Islamic Boarding Schools Through RAS Method Fish Farming Alfia, Yulis Diana; Setiyawati, Hari; Suharmadi, Suharmadi; Widyanto, Muhammad Laras; Hadnan, Muhamad; Choiriah, Siti; Pratiwi, Riri; Surjandari, Dwi Asih; Marlina, Rini; Mubarakah, Septyana; Utami, Siska Widia; Rahayu, Puji; Suroso, Edy
Indonesian Journal of Cultural and Community Development Vol 16 No 1 (2025): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v16i1.1050

Abstract

Islamic boarding schools have great potential which requires support for its development. The purpose of this community service program is to provide counseling, training and practice of fish farming for teachers, management, and students of class XII SMA-IT Riyadhussholihiin. This program uses the Asset-Based Community Development (ABCD) approach to explore the potential to meet the requirements of the institution more optimally, independently, and sustainably through the entrepreneurial development of fish farming using RAS (Recirculating Aquaculture System) method. Potentiality exploration (strengths/assets/capital), opportunities, and aspirations is carried out, so that appropriate results can be achieved. The potential resources identified are intangible, such as systems, cohesion, experience, and quality of human resources; and tangible such as land, human resources, and nature. These potential assets form the basis for program development. The results of the program are explained using Actor Theory. Based on the theory, the program can encourage the improvisation of the institution as an actor, increasing the use of existing resources, through the provision of self-food supply. The sustainability of the program is expected to be achieved through entrepreneurial life-skill education for all potential human resources, fish farming can also be increased in production to be marketed. Highligts: Community Empowerment: The program focuses on empowering teachers, management, and students through fish farming practices. ABCD Approach: The Asset-Based Community Development method explores strengths, resources, and aspirations for sustainable development. Entrepreneurial Life-Skills: The initiative promotes self-sustainability by educating participants on entrepreneurial fish farming. Keywords: Islamic boarding school, fish farming, entrepreneurship, asset-based community development, actor theory
Analysis of determinants of financial and non-financial aspects for the fund adequacy ratio (FAR) at pension fund institutions Surjandari, Dwi Asih; Anggraeni, Dewi; Yulianto, Yulianto; Religiosa, Maria Wrightia
The Indonesian Accounting Review Vol. 9 No. 2 (2019): July - December 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i2.1839

Abstract

The aim of this study is to analyze the determinants of Fund Adequacy Ratio (FAR) at Pension Fund Institutions listed in Indonesia Financial Services Authority (OJK) period 2013 - 2016. The determinants of financial aspect are proxied by financial ratio and the determinants of non-financial aspect are proxied by firm size. Sampling is done using purposive sampling method and the analysis used is SPSS version 2.0. The results of this study show that in financial aspect there are only 2 variables (the ratio of working capital / total asset and the ratio of retained earnings / total assets) that have a significant effect on FAR, while the other 4 variables consisting of the ratio of cash / total asset, the ratio of total debt / total revenue, the ratio of short-term debt / equity, and the ratio of current asset / short-term debt have no effect on FAR. In non-financial aspect, firm size also has no effect on FAR. However, all variables simultaneously have a significant effect on FAR.
The Effect of Debt to Equity Ratio, Cash Holding, Firm Size, and Corporate Social Responsibility Disclosure on Corporate Value Aisy, Siti Nur Rohadatul; Surjandari, Dwi Asih
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 10, No 3 (2021): November 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v10i3.12309

Abstract

The aim of this study is to examine the Debt to Equity Ratio, Cash holding, Firm Size, and Corporate Social Responsibility disclosure on corporate value of mining corporation listed in indonesia stock exchange on 2017 – 2018. This research using purposive sampling techniques based on determined criterias. Data collection used in this study is literature study with quantitative approach. The population of this research is all of mining corporation listed in indonesian stock exchange with 51 companies for the sample. The independent variables in this research are Debt to Equity Ratio(DER), Cash holding(CH), Firm Size(FS), and Corporate Social Responsibility disclosure(CSR) also Corporate Value(PBV) as dependent variable. This research data analysis using multiple linear regression using Eviews 11 aplication. The result shows that Debt to Equity Ratio, Cash Holding, Firm Size, dan CSR have significant effects on corporate value simultantly and Debt to Equity Ratio have significant effects on corporate value partially.
The Influence of the Implementation of Good Corporate Governance, Corporate Performance and Company Size on Disclosure of Corporate Social Responsibility Fina Melinda Jumrotul Mu'minin; Dwi Asih Surjandari
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.1570

Abstract

This study looks at how Good Corporate Governance, Company Performance and Company Size affect the disclosure of Corporate Social Responsibility (CSR) and how it affects investor reactions. By using secondary data in the form of annual reports and sustainability reports, . The total sampling used in this study were 14 companies. The software used is Eviews 12. This study found that the audit committee, return on assets and company size have an effect on CSR disclosure, while the board of independent commissioners has no effect. However, CSR disclosure has no impact on investor reactions.
The Influence of the Implementation of Good Corporate Governance, Corporate Performance and Company Size on Disclosure of Corporate Social Responsibility Fina Melinda Jumrotul Mu'minin; Dwi Asih Surjandari
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 6 (2023): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i6.1570

Abstract

This study looks at how Good Corporate Governance, Company Performance and Company Size affect the disclosure of Corporate Social Responsibility (CSR) and how it affects investor reactions. By using secondary data in the form of annual reports and sustainability reports, . The total sampling used in this study were 14 companies. The software used is Eviews 12. This study found that the audit committee, return on assets and company size have an effect on CSR disclosure, while the board of independent commissioners has no effect. However, CSR disclosure has no impact on investor reactions.
The impact of internal control, cultural control, incentives, and work discipline on employee performance (Case study in PT Lestari Jaya Raya) Fernando, Luis; Surjandari, Dwi Asih
Annals of Management and Organization Research Vol. 2 No. 3 (2021): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v2i3.929

Abstract

Purpose: The goal of this research was to see how Internal Control, Cultural Control, Incentives, and work discipline affected Employee Performance at PT Lestari Jaya Raya. Research methodology: The type of this research is a quantitative descriptive study that used a questionnaire to collect data. This study has a population, they were all employees of PT Lestari Jaya Raya with the sample in this study were office staff of 53 people. Results: The results of this study showed that Cultural Control and Work Discipline had a positive impact on Employee Performance. Meanwhile, Internal Control and Incentives have no impact on Employee Performance. This means that the greater the Cultural Control and Work Discipline of the employee, the better the resulting Employee Performance Limitations: This study is limited to the office staff of PT Lestari Jaya Raya so it has not described the overall condition of the employees of PT Lestari Jaya Raya which consists of office staff and operational staff. Contribution: The results of this study are intended to be beneficial as management input, especially in the field of management accounting related to Employee Performance.
Do Good Corporate Governance, Whistleblowing System, and Modernization of the Administrative Tax System Affect Individual Taxpayer Compliance in Indonesia? Puspitasari, Fitria; Surjandari, Dwi Asih
Neo Journal of economy and social humanities Vol 2 No 2 (2023): Neo Journal of Economy and Social Humanities, June 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i2.103

Abstract

Taxes are the main source of revenue for the country. The level of taxpayer compliance is still fluctuating and inconsistent in Indonesia due to the distrust of taxpayers towards tax agencies and the lack of supervision over tax crimes and the complexity of the tax digitization system for most taxpayers, so that taxpayers are negligent and even ignore their obligations. This research aims to test the effect of good corporate governance, whistleblowing system, and modernization of the administrative tax system on taxpayer compliance. This is a quantitative research with the type of this research is primary, meaning that the researchers distributed the questionnaires to the respondents who are registered in Tangerang Tax Office, Indonesia. This research uses a non-probability sampling method with an accidential sampling technique to obtain the 100 samples. The results of this research show that good corporate governance and modernization of the tax administration system have a positive significant effect on taxpayer compliance, while the whistleblowing system has no effect on taxpayer compliance.
Co-Authors Aisy, Siti Nur Rohadatul Deby Pratiwi Arlita Deden Tarmidi Dewi Anggraeni Dewi Anggraeni Dewi ANGGRAENI Edy Suroso, Edy Fernando, Luis Fina Melinda Jumrotul Mu'minin Fitria Puspitasari Hadnan, Muhamad Hari Setiyawati Ikhwan Ari Wibowo Lala Intan Gemala Sari Luis Fernando Maria Wrightia Religiosa Minanari Noor Hazlina Ahmad Noriska Sitty Fadhila Pratiwi, Riri Puji Rahayu Religiosa, Maria Wrightia Rini Marlina, Rini Riris Marintan Purba Septiana Indrawati Septyana Mubarakah Siska Widia Utami Siti Choiriah Suharmadi Suharmadi Tikasari, Nopi Waluyo Waluyo Widyanto, Muhammad Laras Wiwik Utami Yohanes Agung Nugroho Yulianto Yulianto Yulianto Yulianto Yulis Diana Alfia