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MARLINAH, AAN
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Pemahaman Modul dan Implementasi Transaksi Akuntansi Pada Software PT. Hashmicro Solusi Indonesia Wulandary, Sandra Dwina; Karmudiandri, Arwina; Marlinah, Aan; Rudyanto, Astrid
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1872

Abstract

The internship process at PT Hashmicro Solusi Indonesia which is carried out through MBKM activities can create flexible learning in higher education. Internship program activities can also build an innovative learning culture and provide the knowledge and skills needed by students in facing the competitive world of work in accordance with the times, technological advances, and societal dynamics. The internship program activities carried out at PT Hashmicro Solusi Indonesia's Accounting Specialist division are focused on carrying out activities to understand Hashmicro's ERP modules related to accounting and financial reports, handling client issues, conducting meetings with clients related to discussing issues, analyzing the implementation of transactions related to accounting on Hashmicro ERP Software, making work reports in PDF document form on accounting transaction work practices, and presenting work results to mentors on accounting transaction work practices. Internship program activities produce several things such as knowledge, attitudes, general skills, and special skills. Knowledge of software such as functions, usability, and how to operate menus and submenus. Attitudes acquired regarding how to serve and deal with clients properly and correctly. General skills in terms of being able to work with teams, being able to think critically, and solving problems quickly and precisely. As well as special skills obtained such as being able to understand client accounting transactions and provide the desired output from the client from the Hashmicro ERP software.
PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Ramadhanti, Tania Larissa; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2116

Abstract

This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.
ANALISIS PENTAGON FRAUD THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Chan, Michelle; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2264

Abstract

Financial statement fraud is rare in Indonesia. However, when this happens, it can cause a very large loss. The purpose of this research is to examine cases of financial statement fraud in Indonesia through the influence of pentagon fraud as a trigger factor for fraud in financial statements.The population used in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. The sampling method used was purposive sampling technique with a sample of 71 companies representing each manufacturing sub-sector. This study uses a logistic regression model.The research method for measuring fraudulent financial reporting uses the F-Score model. This study uses the variable financial statement fraud as the dependent variable. Based on the results of the analysis in this study, it can be concluded that financial targets, financial stability, effective monitoring, nature of industry, changing public accounting firms, changes of directors, and frequent number of CEO's pictures have no effect on fraudulent financial statements. Kecurangan laporan keuangan jarang terjadi di Indonesia. Namun, ketika terjadi dapat menimbulkan dampak kerugian yang sangat besar. Tujuan penelitian ini adalah untuk mengkaji kasus kecurangan laporan keuangan di Indonesia melalui pengaruh pentagon fraud sebagai pemicu faktor kecurangan dalam laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2019-2021. Metode pengambilan sampel yang digunakan adalah teknik purposive sampling dengan sampel penelitian sebanyak 71 perusahaan yang mewakili masing-masing subsektor manufaktur. Penelitian ini menggunakan model regresi logistik. Metode penelitian untuk mengukur kecurangan laporan keuangan menggunakan F-Score model. Penelitian ini menggunakan variabel kecurangan laporan keuangan sebagai variabel dependen. Berdasarkan hasil analisis dalam penelitian ini, dapat disimpulkan bahwa financial targets, financial stability, effective monitoring, nature of industry, changing public accounting firms, change of directors, dan frequent number of CEO’s picture tidak berpengaruh terhadap kecurangan laporan keuangan.
CORPORATE GOVERNANCE, FIRM SIZE DAN EARNINGS MANAGEMENT Yuwono, Martinus Ryno Prisilino; Marlinah, Aan
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2524

Abstract

The aims of this research is to determine empirical evidence regarding the influence of corporate governance, firm size, leverage, sales growth as independent variable to earnings management as dependent variable in listed consumer cyclical and non-cyclical companies on the Indonesia Stock Exchange . Earnings management variable in this research was measured using the Modified Jones Model developed by Dechow et al. This research used a sample of 108 consumer cyclical and non-cyclical sector companies on the Indonesia Stock Exchange for the period 2020-2022 by purposive sampling method.  This research uses multiple regression method to determine relation between each independent variable to variable dependent. The results of this research show that independent variables such as board of director’s,  auditor’s size, firm performance and firm size have effect on earnings management, while other independent variables such as managerial ownership, leverage, sales growth, and audit committee have no effect on earnings management.  
PENGARUH AUDIT COMMITTEE, CASH HOLDING, DAN FAKTOR-FAKTOR LAINNYA TERHADAP PERATAAN LABA Silaban, Nico Chandra; Marlinah, Aan; Supriatna, Dicky
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2534

Abstract

The aim of this research is to empirically prove that company size, profitability, dividend policy, leverage, audit committee, cash holding and institutional ownership are able to predict the probability of company management implementing income smoothing practices. This research uses a population of companies in the consumer cyclicals and consumer non-cyclicals sectors that have been listed on the Indonesia Stock Exchange from 2017 to 2022, with 34 companies selected as samples. The sample was selected using a purposive sampling method and analyzed using the logistic regression method. The results of this research show that company size, dividend policy, leverage, audit committee, cash holding, and institutional ownership cannot predict the probability of company management implementing income smoothing practices, while profitability can predict the probability of company management implementing income smoothing practices.
Director With Foreign Experience, Accounting Conservatism And Tax Avoidance Aldriana, Frigrita; Marlinah, Aan
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i2.2510

Abstract

Abstract: This research is a development of previous research, namely (Wen et al. 2020)with the dependent tax avoidance and the independent variable director with foreign experience. The reason for this research is to analyze empirical evidence regarding the influence of directors with foreign experience and other factors on tax avoidance in cyclical and noncyclical companies. The variables used in this research are directors with foreign experience on the board, profitability, firm size, leverage, independent directors with foreign experience, directors with foreign experience on audit committee, and accounting conservatism are the factors used in this study.The population of this research is all cyclical and noncyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using a purposive sampling method, and 189 data were taken. The data analysis method used is multiple regression analysis.The research results show that firm size have a positive influence on tax avoidance. Independent directors with foreign experience have a negative effect, while other independent variables such as directors with foreign experience on board, profitability, Leverage, directors with foreign experience on audit committee, accounting conservatism have no effect on tax avoidance. Abstrak: Penelitian ini adalah pengembangan dari penelitian sebelumnya yaitu (Wen et al. 2020) dengan variabel dependen penghindaran pajak dan variabel independent director with foreign experience. Alasan dari penelitian ini adalah untuk menganalisis bukti empiris mengenai pengaruh director with foreign experience dan faktor lainnya terhadap penghindaran pajak pada perusahaan cyclical dan noncyclical. Variabel yang digunakan dalam penelitian ini adalah director with foreign experience in the board, profitability, firm size, leverage, independent directors foreign experience, director with foreign experience on audit committee, dan accounting conservatism. Populasi penelitian ini adalah semua perusahaan cyclical dan noncyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2020 sampai dengan tahun 2022. Sampel dipilih dengan menggunakan metode purposive sampling, dan diambil 189 data. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa firm size memiliki pengaruh positif terhadap penghindaran pajak. Independent directors foreign experience berpengaruh negatif, Sedangkan variable independen lainnya seperti directors with foreign experience in board, profitability, leverage, directors with foreign experience on audit committee, accounting conservatism tidak memiliki pengaruh terhadap penghindaran pajak.
EXPLORING FACTORS AFFECTING FRAUDULENT FINANCIAL REPORTING USING PENTAGON THEORY Santoso, Kenny; Marlinah, Aan
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.11935

Abstract

This research aims to prove empirical evidence of the influence of fraudulent financial reporting factors with the fraud pentagon model approach, such as Pressure (financial targets, financial stability, external pressure), Opportunity (ineffective monitoring, nature of industry), Rationality (the change of auditors), Capability (change of directors) and Arrogance (the number of CEO’s picture) on fraudulent financial reporting. The sample method of this study used purposive sampling method and produces 213 data or 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The data has been obtained then analyzed using the multiple regression method.. The results of this study prove that external pressure and change of directors has effect on fraudulent financial reporting, while financial targets, financial stability, ineffective monitoring, nature of industry, the change of auditors (KAP), and the number of CEO’s picture have no influence on fraudulent financial reporting. The results of this study have implications for the theory of fraudulent financial reporting by investigating fraud indicators in CrowI's fraud theory or strengthening the Pentagon Fraud Theory. Practical implications, this study has significant implications for auditors, regulators, creditors and shareholders. The findings indicate that external pressure (leverage) and capability (change of directors) can be used to detect fraud in financial statements.
Pelatihan Kiat-Kiat Cara Mengelola Keuangan Martcelina, Tri Salma; Marlinah, Aan; Wijaya, Novia; Prajitno, Sugiarto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2759

Abstract

Training on financial management is an important need in the digital era, especially in facing the challenges of online loans (pinjol) that are increasingly prevalent. This research aims to improve financial literacy through financial management training for teachers at Yayasan Petra Alpha School Jakarta, with a focus on understanding the risks of online lending and how to manage personal finances wisely. The method used was interactive lectures, where the material was delivered with explanations on the importance of financial planning, budgeting, saving, investing, and distinguishing between needs and wants. The results of the training showed that most participants began to understand the importance of good financial management to achieve financial stability, although some participants still had difficulty in recording income and expenses systematically. The training also equipped participants with practical skills in managing debt and utilizing technology to monitor expenses. Evaluation of the training showed that with a better understanding of financial management, teachers can make wiser financial decisions and avoid financial problems due to reliance on online loans.
Pengaruh Corporate Governance, Dividend Policy, dan Karakteristik Perusahaan terhadap Nilai Perusahaan Crysta, Michelle; Marlinah, Aan
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/nwt7z021

Abstract

This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, independent commissioners, dividend policy, debt policy, firm size, profitability, liquidity, and managerial ownership on firm value. In this study, firm value is measured using the Tobin's Q ratio. The research utilizes data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with 45 companies selected as samples. A purposive sampling technique was employed to determine the sample, resulting in a total of 135 data points analyzed using multiple linear regression methods. The findings indicate that debt policy and profitability have a positive impact on firm value. Meanwhile, other independent variables, namely institutional ownership, independent commissioners, dividend policy, firm size, liquidity, and managerial ownership, were not found to significantly influence firm value. This study contributes particularly to companies by emphasizing the importance of debt composition and the ability to generate profits in attracting investors, as the results show that these two ratios significantly affect firm value.
Peningkatan omzet usaha umkm melalui tehnik pembukuan sederhana dalam Komunitas Maju Kuliner (KOMAKU) Marlinah, Aan; Rahayuningsih, Deasy Ariyanti; Deborah, Deborah
Indonesia Berdaya Vol 5, No 2 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024767

Abstract

The community service activities  with the title “A simple bookkeeping” was held by Trisakti School of Management (TSM) cooperation with MSMEs associated with KOMAKU on July, 5, 2023  time 19.00 WIB until finish through zoom meeting. The purposes of the activity is to increase the knowledge of  MSMEs actors in bookkeeping technic until they have a capability in setting the financial statement. The training activity was intended to MSMEs actors to understand the accounting role especially in financial transaction bookkeeping techniques in MSMEs. Komunitas Maju Kuliner (KOMAKU) which spread all over cities in Indonesia as a community under supervision of chef Desi, a master chef from cooking competition on television. Furthermore, the speaker of TSM explained the material about the accounting cycle and the simple bookkeeping process. The material can increase the curiosity participant in joining the question and answer session. At the end of program, participant has shown the sense of satisfaction in understanding the series of bookekeeping stages through explaination of speaker in order to be implemented in their MSMEs. Finally, MSMEs actors in KOMAKU are able to understand the financial aspect such as the process of simple bookkeeping  even though  there is such another important aspect as the center of attention such as financial planning and marketing strategy of product that can help the actors to make success of MSMEs activities.
Co-Authors Aldriana, Frigrita Chan, Michelle Crysta, Michelle Deborah, Deborah KARMUDIANDRI, ARWINA Martcelina, Tri Salma PRAJITNO, SUGIARTO Rahayuningsih, Deasy Ariyanti Ramadhanti, Tania Larissa Rudyanto, Astrid Santoso, Kenny Silaban, Nico Chandra SUPRIATNA, DICKY WIJAYA, NOVIA Wulandary, Sandra Dwina Yuwono, Martinus Ryno Prisilino