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All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Magister Pendidikan IPA Imtiyaz : Jurnal Ilmu Keislaman EAJ (ECONOMICS AND ACCOUNTING JOURNAL) BALANCE: Economic, Business, Management and Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Terapan Akuntansi Madani : Indonesian Journal of Civil Society Paulus Journal of Accounting (PJA) JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Educational Administration, Management, and Leadership Journal of Applied Civil Engineering and Infrastructure Technology (JACEIT) Abdimisi Journal of Health and Dental Sciences Jurnal Akuntansi Trisakti The Es Accounting and Finance Jurnal Teknologi & Rekayasa Sipil International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah IJAR : Indonesian Journal of Action Research Perwira Journal of Community Development (PJCD) Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Jurnal Ilmiah Multidisiplin Jurnal Wicara Desa As-Syirkah: Islamic Economic & Financial Journal
Suripto
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Pengaruh Karakteristik Perusahaan, Sales Growth Dan Managerial Ownership Terhadap Tax Avoidance Bani Haniyyah Ramadhan; Suripto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.75 KB) | DOI: 10.32670/fairvalue.v4i7.1203

Abstract

This research aims to prove empirically the effect of company characteristics as proxied by leverage, profitability, company size and sales growth and managerial ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020. The research method used is quantitative associative. The type of data used is secondary data. Sampling using purposive sampling technique. The number of research samples was 16 companies with a research period of 5 (five) years, in order to obtain 80 observational data. data analysis with panel data regression analysis. The results showed that profitability had a negative effect on tax avoidance, while firm size had a positive effect on tax avoidance, but leverage, sales growth, and managerial ownership had no effect on tax avoidance. The results show that leverage, profitability, firm size, sales growth, and managerial ownership simultaneously affect tax avoidance
INSTITUTIONAL OWNERSHIP MEMODERASI HUBUNGAN TAX HAVEN COUNTRY, MULTINATIONALITY DAN UKURAN KOMITE AUDIT PADA PRAKTIK THIN CAPITALIZATION Luvito, Andi; Iin Rosini; Suripto
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19097

Abstract

The phenomenon of thin capitalization practices in Indonesia revealed by the Directorate General of Taxes and the Tax Justice Network is closely related to international activities and foreign interests carried out by more than two thousand foreign companies in Indonesia and is estimated to cause losses to the state of up to 11 million dollars every year. This study aims to examine and analyze institutional ownership moderating the relationship between tax haven country, multinationality and audit committee size on thin capitalization. The type of research used is quantitative associative. The population in this study are companies that are members of IDX SMC Liquid which are listed on the Indonesia Stock Exchange in 2018-2022 as many as 60 companies. Determined of the sample of this study was carried of through saturated sampling technique and obtained 60 companies for five years so that the number of observation data obtained was 285 data. The data analysis technique uses panel data regression analysis with te help of Eviews version 12 as a measuring tool. The results show that tax haven country and multinationality had a positive effect on Thin Capitalization, audit committee size had no effect on Thin Capitalization, institutional ownership moderates the relationship between tax haven country, multinationality and Thin Capitalization, Institutional Ownership weakens the relationship between Committee Size Audit with Thin Capitalization.
STRATEGI HIJAU MEMODERASI PENGUNGKAPAN EMISI KARBON DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Rizqillah, Fahmi; Suripto; Rosini, Iin
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14015684

Abstract

In an era of economic uncertainty and global climate change, corporate value is increasingly emphasized, with sustainability demands requiring positive contributions to the environment and society. This study aims to explore how green strategies moderate the relationship between carbon emission disclosure, environmental performance, and corporate value, particularly at PT Astra International Tbk. Using a quantitative approach, this research tests the relationships between carbon emission disclosure, environmental performance, and corporate value with green strategy as a moderating variable, utilizing secondary data from the company's annual reports and sustainability reports listed on the Kompas 100 Index during the period 2018-2022. Data analysis techniques employed panel data regression with Eviews 12 software, involving Chow and Hausman tests to determine the most suitable regression model. The study concludes that Carbon Emission Disclosure significantly negatively influences Corporate Value, while Workplace Environment significantly positively affects Corporate Value. Findings also indicate that Green Strategy moderates the relationship between Carbon Emission Disclosure and Corporate Value, and weakens the relationship between Workplace Environment and Corporate Value. The independent variables collectively have a significant relationship with Corporate Value, and the model used in this research is considered valid. Keywords: Carbon Emissions, Disclosure, Environment, Company, Economy
Practical Work on the Implementation Evaluation of Occupational Safety and Health Procedures at Zainuddin Abdul Madjid International Airport. Suripto; Wahyuni; Maria Carolina Lopulalan
Jurnal Pengabdian Magister Pendidikan IPA Vol 7 No 4 (2024): Oktober-Desember 2024
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v7i4.9872

Abstract

The program of occupational safety and sealth (POSH) is a program that should exist in every public service agency, including international airports which are service centers for the entry and exit of people or goods from/and out of the country. Zainuddin Abdul Madjid International Airport (ZAMIA) has the equipment and facilities to carry out POSH implementation. The student practical work program has been done at ZAMIA with the aim that students can gain knowledge and field work skills in evaluating POSH implementation and studying the factors that influence the effectiveness of POSH implementation in ZAMIA operational area. This work practice has been carried out by following direct investigations, interviews and discussions with relevant officers to collect primary data and conducting searches of literatures and related documents to collect secondary data as well as attending meetings related to data analysis and evaluation of POSH implementation in ZAMIA. The results show that after carrying out practical work, students gain knowledge and skills about POSH implementation, investigating evidence of events in the field and processing data to evaluate POSH implementation at ZAMIA. There were 498 incidents reported from January to July 2024, of which more than 90% were events with hazard criteria and less than 10% were normal events (incidents). In ZAMIA, there are 12 categories of incidents that are the object of mandatory reporting, namely kites, drones, wildlife animals, weather, runway surface damage, malfunctioning airfield lighting, laser attacks, FOD, bird strikes, aircraft trouble and others. Of the 12 categories of incidents, the top 5 categories of hazard events were recorded, namely equipment/facility damage, wildlife animal and bird strikes, laser attacks, FOD and bad weather
Analysis of the Impact of Value Added in the Manufacturing Industry on Economic Growth in Indonesia Safar Nasir, Muhammad; Suripto
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 1 (2025): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i1.24179

Abstract

This study investigates the impact of specific factors on Indonesia's economic growth across different time frames using the ARDL analysis model in Eviews 10 software. The research reveals that in the long term, increases in value added from the manufacturing sector and foreign direct investment are associated with positive and notable effects on economic growth. In the short term, enhancements in manufacturing value-added, government expenditure, population growth, and foreign direct investment contribute positively and significantly to economic growth. Conversely, inflation negatively influences economic growth in the short term. These findings are instrumental in comprehending Indonesia's economic growth drivers and provide valuable insights for policymakers and stakeholders aiming to devise effective strategies to foster economic development
Green Accounting Intervens Corporate Governance and Environmental Performance On Financial Performance Hamzah, M. Imron; Suripto; Holiawati
International Journal of Educational Administration, Management, and Leadership Volume 6, Number 1, May 2025
Publisher : Har Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51629/ijeamal.v6i1.209

Abstract

This study aims to analyze the empirical evidence of green accounting as an intervening variable in the influence of corporate governance and environmental performance on financial performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The research adopts a quantitative and associative approach. The population comprises 83 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023. A purposive sampling method was applied, resulting in 53 companies over three years, yielding 159 data points. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that corporate governance and environmental performance have a direct, positive, and significant impact on green accounting. Furthermore, corporate governance, environmental performance, and green accounting positively and significantly influence financial performance. Green accounting acts as an intervening variable that strengthens the relationship between corporate governance, environmental performance, and financial performance. This study offers managerial implications, highlighting the importance of enhancing corporate governance, environmental performance, and the implementation of green accounting to improve financial performance and support sustainability. Future research is encouraged to expand the scope to other industrial sectors, incorporate external factors such as regulations and organizational culture, and adopt a longitudinal approach to examine the long-term impact of green accounting on corporate financial sustainability. These findings advocate for the development of standardized reporting policies and investment in environmentally friendly technologies to strengthen the connection between sustainability and financial performance.
THE INFLUENCE OF FUNDING AND RESEARCH AND DEVELOPMENT DECISIONS ON THE VALUE OF COMPANIES WITH PROFIT GROWTH AS MODERATION Yusuf Hendrawan; Endang Ruhiyat; Suripto
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.384

Abstract

This study aims to obtain empirical evidence of the influence of Funding Decisions and Research and Development on Company Value with Profit Growth as a moderation. This type of research is quantitative associative. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The determination of samples by purposive sampling technique was obtained from 78 companies with 390 observation data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through eviews ver-12. Based on the t-test, it is known that the variables of funding decisions affect the value of the company and research and development do not affect the value of the company. Meanwhile, profit growth can moderate the influence of funding decision variables on company value and profit growth cannot moderate the influence of research and development on company value.
OPTIMALISASI PENERAPAN SISKUDES (SISTEM KEUANGAN DESA) DALAM PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DI DESA RANGKASBITUNG Suripto; Wiwit Irawati; Lioni Indrayani
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 2 (2025): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengelolaan keuangan desa yang transparan dan akuntabel menjadi fondasi penting bagi pembangunan ekonomi lokal. Sistem Keuangan Desa (SISKUDES) merupakan inovasi teknologi yang bertujuan mempermudah pencatatan, pelaporan, dan pengawasan keuangan desa. Pengabdian kepada masyarakat ini bertujuan untuk mengoptimalkan penerapan SISKUDES pada pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Desa Rangkasbitung. Acara pengabdian kepada masyarakat yang berlangsung hari Kamis tanggal 03 Oktober 2024 dimulai pukul 08:00 WIB sampai pukul 16:00WIB, dihadiri oleh kelompok Dosen dan perwakilan mahasiswa dari Universitas Pamulang. Kedatangan dosen dan mahasiswa disambut oleh kepala Desa Kedaung Barat bapak Misbahul Ulum. Kegiatan berlangsung di di Kantor Desa Kaduagung Barat Jl. A. Yani KM.7 Desa Kaduagung Barat, Kec. Cibadak, Kab. Lebak, Banten, dihadiri oleh 10 Pengelola BUMDes Rangkasbitung, Lebak Banten. Kegiatan ini mencakup pelatihan intensif, pendampingan teknis, dan evaluasi infrastruktur teknologi untuk meningkatkan pemahaman serta keterampilan pengelola BUMDes. Hasil kegiatan menunjukkan peningkatan signifikan dalam efisiensi dan transparansi pengelolaan keuangan, didukung oleh laporan yang lebih akurat dan mudah diaudit. Namun, beberapa kendala seperti keterbatasan perangkat keras masih perlu ditangani melalui dukungan infrastruktur tambahan. Kata Kunci: SISKUDES; BUMDes; pengelolaan keuangan; transparansi; akuntabilitas;
Penggalangan Bank Sampah dan Pengolahan Sampah Menjadi Produk Seni, Eco-brick dan Eco-Enzime Di Desa Gunung Rajak, Lombok Timur. Darunnafis, Moh. Khazani; Ira Lestari; Ratna Ayu Istiani; Yasmin Maulani; Zinnur Aini; M. Aprilian Syahputra; Fajrul Falah; Rifyal Ghaizi Al Gazali; Salma; Sugi Hartuti; Suripto
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 1 (2025): Januari-Maret 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i1.10869

Abstract

Gunung Rajak Village, East Lombok has an area of ​​624 hectares and a population of 6,875 people. The main problem faced by the village is the low level of community awareness and independence in handling waste. In the previous year, this village produced 3,322.5 kg of waste per day, more than 60% of which had not been managed optimally. PMD Unram KKN is very relevant to be implemented in this village with the general aim of increasing community awareness and independence in dealing with waste problems in Gunung Rajak Village with the specific aim of increasing community knowledge and skills in implementing the waste bank program, processing inorganic waste into art products and ecobricks and processing kitchen waste into ecoenzymes, maintaining environmental health and increasing community participation in planting trees in the Nenuju Green and Independent Village program. This activity was carried out by Mataram University students who were accompanied by supervisors, the Head of Gunung Rajak Village and his staff and partners from the local Health Service and the Mandalika Modern Nursery of the Ministry of Environment and Forestry of the Republic of Indonesia. Activities were carried out using lecture, discussion, demonstration and practice methods with POSYANDU cadres and representatives of the Gunung Rajak Village community as the target audience. The results show that 85% of participants understand the waste bank program, processing waste into art products, eco-bricks and eco-enzymes and are committed to implementing this technique in their homes. The results also show that the community has participated in planting 1000 jackfruit tree seedlings at the main point covering an area of ​​0.5 ha and other strategic points covering an area of ​​4 ha in Gunung Rajak Village
Analisis Pendapatan Usahatani Pengembangan Budidaya Ikan Lele Jenis Sangkuriang di Kabupaten Sleman (Desa Kaliwaru Selomartani) Suripto; Hambali, Nafik; Apriliana, Dwi
Jurnal Ilmiah Multidisipin Vol. 3 No. 3 (2025): Jurnal Ilmiah Multidisiplin, Maret 2025
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/jim.v3i3.841

Abstract

Ikan lele adalah salah satu jenis ikan air tawar yang paling banyak dibudidayakan oleh masyarakat karena harganya yang terjangkau. Tujuan penelitian ini antara lain yaitu menentukan biaya dan keuntungan dari usaha membesarkan ikan lele sangkuriang (Clarias gariepinus), menentukan rasio R/C, rasio B/C, dan BEP. Penelitian, analisis kelayakan usaha untuk membesarkan ikan lele sangkuriang (Clarias gariepinus) dilakukan. Penelitian dipilih secara purposive, data yang digunakan dalam penelitian ini adalah berbentuk data primer dan data skunder. Untuk menentukan kelayakan usaha, analisis kuantitatif dilakukan. Teknik yang  dilakukan dalam analisis switching value untuk mengevaluasi sensitivitas kelayakan usaha. Hasil penelitian yang didapat yaitu usaha pembesaran ikan lele sangkuriang membutuhkan biaya total sebesar Rp23.530.537. Analisis kelayakan usaha pembesaran ikan lele sangkuriang menemukan rasio produksi/pendapatan (R/C) sebesar 1,27, rasio B/C sebesar 0,27, dan Break Event Point (BEP) terbagi menjadi 2, yaitu BEP produksi/volume dan BEP harga. Hasilnya menunjukkan bahwa total pendapatan dikurangi dari total biaya.
Co-Authors A. Jupri Ade Firmansyah Afly Yessie Agus Prabowo, Agus Agus Sugandha Ahmad Jupri Ahmad Jupri AIDA MUSPIAH Aini, Zinnur Al Gazali, Rifyal Ghaizi Anggara, Catur Novi Anggraeni, Juraedah Dwi Apriliana, Dwi Aprizal, Muhamad Dicky Arben Virgota Aryanti, E Ashiddiqi, Muktadi Amri Assyifa, Baiq Tiara Wimadhia Ayudia, Rosalina Ayumi Rahma Baiq Fadila Arlina Baiq Farista Baiq Farista Bani Haniyyah Ramadhan Basia, Lumino Chairunnisa, Apriliana Chalida Alfani Charly Manurung Cindy Eka Safitri Dadan Kusnandar Danureswara, Rasendriya Rizki Darunnafis, Moh. Khazani Dayanti Deni Herdiansyah Dian Pratiti Dining Aidil Candri, Dining Aidil EKA SARI Eko , Prastyo Endang Ruhiyat Ernawati Evi Veronika Dewi Fajrul Falah Falah, Fajrul Farista, Baiq Ferdy , Rijaldi Ferry P. , Gultom Firda Sari Oktaviany Fitri Ambar , Sari Gunawan E.R Gunawan, Lalu Adi H.A. Jupri Halawa, Erimina Halwani, Muhammad Fuad Hambali, Nafik Hamzah, M. Imron Hartuti, Sugi Hilman Ahyadi Holiawati Iin Rosini Inayatullah Indrayani, Lioni Ira Lestari Ira Lestari Istiani, Ratna Ayu Jaka Mulyana Juitania Jupri Lalu Adi Gunawan Lioni Indrayani Luvito, Andi M. Aprilian Syahputra M. Iqbal Harori Maria Carolina Lopulalan Mashuri Maulani, Yasmin Muanifah, Suciati Muhammad Safar Nasir Munstasyarah, Aula Sakinah Natacha Amalia Nia Maulida Nisrina Jaesa Nofryanti Noviani, Witria Novita Sari Nur Indah Julisaniah Nurdiana, Diah Nurhasanah Nurul Hasanah Nurul Hidayati Pitri Yolantika Purba, Sofyan Helmi Putri, Nadea Rachmawati Noviana Rahayu Rahayu, Rachmawati Noviana Rahmawati Ratna Ayu Istiani Reni Sartika Dewi Ria , Puspitawati Rifyal Ghaizi Al Gazali RINA KURNIANINGSIH Rizqillah, Fahmi Rohmatul Umah Rosini, Iin Safar Nasir, Muhammad Saleh, Khalifah Salma Samosir, Refina Tasari Siti Raudhatul Kamali Siti Wulan Rokhmawati Sugi Hartuti Sugiarta, Lalu Ade Sukiman Supardiono SUROTO Syahputra, M. Aprilian SYAMSURI Syukriadinata, Agung Topan Pamungkas Usamah Mashadi USWATUN KHASANAH Virgota, Arben Wahyu Hidayat Wahyu Kurniawan WAHYUNI Widarnaka Widianti, Astrini Wiwit Irawati Wulansari, Tri Yasmin Maulani Yayat Maulidan Yunus, Aditia Dedek Yusuf Hendrawan Zinnur Aini Zuhri Andriansyah