Article Per Year (5 Year)
p-Index From 2020 - 2025
2.33
P-Index
This Author published in this journals
All Journal JMM (Jurnal Masyarakat Mandiri) Profita : Komunikasi Ilmiah dan Perpajakan JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal Sosial dan Teknologi Abditeknika - Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Economics and Social Science (JIESS) Journal of Sustainable Community Service Jurnal Pengabdian Sosial Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science)
Mariyam Chairunisa
Universitas Mercu Buana
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Audit Opinion and Company Size on Earning Management as moderated by the Audit Committee at Sharia Commercial Banks in Indonesia Chairunisa, Mariyam
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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

Abstract

This research examines the influence of audit opinion and company size on earnings management moderated by the audit committee at Islamic commercial banks in Indonesia in the period 2017 - 2022. There are many reasons why management carries out earnings management, including conflicts of interest that occur between management as agents and investors as principals, which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial reports, so that financial reports can mislead users even though they should be useful for the users. The research method used is a saturated sample method which uses secondary data in the form of annual reports from fifteen Islamic commercial banks in Indonesia which provide Annual Reports. The data obtained was processed with moderate regression analysis (MRA) using SPSS statistical tools. The results of this research state that audit opinion has no effect on earnings management, but on the contrary, company size has an effect on earnings management. Furthermore, the audit committee is unable to moderate both audit opinion and company size on earnings management. It is hoped that this research can become a reference for further research.
Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability Astuti, Retno Puji; Nurhasanah, Nurhasanah; Chairunisa, Mariyam; Almunawar, Safira; Melzatia, Shinta
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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

Abstract

Environmental challenges such as climate change and natural disasters are on the rise. One of the factors contributing to this problem is environmentally unfriendly banking. Therefore, green banking is a concept that focuses on reducing carbon emissions both inside and outside the bank. The purpose of this study was to analyse the effect of green banking and liquidity on the profitability of Islamic commercial banks. The population of this study is the Islamic banks registered with the Financial Services Authority (OJK) for the period 2018-2022. The sampling method used was purposive sampling, with a total sample of 11 Islamic commercial banks. The data analysis technique used in this study is multivariate regression analysis using Eviews 12 statistical tool. The results of this study indicate that green banking has a negative and insignificant effect on the profitability of Islamic commercial banks. And liquidity has no effect on the profitability of Islamic commercial banks.
Pengaruh Surat Teguran, Surat Paksa dan Sanksi Administrasi Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Jakarta Cengkareng Periode 2022-2023) Astuty Astuty; Mariyam Chairunisa
Jurnal Sosial Teknologi Vol. 5 No. 3 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i3.32007

Abstract

Pajak menjadi sumber utama pendapatan negara dan kontribusi pajak dari individu maupun badan usaha sangat penting untuk pembangunan berbagai sektor, termasuk pendidikan dan kesehatan. Meskipun demikian, tingkat kepatuhan wajib pajak di Indonesia masih rendah, dengan banyak individu dan badan usaha yang belum memenuhi kewajiban perpajakan mereka. Penelitian ini dilaksanakan bertujuan guna mengidentifikasi serta menganalisis pengaruh “Surat Teguran, Surat Paksa, dan Sanksi Administrasi” terhadap tingkat “Kepatuhan wajib pajak”. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh melalui penyebaran kuesioner kepada responden. Metode penelitian yang diterapkan adalah pendekatan kuantitatif dengan menggunakan teknik analisis “Structural Equation Modeling (SEM)” melalui perangkat lunak Smart PLS versi 4.0. Populasi dalam penelitian ini mencakup wajib pajak orang pribadi yang terdaftar di KPP Pratama Jakarta Cengkareng, dengan jumlah sampel sebanyak 131 responden yang dipilih menggunakan metode Purposive Sampling. Hasil penelitian menunjukkan bahwa Surat Teguran memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, sementara Surat Paksa tidak memberikan dampak yang signifikan. Selain itu, Sanksi Administrasi terbukti berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Temuan ini memberikan wawasan bagi otoritas perpajakan dalam merancang kebijakan yang lebih efektif guna meningkatkan kepatuhan wajib pajak.
COMPANY SIZE MODERATES SALES GROWTH AND PROFITABILITY ON EARNINGS MANAGEMENT Kosasih, Kosasih; Chairunisa, Mariyam; Riawati, Neneng
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 11 No 1 (2025): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnal_mbe.v11i1.1487

Abstract

This study aims to analyze the effect of sales growth, profitability, and company size on earnings management empirical study of manufacturing companies in the goods & consumer industry sector listed on the Indonesia Stock Exchange for the period 2023 - 2023. The researcher used a quantitative method with secondary data sources. The method used is purposive sampling. The population in this study was 119 companies and 34 companies were selected as research samples with the amount of data to be used for 4 years being 136 data. This study uses descriptive analysis techniques, classical assumption tests, model feasibility tests, and multiple linear analysis tests with the help of SPSS data processing applications. The results of the study show that sales growth has an effect on earnings management, but profitability has no effect on earnings management. Company size weakens the relationship between sales growth and profitability on earnings management.
Accounting Education to Strengthen the Governance of Micro, Small and Medium Enterprises in Kembangan Sub-district Chairunisa, Mariyam; Nurhasanah, Nurhasanah
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i3.968

Abstract

Micro, Small and Medium Enterprises (MSMEs) are resilient and resistant to economic crises and are able to absorb labor so that they can reduce unemployment. MSMEs need activities that can help them realize good governance so that they can run their businesses sustainably. One of the needs for these activities is an activity in the form of education regarding accounting records that can help them understand the importance of separating business finances and personal finances. The purpose of implementing community service activities in Accounting Recording Education to Strengthen MSME Governance in Kembangan District, West Jakarta is to provide education and assistance to MSMEs regarding accounting records and their benefits for business sustainability and to help MSMEs implement bookkeeping in their daily activities. This service activity is intended so that MSMEs in Kembangan District, West Jakarta can understand good governance through accounting records so that it is easier for them to develop their performance and know the development of their business through simple accounting records in the form of recording incoming and outgoing cash flows.
Co-Authors Almunawar, Safira Anees Janee Ali Astuti, Retno Puji Astuty Astuty Fairas Panca Yudha KOSASIH KOSASIH, KOSASIH Lucky Nugroho Muntari, Wiji Nurhasanah Nurhasanah Retno Puji Astuti Riawati, Neneng Shinta Melzatia Siti Sarpingah Wiwik Utami