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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) Jurnal Ilmu Ekonomi dan Sosial (JIES) 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

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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)

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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.
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.
Non-Performing Financing and Islami Corporate Governance influence on Fraud in Sharia Commercial Banks Chairunisa, Mariyam
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 1 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to examine impact of Non Performing Financing and  Islamic Corporate Governance on Fraud on sharia Commercial Bank in Indonesia. The independent variables used in this study are first, Non-Performing Financing and secondly is Islamic Corporate Governance. While the dependent variable of this study is Fraud. The research method uses secondary data in the form of annual reports and good corporate governance reports of Islamic banks in Indonesia. The data obtained were processed by logistic regression analysis using SPSS statistical tools. The results showed a significant influence between Non Performing Financing on Fraud and insignificant influence between Islamic Corporate Governance with the proxy of the duties and authority of the Sharia supervisory board and audit committee on Fraud. Future studies are expected to test by adding other variables.
Pengaruh Stabilitas Keuangan Dan Ketidakeffetifan Pengawasan Terhadap Kecurangan Laporan Keuangan yang dimoderasi oleh Penghindaran Pajak pada Bank Umum Syariah di Indonesia Chairunisa, Mariyam
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 12, No 1 (2023): Maret 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v12i1.22217

Abstract

This study examines the Effect of Financial Stability and Ineffective Supervision of Financial Statement Fraud moderated by Tax Avoidance at Islamic Commercial Banks in Indonesia in the 2016 – 2020 period. management as an agent with an investor as the principal which often benefits one party, resulting in Financial Statement Fraud. Earnings management as a way to commit financial statement fraud is carried out by the company so that the company looks better than its competitors so that investors who are less careful (inattentive investors) will become victims of the fraud. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that financial stability has a significant effect on financial statement fraud, while the ineffectiveness of supervision has no significant effect on financial statement fraud. The existence of tax avoidance as a moderating variable does not affect the relationship between the ineffectiveness of supervision on fraudulent financial statements.This research is expected to be a reference for further research. 
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; Chairunisa, Mariyam
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.
Meningkatkan Pembelajaran Dan Kompetensi Siswa SMK Bina Insan Mandiri Melalui Pelatihan Software Akuntansi Myob Di Wilayah Srengseng Jakarta Barat Wahyuni, Putri Dwi; Chairunisa, Mariyam; Yudha, Fairas Panca
Abditeknika Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2021): Oktober 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abditeknika.v1i2.551

Abstract

Pelatihan software akuntansi MYOB dapat memberikan manfaat bagi siswa SMK Bina Insani Mandiri dalam meningkatkan pembelajaran dan kompetensi dalam menyusun laporan keuangan baik perusahaan jasa, dagang maupun manufaktur. Pelatihan ini memiliki tujuan agar siswa SMK Bina Insani Mandiri dapat memahami dan menggunakan software akuntansi MYOB dengan baik. Setelah kegiatan ini siswa diharapkan dapat meningkatkan pembelajaran dan kompetensi dibidang akuntansi dalam menyusun laporan keuangan secara cepat dan tepat dengan menggunakan software akuntansi MYOB. Hasil kegiatan yang telah dilaksanakan menyatakan bahwa para peserta puas atas materi yang disampaikan dan studi kasus yang dipraktikkan langsung melalui zoom meeting. Para peserta juga antusias pada setiap materi yang disampaikan. Hal ini dibuktikan dengan banyaknya peserta yang bertanya kepada narasumber.
The Dynamics of Organizational Performance: Deciphering Belief Systems, Diagnostic Controls, and Interactive Management Chairunisa, Mariyam; Putra, Yananto Mihadi; Gani, Ibrahim Musa
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 15, No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2022.v15i1.001

Abstract

The performance of an organization can be influenced by the management control systems it adopts. This study aims to investigate the impact of such systems on organizational performance, with a particular focus on the role of innovation as a mediator. The research draws on the Contingency and Levers of Control theories and uses data collected from manufacturing companies in the West Java Area through post, electronic mail, and direct surveys. The data collected from managers and assistant managers was analyzed using PLS Structural Equation Modeling (SEM). The study found that a management control system that includes a trust system and an interactive control system has a positive and significant effect on innovation and, ultimately, on organizational performance. However, the diagnostic control system does not significantly influence innovation. It is important to note that this study only looks at the innovation capability construct.
Understanding Tax Avoidance Behavior: The Interplay of Audit Quality, Company Size, and Audit Committee in Islamic Commercial Banks in Indonesia Chairunisa, Mariyam; Sarpingah, Siti
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.003

Abstract

Taxation plays a pivotal role in the economy as it constitutes the primary source of revenue for a nation, Indonesia included. By imposing taxes across all sectors, it undoubtedly fuels developmental endeavors. In this research, we investigate how audit quality and company size influence tax avoidance, with the moderation of audit committees, within Islamic commercial banks operating in Indonesia between 2016 and 2021. One of the highest state revenues is supported by the taxation sector. Tax revenues are used to finance state spending as well as for state development. Efforts to optimize tax sector revenue are not without obstacles. Companies tend to take action to minimize or minimize tax costs by exploiting weaknesses in tax regulations, one of the actions taken is tax avoidance.. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of the study state that audit quality has a significant and negative effect on tax avoidance. However, company size has no effect on tax avoidance. The audit committee can strengthen the relationship between audit quality and tax avoidance. On the other hand, the audit committee is not able to strengthen the effect of company size on tax avoidance. This research is expected to be a reference for further research.
Co-Authors Almunawar, Safira Anees Janee Ali Astuti, Retno Puji Astuty Astuty, Astuty Fairas Panca Yudha Gani, Ibrahim Musa KOSASIH KOSASIH, KOSASIH Lucky Nugroho Muntari, Wiji Nurhasanah Nurhasanah Retno Puji Astuti Riawati, Neneng Shinta Melzatia Siti Sarpingah Wiwik Utami Yananto Mihadi Putra