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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Environmental, Sustainability, and Social Science International Journal of Community Service Jurnal Akuntansi Trisakti Pelita : Jurnal Penelitian, Terapan dan Aplikatif BAITUL MAAL : Journal of Sharia Economics
Marsyaf
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH SIKAP PROFESIONALISME, PENGALAMAN, DAN KECERDASAN INTELEKTUAL TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS Marsyaf Marsyaf
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.737 KB) | DOI: 10.22441/journal profita.v10i1.2897

Abstract

This study aims to analyze the influence of professionalism attitude, experience, and intellectual intelligence on the consideration of the level of materiality both simultaneously and persially. Independent variables used in this study is the attitude of professionalism, experience and intellectual acumen. While the dependent variable in this study is the consideration of the level of materiality.This study used survey method, collected at 9 Public Accounting Firm in South Jakarta area. Data were collected by spreading the questionnaire with convenience sampling method. There are 80 questionnaires distributed, 71 returned and 71 questionnaires that can be analyzed. Data processing was done by using validity test, reliability, classical assumption test and multiple linear regression test with Statistical Product and Service Solution (SPSS) version 21 and Microsoft Excel 2007. The results of this study indicate that the attitude of professionalism partially affect the consideration of materiality, experience does not affect the materialial level of materiality, and intellectual intelligence does not affect the level of materiality.
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission Manuela, Vieri Leonardo; Marsyaf, Marsyaf; Bintara, Rista; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.58

Abstract

The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Determinants Of Interest In Becoming A Public Accountant MARSYAF, Marsyaf
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.85

Abstract

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.
Enhancing the Competitiveness of MSMEs through Branding Optimization and Financial Reporting in Kembangan Selatan Subdistrict Dwi Wahyuni, Putri; Suroso, Edy; Marsyaf, Marsyaf
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.847

Abstract

This community service project aimed to address two critical challenges hindering the growth of Micro, Small, and Medium Enterprises (MSMEs) in Kembangan Selatan, Jakarta: weak branding and unstructured financial reporting. Through a structured program of training, workshops, and mentoring, we equipped 35 MSME owners with strategies for effective digital branding, including social media marketing and visual identity development. Concurrently, we provided practical training on preparing simple financial statements in accordance with the Indonesian Financial Accounting Standards for MSMEs (SAK EMKM), utilizing user-friendly digital tools. The program's effectiveness was evaluated through pre- and post-activity questionnaires, which showed a significant increase in participants' understanding, with average scores rising to between 3.23 and 3.63 on a 4-point scale. The initiative successfully produced multiple outputs, including video documentation, media publications, and intellectual property rights. Furthermore, it actively involved students, supporting the national "Merdeka Belajar Kampus Merdeka" (MBKM) or "Independent Learning" program. The results demonstrate that a holistic approach combining branding and financial literacy intervention can significantly enhance the competitiveness and operational sustainability of local MSMEs. This model offers a replicable framework for academic institutions seeking to contribute to local economic development.
Supervising of How to Simple Recording Micro Business Transaction Herliansyah, Yudhi; Daito, Appolo; Marsyaf, Marsyaf; Suprapto, Suprapto; Ilyas, Meifida
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 12 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i12.7476

Abstract

In today's global economy, business activities can take place without distance and time limitations, business activities between countries can be conducted offline or online anywhere and anytime. The impact is the urbanization of human resources between cities and between countries, including Indonesian citizens in Malaysia, generally, they work in the informal sector such as micro businesses, but many have difficulty expanding their business because they cannot separate their business needs and personal needs. Understanding micro-business accounting helps them to understand their business sales, cash flow, and turnover. This can only be done if they know how to keep simple records of their business. Supervising how Indonesian microbusinesses in Malaysia keep simple records has the potential to enable them to run their business well and grow.
MEMAHAMKAN AKUNTANSI HIJAU TRANSAKSI USAHA MIKRO Herliansyah, Yudhi; Daito, Apollo; Marsyaf, Marsyaf; bin Rahmad, Khozaeni; Ismail, Ismaanzira; Ilyas, Meifida
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.%p

Abstract

Green accounting adalah pendekatan akuntansi yang mengintegrasikan aspek lingkungan ke dalam pencatatan transaksi, pelaporan keuangan dan pengambilan keputusan bisnis. Dalam konteks usaha mikro, penerapan green accounting masih sangat terbatas dan bagaimana dilakukan pencatatannya. Pelaksanaan edukasi dan memahamkan green accounting telah dilaksanakan bersamaan dengan pelaksanaan edukasi lain seperti pemahaman perpajakan, desain produk kepada pemilik usaha lingkup PERMAI yang anggotanya adalah orang Indonesia perantauan beraktivitas usaha dengan pengetahuan yang relatif minim dalam semua hal termasuk green accounting. Pelaksanaan green accounting sangat penting, selain memberikan  benefit kepada usahanya juga membantu capaian sustainability bagi pemerintah Malaysia dan Indonesia. Usaha mikro warga Indonesia binaan PERMAI dalam menjalankan usahanya selama ini mencatat biaya terkait dengan green sebagai biaya periode, akibatnya biaya periode menjadi lebih besar dan pada akhirnya laba yang diperoleh relatif kecil atau dianggap kecil. Pendekatan akuntansi hijau pada usaha mikro warga Indonesia di Malaysia yang regulasi tentang lingkungan relatif ketat dibanding Indonesia, dapat sebagai salah satu solusi atas masalah tersebut.            Metode pelaksanaan dalam memahamkan akuntansi hijau dilakukan dengan penyuluhan dan demonstrasi pencatatan dari aktivitas hijau. Hasil pelaksanaan edukasi green accounting telah memberikan peningkatan pemahaman pemilik usaha tentang green accounting dalam bentuk pemahaman perhitungan laba atau keuntungan, serta aset usahanya sehingga diharapkan memberikan manfaat bagi pemilik usaha mikro peserta edukasi.
Pengaruh Fee Audit, Audit Tenure, Rotasi Auditor, Ukuran KAP, dan Ukuran Perusahaan terhadap Kualitas Audit Nicholas Ruben; Marsyaf Marsyaf
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 1 (2025): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i1.44

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengaruh fee audit, audit tenure, rotasi auditor, ukuran KAP, ukuran perusahaan, dan reputasi auditor terhadap kualitas audit. Populasi dalam penelitian ini merupakan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, sehingga menghasilkan sampel sebanyak 36 perusahaan selama kurun waktu 4 tahun, dengan total 144 sampel data yang memenuhi kriteria. Analisis penelitian menggunakan analisis regresi logistik dengan aplikasi program SPSS 26. Hasil penelitian membuktikan Ukuran Perusahaan berpengaruh positif pada kualitas audit. Sementara, fee audit, audit tenure, rotasi auditor, dan ukuran KAP tidak berpengaruh terhadap kualitas audit.
PERAN ESG PERFORMANCE DALAM MEMODERASI HUBUNGAN TRANSFER PRICING DAN STRATEGI TAX AVOIDANCE Marsyaf; Wahyuni, Putri Dwi; Suroso, Edy; Setiawan, Sigit
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26207

Abstract

The increasing use of transfer pricing by multinational corporations has raised concerns regarding aggressive tax avoidance practices, particularly in emerging markets such as Indonesia. This study examines the effect of transfer pricing on tax avoidance and investigates the moderating role of Environmental, Social, and Governance (ESG) performance in this relationship. Using a quantitative explanatory approach, this research analyzes panel data from non-financial companies listed on the Indonesia Stock Exchange during 2021–2023. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), transfer pricing is measured by the ratio of related-party transactions to total revenue, and ESG performance is assessed using Thomson Reuters ESG scores. Moderated Regression Analysis (MRA) is employed to test the hypotheses. The novelty of this study lies in positioning ESG performance as a moderating variable in the transfer pricing–tax avoidance relationship within an emerging market context, integrating Stakeholder Theory and Tax Planning Theory to explain ESG’s dual role as a self-regulatory mechanism and a potential legitimacy tool. The results show that transfer pricing negatively affects CETR, indicating higher levels of tax avoidance. However, ESG performance does not significantly moderate the relationship between transfer pricing and tax avoidance, suggesting that ESG disclosure has not effectively constrained aggressive tax strategies. This study concludes that while transfer pricing contributes to tax avoidance, ESG performance has yet to function as an effective governance mechanism in Indonesia. Future research should explore specific ESG dimensions, corporate governance quality, and cross-country comparisons.
Co-Authors Bin Rahmad, Khozaeni Daito, Apollo Daito, Appolo Edy Suroso, Edy Ismail, Ismaanzira Manuela, Vieri Leonardo Meifida Ilyas Nicholas Ruben Rista Bintara Sigit Setiawan Suprapto Suprapto Yananto Mihadi Putra Yudhi Herliansyah