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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JURNAL ILMIAH M-PROGRESS IIJSE
Kharista, Malinda
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Economics, Econometrics & Finance Education

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The Practice of Expropriation through Related Party Transactions In Indonesia Kharista, Malinda; Purnomosidhi, Bambang; Subekti, Imam
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12214

Abstract

The purpose of this study to examine the influence of governance toward an expropriation practice  in Indonesia and  to examine the institutional ownership that acts as a moderator in strengthening the effect of corporate governance toward an expropriation practices as measured  by related party transactions. This study uses panel data regression analysis. The results showed that corporate governance negatively affects the practice of expropriation and institutional ownership cannot strengthen the influence of corporate governance toward an expropriation practice. This research contributes to the type II agency theory (conflicts between controlling and non-controlling shareholders), which can be minimized by implementing corporate governance. 
PENGARUH SANKSI PAJAK DAN PEMAHAMAN PERATURAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Kharista, Malinda; Priyandono, Lukman; Sitorus, Astrid Napita; Sonaria, Mita
JURNAL ILMIAH M-PROGRESS Vol 15 No 2 (2025): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/mpu.v15i2.1455

Abstract

Kepatuhan wajib pajak merupakan faktor krusial dalam optimalisasi penerimaan negara dari sektor perpajakan. Namun, tingkat kepatuhan yang masih rendah menjadi tantangan bagi otoritas pajak, termasuk di wilayah kerja KPP Pratama Samarinda Ulu. Penelitian ini bertujuan guna menguji dampak dari sanksi pajak serta pemahaman peraturan pajak kepada kepatuhan wajib pajak, melalui preferensi risiko dijadikan variabel moderasi. Penelitian ini dilaskanakan di KPP (Kantor Pelayanan Pajak) Pratama Samarinda Ulu, dengan melibatkan wajib pajak orang pribadi yang tercarat di wilayah tersebut. Sebanyak 93 responden menjadi sampel yang dipilih berdasarkan probability sampling melalui teknik simple random sampling. Data didapatkan melalui kuesioner terstruktur berdasarkan skala Likert 5 poin, dan diolah mempergunakan PLS-SEM (Partial Least Squares-Structural Equation Modeling) melalui SmartPLS 3.2.9. temuan penelitian memperlihatkan bahwasanya pemahaman peraturan pajak serta sanksi pajak berdampak positif serta signifikan kepada kepatuhan wajib pajak. Selain itu, preferensi risiko juga memiliki dampak positif serta signifikan kepada kepatuhan wajib pajak. Namun, efek moderasi preferensi risiko pada hubungan antara sanksi pajak dan kepatuhan wajib pajak tidak signifikan. Temuan ini memperlihatkan bahwasanya peningkatan kepatuhan wajib pajak bisa dicapai dengan penegakan sanksi pajak yang lebih ketat serta peningkatan pemahaman peraturan pajak.
The Influence of Corporate Governance Mechanisms and Investment Opportunity Set on Earnings Management Kharista, Malinda
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

The aim of this study was to analyze the influence of corporate governance mechanisms and investment opportunity set on earnings management practices in Indonesia. This study used a sample of 20 manufacturing companies listed in the Indonesia Stock Exchange (IDX)  in 2010-2014 and the sample selection is based on judgment sampling. Results from this study showed corporate governance mechanisms has no affect on earnings management practices and  investment opportunity set negatively affect earnings management practices. This is because the implementation of corporate governance is still relatively new in Indonesia so the goal has not been effectively felt. In addition, the corporate governance implementation has started being applied in the business world, but implementation still not fulfilled either. Earnings management practices cannot be fully carried out by only having a great number of investment opportunity set. Companies that have the auditor from the Big 5 will have lower possibility of discretionary accruals actions undertaken by management. Key Words: Corporate Governance Mechanisms, Investment Opportunity Set, Earnings Management.
The Influence of Work Environment and Work Discipline on the Performance of the Regional Police Force in Samarinda City Kharisma, Yuphie; Kharista, Malinda; Hakim, Yundi Permadi; Sadarrudin, Muh. Alvianto Putra Arizandi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 2 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i2.4919

Abstract

This research aims to analyze the influence of the work environment and work discipline on the performance of the Civil Service Police Unit (Satpol PP) in Samarinda City. Data was collected through questionnaires distributed to Satpol PP members and analyzed using the multiple regression method. The results of the analysis show that together, the work environment and work discipline have a significant influence on the performance of Satpol PP. However, when viewed partially, the work environment only has a positive but not significant influence on performance, while work discipline has a positive and significant influence on performance. These findings show the importance of work environment factors and work discipline in improving the performance of Satpol PP. The practical implication of this research is the importance of paying attention to aspects of the work environment and work discipline in the management of the Satpol PP organization to increase effectiveness and efficiency in carrying out their duties as law enforcers in Samarinda City.
Co-Authors A.A. Ketut Agung Cahyawan W Bambang Purnomosidhi Hakim, Yundi Permadi Kharisma, Yuphie Mita Sonaria Priyandono, Lukman Sadarrudin, Muh. Alvianto Putra Arizandi Sitorus, Astrid Napita