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All Journal Jurnal Sains Sosio Humaniora Aktiva : Jurnal Akuntansi dan Investasi ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian Masyarakat Bhinneka Worksheet : Jurnal Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Hanin Annisa, Restu
Universitas Jambi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Fair Value Accounting Dan Dewan Komisaris Terhadap Earning Management Yang Dimoderasi Oleh Peran Syariah Restu Hanin Annisa; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 2 No 1 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i1.212

Abstract

The purpose of this study is to determine the effect of fair value accounting and board of commissioners on earnings management. The renewal of this study where the research also aims to determine the role of sharia in moderating the influence of fair value accounting and the board of commissioners on earnings management. Researchers tested banking companies listed on the Indonesia Stock Exchange in 2015-2018 with a total sample of 152 samples using a purposive sampling method. The results showed that fair value accounting and the board of commissioners had no effect on earnings management, where the probability value of both was greater than the level of significance (0.005). In addition, the results of the study stated that the role of sharia can reduce the effect of fair value on earnings management with a significance level of 10% (0.10). However, the role of sharia cannot actually reduce the influence of the board of commissioners on earnings management with a probability level greater than 0.005. Recommendations for further research are expected to be able to trace real earnings management because in this study only using accrual earnings management, then it is expected that the next researcher broadens the sample used and adds other variables that are considered to influence earnings management.
Pentingnya Literasi Pajak dan Strategi Bisnis dalam Peningkatan Pendapatan UMKM: Peran Inovasi dan Kreativitas Annisaa, Restu Hanin; Azis, Azolla Degita; Adila, Aninda Puji; Ramadhan, Raihan Fajri; Darma, Budi; Pasaribu, Theressa Taken
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.674

Abstract

Pendampingan Literasi pajak UMKM Kuliner bertujuan untuk meningkatkan pemahaman pajak pengusaha UMKM Kuliner agar dapat melakukan perhitungan pajak dan pelaporan pajak sehingga dapat meningkatkan Pendapatan Negara serta Pendapatan Asli Daerah. Kegiatan pengabdian ini dilaksanakan di Kafe Seduhan Kota Jambi, yang diikuti oleh pemilik usaha dan pegawai Kafe Seduhan. Metode yang digunakan dalam kegiatan pengabdian ini adalah dengan melakukan sosialisasi pendampingan perhitungan pajak UMKM dan diskusi, kuesioner, serta wawancara yang berkaitan dengan materi pentingnya perpajakan UMKM dan strategi bisnis UMKM Kuliner di Kota Jambi. Hasil dari kegiatan ini menemukan bahwa strategi bisnis Kafe Seduhan masih berfokus pada strategi pertumbuhan atau ekspansi pasar dan masih melakukan perhitungan pajak melalui pihak ketiga atau konsultan pajak. Implikasi dari kegiatan pengabdian ini adalah peserta lebih memahami dan termotivasi untuk melakukan inovasi strategi bisnis diferensiasi untuk meningkatkan pendapatan, mendapatkan keunggulan kompetitif, serta memenangkan persaingan pasar.
PENGARUH ISLAMIC CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERBANKAN SYARIAH Annisaa, Restu Hanin; Rizki, Tabah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7647

Abstract

This study aims to examine the effect of Islamic corporate governance (ICG) on earnings management. Earnings management variables are measured using discretionary accruals and ALLP. ICG in this study covers two categories, namely Sharia Governance (SG) and General Governance (GG). This study uses a sample of Islamic commercial banks registered with the financial services authority. The sampling technique used is purposive sampling. The research sample consists of 9 companies with a total of 81 data points. The data analysis technique used in this study is Partial Least Square Structural Equation Model (PLS-SEM) using Smart PLS version 4.0 software. The results show that ICG has a significant negative effect on earnings management.
ISLAMIC CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN ISLAMIC CORPORATE GOVERNANCE DALAM PERBANKAN SYARIAH Annisaa, Restu Hanin
Aktiva : Jurnal Akuntansi dan Investasi Vol 10, No 2 (2025): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v10i2.2821

Abstract

Penetilitian ini bertujuan untuk menguji pengaaruh islamic corporate responsibility (ICSR) terhadap earning management dan menguji wfwk moderasi islamic corporate governance (ICG) dalam mempengaruhi keduanya. Variabel manajemen laba diukur dengan discretionary accrual, ALLP, dan SPOSM. Penelitian ini menggunakan sampel bank umum syariah yang terdaftar dalam otoritas jasa keuangan. Teknik pengambilan sampel dengan menggunakan purposive sampling. Sampel penelitian yang digunakan dalam penelitian berjumlah 9 perusahaan dengan total data penelitian sebesar  81 data. Teknik analisis data yang digunakan dalam penelitian ini menggunakan Moderated Structural Equation Modelingdengan menggunakan software Smart PLS versi 3.0. Hasil penelitian menunjukkan bahwa ICSR berpengaruh negatif tidak signifikan terhadap manajemen laba, dan ICG dapat memoderasi pengaruh ICSR dengan manajemen laba dengan arah positif.
Peningkatan Kinerja Usaha Industri Retail Melalui Pendampingan Manajemen Sumber Daya Manusia Berbasis Pembagian Tugas dan SOP Kerja: Pengabdian Theressa Taken Pasaribu; Aninda Puji Adila; Azolla Degita Azis; Restu Hanin Annisaa; Raihan Fajri Ramadhan; Budi Darma
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6636

Abstract

Improving retail business performance through human resource management mentoring based on task division and work SOPs aims to enable management at the Hombing Jaya store to distribute tasks in accordance with work SOPs and ensure work runs according to the wishes of the business owner and employees. This community service activity was conducted at one of the Hombing Jaya retail stores. This mentoring was conducted using a participatory approach and training conducted through observation and interviews, followed by discussions with participants. The results of this activity revealed that the Hombing Jaya store had not implemented a documented division of tasks, and that work was carried out solely based on habit, and that a work evaluation mechanism was not yet available. The implications of this community service are that participants are able to understand human resource management and equitable work division mechanisms, are able to create employee task divisions within the business, are able to establish performance SOPs, and evaluate performance in their business.
Beyond Compliance: The Role of Green Economy and Digitalization in Enhancing MSMES’ Tax Contribution Annisaa, Restu Hanin; Azis, Azolla Degita; Sukmawati, Aegisia; Ramalia, Aminah
Jurnal Sains Sosio Humaniora Vol. 10 No. 1 (2026): Volume 10, Nomor 1 January - June 2026
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v10i1.56150

Abstract

This study aims to analyze the relationship between the green economy, the digitalization of MSMEs, tax compliance, and the tax contributions of MSMEs. This study employs a quantitative approach using data collected via a questionnaire from a sample of 109 MSMEs in Indonesia. The data analysis technique used is Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the relationships among the variables. The results show that the green economy and the digitalization of MSMEs have a positive effect on MSME tax compliance, and tax compliance has a significant effect on MSME tax contributions. The findings of this study provide practical implications for policymakers and tax authorities to encourage MSME adoption of green economic practices and digital technologies as strategic instruments for improving tax compliance. In addition, the results suggest that strengthening digital transformation programs and sustainability-oriented initiatives among MSMEs can contribute to increasing tax revenues and supporting sustainable economic development. This study has a limitation in that it still uses digitalization in a general sense, without specifying the form of digitalization used. Future research is expected to focus on the digitalization of MSME record-keeping or the digitalization of the MSME tax system.
Dynamics of Operational Efficiency, Company Growth, and Financial Performance in the Indonesian Pharmaceutical Industry Tabah Rizki; Restu Hanin Annisaa
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1653

Abstract

The purpose of this study is to analyze the influence of operational efficiency and company growth on the financial performance of pharmaceutical companies in Indonesia. This study uses a descriptive quantitative method with secondary data from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2021–2024, with a total of 60 observations. Data analysis was conducted to examine the relationship between two independent variables, namely operational efficiency and company growth, with the dependent variable, financial performance. The results of this study indicate that operational efficiency has a positive and significant effect on financial performance, meaning that a company's good mastery of internal resources is a key factor in increasing profitability. This is in line with the Resource-Based View perspective, which views internal capabilities and company-specific assets as sources of competitive advantage. In addition, company growth, measured by sales growth, also has a positive and significant effect on financial performance. These findings support the significance of profitability assumed in Signal Value Theory, which states that a safe signal can be used to assess the future performance of pharmaceutical companies. From this perspective, the profitability of a pharmaceutical company reflects the success of innovation, market productivity, and responsiveness to it. In conclusion, this study provides a theoretical contribution by linking RBV and Signal Theory to the financial performance of pharmaceutical companies, as well as practical implications for investment management and policymakers in efficiency and growth.
Co-Authors Aminah Ramalia Aninda Puji Adila Aninda Puji Adila Azolla Degita Azis Budi Darma Budi Darma Pasaribu, Theressa Taken Raihan Fajri Ramadhan Ramadhan, Raihan Fajri Rizki, Tabah Salma Taqwa Sukmawati, Aegisia Tabah Rizki Theressa Taken Pasaribu