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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Journal of Accounting and Finance Management (JAFM) Eastasouth Journal of Effective Community Services The Es Accounting and Finance Ranah Research : Journal of Multidisciplinary Research and Development
Surjadi, Merna
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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The Effect Of Corporate Values, Conservatism, And Earnings Quality On Audit Opinion Going Concern Surjadi, Merna; Sofianty, Dianmonalisa; Whittleliang Hakki, Tandry; Pohan, Pricilla
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.690

Abstract

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions.
BUSINESS DEVELOPMENT STRATEGY FOR NON-FINANCIAL PERSPECTIVE BALANCE SCORECARD METHODS TO INCREASE THE PERFORMANCE OF MSMEs IN INDONESIA DURING THE COVID-19 PANDEMIC Mardinata Rusli, Yohanes; Surjadi, Merna
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1024

Abstract

The COVID-19 pandemic has affected the performance of companies, especially MSMEs in Indonesia. The purpose of this study is to determine and analyze how much the company's business strategy has an influence on improving company performance, especially MSMEs. This research has its own peculiarities and is unique because at the time this research was conducted it was in a world situation that was experiencing a pandemic, including Indonesia. The research data was collected using quantitative techniques from primary data sources, which collected 173 questionnaires from 200 questionnaires distributed to several restaurants, canteens, and beverage outlets including small and medium businesses in the Jakarta, Bandung, and Surabaya areas. Based on the test results using multiple linear regression, it can be concluded that: (1) The customer perspective has a significant influence on the performance of MSMEs in Indonesia, (2) the Internal Business Process Perspective has no significant influence on the performance of MSMEs in Indonesia, and (3) The Learning and Growth Perspective has a significant influence on the performance of MSMEs in Indonesia.
Factors Influencing the Sustainability of MSME Businesses with Digital Literacy as Moderation Towards a Green Indonesia Surjadi, Merna; Hakki, Tandry Whittleliang; Zulkifli, Nabila Felicita
Dinasti International Journal of Management Science Vol. 6 No. 1 (2024): Dinasti International Journal of Management Science (September - October 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i1.3263

Abstract

Economic growth focuses on sustainability and environmental awareness. This can be achieved if individuals or citizens consciously take responsibility for environmental issues. The number of Micro, Small and Medium Enterprises (MSMEs) is currently 65 million business actors who are able to contribute 60.5 percent to the gross domestic product (GDP). This study aims to analyze the influence of Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture on the Sustainability of MSME Businesses. Where in this study also makes Digital Literacy which is a supporting factor in addition to advances in information technology used as a moderating variable between the variables: Accounting Information Systems, Management Control Systems, Green Intellectual Capital, and Green Organizational Culture. This study uses primary data conducted by distributing questionnaires to Micro, Small and Medium Enterprises in several major cities in Indonesia such as the targets in this study are MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. Based on the research results, it shows that Accounting Information Systems, Management Control Systems, and Green Intellectual Capital have a significant effect on the sustainability of MSME Businesses, but Green Organizational Culture does not have a significant effect on the sustainability of MSME businesses. Then Digital Literacy strengthens the influence of Accounting Information Systems and Management Control Systems on the Sustainability of MSME Businesses, but digital literacy does not strengthen Green Organizational Culture and Green Intellectual Capital on the Sustainability of MSME Businesses.
Pengaruh Nilai Perusahaan, Konservatisme Terhadap Opini Audit Going Concern dan Kualitas Laba Surjadi, Merna; Sofianty, Dianmonalisa; Whittleliang Hakki, Tandry; Pohan, Pricilla
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 6 No. 6 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Septemb
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v6i6.1093

Abstract

Every entity has an obligation to provide financial reports to stakeholders. Auditors have an important role as intermediaries between stakeholders as users of financial reports and entities or companies as providers of financial reports. Going concern is the ability of a business unit to maintain its survival for a reasonable period of time, which is no more than one year from the date of the audited financial statements This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value has an effect on Earnings Quality, but Conservatism have not effect on Earnings Quality. Based on the results of this study, it shows that Firm Value has an effect on Opinion Audit Going Concern, but Conservatism have not effect on Opinion Audit Going Concern
Analysis Of Student Satisfaction in Accounting Study Program Using Higher Education Image Moderation Post Pandemic Covid-19 Whittleliang Hakki , Tandry; Surjadi, Merna; Andriani, Cinthia; Natalia, Michelle
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 1 (2023): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v5i1.2110

Abstract

The purpose of this study was to examine (1) Student Service Quality has a significant and positive effect on Student Satisfaction. (2) Academic Service Quality has a significant and positive effect on Student Satisfaction. (3) Institutional Culture has a significant and positive effect on Student Satisfaction (4) Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction. (5) Institutional Image strengthens the influence between Academic Service Quality on Student Satisfaction. (6) Institutional Image strengthens the influence between Institutional Culture on Student Satisfaction. by using multiple regression. Based on the results of this study indicate that Student Service Quality has a significant and positive effect on Student Satisfaction but Academic Service Quality and Institutional culture has a not significant on Student Satisfaction. Then, Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction but Institutional image and Institutional Image not strengthens the influence of Academic Service Quality on Student Satisfaction.
The Effect Of Business Analytics And Organizational Green Culture On Green Competitive Advantage Moderated By Collaborative Competence Surjadi, Merna; Whittleliang Hakki, Tandry; Chandru Khatwani, Daniel
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3215

Abstract

The era of globalization and the increasing level of corporate competition have changed the industrial sector business in managing companies both internally and externally. Internal management not only maximizes tangible company resources, but also intangible ones in the process of maximizing the value of its company (Widhiastuti et al., 2018). Resources that are predicted to affect company value are Green Competitive Advantage and integrated reporting. According to Wijayanto et al. (2019) green competitive advantage is a condition of positional advantage where the company has a successful strategy, and is difficult to imitate. Competitive advantage is the company's ability from its resources to achieve performance excellence over its competitors (Roos Ana et al., 2021). This study aims to analyze the influence of Business Analytics and Organizational Green Culture on Green Competitive Advantage and analyze the role of Collaborative Competence as a moderation of the influence of Business Analytics and Organizational Green Culture on Green Competitive Advantage. This study uses a quantitative correlational method where sampling is done using the Slovin formula and using purposive sampling techniques and data collection methods through distributing questionnaires. The study uses SPSS 25.00 and hypothesis testing uses Multiple Regression Analysis. This study uses primary data which is done by distributing questionnaires to students in the cities of Jakarta and Bandung. Based on the results of this study, it shows that Business Analysis and Green Organizational Culture have an effect on Green Competitive Advantage. Collaborative Competence strengthens the influence of Business Analysis on Green Competitive Advantage but Collaborative Competence strengthens the influence of Business Analysis on Green Competitive Advantage
Testing of MSME Financial Performance Model in Indonesia with Financial Technology Moderation and Green Innovation Towards Advanced Indonesia Whittleliang Hakki , Tandry; Surjadi, Merna; Jocelyn, Jocelyn
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3262

Abstract

Medium enterprises are a fairly important part of the business sector in playing a real role in various economic interests in national development, especially for the creation of businesses and jobs, especially after the Covid-19 pandemic in 2023. This is supported by the Ministry of Tourism and Creative Economy, which was stated by the Minister of Tourism and Creative Economy/Head of the Tourism and Creative Economy Agency, Mr. Sandiaga Salahuddin Uno, who said that tourism and creative economy actors, especially in the MSME sector, must continue to hone their digital technology skills to boost the economy and create jobs. Based on this phenomenon, researchers are interested in researching digital technology and green innovation in the MSME sector in Indonesia. This study aims to analyze the influence of Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. Where in this study, Financial Technology and Green Innovation, which are supporting factors in addition to advances in information technology, are used as moderating variables between the variables: Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. This study uses primary data conducted by distributing questionnaires to Micro, Small, and Medium Enterprises in several major cities in Indonesia, such as the target of this study, namely MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. The results of the study indicate that MSME Digitalization and Leadership Quality have a significant effect on MSME financial performance, but Strategic Management Accounting does not have a significant effect on MSME financial performance. Financial Technology strengthens the influence of MSME Digitalization and leadership quality on MSME financial performance but Financial Technology does not strengthen Strategic Management Accounting on MSME financial performance. Green innovation strengthens the influence of MSME digitalization on MSME financial performance but Green innovation does not strengthen the influence of Strategic Management Accounting and Leadership Quality on MSME Financial Performance
Gen-Z and VAT Rate Changes: Assessing the Impact on VAT Revenue Potential in Indonesia Rusli, Yohanes Mardinata; Hakki, Tandry Whittleliang; Surjadi, Merna
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.672

Abstract

This study aims to examine the effect of the VAT rate increase and tax literacy in Indonesia, especially in Jakarta, for taxpayers with age groups, especially among Generation Z (Gen-Z) on the potential for Value Added Tax (VAT) revenue. This study uses primary data by distributing questionnaires to 200 taxpayers who are still included in the Gen-Z age group. The research sample was determined using a purposive sampling method. Data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 26.00 software. The results of this study indicate that the increase in the Value Added Tax rate and tax literacy partially have a significant and positive effect on the potential for Value Added Tax revenue. This study has limitations in that it only took samples from taxpayers from the Gen-Z generation and only those domiciled in Jakarta.
Plan Your Money for A Better Future di PT Accelist Lentera Indonesia Surjadi, Merna; Ramli, Yosua Samuel; Amanda, Anastasia Dian
Eastasouth Journal of Effective Community Services Vol 4 No 01 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i01.379

Abstract

Mewujudkan financial freedom di usia muda tidaklah semudah membalikkan telapak tangan. Diperlukan pemikiran yang mendalam untuk menyusun perencanaan, disiplin, dan komitmen yang kuat untuk mengubah impian tersebut menjadi kenyataan. Financial freedom merupakan kondisi dimana seseorang telah mapan secara finansial sehingga bebas dari rasa khawatir terkait pemenuhan kebutuhan hidup.Pentingnya pembekalan tentang meraih financial freedom di usia muda menjadi latar belakang Program Studi Akuntansi Universitas Bunda Mulia untuk menyelenggarakan PkM: “Plan Your Money for a Better Future” bagi para karyawan PT Accelist. PKM ini akan menambah wawasan dan memberi pencerahan kepada para karyawan tentang perlunya untuk mengelola keuangan mereka agar dapat meraih financial freedom di usia muda. Pelaksanaan PkM ini yang merupakan kegiatan Pengabdian kepada Masyarakat, mendapat apresiasi yang baik dari para karyawan ditinjau dari sisi penambahan pengetahuan, manfaat yang diberikan, serta relevansi materi dengan tujuan kegiatan.
Factors that influence the improvement of financial performance of Micro, Small and Medium Enterprises in Java Island Surjadi, Merna; Simandjuntak, Johanes B.P.; Hakki, Tandry Whittleliang; Rosewita, Bella
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 6 (2025): Ranah Research : Journal Of Multidisciplinary Research and Development
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i6.1807

Abstract

The role of Micro, Small, and Medium Enterprises (MSMEs) as the economic pillar of a developing country. Indonesia is one of the countries that prioritizes MSMEs as its economic strength. The purpose of this study is to analyze the influence of Accounting Information Systems, Financial Literacy, and Accounting Management Strategies on improving the financial performance of MSMEs. This study used primary data collected by distributing questionnaires to MSMEs on the island of Java, including MSMEs in Jakarta, Bandung, and Surabaya. The sampling technique used purposive sampling, with 153 respondents from a total of 170 questionnaires distributed. Data were analyzed using multiple linear regression with SPSS. The results of this study are: (i) Accounting Information Systems and Financial Literacy have a significant and positive effect on the financial performance of MSMEs. Meanwhile, Accounting Management Strategies do not have a significant effect on the financial performance of MSMEs. This study has limitations because it only examined MSMEs located on the island of Java. It is hoped that future research will be conducted on other islands, such as Sulawesi or Kalimantan.
Co-Authors Amanda, Anastasia Dian Andriani, Cinthia B.P. Simandjuntak, Johanes Chandru Khatwani, Daniel Hakki, Tandry Whittleliang Jocelyn, Jocelyn Loanza, Marshia Natalia, Michelle Pohan, Pricilla Ramli, Yosua Samuel Rosewita, Bella Simandjuntak, Johanes B.P. Simanungkalit, Jobrinson Sofianty, Dianmonalisa Whittleliang Hakki , Tandry Whittleliang Hakki, Tandry Yohanes Mardinata Rusli, Yohanes Mardinata Zulkifli, Nabila Felicita