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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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Journal : Ranah Research : Journal of Multidisciplinary Research and Development

 1 
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
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.
Pengaruh Kesadaran Pajak, Sanksi Pajak, dan Sistem Perpajakan terhadap Persepsi Penggelapan Pajak Hakki, Tandry Whittleliang; Simanungkalit, Jobrinson; Surjadi, Merna; Loanza, Marshia
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.v7i6.1815

Abstract

The Ministry of Tourism and Creative Economy has targeted to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid tax evasion. This study aims to analyze the influence of Tax Awareness, Tax Sanctions, and the Taxation System on young entrepreneurs’ intention to commit tax evasion. A quantitative approach was employed using primary data collected from HIPMI members in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with SPSS. The results show that: (1) Tax Awareness has a negative and significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; and (3) the Taxation System also has a positive and significant effect on tax evasion intention.
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