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RETURN SAHAM: MANAJEMEN LABA DAN FAKTOR LAINNYA MICHELLE METASARI; AAN MARLINAH
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.923 KB)

Abstract

The objective of this research is to test and investigate factor-factor that affect to stock return towards cumulative abnormal return on the listed manufacturing companies in Indonesia Stock Exchange. The population of this research is manufacturing company that listed in the Indonesia Stock Exchange from 2012 until 2015. The samping technique used in this research is purposive sampling. The sample consists of 92 manufacturing companies. This research uses multiple linear regression as the statistical analysis method. The data type is secondary data consists of audited financial statements collected from IDX website.The result of this research show that earning management, audit quality, profitability, leverage, firm size, net profit margin, current ratio, debt to equity ratio, price to book value ratio, and price to earning ratio no influence to stock return which audit quality as a moderating variable between earnings management and stock return show the same result, there is no moderating influence between earning management and stock return relationship.
PENGARUH TAX AMNESTY DAN FAKTOR LAINNYA TERHADAP KEPATUHAN WAJIB PAJAK MAYANG PRATIWI; AAN MARLINAH
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.639 KB)

Abstract

This study aims to obtain empirical evidence of variables that affect taxpayer compliance in Tangerang City. By using independent variables, namely tax sanction, tax amnesty, tax awareness, tax payer attitudes, knowledge and understanding of taxes, and tax service. The objects in this study are individual taxpayers who have NPWP in Tangerang City, have participated in tax amnesty, and have received tax services by tax officials. The sample in this study was 61 respondents who were used in the study based on criteria and sampling with the convenience sampling method. The method of data analysis was carried out with reliability test, validity test, classical assumption test, f and t test , and analysis of the coefficient of determinationThe results of this study indicate that tax amnesty has an influence on taxpayer compliance and other independent variables such as tax saction, tax awareness, knowledge and understanding of taxes, tax services, and taxpayer attitudes have no effect on taxpayer compliance.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PAJAK BUMI DAN BANGUNAN DI WILAYAH DKI JAKARTA Fransisca Zagita; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.174 KB)

Abstract

This study aims to determine whether the socialization of taxpayers, service quality, awareness of taxpayers, knowledge of taxpayers, tax sanctions, and income levels on taxpayer compliance with land and building taxes in the DKI Jakarta area. This study uses taxpayers in the DKI Jakarta area as the object of research. There are 102 respondents who meet the criteria taken by distributing questionnaires in the DKI Jakarta area. The results of this study indicate that the socialization of taxpayers and taxpayer knowledge has a positive influence on taxpayer compliance. For service quality, taxpayer awareness, tax sanctions, and income level have no effect on taxpayer awareness.
VARIABEL-VARIABEL YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PUBLIK SEKTOR NON KEUANGAN LINDA WIMELDA; AAN MARLINAH
Media Bisnis Vol 5 No 2a (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v5i2a.1450

Abstract

The purpose of this study is to investigate the variables affecting capital structure in non financial public companies. This studyalso have purpose to test and improve consistency of result from prior studies. The samples of this study consist of 120 data from 40 non financial companies that has been listing on Indonesia Stock Exchange for the period 2008 to 2010 by purposive sampling method. This study also use multiple regression method to investigate relation between each independent variable to capital structure. The empirical evidences from this study indicates profitability, firm size, business risk, managerial ownership, and structure of assets have influences to capital structure, but liquidity, growth opportunity, dividend, investment and institusional ownership do not have influences to capital structure.
Pengaruh Good Corporate Government, Corporate Social Responsibility, dan Karakteristik Perusahaan terhadap Penghindaran Pajak Elvira Kahnia Lestari; Aan Marlinah
Media Bisnis Vol 14 No 1 (2022): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v14i1.1680

Abstract

The objective of this research is to tempt the impact of the firm size, leverage, capital intensity, independent commissioner, the audit committe, corporate social responsibility, profitability and institutional ownership to tax avoidance. Population of this research are all of manufacture companies listed in Indonesia Stock Exchange from 2017-2019. Samples are obtained through purposive sampling method, which only 75 manufacture companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance.The result of this research indicates that firm size, capital intensity and corporate cocial responsibility have an effect on tax avoidance, while leverage, independent commissioner, audit committe, institutional ownership, and profitability have no effect on tax avoidance.
Pendampingan Dosen Pada Pembelajaran Akuntansi Secara Daring di SMA Santo Kristoforus II Paulina Sutrisno; Astrid Rudyanto; Fung Jin Tjhai; Nicken Destriana; Aan Marlinah
Surya Abdimas Vol. 7 No. 1 (2023)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v7i1.2500

Abstract

Selama pandemi Covid-19, pembelajaran siswa sekolah terpaksa dilakukan secara daring. Bagi guru akuntansi menjadi tantangan sendiri dalam menyampaikan materi yang lebih banyak perhitungan ditambah dengan keterbatasan sarana prasarana yang dimiliki oleh guru dan siswa/siswi SMA. Tingkat kesulitan pelajaran akuntansi yang tinggi memperparah kondisi siswa SMA dalam memahami akutansi dan sangat mempengaruhi minat belajar siswa terhadap pelajaran akuntansi. Berangkat dari kondisi di atas, Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management mengadakan pengabdian berupa pendampingan pembelajaran akuntansi secara daring bagi siswa/siswa SMA Santo Kristoforus II. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan motivasi belajar dan pemahaman akuntansi yang selama ini dirasa sulit untuk dipahami oleh siswa. Kegiatan dilakukan dengan metode pendampingan dan pelatihan secara daring melalui zoom meeting dari awal Oktober 2021 sampai pertengahan November. Materi Pelatihan diberikan berupa siklus akuntansi perusahaan jasa dengan lebih banyak contoh kasus transaksi dan aplikasi yang diakhiri dengan pelatihan software akuntansi Accurate. Antusiame siswa siswi SMA Santo Kristoforus II sangat baik ditandai dengan siswa siswi yang banyak aktif bertanya selama pembelajaran berlangsung. Setelah pelatihan berakhir, tingkat pemahaman akuntansi siswa SMA Santo Kristoforus semakin baik dan minat belajar akuntansi semakin meningkat ditandai dengan permintaan dari siswa untuk diadakan kembali pelatihan dengan materi siklus akuntansi untuk perusahaan dagang
Pendampingan Pelatihan Software Akuntansi Accurate dalam Membantu Guru & Siswa-Siswi Smk untuk Meningkatkan Kompetensi dan Profesionalisme Paulina Sutrisno; Debora Debora; Nicken Destriana; Ariesta T.K.P.S. Putri; Aan Marlinah; Novia Wijaya; Widyawati Lekok
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.716

Abstract

Purpose: The purpose of this service activity is to equip and assist vocational teachers and students in understanding and being able to operate various features in accurate accounting software related to accounting transactions which are expected to improve the skills of using accounting software for teachers and students. Method: The training method includes an introduction session on accurate accounting software, simulation of the use of accurate accounting software, discussion of journals and financial reports accompanied by questions and answers by vocational teachers and students. Results: Accurate accounting software training went well and smoothly even though it was carried out online, but the enthusiasm of the participants was still intertwined with the many questions asked to the trainers. Conclusions: With this training, it is hoped that it will improve the competence and professionalism of vocational teachers and students in using accurate accounting software which is widely used in companies in Indonesia to produce accounting information that is useful in decision making.
Faktor-Faktor yang memengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Jakarta Barat Dhea Cellynia; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 1 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.345 KB) | DOI: 10.34208/mia.v10i1.21

Abstract

This study aims to determine the effect of awareness of taxpayer, tax sanctions, service quality, tax knowledge, and compliance costs towards taxpayer compliance. The methodology used in this research is primary quantitative with sampling technique using the convenience sampling method. The number of samples used in this study were 102 respondents with sample research criteria, namely taxpayers who were registered in the West Jakarta area, made their own payments, had made payments to the SAMSAT Office in the West Jakarta area, and had received tax services by tax officials. The results of data analysis show that tax sanctions and tax knowledge has a positive effect on taxpayer compliance and awareness of taxpayer, service quality, tax socialization, and compliance costs have no effect on taxpayer compliance.
Faktor-Faktor yang memengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di KPP Wilayah DKI Jakarta Joseline Natasha; Aan Marlinah
Media Ilmiah Akuntansi Vol. 10 No. 2 (2022): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.77 KB) | DOI: 10.34208/mia.v10i2.25

Abstract

The purpose of this study is to analyze the factors that influence individual taxpayer compliance. The factors referred to in this study are the taxpayers understanding, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligations, perceived behavioral control, and e-filing. The form of research that will be used in this study is causality. The data collection technique used in this research is a questionnaire. The object of this research is an individual taxpayer at the DKI Jakarta Regional Tax Office. The sampling method used is convenience sampling with 65 samples. The results of this study conclude that the taxpayers understanding affects the compliance of individual taxpayers at the DKI Jakarta Regional Tax Office. This means that the higher taxpayer understands of the tax laws and regulations in Indonesia, the higher the compliance of individual taxpayers. Meanwhile, awareness of taxpayer, taxes sanction, environment of taxpayer, quality of service, moral obligation, perceived behavioral control, and e-filing has no effect on individual taxpayer compliance in the DKI Jakarta Regional Tax Office.
ANALISIS TEORI FRAUD TRIANGLE DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Felicia Renata; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v2i4.1862

Abstract

The purpose of this research is to examine the influence of financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, quality of external auditor, auditor change, and audit opinion on financial statement fraud. The sample used in this research is the manufacturing companies listed in Indonesia Stock Exchange (IDX) for the period 2019 to 2021. The sample was selected using purposive sampling method and the results obtained were 75 companies or 225 data. The data of this research was tested using logistic regression analysis. The result of the analysis shows that financial stability, personal financial needs, nature of industry, and quality of external auditor have an influence on financial statement fraud, while external pressure, financial targets, ineffective monitoring, auditor change, and audit opinion have no influence on financial statement fraud.
Co-Authors Aldriana, Frigrita ALEXANDER, NICO Ariesta T.K.P.S Putri Ariesta T.K.P.S. Putri ARWINA KARMUDIANDRI Chan, Michelle Cleophila M.G.T.S. Crysta, Michelle Debora Debora Deborah, Deborah Dhea Cellynia Elvira Kahnia Lestari Erika Jimena Arylin ERLINA OKTAVIANI Fanny Anggraeni Felicia Renata Fransisca Zagita Fung Jin Tjhai Hanny Hanny HARYO SUPARMUN HELISSE ARTEJA HERY GUNAWAN Joseline Natasha KARMUDIANDRI, ARWINA KEVIN HONGGO KHARISMAR, EMIR LINDA WIMELDA Martcelina, Tri Salma MAYANG PRATIWI MICHELLE METASARI MUHAMMAD REZA FAHLEVI Munawar Muchlis Nicken Destriana NICKEN DESTRIANA Novia Wijaya OKLIVIA OKLIVIA PRAJITNO, SUGIARTO Putri Lisa PUTRI SARIATI Rahayuningsih, Deasy Ariyanti Ramadhanti, Tania Larissa Rojwaa Taqiyah Zahro RUDYANTO, ASTRID Sandra Dwina Wulandary Santoso, Kenny Silaban, Nico Chandra SILVY CHRISTINA SUPRIATNA, DICKY Surjadi, Julisar Sutrisno, Paulina Tania Larissa Ramadhanti WELDY FERDIANTA Widyawati Lekok Wulandary, Sandra Dwina YOLANDA WINATA Yuwono, Martinus Ryno Prisilino