Article Per Year (5 Year)
p-Index From 2021 - 2026
2.133
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Keuangan (JAK) MOVE: Journal of Community Service and Engagement Jurnal Inovasi dan Kreativitas (JIka) JURNAL ECONOMINA Jurnal Akuntansi Manajemen (JAKMEN) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM)
Lulu Nailufaroh
Universitas Serang Raya
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
DAMPAK KOMPENSASI MANAJEMEN, CORPORATE GOVERNANCE DAN REPUTASI AUDITOR TERHADAP MANAJEMEN PAJAK Neneng Sri Suprihatin; Lulu Nailufaroh
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 4 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/cnfc0r41

Abstract

Pengaruh kompensasi manajemen, manajemen perusahaan, dan reputasi auditor terhadap manajemen pajak adalah subjek penelitian ini. Purposive sampling adalah metode pengambilan sampel yang digunakan.  Dalam penelitian ini, Sampel terdiri dari 36 (Tiga Puluh Enam) perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2021 hingga 2024, dan diamati selama 4 (Empat) tahun. Analisis data dilakukan dengan analisis kuantitatif menggunakan statistik deskriptif, analisis regresi linear berganda, dan uji hipotesis. Semua ini dilakukan menggunakan program statistik IBM SPSS Versi 29. Hasil penelitian menunjukkan bahwa manajemen kompensasi secara parsial mempengaruhi manajemen pajak, sementara manajemen perusahaan yang diukur dengan persentase komisaris independen tidak mempengaruhi manajemen pajak. manajerial pajak. Hasil penelitian menunjukkan bahwa kompensasi manajemen dan manajemen perusahaan memengaruhi manajemen pajak. Koefisien determinasi (R2) sebesar 0,100 menunjukkan bahwa setiap variable independen atau bebas memiliki pengaruh secara bersamaan, yaitu sebesar 10% terhadap manajemen pajak. Sementara sembilan puluh persen, atau sebagian besar, dipengaruhi oleh variabel tambahan yang tidak diuji dalam penelitian
Deteksi Manajemen Laba Melalui Karakteristik Perusahaan: Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Lulu Nailufaroh; Dian Maulita; Dien Sefty Framita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.8140

Abstract

Earnings management is a way for company managers to change the information contained in financial reports with the aim of deceiving stakeholders who want to know the performance and condition of the company (Sulistyanto, 2014). The aim of this research is to test and analyze variables that can influence earnings management in chemical industry companies in 2019-2021. Researchers use independent variables, namely company characteristics. Company characteristics are measured by company size and financial leverage. The collected research data was processed through various regression analysis techniques and sampling techniques using purposive sampling. The research results show that leverage has no effect on earnings management, while company size has a significant negative effect on earnings management.
PENINGKATAN LITERASI KEUANGAN PADA TOKO BATIK RIFKI HADI MELALUI PENDAMPINGAN PEMBUKUAN SEDERHANA Lulu Nailufaroh; Neneng Sri Suprihatin; Dian Maulita
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v3i2.831

Abstract

This community service aims to provide socialization about simple bookkeeping for Toko Batik Rifki Hadi. Also The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques. So that measurable income, expenses and profits are obtained and know the development of their business. The method of implementing community service in Toko Batik Rifki Hadi is divided into three stages, namely the initial stage of training, the second stage is the implementation of training and mentoring, and the final monitoring. The results obtained from this activity are able to increase knowledge and skills in running a business through simple bookkeeping/records that are easily applied
Analisis Struktur Modal dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Pasca Pandemi Siti Julaela Julaela; Lulu Nailufaroh
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 5 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/exm44581

Abstract

Abstract   This study aims to analyze the influence of capital structure and sales growth on the financial performance of real estate property companies listed on the Indonesia Stock Exchange during the post-pandemic period (2021-2023). A quantitative associative approach was employed to examine the relationship between the independent variables (capital structure and sales growth) and the dependent variable (financial performance). The population consisted of 93 companies, with a final sample of 72 companies after applying the selection criteria. Using a three-year panel data, a total of 178 observations were analyzed after excluding outliers. Multiple linear regression analysis was conducted using SPSS version 25. The findings indicate that: (1) capital structure has a significant negative impact on financial performance; (2) sales growth does not have a significant impact on financial performance; and (3) combined, capital structure and sales growth have a significant positive impact on financial performance.   Keywords: capital structure, sales growth, financial performance.
Co-Authors Dian Maulita Dian Maulita Dien Sefty Framita Dien Sefty Framita Dien Sefty Framitha Farah Tri Megawati Fenti Febriyanti Herman Wijaya Irda Dayanti Megawati, Farah Tri Mia Indriany Neneng Sri Suprihatin, Neneng Sri Siti Julaela Julaela Ulfi Jefri Umdiana, Nana