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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis ESENSI: Jurnal Manajemen Bisnis The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal STEI Ekonomi Jurnal Akuntansi Enrichment : Journal of Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat MAHESA : Malahayati Health Student Journal Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Universitas Ma Chung Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi

Indah Masri

Universitas Pancasila

Author-ID : 2601495

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

Published : 47 Documents Claim Missing Document

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Articles

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The Role of Perception of Usefulness and Interest in Using E-Filing for Individual Income Tax Indah Masri; Amelia Oktrivina; Ayu Woro Angelina
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 5 No 1 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v5i1.456

This study aims to see the role of external factors such as speed, subjective norms, and understanding of taxation in increasing the use of E-Filing. In addition, this study also aims to see the role of internal factors related to attitudes and behaviors such as perceptions and interests in using E-Filing in increasing the use of E-Filing. Speed has no significant negative influence on the use of E-Filing. Subjective norms have a positive and significant influence on the use of E-Filing. Understanding of taxation has no significant positive influence on the use of E-Filing. The perception of the usefulness of E-Filing has a positive and insignificant influence on the use of E-Filing. Interest in using E-Filing has a positive and significant influence on the use of E-Filing.

Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud Indah Masri; Yetty Murni; Amelia Oktrivina; Elsa Maura Adhianti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.649

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article

Peranan security concern dalam kenyamanan transaksi perbankan secara online dan dampaknya terhadap kinerja perbankan Yuana Rizky Octaviani Mandagie; Indah Masri; Widyawati Widyawati; Fitri Angger Pangestu; Adinda Atmiard Sukma
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.650

This study aims to examine the role of security concerns in the convenience of online banking transactions, which consist of the convenience of access, the convenience of transactions, and convenience of benefits, as well as seeing the impact on banking performance. This study uses primary data by distributing questionnaires to respondents from the Academic Community of FEB Univ Pancasila who use online banking transactions. The analysis method uses Structural Equation Model (SEM) with smart PLS. The results showed that the convenience of access was proven to improve banking performance. On the other hand, transaction convenience has a significant negative effect on financial performance, which means that the speed and ease with which consumers can complete transactions reduces financial performance; this may be due to the imperfect mobile banking application or weak internet networks. Likewise, security concern also shows a significant negative effect on financial performance, which means that consumer attention to the safety and security of transaction data and the security of personal information shared through banking platforms is still low, so customers who still feel insecure in online transactions can have an impact on the decline in banking performance

Analysis of Emergent Strategy Business Network Clinic PT. Amalia Jannah Medika During the Covid-19 Pandemic Afrini Saraswati; Shirly Kumala; Indah Masri
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

The Covid-19 pandemic has had an unhealthy impact on the economy, in line with this many companies are updating and adjusting their corporate strategies in order to survive or to continue to grow in these circumstances. The purpose of this study was to analyze the internal and external environmental factors of PT. Amalia Jannah Medika so that she can find out alternative strategies that can be used during the Covid-19 Pandemic. This type of research uses an exploratory descriptive method. Collecting data using direct observation, structured interviews and focus group discussions (FGD). The population and research sample are policy makers and PICs in each clinical branch of PT. Amalia Jannah Medika. Analysis of the data on the strength and weakness factors used the Internal Factor Evaluation (IFE) matrix and the External Factor Evaluation (EFE) matrix, then to look for alternative strategies using the Strength, Weakness, Opportunity, Threat (SWOT) matrix and to determine the most appropriate strategy for implemented using the Quantitative Strategic Planning Matrix (QSPM). The results of the SWOT analysis of PT. Amalia Jannah Medika is in quadrant I with aggressive criteria so that the recommended alternative strategy to be implemented is the strength-opportunities strategy. Furthermore, based on the results of the QSPM analysis, the selected strategy was obtained, namely increasing the marketing of PT. Amalia Jannah Medika through digital marketing by joining various health and tourism marketplaces and platforms.

PENGARUH KECAKAPAN MANAJERIAL TERHADAP MANAJEMEN LABA AKRUAL DAN RIIL Melinda Majid; Shanti Lysandra; Indah Masri; Widyaningsih Azizah
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

The purpose of this research is to examine the effect of managerial ability on accrual and real earnings management. The population in this research is companies listed in LQ45 index for the year 2016-2018. The sample is determined by purposive sampling method and obtained a sample of 25 companies. The type of data is secondary data obtained from www.idx.co.id. The analytical technique used in this research is panel data regression analysis and processed using the Eviews 9.0 program. The results indicated that managerial ability which is measured using Data Envelopment Analysis (DEA) has positive effect on accrual earnings management. However, managerial ability has negative effect on real earnings management. This is because there is a substitution relationship between accrual and real earnings management, when accrual earnings management increases, real earnings management will decrease

The Role of Corporate Governance In The Relationships Of Family Company With Real Earnings Management Indah Masri
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.322

The purpose of this research was to determine the effect of family ownership on real earnings management with corporate governance as a moderation variable in this relationship. This research is also looking at the role of accrual earnings management as a substitute in the relationship accrual earnings management with real earnings management in a family company. This study uses data 61 manufacturing companies on the Indonesia Stock Exchange in the period 2010 to 2013. The research results according to which hypothesized that family firms tend to negatively affect with real earnings management. The role of corporate governance as strengthening internal oversight negative effect on family companies with real earnings management. The results also proved the existence of a relationship of substitution for family firms tend to be doing accrual earnings management than real earnings management. This is because on the one hand the motivation of control as a strong incentive to do accrual earnings management in the family company, while on the other hand, the family companies tend to dislike real earnings management for their negative performance impact.

Gender Perceptions of Religiusity and Machiavellian on Tax Evasion: an Empiric Study of Personal Taxpayers Indah Masri
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.50438

Tax evasion has long been a problem for governments around the world. This study examines the influence of religiosity, Machiavellian, and gender on tax evasion, as well as the role of gender in moderating the relationship between religiosity and Machiavellian on tax evasion. The sample of this research is 120 respondents who already have NPWP in Jakarta and surrounding areas. The study's results prove that religiosity has a positive effect on tax evasion, and Machiavellian has no effect on tax evasion. In contrast, gender has a significant negative effect on tax evasion. In addition, gender can moderate the relationship between religiosity against tax evasion, but gender cannot moderate the relationship between Machiavellian and tax evasion.

Pendampingan Pembukuan dan Pendampingan PPh Orang Pribadi Bagi Pengusaha Mikro Kecil Menengah di Kabupaten Bogor Indah Masri; Tryas Chasbiandani; Amelia Oktrivina; Syafira Gunawan; Abdul Rozak Assodiki
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v4i1.641

Kabupaten Bogor adalah sebuah kabupaten di Provinsi Jawa Barat dengan Pusat pemerintahannya adalah Kecamatan Cibinong memiliki lebih dari 10.000 unit industri pada masyarakat Kabupaten Bogor. Berdasarkan data dari web khusus UMKM, Pemda sudah memastikan terdapat 2000 unit UMKM dan pendataan ini terus dilakukan ecara konsisten dengan melakukan sosialisasi dan mengundang masyarakat penggiat industri supaya dapat berpartisipasi. Kabupaten Bogor memiliki 40 kecamatan, 19 kelurahan dan 416 desa. Dengan luas wilayah 2.710,62 km² dan sebaran penduduk 1.566 jiwa/km².

Sosialisasi Sistem Pengendalian Internal Laporan Keuangan Yayasan Pendidikan Al – Islam Bahrul Ulum Cibubur Rafrini Amyulianthy; Amelia Oktrivina; Indah Masri; Nelyumna Nelyumna
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v4i3.749

The training program on August 13, 2022, is a series of webinars with three community service activities related to the Internal Control System for the Al-Islam Bahrul Ulum Education Foundation. The results of this program include the implementation of the service has been running as expected, and Participants seem to need knowledge related to the internal control system within the Foundation; sharing knowledge and skills has been carried out and is expected to be helpful for the community, especially the Al-Islam Bahrul Education Foundation. Ulum and good communication have been established between the lecturers as academics of the Faculty of Economics and Business, Pancasila University, and the Al-Islam Bahrul Ulum Education Foundation. This communication can encourage the implementation of further cooperation that can be done by synergizing the programs of these parties.

Predictors Of Accountability Creating In Educational Accountant: Professionalism As A Mediator Indah Masri; Thyas Tri Agathya; Ameilia Damayanti; Amelia Oktrivina
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1082

The Research Examines The Effect Of Accountant Competence, Educator Accountant Commitment, Accountant Ethics And Professionalism As Mediating Variable On Educator Accountantaccountanbility. This Study Took The Objectof Accounting Lecturers In Dkijakarta, Using Data Collectionmethodsthrough Questionnaires. Samplingusingthe Purposive Samplingmethod Withthe Criteria Ofhavingexpertise In The Field Of Accounting Is Realized Through Akt Or Ak Degrees From Several Universitiesin Dkijakarta. The Hypothesis Testing Model Uses Partial Least Square (PLS). Based On The Results Of Data Analysis And Discussion, The Following Research Findings Were Obtained: 1) Accountant Commitmentand Accountant Ethics Have A Positive Effect On Accountability Of Educator Accountants; 2) Accountant Competence, Accountant Commitment And Accountant Ethics Have A Positive Effect On Professionalism;3)Accountant Competence Does Notaffectthe Accountability Of Educator Accountants; 4) Accountantcompetencehasa Positive Effecton Educator Accountability Through Professionalismhas A Fullmediationrole.Theexistence Of Professionalism Is Importantso That It Can Affect The Competence Of Accountantsontheaccountabilityof Educator Accountants; 5) Accountants Commitment And Accountant Ethics Have A Positive Effect On Accountability Accountantthrough Professionalism. Thatis, Professionalism Hasapartialmediationrole. Both The Direct And Indirect Relationship Of Commitmentand Accountantethics Can Encourageeducators To Gain Accountability For Accountants.

Co-Authors Abdul Rozak Assodiki Adinda Atmiard Sukma Aditia, Didit Pustian Adrian Muluk, Muhammad Afrini Saraswati Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ayu Woro Angelina Bambang Suprayitno Bani Akbar Khatami Bantasyam, Sofyan Budi Kurniawan Cotoro Mukri Dimas Wardianto Djaddang, Syahril Dymitri Hani Puspita Sari Elsa Maura Adhianti Erlangga, Aldy Putra Fikha Amelia Rachim Fitri Angger Pangestu Fitrianiar Amri Frisca, Dinda Putri Fujianti, Lailah Gumilarsih, Basis Handari, Annisa Tri Herawati, Jovita Novi Iha Haryani Hatta Indra Satria Juwanto, Miranda Alifarahmah Kasim, Erlynda Kurnia Heriansyah LAILAH FUJIANTI Lysandra, Shanti Mandagie, Octaviani Mandagie, Yuana Rizky Octaviani Maura Linda Sitanggang Melinda Majid Muchlis Muchlis Mulyadi Mulyadi Murni, Yetty Musta ‘Ani, Salis Musta'ani, Salis Nabila, Salsa Nelyumna Rizal Ni Putu Eka Widiastuti Novi Yantih Noviyantih, Noviyantih Nur'aini, Nur'aini Nuryati, Tutty Oktrivina, Amelia Pitaloka, Calya Sekar Arum Putri Utami Rafifah, Dina Rafrini Amyulianthy Randy Kuswanto Rasyid, Diandra Kamila Ria Indah Rahmawati Riska Yustisiana Rizky, Yuana Sailendra, Sailendra Salis Musta Ani SALIS MUSTA ANI Sampurno A Chaliq Saprudin Saprudin, Saprudin Sembiring, Rinawati Shanti Lysandra Shinta Budi Astuti Shirly Kumala Shirly Kumala Siahaan, Friska Lasmaria Wulandari Sinaga, Lazarus Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung Thyas Tri Agathya Tri Astuti Tryas Chas Biandani Tryas Chasbiandani Umairoh, Farah Rahmawati Vinne Shabrina Budiono Wida Feriningsih Widyaningsih Azizah Widyawati Widyawati Wiwi Idawati Yandriyani, Devilke Yetty Murni Yuana Mandagie Zahraeni, Devina

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