Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

4.121

P-Index

This Author published in this journals

All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JIA (Jurnal Ilmiah Akuntansi) Jurnal Ekonomi Bisnis Indonesia International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Environmental, Sustainability, and Social Science Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Abdimisi Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Renaissance Jurnal Bina Bangsa Ekonomika International Journal of Science and Society (IJSOC) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi Trisakti Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi

Suripto Suripto

Universitas Pamulang

Author-ID : 2602611

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

Published : 26 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

INTENSITAS MODAL MEMODERASI PENGARUH KOMPENSASI MANAJEMEN DAN PERTUMBUHAN EKONOMI TERHADAP MANAJEMEN PAJAK PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Suripto
Jurnal Ekonomi Bisnis Indonesia Vol. 15 No. 1 (2020): JEBI
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh KompensasiManajemen dan Pertumbuhan Ekonomi terhadap Manajemen Pajak yang dimoderasi oleh IntensitasModal. Populasi pada penelitian ini adalah perusahaan Perbankan Konvensional yang terdatar diBurrsa Efek Indonesia tahun 2014-2018 yang berjumlah 41 perusahaan. Teknik pengambilansample yang digunakan pada penelitian ini adalah Purposive sampling, sehingga menghasilkan78sampel perusahaan. Data sekunder pada penelitian ini dianalisis menggunakan uji asumsi klasikdan uji MRA. Hasil penelitian ini menunjukkan bahwa Kompensasi Manajemen berpengaruhnegatif terhadap Manajemen Pajak, sedangkan Pertumbuhan Ekonomi tidak berpengaruh terhadapManajemen Pajak. Intensitas Modal tidak dapat memoderasi hubungan antara KompensasiManajemen dan Pertumbuhan Ekonomi terhadap Manajemen Pajak. Implikasi penelitian ini bagipemegang saham perusahaan perbankan adalah dengan memberikan kompensasi kepadamanajemen, maka diharapkan dapat meningkatkan motivasi dan kinerja manajemen sertamengurangi agency problem, yang berdampak pada efisiensi pembayaran pajak perusahaanperbankan dan meningkatkan laba bagi perusahaan.

STRATEGI NAIKAN OMZET LEWAT ONLINE Syarifudin Syarifudin; Aditya Riky Nugroho; Antania Shinta Yuwono; Suripto Suripto; Syamsul Asmedi
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.3831

Community service is an activity that aims to help certain communities in some activities without expecting anything in return. In general, this program is designed by various universities or institutes in Indonesia, one of which is Pamulang University. to make a real contribution to the Indonesian people, especially in developing the welfare and progress of the Indonesian people. Community Service Activities is one part of the Higher Education Tri Dharma. The form of activities in the implementation of community service in Jampang village is to transfer technology with the theme of raising the turnover strategy online. The instructors and resource persons involved were Accounting Study Program Lecturers from Pamulang University. The results of the PKM Implementation conducted on 20.21 and 22 September 2019 were adding to their knowledge in economics, owing to marketing, the participants of the ornamental fish group in Jampang were very enthusiastic about the material they got from accounting lecturers at Pamulang University, the participants can immediately practice selling via online, the response of the participants is very good and happy because it is very helpful in learning about how to sell via online.Very useful in carrying out marketing or sales strategies via the internet. according to a survey conducted by SWA Indonesia is the second largest in the world as a user of Facebook and Twitter and is very promising for online marketing, moreover supported by the ease of obtaining mobile phones. The internet has an appeal for consumers because it has advantages such as convenience, having access 24 hours a day, alternative efficiency space, unlimited area coverage. Online Marketing or Online Marketing has actually been carried out by Fish Farmers in Jampang Village, Kemang District, Bogor Regency, but has not been optimal in its management. So that it does not work well. To optimize marketing through online, on Sunday September 22 2019, community service activities in Jampang Village are carried out in the form of socialization related to "Strategy to Increase Online Turnover".Keywords: Increase Turnover Strategy via online

GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO COST OF DEBT WITH GROWTH OPPORTUNITYAS MODERATING (Empirical Study on Manufacturing Company and Finance Service Listed in IDX 2015-2019) Sugiyanto Sugiyanto; Fitri Dwi Febrianti; Suripto Suripto
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.406

Principles of good corporate governance can strengthen the relationship between the effect of Tax Avoidance, the Board of Commissioners and Managerial Ownership of the Cost of Debt on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The hypothesis in the study uses the Eviews tool, tested 3 models 1) approach before using partial moderating (2) approach before using simultaneous moderating (3) The moderating growth opportunity.Samples consist of purposive sampling model with multiple linear regression analysis methods. The data used is the company's financial statements for 2015-2019. Research was taken from 28 selected manufacturing companies listed on the Indonesia Stock Exchange (IDX) and found samples 140 financialstatements.The results of observation were obtained partially by Tax Avoidance has a significant effect on the Cost of Debt, the Board of Commissioners has not a significant effect on the Cost of Debt, and Managerial Ownership has a significant effect on Cost of Debt. While simultaneously Tax Avoidance, Board of Commissioners, and Managerial Ownership influence the Cost of Debt. The moderating of growth opportunity strengthens the relationship between Good Corporate Governance and positive coefficient on the cost of debt, strengthened by the Leverage and Size control variables

Effect of Liquidity, Productivity and Firm Size on Bond Ranking Suharmadi SUHARMADI; Suripto SURIPTO
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.77

The purpose of this research was to analyze the effect of liquidity, productivity and firm size on bond ratings on non financial companies in ranked PT PEFINDO and listed on the Indonesia Stock Exchange in the period 2016-2019. The sampling method used was purposive sampling method in order to obtain 31 non financial companies with a total research of 93 samples. The data analysis technique used in this research is multiple linear regression analysis with IBM SPSS version 25 software. The results of this research indicate that the liquidity variable which is proxied by current ratio has no significant effect on bond ratings. While the productivity variable which is proxied by total asset turnover and firm size which is proxied by natural log total assets has a significant positive effect on bond ratings.

Pendampingan Pembuatan Laporan Keuangan UMKM pada Dapoer Intan Story Kitchen Anggun Anggraini; Indawati Indawati; Ingga Maulana; Yudi Supriyanto; Suripto Suripto
Jurnal PADMA: Pengabdian Dharma Masyarakat Vol 2, No 2 (2022): PADMA
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpdm.v2i2.19629

Pengabdian pada masyarakat ini bertujuan untuk mengetahui seberapa jauh pemahaman di dapoer intan story kitchen terhadap upaya penambahan pendapatan, untuk menambah strategi terbaru dalam membuat laporan keuangan sederhana pada pelaku UMKM, mensosialisasikan pajak, tarif pajak yang baru baru, alasan penentuan tarif dan kemudahan perpajakna pada UMKM. Sasaran pengabdian ini adalah pemilik dapoer intan story kitchen dalam beberapa tahapan kegiatan yaitu persiapan, pelaksanaan dan evaluasi. Persiapan dilakukan dengan melakukan survey pendahaluan terkait dengan permasalahan yang dihadapi UMKM dapoer intan story kitchen. Pelaksanaan dilakukan dengan pelatihan dan pedampingan dengan menggunakan metode presentasi materi dan dilanjutkan dengan diskusi serta tanya jawab. Evaluasi dari tahapan ini dilakukan dengan megumpulkan dan menyimpulkan data-data dari masing-masing tahapan kegiatan. Hasil dari serangkaian pengabdian diharapkan UMKM diberikan kemudahan dalam perpajakkan serta diharapkan pelaku UMKM memiliki gambaran harus kemana pajak ini dilaporkan sesuai dengan aturan yang berlaku.Kata Kunci: Laporan Keuangan, Pajak UMKM This community service aims to find out how far the understanding at Dapoer Intan Story Kitchen is on efforts to increase income, to add the latest strategy in making simple financial reports for MSME actors, socializing taxes, new tax rates, reasons for determining tariffs and tax convenience for MSMEs. . The target of this service is the owner of the Dapoer Intan Story Kitchen in several stages of activity, namely preparation, implementation and evaluation. Preparation was carried out by conducting a preliminary survey related to the problems faced by SMEs in Dapoer Intan Story Kitchen. The implementation is carried out by training and mentoring using the material presentation method and followed by discussions and questions and answers. Evaluation of this stage is carried out by collecting and concluding data from each stage of the activity. The results of a series of services are expected to be MSMEs are given convenience in taxation and it is hoped that MSME actors have an idea where this tax should be reported in accordance with applicable regulations.Keywords: Financial Report, MSME Tax

Influence of Tunneling Incentive, Risk Management and Company Characteristics on Tax Avoidance with Corporate Social Responsibility Disclosure Asa Moderating Variable In Mining Companies Listed on IDX Suripto - Suripto; Novitaria Novitaria
International Journal of Social Science and Business Vol. 5 No. 4 (2021): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i4.36981

In Indonesia, there are tax evasion cases involving taxpayers paying taxes that must be paid in various ways. This gap phenomenon occurs in the case of a coal mining company that has been proven to have evaded tax. In addition, there are many more cases that show corporate tax evasion and have caused many state losses that impact the country's economic growth because of their efforts to reduce costs which are a source of income for the state. This study aims to provide empirical evidence of the effect of applying tunneling incentives, risk management, and firm characteristics using the leverage ratio and firm size, as independent variables, on tax avoidance as the dependent variable, with the use of Corporate Social Responsibility (CSR) as the independent variable. Variable moderator. Determination of the sample using the purposive sampling technique obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing were carried out by panel data regression analysis through Eviews-11. The results showed that tunneling incentive and firm size had a significant positive effect on tax avoidance. Risk management and leverage do not affect tax avoidance. Corporate social responsibility can only moderate the effect of tunneling incentives on tax avoidance and firm size on tax avoidance but cannot moderate the effect of risk management and leverage.

PENGARUH TARIF PAJAK, EARNING PER SHARE DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016) Suripto Suripto
Jurnal Renaissance Jurnal Renaissance Volume 4 Nomor 01, Mei 2019
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v4i01`.91

Penelitian ini bertujuan untuk mengetahui dan membuktikan secara empiris pengaruh tarif pajak, earning per share dan pertumbuhan penjualan terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Penelitian ini menggunakan jenis penelitian kuantitatif yang bersifat asosiatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016 yaitu sebanyak 152 perusahaan. Pengambilan sampel dilakukan dengan teknik purposive sampling yang berjumlah 17 perusahaan selama lima tahun atau diperoleh sebanyak 85 data. Analisis data pada penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial tarif pajak dan earning per share berpengaruh positif dan signifikan terhadap harga saham, sedangkan pertumbuhan penjualan tidak berpengaruh terhadap harga saham. Secara simultan tarif pajak, earning per share dan pertumbuhan penjualan berpengaruh signifikan terhadap harga saham.Kata Kunci : Tarif Pajak, Earning Per Share, Pertumbuhan Penjualan, Harga Saham

PENGARUH KUALITAS AUDIT, FINANCIAL STABILITY, DAN KARAKTERISTIK KOMITE AUDIT TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 Suripto Suripto; Jayadih Jayadih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4504

This research aims to prove empirically the influence of audit quality, financial stability, and audit committee characteristics against financial statement fraud. This research was conducted in companies that are members of the LQ-45 Index listed on the Indonesia Stock Exchange for 2016-2020. The research method used is descriptive of associative. The type of data used is secondary data. Samples are collected using the purposive sampling method. The number of companies used as a sample of research as many as 21 companies with a research period of 5 (five) years, so that as many as 105 observation data were obtained. Processing data using the Microsoft Office Excel Program and the Eviews Statistics 9 Program. Statistical test results F variables of audit quality, financial stability, and audit committee characteristics influence simultaneously on financial statement fraud. The results of the financial stability variable test and the characteristics of the audit committee partially have a positive and significant effect on financial statement fraud. However, the audit quality variables partially have no effect on financial statement fraud.

THE INFLUENCE OF THE AUDIT COMMITTEE AND FRAUD DIAMOND ON FRAUDULENT FINANCIAL STATEMENT IN MANUFACTURING COMPANIES OF VARIOUS INDUSTRIES SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE Suripto - Suripto; Karmilah Karmilah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2721

Fraudulend financial statement are generally difficult to detect, due to the various motivations behind the actions taken. The purpose of this study is to prove the effect of the audit committee and the fraud diamond on the fraudulent financial statement by looking at the effect of the variables that are proxies in this study. The population in this study were manufacturing companies in the various industrial sectors in 2015-2019. The sampling technique in this research is purposive sampling. The type of data used is secondary data from the Indonesia Stock Exchange in the form of an annual report. The sample in this study were 22 companies, with 110 observational data. The type of research method used is panel data regression analysis method. The results of the analysis of this study indicate that simultaneously the audit committee and the fraud command element have an effect on the fraudulent financial statement and partially show that only financial stability and financial targets have an effect on the fraudulent financial statement. While the financial target variables, nature of industry, ineffective monitoring, change in auditors, change of directors and audit committees have no effect on fraudulent financial statement. Keywords: Audit Committee, Fraud Diamond, Fraudulent Financial Statements, Manufacturing Companies of Various Industries Sector

Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay Bramantio Adi Nugroho; Suripto Suripto; Effriyanti Effriyanti
International Journal of Science and Society Vol 3 No 2 (2021): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

This study is to gather empirical evidence on the effectiveness of the Audit Committee, bankruptcy forecasts and audit delay solvency. Various manufacturing industries listed on the Indonesian Börse in 2015-2019 were among the population in this study. A selection from 11 companies with 55 observational data was obtained by using the purposeful sampling technique. Testing of hypotheses and the analyzes is conducted using Eviews-10 for the regression of panel data. The findings showed that the efficacy of the audit committee has no significant impact on audit delays, that bankruptcy predictions have a significant impact on the audit delay and that audit delays have a significant impact on the level of solvency.

Co-Authors Aah Koriah Achmad Juniawan Hendrianto Aditya Riky Nugroho Aditya Rizkia Dwi Saputra Anastasia Awa Anggun Anggraini Antania Shinta Yuwono Asep Shofyan Permana Bramantio Adi Nugroho Didi Sujadi Didik Setiawan Effriyanti Effriyanti Effriyanti Erimina Halawa Fitri Dwi Febrianti Iin Rosini Immami Immami Indawati Indawati Ingga Maulana Irsyad Haryono Aulia Irsyad Maulana Jaka Mulyana Jayadih Jayadih Karmilah Karmilah Mahwiyah Mahwiyah Mira Deliana Mochamad Aditia Rachmawan Muhamad Dicky Aprizal Novitaria Novitaria Nur Kemala Nurul Jannah Pipih Niviyanti Putri Anisya Islami Rizkiana Rizkiana Rosiati Parapat Sugiyanto Sugiyanto Suharmadi Suharmadi Sunarto Sunarto Suwito Suwito Syamsul Asmedi Syarifudin Syarifudin Wahyu Nurul Hidayati Wahyudi Widodo Wardana Wardana Widarnaka Widarnaka Witria Noviani Yanie Sugianto Yayah Rokayahe, Yudi Supriyanto Yuliandi Akbar

Title

Found 26 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 26 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 26 Documents
Search