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All Journal TIJAB (The International Journal of Applied Business) Akuntansi : Jurnal Akuntansi Integratif Jurnal Akademi Akuntansi (JAA) Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Masyarakat Manage
Soemarsono, Prinintha Nanda
Faculty Of Vocational Studies, Universitas Airlangga, Surabaya, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi Nanda Soemarsono, Prinintha; Alkausar, Bani
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.184

Abstract

The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi Prinintha Nanda Soemarsono; Bani Alkausar
Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v5i02.184

Abstract

The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.
A Bibliometric Analysis on Blockchain Technology Literature in Academic Journals Riska Nur Rosyidiana; Prinintha Nanda Soemarsono; Dani Egi Raharjo
TIJAB (The International Journal of Applied Business) Vol. 3 No. 2 (2019): November 2019
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.034 KB) | DOI: 10.20473/tijab.V3.I2.2019.107-117

Abstract

A blockchain is a revolutionary system that connects computer networks in a decentralized and distributed manner. Blockchain allows the process of current transactions to be peer-to-peer (P2P) without relying on a single server. Once entered, information can never be erased. The blockchain contains a certain and verifiable record of every single transaction ever made. This study evaluated the development of research publications in the implementation process and future trend of Blockchain Technology. The aim of this study is to assist researchers in creating a theoretical framework and to provide a preliminary source of references in research mapping in this field. All research publications related to the implementation and future trend of Blockchain Technology in the Scopus database were analyzed using several bibliometric indicators. The authorship, number of citations, journal sources, publishers, institutions, and countries, year of publication, categories, and author keywords were examined.
Tax Aggressiveness: A Meta Analysis in Agency Theory Perspective Bani Alkausar; Mienati Somya Lasmana; Prinintha Nanda Soemarsono
TIJAB (The International Journal of Applied Business) Vol. 4 No. 1 (2020): APRIL 2020
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.102 KB) | DOI: 10.20473/tijab.V4.I1.2020.52-62

Abstract

This study examines the phenomenon of corporate tax aggressiveness in Indonesia. The meta-analysis technique is used to find conclusions about the trends of similar research that have been studied. The sample of this study is 22 published articles for quantitative and qualitative analysis. The results of the meta-analysis show that corporate governance (independent commissioners, audit committees, and audit quality) and company characteristics (leverage, firm size, and profitability) influence tax aggressiveness. Significant statistical test results have not been able to provide conclusions regarding the phenomenon of tax aggressiveness, because there is no researcher who clearly explains which agency theory is used to explain the phenomenon of research. Agency theory includes whole participant relations in business. It is necessary to have a clear agency theory identification so that there is no mistake in determining the solution to the problem under study. Error making theory as a basis for problem solving in research will lead to problem solving that is not appropriate. Researchers have a tendency not to convey research results that are inconsistent or insignificant with previous studies. This is why meta-analysis techniques are difficult to use.
A Bibliometric Analysis of Tax Evasion Issues in the Last Decade Bani Alkausar; Prinintha Nanda Soemarsono; Nitami Galih Pangesti
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29451

Abstract

This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion issues in the online Scopus database were analyzed. The authorship, number of citations, journal sources, institutions, and countries, were examined. The result showed that the number publications in this area are still dominated by western countries (USA is the most influential country in research publication related to tax evasion issues). It is believed that research funding factors became one of the factors why the Western countries still dominate the number of publications nowadays. The results of this study also conclude that the issue of tax evasion are becoming more popular among academics within the area of the taxation. In addition, this study reveals that the development of research publications in this area is growing.
INCREASING SMEs BUSINESS VALUE THROUGH SHARIA PEER TO PEER LENDING ACCESSIBILITY EDUCATION Hanifiyah Yuliatul Hijriah; Prinintha Nanda Soemarsono; Himmatul Kholidah; Bani Alkausar
Jurnal Layanan Masyarakat Vol. 7 No. 2 (2023): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jlm.v7i2.2023.208-219

Abstract

Efforts to increase financial inclusion and business development in the community are a synergy effort in strengthening SMEs business actors in Sidoarjo City. The active form of strengthening economic values ​​in the community also takes place in the middle of community organizations, such as the Regional Leader of Aisyiyah Sidoarjo which has the SMEs community under its guidance. These two aspects can provide mutual benefits, where the assisted SMEs in Sidoarjo have problems with financial inclusion and the accessibility of financial technology in developing businesses due to the lack of knowledge of SMEs business actors in terms of using technology because based on the survey results there are still many SMEs who do not know about access to capital through sharia peer to peer lending schemes. This condition of inadequate understanding and ability is the background of the urgency of this program to be implemented. The purpose of this community service program is to increase the capacity of SME entrepreneurs through training in the field of financial inclusion which includes financial technology, especially peer to peer lending sharia. The method chosen in this community service activity will involve training participants to actively think, discuss, and directly practice, by: 1) organizing financial inclusion education, 2) training in financial technology accessibility practices, especially peer to peer lending sharia both from the marketing aspect. and community business financing. The results that can be achieved from this activity are that SMEs business gain more insight regarding financial inclusion and increase their ability to develop businesses through the sharia peer to peer lending platform.
Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME Nitami Galih Pangesti; Bani Alkausar; Prinintha Nanda Soemarsono; Hanifiyah Yuliatul Hijriah; Azrul Abdullah
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.50103

Abstract

Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The issue of low taxpayer compliance is not a significant problem to solve, considering that the domino effect will cause more critical issues in the future. Objective: This study tries to demonstrate additional elements that affect tax compliance, such as the psychological factors of taxpayers and to find out the motives that influence taxpayers. It becomes essential to consider how a person's behavior is influenced by self-perception regarding the system, beliefs, and sanctions before the taxpayer finally voluntarily fulfills their tax obligations. Method: Through the use of a survey, this study employs a quantitative methodology. The poll was conducted via distributing Google forms with questionnaires for respondents to complete on their own. Then, using AMOS Graphic, structural equation modeling (SEM) analytic techniques were used to analyze the data. Results: This study demonstrates that trust and voluntary tax compliance are unaffected by conceptions of fairness (procedural justice, distributive justice, and retributive justice).  Meanwhile, perceptions of risk and trust affect voluntary tax compliance. Conclusion: This shows that MSME taxpayers carry out voluntary tax compliance because they believe that the tax authority can detect non-compliance. In addition, MSME taxpayers increase voluntary tax compliance to avoid penalties due to tax risks arising from the internal and external risks they have. Keywords: voluntary tax compliance; perceptions of justice; trust; perception of risk; MSME
Tax Avoidance and Firm Performance: Empirical Evidence of Benefits and Risks of Company Tax Planning Prinintha Nanda Soemarsono; Bani Alkausar; Wahyu Firmandani; Yanuar Nugroho; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34574

Abstract

Purpose: This study provides empirical evidence on how a company's efforts to avoid paying taxes through its tax planning strategy affect its performance. Methodology/approach: This study is explanatory research and uses samples of the companies listed in the Indonesia Stock Exchange (IDX) during the period 2015 to 2022 using a purposive sampling method. The analytical method used is the regression equation. Findings: The findings suggest that company carries out tax avoidance to streamline corporate tax payments to improve the company's financial performance. The company's actions in tax avoidance efforts have been proven to provide additional benefits for the company through the addition of cash flow. Practical and Theoretical contribution/Originality: This research contributes to theory and practice. First, this study provides empirical evidence of the agency theory regarding the efforts of company managers to meet investors' expectations through corporate tax planning strategies to maximize company’s financial performance. Second, this study guides companies in their efforts to implement tax planning, which positively impacts company performance by increasing company profits. Research Limitation: For further research, external factors that affect the company's financial performance can be added, such as political connections.
Business Model Canvas dan Laporan Keuangan sebagai Strategi Pemberdayaan Usaha Mikro, Kecil dan Menengah di Kota Malang Soemarsono, Prinintha Nanda; Permatasari, Maurisia Putri; Salam, Moh Darus; Alkausar, Bani
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 8 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i8.1496

Abstract

Paguyuban Pelaku UMKM Jawa Timur yang berada di bawah pengawasan Dinas Koperasi, Perindustrian, dan Perdagangan Kota Malang mengalami kesulitan dalam memasarkan produk untuk UMKM baru serta pembuatan laporan keuangan untuk bisnis baru. Tujuan dari pengabdian masyarakat ini adalah meningkatkan pengetahuan dan ketrampilan mitra untuk menyusun Business Model Canvas (BMC) dan Laporan Keuangan. Metode yang digunakan adalah dengan Focus Group Discussion (FGD), pre-test dan post-test, wawancara, obeservasi lapangan, dan dokumentasi. Hasil yang didapat dari pengabdian masyarakat yang telah dilakukan adalah peningkatan pengetahuan mitra dalam penyusunan Business Model Canvas (BMC) dan laporan keuangan, dibuktikan dari hasil post-test yang lebih baik daripada pre-test. Selain itu juga mitra mampu membuat Business Model Canvass (BMC) dan laporan keuangan dengan pendampingan tim pelaksana
Pengembangan Nilai Bisnis UMKM Melalui Inovasi Pemasaran Digital dan Edukasi Sertifikasi Halal Pada Pengusaha UMKM Binaan LAZISMU Sidoarjo Alkausar, Bani; Hijriah, Hanifiyah Yuliatul; Kholidah, Himmatul; Soemarsono, Prinintha Nanda
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 10 (2024): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i10.1846

Abstract

Tantangan utama yang dihadapi oleh UMKM adalah keterbatasan dalam mengakses pasar yang lebih luas dan mengelola strategi pemasaran yang inovatif. Banyak pelaku UMKM yang masih bergantung pada metode pemasaran tradisional, sehingga kurang mampu memanfaatkan peluang besar dari platform digital khususnya pada masa pandemi seperti saat ini. Di sisi lain, kesadaran terhadap pentingnya sertifikasi halal juga masih rendah, meskipun sertifikasi ini menjadi elemen penting untuk meningkatkan kepercayaan konsumen, khususnya di negara dengan mayoritas penduduk Muslim seperti Indonesia. Melalui program pelatihan pengembangan website sebagai media pemasaran, UMKM binaan LAZISMU Sidoarjo dapat membangun citra profesional dan meningkatkan keterlibatan konsumen pada masa pandemi. Sementara itu, edukasi sertifikasi halal memberikan pemahaman mendalam kepada pengusaha UMKM tentang proses dan manfaat sertifikasi halal, sehingga mampu meningkatkan nilai tambah produk mereka. Secara umum pelaksanaan pengabdian masyarakat memberikan dampak yang positif bagi para UMKM binaan LAZISMU Sidoarjo. Para UMKM merasa bahwa materi yang disampaikan memberikan contoh nyata mengenai bagaimana pengembangan nilai bisnis dilakukan dengan peningkatan nilai produk melalui sertifikasi halal dan implementasi teknik pemasaran digital. Berdasarkan hasil survei para UMKM memahami betul bahwa program sertifikasi halal dan teknik pemasaran digital menjadi salah satu fundamental dalam pengelolaan suatu usaha bisnis.
Co-Authors Andini Tania Zethirah Annisaa Rizky Dwi Brintanti Azrul Abdullah Azzahra Alifia Bani Alkausar Bani Alkausar, Bani Cahyani, Larasati Puji Dani Egi Raharjo Eriani, Izmi Dwira Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hapsari, Aulia Arum Heru Tjaraka Iin Mardiyana Kholidah, Himmatul Kristanto, Damar Kusuma, Juan Maulana, Isya' Putra Maurisia Putri Permatasari Mienati Somya Lasmana Moh. Darus Salam Mokhammad Azis Mulia Dian Sumbawati Nabila, Lady Savita Narendra Arya Setiabudi Nitami Galih Pangesti Nitami Galih Pangesti Pangesti, Nitami Galih Pramesti, Mutiara Putri Prananda, Ariel Syalia Pratama, Rehan Meihendra Rosyidiana, Riska Nur Siti Nur Hanifah Syafi'ah, Kamilatus Tarishah Septiafanera Praja Wahyu Firmandani Yanuar Nugroho