Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal Monex: Journal of Accounting Research Profita : Komunikasi Ilmiah dan Perpajakan Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement JURNAL ABDIKARYASAKTI
Sri Purwaningsih
Universitas Mercu Buana
Humanities Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
EFISIENSI MODAL KERJA DAN HUTANG PADA KINERJA PERDAGANGAN RETAIL DI INDONESIA Rieke Pernamasari; Sri Purwaningsih
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1264

Abstract

Penelitian ini bertujuan untuk melihat efisiensi modal kerja yang diproksikan melalui perputaran kas, perputaran piutang, dan perputaran persediaan serta Hutang yang diproksikan melalui leverage terhadap kinerja perusahaan perdagangan retail yang diproksikan melalui  return on asset pada tahun 2013 – 2017. Modal kerja dibutuhkan bagi perusahaan untuk membiayai kegiatan operasional sehari-hari, dimana modal kerja yang keluar diharapkan dapat kembali masuk dalam waktu yang pendek melalui hasil penjualan. Adanya modal kerja akan menjadikan perusahaan dapat memenuhi kewajiban jangka pendek yang berguna untuk menjalankan kegiatan operasional setiap hari. Sedangkan pada likuiditas, menunjukan kemampuan perusahaan untuk pemenuhan kewajiban. Hasil penelitian ini menghasilkan bahwa modal kerja yang diproksikan melalui perputaran kas memiliki pengaruh negative terhadap kinerja perusahaan dan hutang yang diproksikan melalui return on asset memiliki pengaruh positif terhadap kinerja perusahaan. Sedangkan kedua variable modal kerja yang diproksikan melalui perputaran piutang dan perputaran persediaan tidak memiliki pengaruh pada kinerja perusahaan pada perdagangan retail di Indonesia. Kata kunci: modal kerja, perputaran kas, perputaran piutang, perputaran persediaan, leverage,      return on asset 
PENGARUH SKEPTISISME PROFESIONAL, BATASAN WAKTU AUDIT, KODE ETIK PROFESI AKUNTAN PUBLIK DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Tangerang dan Tangerang Selatan) Sri Purwaningsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.3 KB) | DOI: 10.22441/profita.2018.v11.03.010

Abstract

This research aims to know the influence of skepticsm proffesionals, time limitation of audit, ethics of proffesional public accountant, competency auditor and audit quality. The object for this research is auditors who works at public accounting firm (KAP) in Tangerang and South Tangerang. The population research in this used 8 public accountant who worked on the public accounting firm (KAP) in South Tangerang and Tangerang City, with 80 respondents. The sample collection has been done by using convenience sampling method which is the sample collection technique is consideration of convenience. The multiple linear regressions analysis with SPSS version 20 and used as the analysis techniqueto test the hypothesis at 5% significance.The result of this research shows that either simultaneously, the variable of skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor influence audit quality. The result of this research shows that either partial, the variable of skepticsm profesional, ethics of profesional public accountant, and competency auditor influence audit quality. While the variable of time limitation of audit do not influence audit quality. It has been proven from the result of (F) simoultant test and the result of (t) partial shows significant point of four independent variables that supports the hipothesys. Therefore, the accepted assumption is, there is influence between skepticsm profesional, time limitation of audit, ethics of profesional public accountant, and competency auditor on audit quality at public accounting firm (KAP) in Tangerang and South Tangerang.
Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan Jesilia Jesilia; Sri Purwaningsih
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 1 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13.01.012

Abstract

This study aims to examine the effect of investment decisions, funding decisions, dividend policies on firm value. This research was conducted on Consumer Goods Sector Companies listed on the Indonesia Stock Exchange (IDX). Samples were taken using a purposive sampling method. The total sample in this study was 72 samples. The method of data analysis uses multiple linear regression analysis. The results of this study indicate that investment decisions have a significant positive effect on firm value. While funding decisions and dividend policies do not affect the value of the company.
The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value Kevin Louis Jonathan; Sri Purwaningsih
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.168

Abstract

This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.
SOSIALISASI PAJAK PENGHASILAN DAN RISIKO PEMERIKSAAN PAJAK BAGI PELAKU UMKM DI KOTA TANGERANG Deden Tarmidi; Rieke Pernamasari; Sri Purwaningsih; Indraguna Kusumabrata; Hotma Timbul Gultom
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.807 KB) | DOI: 10.25105/ja.v2i2.13946

Abstract

UMKM di Indonesia menguasai 99% pasar di Indonesia, di Kota Tangerang sendiri tercatat 94 ribu pelaku UMKM yang terverifikasi Dinas Perindustrian Perdagangan Koperasi dan UKM pada Tahun 2020. Umumnya UMKM memiliki keterbatasan sumber daya manusia dalam pencatatan keuangan, akuntansi dan pajak, hal tersebut karena UMKM lebih mengedepankan proses penjualan produk. Hal tersebut merupakan risiko dalm hal kepatuhan pajak yang berdampak pada pemeriksaan pajak dan akhirnya tax cost yang akan menguras kantong pelaku UMKM sendiri. Dari sisi regulator, Pemerintah sebenarnya telah menerbitkan aturan dalam mengatasi keterbatasan tersebut. Peraturan Pemerintah Nomor 46 Tahun 2013 yang kini diganti dengan Peraturan Pemerintah Nomor 23 Tahun 2018 memberikan kemudahan bagi pelaku UMKM dalam menjalankan hak dan kewajiban perpajakan. Kegiatan Pengabdian Masyarakat ini disampaikan kepada pelaku UMKM di Kota Tangerang untuk membantu Direktorat Jenderal Pajak dalam sosialisasi aturan dan prosedur perpajakan khususnya penghitungan Pajak Penghasilan dan Risiko Pemeriksaan serta membantu UMKM yang selama ini kurang mendapatkan informasi tersebut.
Enhancing students' knowledge and competency through Accurate software training: SMK Muhammadiyah 9 in South Jakarta Rieke Pernamasari; Sri Purwaningsih; Giawan Nur Fitria
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.196

Abstract

The advancement of technology and the increasingly complex challenges in the working world have prompted accounting vocational school students to acquire sufficient knowledge and competency in using Accurate software. The purpose of this activity is to enhance the competence and hard skills knowledge of students at SMK Muhammadiyah 9 in South Jakarta. Through this community service activity, it is expected to improve students' abilities in using Accounting Software, specifically Accurate version 5, to generate financial reports. The training was conducted over 2 days on February 14 and 15, 2022, with a total of 59 student participants using Google Meet. It started with an introduction by the community service team, followed by completing a pre-test, database creation using basic setup, and practical exercises solving case studies using Accurate software specifically for trading companies. The outcome of this community service is an increased understanding, ability, and competency of the training participants in using Accurate software, which will assist teachers and students in the learning process at school and serve as preparation for their future entry into the workforce
Co-Authors Deden Tarmidi Giawan Nur Fitria Hotma Timbul Gultom Indraguna Kusumabrata Jesilia Jesilia Kevin Louis Jonathan Rieke Pernamasari