Article Per Year (5 Year)
p-Index From 2020 - 2025
1.745
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Madani Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis
Sri Putri Winingrum W. A.
S1 Akuntansi, Fakultas Ekonomi, Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Analisis Pengaruh Komisaris Independen, Kepemilikan Institusional, dan Dept to Equity Ratio Terhadap Kinerja Keuangan Sri Putri Winingrum W. A.
Jurnal Madani: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 3 No 2: September 2020
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v3i2.122

Abstract

The purpose of this study is to obtain empirical evidence about the influence of independent commissioners on financial performance, analyze the effect of institutional ownership on financial performance, analyze the effect of DER on financial performance, and to analyze the influence of independent commissioners, institutional ownership and DER on financial performance. The method / approach of this research is associative research. The results of the first hypothesis research, the Independent Commissioner Beta value of 0.615116 indicates that the independent commissioner has an influence on financial performance. The second hypothesis testing results, Beta value of institutional ownership of 0.007281 indicates institutional ownership has an influence on financial performance. The results of testing the third hypothesis, the DER Beta Value of -0.162996 indicates that the DER has an influence on financial performance. The fourth hypothesis testing results, the significance test of multiple regression seen from the data from the results of significant testing and F test. Conclusion of the results of the first hypothesis testing, the Beta value of the independent commissioner indicates that the independent commissioner has an influence on financial performance. The results of the second hypothesis testing, Beta value of institutional ownership indicates institutional ownership has an influence on financial performance. The third hypothesis testing results, Beta value dept to equity ratio indicates the DER has an influence on financial performance. The fourth hypothesis testing results, a significant test of multiple regression can be seen from the data of the significant test results and the F test. Abstrak Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai hal-hal sebagai berikut: untuk menganalisis pengaruh komisaris independen terhadap kinerja keuangan, untuk menganalisis pengaruh kepemilikan institusional terhadap kinerja keuangan, untuk menganalisis pengaruh dept to equity ratio terhadap kinerja keuangan, dan untuk menganalisis pengaruh komisaris independen, kepemilikan institusional dan dept to equity ratio terhadap kinerja keuangan. Metode/Pendekatan berdasarkan pada judul dan permasalahan, maka jenis penelitian ini adalah penelitian asosiatif. Hasil Penelitian Hasil pengujian hipotesis pertama, Nilai Beta komisaris independen (komind) sebesar 0.615116 yang menandakan bahwa komisaris independen (komind) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis kedua, Nilai Beta kepemilikan institusional (kepinst) sebesar 0.007281 yang menandakan bahwa kepemilikan institusional (kepinst) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis ketiga, Nilai Beta dept to equity ratio (DER) sebesar -0.162996 yang menandakan bahwa dept to equity ratio (DER) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis keempat, Untuk uji signifikan regresi berganda dapat dilihat dari data dari hasil pengujian signifikan dan uji F. Kesimpulan hasil penelitian hasil pengujian hipotesis pertama, Nilai Beta komisaris independen (komind) menandakan bahwa komisaris independen (komind) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis kedua, Nilai Beta kepemilikan institusional (kepinst) menandakan bahwa kepemilikan institusional (kepinst) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis ketiga, Nilai Beta dept to equity ratio (DER) menandakan bahwa dept to equity ratio (DER) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis keempat, Untuk uji signifikan regresi berganda dapat dilihat dari data dari hasil pengujian signifikan dan uji F. Kata Kunci : Kinerja Keuangan, Komisaris Independen, Kepemilikan Institusional, DER
PELUANG USAHA PADA MASA PANDEMI YAYASAN AR RAHMAN RAWA KALONG KECAMATAN GUNUNGSINDUR, BOGOR Intan Rahma Sari; Asih Handayani; Sri Putri Winingrum W.A; Lilis Karlina
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2022): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17044

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Yayasan Ar-Rahman Kabupaten Bogor Kecamatan Gunungsindur. Tujuan dari PKM ini adalah untuk memperkenalkan bagaimana menciptakan peluang usaha bagi masyarakat terdampak pandemic covid yang telah berjalan selama 1 tahun belakangan ini. PKM ini menyasar kepada para staff dan dewan guru yang selama masa pandemic melakukan kegiatan belajar mengajar melalui daring. Kesempatan pembelajaran melalui dari tersebut membuka peluang usaha untuk mendapatkan pendapatan lebih. Pelaksanaan PKM ini dilakukan dengan cara offline dengan mematuhi protocol Kesehatan yang telah ditetapkan pemerintahan daerah kota bogor pada tanggal 14 Juni 2021. Metode yang digunakan dalam PKM ini adalah Penyuluhan/ ceramah, Tutorial, Diskusi, dan tanya jawab. Diharapkan PKM ini bermanfaat untuk berbagai pihak diantaranya pelaku Pengurus Yayasan Ar-Rahman, Staff dan dewan guru dan bagi akademisi.
PENGENALAN PERHITUNGAN HARGA POKOK PENJUALAN UMKM IKM KECAMATAN GUNUNGSINDUR, BOGOR Intan Rahma Sari; Asih Handayani; Sri Putri Winingrum W.A; Lilis Karlina; Sri Nitta Crissiana
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021): Edisi Mei
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10509

Abstract

UMKM atau singkatan dari usaha mikro, kecil dan menengah saat ini menjadi usaha yang paling digemari masyarakat khususnya di wilayah Kabupaten Bogor. Usaha produktif yang dimiliki oleh perorangan maupun badan usaha ini mudah dikembangkan dan juga terbukti tahan terhadap berbagai macam guncangan krisis ekonomi. Perkembangan usaha yang sangat pesat dan dinamis menuntut para pelaku usaha khususnya Industri Kecil Menengah (IKM) dan Usaha Mikro Kecil Menengah (UMKM) harus bergerak cepat mengikuti perkembangan zaman. Tujuannya agar mampu mempertahankan pasar dan konsumen serta memperluas jaringan bisnis. Tuntutan kemajuan teknologi juga dapat menjadi dua sisi mata uang yang berbeda, yang dapat sangat membantu perkembangan usaha atau justru memperburuk situasi bisnis para pelaku UMKM / IKM tersebut. Pengabdian masyarakat yang diselenggarakan oleh dosen Universitas Pamulang bekerjasama dengan Forum IKM UMKM Kecamatan Gunungsindur memberikan pelatihan terkait penghitungan harga pokok penjualan produk UMKM IKM Kecamatan Gunungsindur. Pelatihan ini bertujuan agar para pelaku UMKM dapat menghitung besarnya harga pokok setiap produk yang dihasilkan sehingga manfaat yang diharapkan dapat tercapai.Kata-kata kunci: beban pokok penjualan, UMKM IKM, Pengembangan Usaha, Gunungsindur
The Effect of Company Size and Audit Committee on Tax Aggressiveness with Profitability as Moderating Variables Ratih Qadarti Anjilni; Sri Putri Winingrum WA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 10, No 1 (2022): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v10i1.20494

Abstract

This study examines the effect of Company size and audit committee on tax aggressiveness with profitability as a moderating variable. The research was conducted on the property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample selection technique used in this research is the purposive sampling technique. The sample in this study was 35 companies with a number of objects of observation as many as 175 annual reports. The results show that Company size and audit committee have a significant negative effect on tax aggressiveness, Company size and audit committee simultaneously have a significant effect on tax aggressiveness, and profitability as a moderating variable has a significant positive effect on the relationship between Company size and tax aggressiveness, profitability as a moderating variable significant positive effect on the relationship between the audit committee and tax aggressiveness. The contribution of this research, it is hoped that this research can provide motivation and strategies in decision making before implementing tax avoidance which is classified as aggressively applied by property and real estate companies by doing tax avoidance that does not violate tax regulations
MENGENAL PROFESI BERGENGSI DENGAN AKUNTANSI DASAR Intan Rahma Sari; Mulyani Mulyani; Sri Putri Winingrum W.A.
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023): Edisi Januari
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v4i1.28375

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan Yayasan Abdi Pertiwi Nusantara Tangerang Selatan. Tujuan dari PKM ini adalah untuk memperkenalkan berbagai profesi bergensi dengan Akuntansi dasar sehingga dapat para siswa dapat mempertimbangkan profesi menarik dari jurusan Akuntansi. Para siswa/i SMK Techno Media yang mengikuti pelatihan ini merupakan siswa/i kelas XI yang mendekati akhir masa studi mereka di kelas menengah tingkat Pendidikan. PKM ini dilakukan secara luring pada 8 Oktober 2022 dengan menggunakan metode Penyuluhan/ Ceramah, dan sesi tanya jawab. PKM diharapkan  bermanfaat untuk berbagai pihak khususnya para peserta dalam memilih jurusan kuliah yang tepat sehingga beberapa profesi yang telah dijelaskan dalam PKM ini dapat mereka capai sebagai tujuan akhir setelah menyelesaikan studi perkuliahan.Kata Kunci : Profesi, Akuntansi Dasar, SMK Techno Media
Stories of Childhood and Adolescence: An Ethnographic Study of Indonesian-Chinese People Ni Komang Ariani; Sri Nitta Crissiana Wirya Atmaja; Sri Putri Winingrum W A
Jurnal Onoma: Pendidikan, Bahasa, dan Sastra Vol. 9 No. 1 (2023)
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/onoma.v9i1.2231

Abstract

James P. Spradley (2006) argues that a language is a tool for constructing reality. The term of non-indigenous for Indonesian-Chinese people continuously exists, even though they are legally Indonesian. It cannot be denied that friction between Indonesian-Chinese and Indonesian non-Chinese still occurs, even though the integration is getting better. For this reason, researchers want to broaden the view of Chinese people's life from childhood, adolescence, and adulthood. In this study, the researchers used ethnographic methods to explore and telescope the story of growing up. According to James P. Spradley (2006: 5), ethnographic research aims to find the meanings of actions from events that happen to people we want to understand. A number of meanings are conveyed through language. This is a continuation of the previous study which have presented the results of interviews with three informants. This study will discuss the results of interviews with three other informants. Three informants were interviewed, namely three women named Mei (44 years old), Henny (43 years old) and Devi (22 years old) live in a fairly close location in the province of Banten. Mei and Devi, who are from the lower middle class, do not feel the difference between themselves and other children in Indonesia, even though they are both Indonesian-Chinese. Mei is more focused on issues of social and economic status that distinguish her from other children, while Devi is more focused on the departure of her father from the family. On the other hand, Henny as a child experienced restrictions on socializing from her parents with non-Chinese friends due to fears of being bullied. However, as she grew older, she became freer to choose her associates with non-Chinese friends, and she had quite a pleasant experience.
DETERMINASI PERSISTENSI LABA: Peran Volatilitas Penjualan, Arus Kas Operasi, dan Tingkat Hutang pada Sektor Properti dan Real Estate di Indonesia Sri Putri Winingrum W. A.; Nur Afiyah Adinda
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.751

Abstract

Profit persistence can be interpreted as the possibility that a company's profit level will repeat itself in the future. This study aims to determine the effect of sales volatility (X1), operating cash flow (X2) and debt levels (X3) on profit persistence (Y) in Properties and Real Estate companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sampling in this study used a purposive sampling technique and obtained 13 sample companies. The data analysis method used is quantitative data analysis, namely using panel data regression analysis and using the EViews 12 tool. The results of this study indicate that partially operating cash flow has an effect on earnings persistence. Meanwhile, sales volatility and debt levels partially have no effect on earnings persistence. Meanwhile, simultaneously sales volatility, operating cash flow and debt levels affect earnings persistence with an R2 contribution of 21.35%.
Pengaruh Love of Money, Pengetahuan Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Desi Jelanti; Intan Rahma Sari; Sri Putri Winingrum
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i2.849

Abstract

This research was conducted to determine the influence of Love of Money, Tax Knowledge and Taxpayer Awareness on Motor Vehicle Taxpayer Compliance among Bachelor of Accounting students at Pamulang University. The number of appropriate samples in this research was 66 students between semesters 2-7 of the Accounting Study Program. This research uses primary data, namely data in the form of opinions from research subjects (respondents) using a survey by filling in the G-Form Questionnaire. The results of filling in the Questionnaire get the percentage results for each existing variable. These results reveal that Love of Money, Tax Knowledge and Taxpayer Awareness have an influence on Motor Vehicle Taxpayer Compliance.
Pengaruh Pajak, Ukuran Perusahaan, dan Mekanisme Bonus Terhadap Transfer Pricing Salshabila Azhari; Sri Putri Winingrum
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13458

Abstract

This study aims to analyze and obtain empirical evidence of the effect of tax, company size, and the bonus mechanism on transfer pricing. The type of research used is descriptive quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. Selection of this sample using purposive sampling method. The amount of data obtained was 45 data. The data analysis method used is multiple linear regression which was processed using Eviews 12. The results of this study simultaneously show that taxes, firm size, and the bonus mechanism have an influence on ricing transfers. And partially shows that the tax and bonus mechanisms have no effect on transfer pricing, while company size has an effect on transfer pricing.
Co-Authors Asih Handayani Intan Rahma Sari Jelanti, Desi Lilis Karlina Mulyani Mulyani Ni Komang Ariani Nur Afiyah Adinda Ratih Qadarti Anjilni Salshabila Azhari Sri Nitta Crissiana Sri Nitta Crissiana Wirya Atmaja