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All Journal Journal on Education Jurnal Multidisiplin Madani (MUDIMA) Prosiding Simposium Nasional Multidisiplin (SinaMu)

Nursimah Dara

Universitas Muhammadiyah Tangerang

Author-ID : 3554105

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences

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Analisis Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak dan Pengaruhnya Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Tangerang Barat Samino Hendrianto; Nursimah Dara; Masturo; Gita Ririn Fitriani
Jurnal Multidisiplin Madani Vol. 2 No. 1 (2022): January 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.662 KB)

The purpose of this study was to examine Tax Knowledge, Taxpayer Awareness, Tax Sanctions, and Its Effect on Individual Taxpayer Compliance (WPOP) at KPP Pratama, West Tangerang. The population of this study includes all taxpayers registered at the West Tangerang KPP Pratama for the 2018-2020 period. The sampling technique used incidental sampling technique. Based on the predetermined criteria obtained 100 respondents. The type of data used is primary data obtained from the questionnaire results. The analytical method used is multiple linear regression analysis. The results of the study show that Tax Knowledge has no effect on Taxpayer Compliance. Meanwhile, Taxpayer Awareness and Tax Sanctions have a positive effect on Individual Taxpayer Compliance.

Analisis Perbandingan Kinerja Keuangan Antara Pendekatan Laporan Laba Rugi Dengan Shari’ate Value Added Statement (SVAS) pada Koperasi Syariah Benteng Mikro Indonesia Samino Hendrianto; Nursimah Dara; Ahmad Bustomi
Jurnal Multidisiplin Madani Vol. 2 No. 4 (2022): April 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

This study aims to determine the difference in financial performance between the profit and loss approach and the Shari'ate Value Added Statement (SVAS) at the Indonesian Benteng Mikro Syariah Cooperative. The data used is the annual financial report issued by the Indonesian micro-fortress sharia cooperative in the 2016-2020 period. The population of this study includes sharia cooperatives in Tangerang which are registered with the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia for the 2016-2020 period. The object of this research is the Indonesian micro-fortress sharia cooperative. The type of data used is secondary data obtained from the Indonesian micro-fortress sharia cooperative and its website. The analytical method used is descriptive statistical analysis. The analytical tool used in this research is the independent sample t test. The results of the calculations and the required performance ratios are compared with the results through statistical tests. The results showed that there was a significant difference in the financial performance of the Indonesian micro-fortress sharia cooperative using the ROA, ROE, and LBAP ratio measuring scale when analyzed using the profit and loss approach and the shari'ate value added statement.

Analisis Volatilitas Arus Kas, Volatilitas Penjualan, Besaran Akrual dan Pengaruhnya Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderating Pada Perusahaan Industri Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Samino Hendrianto; Nursimah Dara; Dyta Febriantine Pratikto
Jurnal Multidisiplin Madani Vol. 2 No. 4 (2022): April 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

The purpose of this study was to determine the effect of cash flow volatility, sales volatility and accruals on earnings persistence with book tax differences as moderating variables in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the 2016-2020 period. The population of this study includes all consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 25 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that cash flow volatility has an effect on earnings persistence, sales volatility has an effect on earnings persistence, the amount of accruals has no effect on earnings persistence, book tax differences moderate the relationship between cash flow volatility and earnings persistence and cash flow volatility, sales volatility and the amount of accruals on persistence. earnings with book tax differences as the moderating variable.

Pengaruh Fraud Pentagon terhadap Financial Statement Fraud Samino Hendrianto; Nursimah Dara; Masturo Masturo
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2655

This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Fraud pentagon has several factors that influence the occurrence of financial statement fraud, they are financial stability, external pressure, effectiveness of supervision, change of auditor, financial targets, nature of industry and change of directors. The F-Score model is used in this study to see the potential for financial statement fraud. The method used in selecting the sample in this study was purposive sampling from 22 LQ-45 companies listed on the IDX for the period 2017 – 2021. Hypothesis testing was carried out with panel data using E-views 12.0 software to test the effect of financial stability, external pressure, effectiveness of supervision, change of auditors, financial targets, nature of the industry and change of directors on financial statement fraud. The results of this study indicate that financial stability, and external pressure have an effect on financial statement fraud. Meanwhile, effectiveness of supervision, change of auditor, financial targets, nature of the industry and change of directors have no effect on financial statement fraud.

ANALISIS KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN PENGARUHNYA TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN samino hendrianto; Nursimah Dara; Masturo Masturo
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

ABSTRACTThis study aims to examined analysis environmental performance, company size, profitability, and the effect on disclosure of environmental information in consumer goods industry sector companies that registered at Indonesian Stock Exchange (IDX) with period observation 2015-2019. Sample techniques used purposive sampling so obtained the sample of the as many as 12 companies. Technique the analysis used in this research was multiple regression. This result showed that variable environmental performance, profitability and had a positive significant effect to disclosure of environmental information, company size has a negative and significant effect to disclosure of environmental information. Keywords: Disclosure Of Environmental Information, Environmental Performance, Company Size, Profitability ABSTRAKPenelitian ini untuk menguji analisis kinerja lingkungan, ukuran perusahaan, profitabilitas, dan pengaruhnya terhadap pengungkapan informasi lingkungan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan 2015-2019. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel kinerja lingkungan dan profitabilitas berpengaruh positif dan signifikan terhadap pengungkapan informasi lingkungan, sedangkan variabel ukuran perusahaan berpengaruh negatif dan signifikan terhadap terhadap pengungkapan informasi lingkungan. Kata kunci: Pengungkapan Informasi Lingkungan, Kinerja Lingkungan, Ukuran Perusahaan

Tunneling Incentive, Mekanisme Bonus dan Pengaruhnya Terhadap Tranfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi Samino Hendrianto; Nursimah Dara; Masturo Masturo
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

The aim of this research is to determine tunneling incentives, bonus mechanisms and their influence on transfer pricing with tax minimization as a moderating variable. The research time period used was 5 years, namely the 2018-2022 period. The research population is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 12. The research results show that Tunneling Incentive and Tax Minimization have an effect on Transfer Pricing, Tax Minimization can moderate Tunneling Incentive on Transfer Pricing. The Bonus Mechanism has no effect on Transfer Pricing and Tax Minimization cannot moderate the Bonus Mechanism on Transfer Pricing.

Co-Authors Ahmad Bustomi Dyta Febriantine Pratikto Gita Ririn Fitriani Masturo Masturo Masturo Samino Hendrianto

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