Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi Jurnal Ilmiah Wahana Akuntansi Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Rahmatan Lil’alamin Journal of Community Services (RLA)
Marsellisa Nindito
Fakultas Ekonomi Unversitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Other

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud Iswati, Dana; Nindito, Marsellisa; Zakaria, Adam
Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i2.9113

Abstract

This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 – 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.
PENGARUH AKTIVA PAJAK TANGGUHAN DAN RASIO PAJAK TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Benny Casanova; Marsellisa Nindito
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.006 KB)

Abstract

Influence of Tax-deferred interest earning assets and the ratio of Tax to the Financial Reports on the performance of the manufacturing companies listed on Indonesia Stock Exchange. The purpose of this research is to provide empirical evidence about the influence of tax-deffered and tax ratio on firm’s financial report performance. Unit’s analysis of this research are several manufacturing companies which listed on Indonesia Stock Exchange. This research used purposive sampling as a technique of collecting data. The number of samples collected are 72 samples. The data were processed using SPSS program version 16. The result showed that partially tax-deffered assets has an impact on firm’s financial performance with t significance test value of 0,030 or <0,05 and tax ratio has an impact on firm’s financial performance too with t significance test value of 0,330 or <0,05. Beside, simultaneously, the impact of tax-deffered assets and tax ratio on firm’s financial performance that calculated with F significance test has a value of 0,024, or <0,05 which means tax-deffered assets and tax ratio variables are simutaneously has an impact on firm’s financial performance. In this research, it was found that tax-deffered assets could affect firm’s financial performance. This is happened because the amount of an assets could affected firm’s financial performance. One the other hand, tax ratio had an impact on firm’s financial performance because of the negative position that obtained in this research showed that increasing on tax ratio could lower down firm’s financial performance. Keywords : Tax-deffered assets, Tax Ratio, Firm’s financial performance
The Influence of Accounting Conservatism and Economic Value Added on Corporate Equity Assessment. Fitri Novalia; Marsellisa Nindito
Jurnal Ilmiah Wahana Akuntansi Vol 11 No 2 (2016): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.636 KB) | DOI: 10.21009/10.21.009/wahana.011/2.1

Abstract

This research was intended to examine the influences of Accounting Conservatism and Economic Value Added toward Equity Valuation on manufacturing companies listed in Indonesia Stock Exchange. The independent variables used in this research were Accounting Conservatism and Economic Value Added. This research used secondary data that was obtained from the Indonesia Stock Exchange official website, which has been published in 2011 until 2013. The technique that was used to gather the sample was purposive sampling and there were 18 companies. Which all sample (N) in three years was 54 samples. Those 54 samples would analyse further in this research. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, accounting conservatism, had a negative and significant effect to equity valuation. The second variable, which was Economic Value Added, showed a positive and significant effect to equity valuation. The result of f-test accounting conservatism and Economic Value Added showed that both of them give simultaneously and significant effect to equity valuation. Key Words: Equity Valuation, Price Book Value, Accounting Conservatism, and Economic Value Added
Pelatihan Akuntansi Desa Untuk Meningkatkan Akuntabilitas Dana Desa di Desa Cisaat Kab. Subang Jawa Barat IGusti Ketut Agung Ulupui; Indra Pahala; Nuramalia Hasanah; Marsellisa Nindito; Tresno Eka Jaya; Indah Muliasari; Aji Ahmadi Sasmi; Muhammad Yusuf; Gentiga Muhammad Zairin
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss2.art6

Abstract

Pada kelembagaan desa harus dilakukan pemisahan fungsi pelaksana untuk melakukan penyusunan Rencana Kerja Pemerintah (RKP) dengan musyawarah desa (peningkatan partisipasi berbagai pihak) dan melakukan penyusunan Anggaran Penerimaan dan Belanja (APB) desa dengan musyawarah desa yang melibatkan Badan Permusyawaratan Desa (BPD) dan unsur masyarakat dan hasil musyawarah yang dievaluasi oleh Bupati/Walikota dengan harapan peningkatan status pembangunan desa menjadi desa berkembang dan desa mandiri. Desa Wisata Edukasi Cisaat, Kecamatan Ciater, Kabupaten Subang, Jawa Barat. memiliki banyak potensi mulai dari peternakan sapi dan biogas, keindahan alamnya yang dijadikan objek wisata, pertanian dan perkebunan masyarakat yang dijadikan wisata edukasi, home stay, produksi dan kesenian lainnya. Desa ini diharapkan di masa yang akan datang dapat menjadi desa yang berkembang serta mandiri. Guna mewujudkan hal tersebut, Perlu diberikan  Pelatihan Akuntansi Desa untuk Meningkatkan Akuntabilitas Dana Desa dengan pemaparan materi dan penanyangan video bahan ajar mengenai akuntansi desa.
PELATIHAN PENINGKATAN SOFTSKILL DOSEN DI PERGURUAN TINGGI Widya Parimita; Marsellisa Nindito; Setyo Ferry Wibowo; Febrisi Dwita
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 2 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i2.2601

Abstract

Kegiatan Tridarma perguruan tinggi, yang mencakup pendidikan, pengajaran, dan penelitian, merupakan tanggung jawab dosen. Salah satu aspek yang penting adalah kegiatan Pengabdian, di mana mitra perguruan tinggi berperan aktif. Dalam konteks ini, tim pengabdi menghadapi tantangan, terutama kesenjangan keterampilan antara dosen dan mitra dalam mengintegrasikan teknologi. Perbedaan tingkat keterampilan teknologi di antara dosen dapat menyebabkan ketidaksetaraan dalam penerapan media pembelajaran digital. Selain itu, perbedaan dalam pemahaman academic writing juga menjadi hambatan, dengan mitra memiliki pandangan yang berbeda tentang norma penulisan akademis, gaya bahasa, dan sistem referensi. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan academic writing dan pembuatan media pembelajaran digital sebagai penunjang soft skill setiap dosen di Universitas Bina Insani, Bekasi, dan Politeknik STMI, Jakarta. Metode pelatihan yang dipilih adalah hybrid, mencakup materi seperti pemilihan topik penelitian, identifikasi kesenjangan, kebaruan penelitian, kontribusi penelitian, serta teknik penyusunan media ajar digital. Dalam pengabdian ini, juga disampaikan informasi mengenai cara mengajukan Hak Cipta (HaKI). Hasil evaluasi dari survey kepuasan kegiatan Pengabdian kepada Masyarakat (PkM) menunjukkan bahwa sebagian besar peserta merasa puas dengan pelatihan dan mendapatkan manfaat yang relevan. Beberapa saran untuk peningkatan kualitas pelatihan di masa depan termasuk memberikan contoh yang sesuai dengan bidang ilmu peserta, meningkatkan waktu praktik, dan memberikan umpan balik komprehensif untuk semua peserta.
Co-Authors Aji Ahmadi Sasmi Benny Casanova Febrisi Dwita Fitri Novalia Gentiga Muhammad Zairin I Gusti Ketut Agung Ulupui Indah Muliasari Indra Pahala Iswati, Dana Muhammad Yusuf Nuramalia Hasanah Setyo Ferry Wibowo Tresno Eka Jaya Widya Parimita, Widya Zakaria, Adam