Article Per Year (5 Year)
p-Index From 2021 - 2026
9.122
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Akuntansi Krida Wacana Media Mahardhika Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Manajemen Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Mathematics Research and Education Journal Jurnal Paradigma Akuntansi Economic Reviews Journal International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Serina Abdimas
Merry Susanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

Published : 94 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search
Journal : Jurnal Ekonomi

 1 
Pemahaman mahasiswa akuntansi terhadap aset, liabilitas, dan ekuitas setelah penerapan ifrs Sufiyati, Sufiyati; Dewi, Sofia Prima; Susanti, Merry
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. For students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
PENGARUH FIRM SIZE, PROFITABILITY, FIRM AGE, FIRM GROWTH, LEVERAGE, DAN INDEPENDENT COMMISSIONER TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014 Joson, Monica; Susanti, Merry
Jurnal Ekonomi Vol 20, No 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.161

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage and independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company’s financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.
Pengaruh Firm Size, Profitability, Firm Age, Firm Growth, Laverage, Dan Independent Commissioner Terhadap Intelectual Capital Disclosure Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014 Monica Joson; Merry Susanti
Jurnal Ekonomi Vol. 20 No. 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.161

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage an independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company's financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.
Pemahaman Mahasiswa Akuntansi Terhadap Aset, Liabilitas, Dan Ekuitas Setelah Penerapan IFRS Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. Students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
Persepsi Dosen Tetap Di Wilayah Jakarta Barat Dan Tangerang Terhadap Penggunaan E-Filling Sofia Prima Dewi; Merry Susanti; Sufiyati
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.453

Abstract

This study was made to obtain empirical evidence on the influence of perceptions of security, perceptions of usefulness, perceptions of confidentiality, and perceptions of convenience on the use of e-filling. The method of data collection is done by distributing questionnaires from February to April 2018 to lecturers in the West Jakarta and Tangerang areas. The sampling technique used is simple random sampling. The results showed that perceptions of convenience and perceptions of usefulness have an influence on the use of e-filling while the perception of confidentiality and perception of security has no influence on the use of e-filling.
Determinant Of Accounting Understanding Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Ekonomi Vol. 25 No. 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.630

Abstract

This study was made to determine the effect of perception of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behaviour on understanding accounting. The collection method was carried out by distributing questionnaires to Tarumanagara University students. The questionnaire was distributed from March to May 2019. Data processing methods were carried out using partial least square-structural equation modelling (PLS-SEM). The results showed that emotional intelligence and learning behaviour has no influence on students ' understanding of accounting. Perception of intellectual intelligence possessed by students only influence understanding Accounting Principle 1 and Accounting Principle 2. Emotional intelligence has no influence on understanding accounting. Spiritual intelligence possessed by students only influences on understanding of Accounting Principle 1. Learning behaviour has no influence on understanding accounting.
Analisis Faktor-Faktor yang Mempengaruhi Praktik Income Smoothing Giovanni Regina Gondokusumo; Merry Susanti
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.876

Abstract

This research aims to explain the effect of board independence, profitability, leverage, firm size and managerial ownership on income smoothing of manufacturing companies listed in Indonesia Stock Exchange over the period of 2017-2020. This research used 42 companies as its samples that were selected by purposive sampling techniques with 168 data in total for four years and were analyzed using logistic regression through EViews 10 as the medium for the data processing. The data which were used in this research are secondary data obtained from the financial statements. Sample companies in this research were classified using Eckel Index into smoothed companies and non-smoothed companies. The results conclude that profitability and managerial ownership have negative impacts on the practice of income smoothing. On the other hand, board independence, leverage and firm size have no impacts on the practice of income smoothing.
Co-Authors Andersson, Morris Andika, Chuandry Ardana, I Cenik Ariel, Clayden Baehaqi Bestyvina Kartika Budiman, Patricia Angelina Chandra, Ellysya Chandra, Karen Cindy H. , Nastasya Cokki Cynthia, Hanna Dania Darwis, Andrea Stephanie Davita, Caroline Dessya Christilla Dessyla, Erica Dewi Fortuna Effendi, Leo Adhar ELIZABETH SUGIARTO DERMAWAN Elizabeth Sugiarto Dermawan Elyn Mareni Febianto, Christian Flolinda, Karin Geraldine , Marcia Giovanni Regina Gondokusumo Gracia Jesslyn Hadryan, Matthew Hartono, Mikhael Jireh I Cenik Ardana Imanuel, Demetrio Isabella, Ruth Istikomah, Endang Jason Christopher Joson, Monica Kelvin Kelvin Kho, Angelina Richie Kurniawan, Rhenaldi Natanael Kusumajaya, Clarissa Eunike Lauren, Valencia Liana Susanto Listiani, Reva Mardiani Gunawan Marlan, Salva Sefika Moh. Bukhori Monica Joson Monica Joson Monica Joson Natalia Natalia Nina Saputri Nurul Elenawati Rombe, Eunike Immaculata Safira, Intan Sandra Olivia Sihombing, Anita Indah Sari SOFIA PRIMA DEWI Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sri Rezeki Subianto, Gladys Evelyn Sufiyati Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Tampubolon, David Junior Tania, Christina Vania, Vica Verawati , Verawati Veren, Veren Vinna Marcella Wahyuningsih, Julian Widi Dewi Ruspitasari Yohanes Adi Wijaya