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All Journal Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora E-Jurnal Akuntansi TSM Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Rinjani, Rinjani
Sekolah Tinggi Ilmu Ekomomi Trisakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Upaya Mewujudkan Objektivitas dan Efektivitas dalam Penerapan Control Self Assessment Rinjani Rinjani
E-Jurnal Akuntansi TSM Vol 1 No 4 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.315 KB)

Abstract

This article aims to examine efforts to achieve objectivity and effectiveness in the implementation of Control Self Assessment (CSA). These efforts were reviewed through 4 elements which are prerequisites that organizations must have in implementing CSA, namely trust, open management style, sense of belonging of the organization, and culture of honesty, to find out how the implication of these elements relates to the implementation of CSA. The data and information used in this study come from books, articles, research journals, news and other literature sources that contain information on the application of CSA and other matters relevant to the title of this article. Based on the results of the study, it can be concluded that a culture of honesty is an absolute prerequisite and must be owned by every organization that wants to implement CSA effectively, because honesty is the basic behavior of objectivity, and objectivity is the most important aspect in determining the effectiveness of CSA implementation. This is also cannot be separated from the role of the internal auditor as a facilitator who always guides and supervises the assessment of risk and internal control carried out by management so that the implementation of CSA continues to run objectively.
PENGARUH TATA KELOLA PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Meisya, Meisya; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2411

Abstract

This study aims to provide empirical evidence that corporate governance consisting of institutional ownership, independent commissioners, board of directors’ size, and company size, also leverage, return on assets, and sales growth has an influence towards earnings management. The population that is used in this research are non-cyclicals and cyclicals companies listed in the Indonesia Stock Exchange from 2020 to 2022. The sampling method used purposive sampling, with a total sample of 64 companies or 192 data that met criteria. This research uses multiple regression method. The results of this research indicate that all independent variables, namely institutional ownership, independent commissioners, board of directors’ size, company size, leverage, return on assets, free cash flow and sales growth have no influence on earnings management.
KESULITAN KEUANGAN, KOMITE AUDIT, DAN FAKTOR LAINNYA YANG MEMENGARUHI MANAJEMEN LABA Saputra, Gerry; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 4 No. 1 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i1.2414

Abstract

This study was conducted to obtain empirical evidence on whether financial difficulties, audit committees and other factors affect profit management. The variety of independent variables used in this study includes financial distress, audit committee, leverage, financial stability, financial target, firm size, board size, and dividend payment. This study used a sample of 111 data from 37 companies listed in the Consumer Cyclicals and Consumer Non-Cyclicals sectors on the Indonesia Stock Exchange from 2020 to 2022. Sample selection in this study used purposive sampling and data analysis using multiple regression. Based on data analysis shows that dividend payments have an influence on profit management practices. In addition, other independent variables, such as financial hardship, audit committee, leverage, financial stability, financial targets, company size, and board size did not show any influence on profit management practices.
Income Tax Calculation Analysis At IBP Bandung Tax Consultant Office Pandu Adi Cakranegara; Ahmad Junaidi; Okevanrianus Okevanrianus; Dedy Suryadi; Rinjani Rinjani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1041

Abstract

In order to prepare corporate income tax at one of East Bandung's Accounting Services Offices, this research will look at the income tax article 21 computation using three ways (net, gross, and gross up). The study's focus is a business that offers services like bookkeeping, tax preparation, financial advice, and other related ones in Bandung. This study uses a qualitative approach method with additional quantitative information. The company's Article 21 PPh computation, salary information for permanent employees in 2022, and PPh regulations were all employed. The Gross Up method is the best and most effective method for business tax planning, according to the study's conclusions. The Gross Up strategy allows companies to offer tax incentives to their employees and can be used as a deduction from gross income, lowering the amount of corporate income tax owed. This study is only applicable to one company, and it can be developed by distributing questionnaires related to the article 21 income tax calculation calculation.
WOMEN CEO, CEO TENURE, GREEN ACCOUNTING, DAN FAKTOR LAIN TERHADAP FIRM VALUE Sanjaya , Laura Agustine; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2727

Abstract

This study aims to analyze the influence of independent variables, namely women CEO, company size, leverage, sales growth, company age, green accounting, and CEO tenure, on firm value as the dependent variable in manufacturing companies. The study focuses on manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The study resulted in a sample of 85 companies with a total of 255 data points. The analysis was conducted using multiple regression with SPSS. The results show that leverage and CEO tenure positively influence firm value, while women CEO, company size, sales growth, company age, and green accounting have no significant effect on firm value.
PENGARUH KEBIJAKAN DIVIDEN DAN FAKTOR-FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN Aleyda, Tanfidziah; Rinjani, Rinjani
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2768

Abstract

The purpose of this research was to determine empirical evidence regarding the effect of dividend policies and other factors on company value. In this research, company value were measured by price to book value (PBV). This research used a sample of 147 data from 49 companies listed in the Manufacturing sector on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample selection in this research used purposive sampling and data analysis method used multiple linear regression analysis methods. The result on this study indicate that investment decision (TAG), profitability (ROA), institutional ownership (INST), and financial distress (FD) have an effect on company value. In addition, other independent variables, such as dividend policy (DPR) and firm size (UK) have no effect on company value.
Peningkatan Literasi Dagang UMKM Ekspor: Sosialisasi Strategi Digitalisasi dan Diversifikasi Pasar di Tengah Kebijakan Tarif Resiprokal Yuliani Almalita; Rinjani Rinjani
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.6765

Abstract

Micro, small, and medium enterprises (MSMEs) in Indonesia are facing significant pressure due to reciprocal tariff policies that have emerged as a result of the trade war between the United States and its trading partners. The increase in tariffs on Indonesian export products has reduced the competitiveness of MSMEs in international markets and hindered the sector’s contribution to foreign trade. This activity aims to analyze the impact of reciprocal tariff policies on export-oriented MSMEs and to formulate adaptive strategies that can strengthen their competitiveness amid changes in global trade policies. The program was carried out as a Community Service Activity (PkM) through online dissemination, focus group discussions, and awareness-building sessions conducted during “The International Multidisciplinary Community Service Activity,” organized by the Association of Community Service Lecturers of Indonesia (ADPI). Participants included export-oriented MSME actors and the general public who collaborated in discussing market diversification and business digitalization strategies as adaptive measures to address reciprocal tariff policies. The results showed an increase in participants’ international trade literacy, understanding of adaptive export strategies, and the establishment of collaboration between academics and business actors. The conclusion of this activity emphasizes that continuous support through training, fiscal incentives, and deregulation is essential for MSMEs to survive and enhance their competitiveness amid the challenges posed by reciprocal tariff policies.
Co-Authors Ahmad Junaidi Aleyda, Tanfidziah ALMALITA, YULIANI Cakranegara, Pandu Adi Dedy Suryadi Meisya, Meisya Okevanrianus Okevanrianus Sanjaya , Laura Agustine Saputra, Gerry