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All Journal Jurnal Pengabdian Kepada Masyarakat Patikala Management Research Studies Journal Jurnal Mutiara Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Orbit : Jurnal Ilmu Multidisiplin Nusantara
Sumarno Manrejo
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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TUKIN PAYMENT ANALYSIS TO EMPLOYEES IN THE INFORMATION AND COMPLAINTS SERVICES OFFICE DIRECTORATE GENERAL OF TAXATION OF THE REPUBLIC OF INDONESIA Sumarno Manrejo; Rinda Fitaningsih
Management Research Studies Journal Vol. 2 No. 1 (2021): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.458 KB) | DOI: 10.56174/mrsj.v2i1.364

Abstract

This study aims to analyze the effect of providing performance allowances on employee performance in the Information Services and Complaints Office of the Directorate General of Taxes. The approach used is a quantitative approach with the type of correlation research. The population in this study were 378 employees with a total sample of 67 people based on random sampling. The technique of collecting data is by distributing questionnaires. The results show that performance allowances have a positive and significant effect on employee performance. Performance allowances can motivate employees to work optimally so that they can have an effect on improving employee performance at the Information and Complaints Service Office of the Directorate General of Taxes.
P PEMBERDAYAAN UMKM MELALUI INKLUSI KEUANGAN, LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN DALAM MENINGKATKAN KINERJA UMKM DI KOTA BEKASI Pangaribuan, David; Cahyadi Husadha; Sumarno Manrejo; Risyah Fauziah
Jurnal Pengabdian Kepada Masyarakat Patikala Vol. 4 No. 1 (2024): ABDIMAS PATIKALA
Publisher : Education and Talent Development Center of Indonesia (ETDC Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51574/patikala.v4i1.1707

Abstract

Tujuan utama dari kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pencerahan serta meningkatkan pengetahuan dan pemahaman pelaku UMKM mengenai pentingnya inklusi keuangan, literasi keuangan, dan manajemen keuangan dalam pengelolaan usaha mereka. Dengan pemahaman yang lebih baik tentang ketiga aspek ini, diharapkan pelaku UMKM dapat lebih termotivasi dalam mengelola keuangan usaha mereka, yang pada akhirnya akan berdampak positif pada kinerja usaha mereka. Kegiatan pengabdian ini dilaksanakan di Dinas Koperasi dan UKM Kota Bekasi dengan melibatkan 100 pelaku UMKM yang memiliki berbagai karakteristik usaha. Pendekatan yang digunakan dalam kegiatan ini adalah dialog dan wawancara untuk mendapatkan data primer secara langsung dari peserta. Hasil wawancara menunjukkan bahwa peningkatan pemahaman dan pengetahuan mengenai inklusi keuangan, literasi keuangan, dan manajemen keuangan memang memberikan dampak positif terhadap pengelolaan usaha UMKM. Hal ini terlihat dari peningkatan kinerja UMKM yang diukur setelah pelaku usaha mengaplikasikan pengetahuan yang mereka peroleh selama kegiatan berlangsung.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN: (Studi Empiris Pada Mahasiswa di Ubhara Jaya) Lissa Rahmawati; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11497

Abstract

Pengaruh Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Empiris Pada Mahasiswa di Ubhara Jaya). Penelitian ini bertujuan untuk menguji Pengaruh Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan. Populasi dalam penelitian ini adalah mahasiswa relawan pajak di Ubhara Jaya. Teknik pengambilan sampel yang digunakan yaitu metode sensus. Jumlah populasi dan sampel dalam penelitian ini sebanyak 150 mahasiswa. Penelitian ini menggunakan Software SmartPLS 3.0 dan dilakukan pengujian yaitu Metode analisis data (deskriptif dan verifikatif), evaluasi model pengukuran (outer model) yaitu uji validitas dan reliabilitas, evaluasi model struktural (inner model) yaitu koefisien determinasi atau R-Square (R2) dan pengujian hipotesis yaitu uji t. Hasil penelitian ini menunjukkan motivasi berpengaruh positif terhadap minat berkarir di bidang perpajakan.
PENGARUH LITERASI KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN : (Studi Pada UMKM Di Kecamatan Tambun Selatan) Radina Amalia Maharani; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11499

Abstract

The purpose of this study is to examine and analyze the effect of financial literacy on the quality of financial statements. This research uses a quantitative research method, with primary data as the type and source of data. The population in this study consists of MSME actors in the South Tambun District. The sampling technique used is random sampling, and a total of 100 MSME actors were sampled. The analysis method used includes validity testing, reliability testing, determinant testing (R-Square), and hypothesis testing. The results of this study indicate that, partially, financial literacy has a positive effect on the quality of financial statements.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN : (Studi Empiris Pada Emiten Sektor Industri) Herlina Yuliyanti; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11514

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas Terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah seluruh Emiten Sektor Industri yang terdaftar di Bursa Efek Indonesia 2019-2023. Variabel yang digunakan dalam penelitian ini adalah Nilai Perusahaan sebagai variabel dependent; Profitabilitas sebagai variabel independent. Teknik pengambilan sampel yang digunakan yaitu metode purposive sampling dan diperoleh sebanyak 18 sampel perusahaan. Metode analisis yang digunakan yaitu Analisis Deskriptif, Asumsi Klasik, dan Uji Hipotesis. Hasil penelitian ini menunjukan bahwa profitabiltias berpengaruh positif terhadap nilai perusahaan.
Pengaruh Financial Distress terhadap Opini Audit Going Concern: (Emiten Properties dan Real Estate di Bursa Efek Indonesia Periode 2019-2023) Najwa Balqis; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.854

Abstract

The purpose of this study was to test and analyze the effect of financial distress on going concern audit opinion. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population and sample of this study are properties & real estate companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique and resulted in 110 samples of processed data that met the criteria. The analysis method used is descriptive statistical analysis, logistic regression analysis, and hypothesis testing. The results of this study indicate partially that financial distress has a positive effect on going concern audit opinion.
Pengaruh Auditor Switching Terhadap Audit Report Lag: Studi Empiris pada Emiten property & real estate periode 2019-2023 Inday Hardika; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.856

Abstract

This study aims to examine Auditor Switching on Audit Report Lag. The population in this study is all property & real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. The variables used in this study are Audit Report Lag as the dependent variable and Auditor Switching as independent variables. The sampling technique used was the purposive sampling method and obtained 95 company samples. The analysis methods used were Descriptive Statistical Analysis, Classical Assumption Test, Correlation Test, Multiple Linear Regression Test, and Hypothesis Test. The results showed that Auditor Switching had a significant positive effect on Audit Report Lag.
Analisis Harga Wajar Saham Menggunakan Analisis Fundamental dalam Keputusan Investasi Saham Fitri Sabiyla Yassarah; Sumarno Manrejo; Bambang Prayogo
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.857

Abstract

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).
Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023) Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 2 (2025): April: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i2.3729

Abstract

The aim of this research is to test and analyze the influence of accounting profit, cash flow, return on assets on stock returns. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population in this study is the non-cyclical consumer sector listed on the Indonesia Stock Exchange. The technique used is purposive sampling technique and there are 24 companies as samples with 5 years of observation. The analysis method used is a panel data regression model using eviews 12 software. The results of this study partially show that accounting profits have a positive effect on stock returns, cash flow and return on assets have no effect on stock returns.
Analisis Harga Wajar Saham Menggunakan Analisis Fundamental dalam Keputusan Investasi Saham Fitri Sabiyla Yassarah; Sumarno Manrejo; Bambang Prayogo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i1.850

Abstract

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).
Co-Authors ACHMAD FAUZI Adinda Nova Octavia Amelia Destiyana Bambang Prayogo Cahyadi Husadha Divtyajeng Nurhaliza Fitri Sabiyla Yassarah Gilang Aditya Kurniawan Herlina Yuliyanti Inday Hardika Lissa Rahmawati Najwa Balqis Nazwa Febriyana Putri Pangaribuan, David Radina Amalia Maharani Rama Dwi Alghifari Rasim Rasim Rinda Fitaningsih Risyah Fauziah Yusrina Mutiara Adienda