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All Journal Jurnal Ekonomi Manajemen Sistem Informasi Dinasti International Journal of Education Management and Social Science Journal of Accounting and Finance Management (JAFM) Ranah Research : Journal of Multidisciplinary Research and Development
Merna Surjadi
Universitas Bunda Mulia, Jakarta, Indonesia
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mata Kuliah Management Accounting Merna Surjadi; Tandry Whittleliang Hakki; Silviana Sagita
Ranah Research : Journal of Multidisciplinary Research and Development Vol. 7 No. 1 (2024): Ranah Research : Journal Of Multidisciplinary Research and Development (Novembe
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/rrj.v7i1.1094

Abstract

Every prospective student in determining their choice to continue their education in college and choosing a study program is certainly influenced by many factors, both factors from within the individual and factors from outside the individual. In general, every prospective student determines their choice of a study program based on their preferences, interests, talents, or abilities in that field. Because what they choose will determine the next steps in their lives. This study aims to analyze the influence of Emotional Intelligence and Intellectual Intelligence and Student Understanding on Student Interest in Management Accounting Courses. This study uses a quantitative correlational method where sampling is done using the Slovin formula and using purposive sampling techniques and data collection methods through distributing questionnaires. The study uses SPSS 25.00 and hypothesis testing uses Multiple Regression Analysis. This study uses primary data conducted by distributing questionnaires to students in the cities of Jakarta and Bandung. The results of the study indicate that Emotional Anxiety has a significant effect on student interest in management accounting courses, intellectual intelligence has a significant effect on student interest in management accounting courses and student experience does not have a significant effect on student interest in management accounting courses.
Testing of MSME Financial Performance Model in Indonesia with Financial Technology Moderation and Green Innovation Towards Advanced Indonesia Tandry Whittleliang Hakki; Merna Surjadi; Jocelyn Jocelyn
Dinasti International Journal of Education Management And Social Science Vol. 6 No. 1 (2024): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i1.3262

Abstract

Medium enterprises are a fairly important part of the business sector in playing a real role in various economic interests in national development, especially for the creation of businesses and jobs, especially after the Covid-19 pandemic in 2023. This is supported by the Ministry of Tourism and Creative Economy, which was stated by the Minister of Tourism and Creative Economy/Head of the Tourism and Creative Economy Agency, Mr. Sandiaga Salahuddin Uno, who said that tourism and creative economy actors, especially in the MSME sector, must continue to hone their digital technology skills to boost the economy and create jobs. Based on this phenomenon, researchers are interested in researching digital technology and green innovation in the MSME sector in Indonesia. This study aims to analyze the influence of Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. Where in this study, Financial Technology and Green Innovation, which are supporting factors in addition to advances in information technology, are used as moderating variables between the variables: Strategic Management Accounting, MSME Digitalization, and Leadership Quality on MSME Financial Performance. This study uses primary data conducted by distributing questionnaires to Micro, Small, and Medium Enterprises in several major cities in Indonesia, such as the target of this study, namely MSMEs in the cities of Jakarta, Denpasar, Bandung, Surabaya and Medan. The results of the study indicate that MSME Digitalization and Leadership Quality have a significant effect on MSME financial performance, but Strategic Management Accounting does not have a significant effect on MSME financial performance. Financial Technology strengthens the influence of MSME Digitalization and leadership quality on MSME financial performance but Financial Technology does not strengthen Strategic Management Accounting on MSME financial performance. Green innovation strengthens the influence of MSME digitalization on MSME financial performance but Green innovation does not strengthen the influence of Strategic Management Accounting and Leadership Quality on MSME Financial Performance
Tax Awareness, Tax Sanctions, and Tax Evasion: The Role of Tax System Moderation in Indonesia Tandry Whittleliang Hakki; Jobrinson Simanungkalit; Merna Surjadi; Marshia Loanza
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 4 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Maret - April 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i4.6247

Abstract

The Ministry of Tourism and Creative Economy has set a target to mentor 100 startups through the IndoBisa 2024 program. Young entrepreneurs in the early stages of their businesses need tax education to become compliant taxpayers and avoid engaging in tax evasion. This study aims to analyze the influence of Tax Awareness and Tax Sanctions on young entrepreneurs' intention to evade taxes, as well as to examine the moderating role of the Taxation System. A quantitative approach was employed using primary data collected from members of HIPMI in Jakarta and East Java. The sampling technique used was purposive sampling. Hypotheses were tested using multiple linear regression analysis with the help of SPSS. The results show that: (1) Tax Awareness does not have a significant effect on tax evasion intention; (2) Tax Sanctions have a positive and significant effect on tax evasion intention; (3) the Taxation System does not moderate the relationship between Tax Awareness and tax evasion intention; and (4) the Taxation System strengthens the influence of Tax Sanctions on tax evasion intention.
Keputusan Investasi Perusahaan FCMG Saat Era Endemik Covid-19 Yang Dimoderasi Firm Performance Merna Surjadi; Tandry Whittleliang Hakki; Christian Suryadi
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 1 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i1.2695

Abstract

The investment process is a process when investors make decisions about the business or business sector to be chosen, how profitable it is if investors make investments, and when investments should be implemented to generate profits in the future. Investors who invest in stocks aim to maximize returns. This study aims to examine the Influence of Investment Decisions, Company Growth and Company Size on Stock Returns. Then the researcher also analyzed the role of firm performance as a moderation of the influence of Investment Decisions, Company Growth, and Company Size on stock returns. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Investment Decisions have a significant effect on Stock Returns, Company Growth does not affect Stock Returns, Company Size has a significant effect on Stock Returns, Company Performance strengthens the influence of Investment Decisions on Stock Returns, Company Performance does not strengthen the influence of Company Growth on Stock Returns, Company Performance strengthens the influence of Company Growth on Stock Returns
Pengaruh Risiko Bisnis, Kualitas Audit Terhadap Kinerja Perusahaan Dengan Agresivitas Pajak Sebagai Intervening Merna Surjadi; Tandry Whittleliang Hakki; Therianty Surya Pranoto
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.2696

Abstract

Perusahaan yang baik harus mampu mengontrol potensi finansial maupun potensi non-finansial dalam memaksimalkan kinerja perusahaan untuk eksistensi perusahaan dalam jangka panjang. Memaksimalkan kinerja perusahaan sangat penting artinya bagi suatu perusahaan, karena dengan memaksimalkan kinerja perusahaan berarti juga memaksimalkan kemakmuran pemegang saham yang merupakan tujuan utama dari suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh risiko bisnis, kualitas audit, agresivitas pajak terhadap kinierja perusahaan yang dilakukan perusahaan. Pada penelitian ini mengambil populasi penelitiannya pada perusahaan sektor financial yang terdaftar di Indonesia Stock Exchange periode 2019-2021. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan perusahaan yang dijadikan sampel. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Sampel dipilih dengan menggunakan metode purposive sampling. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda.  Hasil penelitian menunjukkan bahwa Hasil penelitian menunjukkan bahwa Risiko bisnis, Kualitas Audit, dan Aggresivitas Pajak berpengaruh signifikan terhadap kinerja perusahaan. Kemudisan, Risiko Bisnis berpengaruh terhadap kinerja perusahaan melalui agresivitas pajak sebagai Intervening dan Kualitas Audit berpengaruh terhadap kinerja perusahaan melalui agresivitas pajak sebagai Intervening.
The Effect Of Corporate Values, Conservatism, And Earnings Quality On Audit Opinion Going Concern Merna Surjadi; Dianmonalisa Sofianty; Tandry Whittleliang Hakki; Pricilla Pohan
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.690

Abstract

Financial Report is the final result of the accounting cycle which is a record of financial information used to describe the financial condition of the company as information for external and internal parties of the company. The purpose of the report is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of the report in making economic decisions (Minerva et al., 2020). Earnings quality is often associated with the quality of financial statement audits. the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered the profit generated by the company is stable. So this will attract management's interest in practicing going concern audit opinions. This study aims to test two influences, namely the influence of Company Value and conservatism on the going concern audit opinion carried out by the company and the influence of Company Value and conservatism on Earnings Quality. This study took the research population from financial sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used in this study is secondary data in the form of financial reports of companies that are used as samples. The research method used in this study is a quantitative research method. The sample was selected using the purposive sampling method. For hypothesis testing, this study uses multiple linear regression analysis. Based on the results of this study, it shows that Firm Value and Earnings Quality has an effect on the Audit Opinion Going Concern, But Conservatism has not effect on Opinion Audit Going Concern. This explains that with the high value of the company, the tendency not to do a going concern audit opinion is greater, because a good company value is considered to be a stable profit generated by the company. So this will attract management's interest in practicing going concern audit opinions.
Co-Authors Christian Suryadi Dianmonalisa Sofianty Jobrinson Simanungkalit Jocelyn Jocelyn Marshia Loanza Pricilla Pohan Silviana Sagita Tandry Whittleliang Hakki Tandry Whittleliang Hakki Therianty Surya Pranoto