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All Journal Profita : Komunikasi Ilmiah dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Economics & Islamic Finance Journal JPMB : Jurnal Pengabdian Masyarakat Berkelanjutan
Siti Sarpingah
Universitas Mercu Buana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Public Health Social Sciences

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PENGARUH RETURN ON ASSET, DEBT TO ASSET RATIO, DAN KONEKSI POLITIK TERHADAP AGRESIVITAS PAJAK Tubagus Indra Rahmadi; Siti Sarpingah
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v2i2.2627

Abstract

This research aims to know the influence of Return on Asset (ROA), Debt to Asset Ratio (DAR) and political connection on tax aggressiveness (Empirical Study of Various Industries Manufacturing Sector Listed on The Indonesia Stock Exchange on Year 2016 to 2020. In this study was selected using purposive sampling method. The population in this research are various industries manufacturing sector listed on the Indonesia Stock Exchange on year 2016 to 2020 totaling 53 firms. However, there is only 9 firm sample that meet the criteria. The number of samples that used in this study is 45 samples. The analytical method used in this study is multiple regression using SPSS version 20. The results of the study indicate that: Return on Asset (ROA) has a negative effect on tax aggressiveness. While Debt to Asset Ratio (DAR) and political connection have no effect on tax aggressiveness.
The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia Chairunisa, Mariyam; Sarpingah, Siti
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 2 (2024): ECIF Journal August 2024
Publisher : Baca Dulu Publisher

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Abstract

This study examines The Influence of Audit Quality and Company Size on Earnings Management moderated by the Audit Committee at Islamic Commercial Banks in Indonesia in the 2016 – 2021 period. There are many reasons for management to carry out earnings management, among others due to the conflict of interest that occurs between management as an agent and investors as principals which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial statements, so that financial reports can mislead the user when they are supposed to be useful for the user. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of this study indicate that Audit Quality has no significant effect on earning management, while the company size has a significant effect on earning management. The existence of audit committee as a moderating variable does not affect the relationship between Audit Quality and company size on earning management.This research is expected to be a reference for further research. This research is expected to be a reference for further research.
The Influence of Board of Directors Characteristics on Corporate Financial Distress Sri Purwaningsih; Rista Bintara; Siti Sarpingah
Jurnal Riset Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v3i1.3027

Abstract

This study is based on complementary proposals between agency theory based on the behavioral characteristics of the board of directors. The research examines whether gender diversity on the board, board size, expertise, and board compensation costs affect the likelihood of financial distress of companies. This research falls into the third stage of TKT measurement, which is the proof-of-concept of functions and/or important characteristics analytically and experimentally. This type of research employs a quantitative approach method with combined time series and cross-sectional data (Panel Data). The data collection technique used is secondary data collection, where data is collected from previously existing data. The sample companies in Indonesia listed on the IDX during the period 2019 to 2022. The data analysis method uses the Eviews 12 analysis tool. Research on the characteristics of the Board of Directors and its impact on the financial distress of companies can provide valuable insights into how corporate practices and financial decision-making contribute to the achievement of sustainable development goals (SDGs-8). Based on the research results, it was found that from all the characteristics of the board of directors measured, the accounting expertise possessed by the board of directors had a negative effect on the Company's financial difficulties. While other characteristics did not affect the Company's financial difficulties.
Penguatan Sistem Manajemen Keuangan Melalui Peningkatan Kemampuan Perhitungan Harga Pokok Produksi Dirman, Angela; Sarpingah, Siti; Utami, Siska Widia
Jurnal Likhitaprajna Vol 9 No 1 (2025)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v9i1.732

Abstract

In the business world, competition between companies is natural. Each company strives to offer its own unique product offerings. In addition to competing on quality, they also compete on price, as only the highest-quality and lowest-priced products are most sought after and sought after by consumers. Education level, business training, and previous managerial experience can also influence the accounting information reflected in accounting records. Therefore, a lack of education or business management training can make it difficult for entrepreneurs to advance their businesses due to a lack of accurate financial information, leading to ineffective and uncontrolled decision-making. Considering the fact that many small and medium-sized enterprises (SMEs) in the surrounding area are incapable of managing their finances, we were motivated to provide training on calculating COGS and determining selling prices, which can serve as additional knowledge for MSME entrepreneurs. Our community service activities demonstrate Mercubuana University's commitment to the surrounding environment. This is a manifestation of Mercubuana University's efforts to benefit the surrounding community, known as Corporate Social Responsibility (CSR). This community service activity has successfully provided counseling, training, and practical training on calculating the cost of goods manufactured to target partners. The knowledge transfer, covering technological aspects, calculation processes, and preparing simple financial reports, was effective and understood by the participants. Overall, this activity went smoothly and is expected to contribute to improving the economy of the residents of North Kembangan Village.
Understanding Tax Avoidance Behavior: The Interplay of Audit Quality, Company Size, and Audit Committee in Islamic Commercial Banks in Indonesia Chairunisa, Mariyam; Sarpingah, Siti
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 16, No 1 (2023)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2023.v16i1.003

Abstract

Taxation plays a pivotal role in the economy as it constitutes the primary source of revenue for a nation, Indonesia included. By imposing taxes across all sectors, it undoubtedly fuels developmental endeavors. In this research, we investigate how audit quality and company size influence tax avoidance, with the moderation of audit committees, within Islamic commercial banks operating in Indonesia between 2016 and 2021. One of the highest state revenues is supported by the taxation sector. Tax revenues are used to finance state spending as well as for state development. Efforts to optimize tax sector revenue are not without obstacles. Companies tend to take action to minimize or minimize tax costs by exploiting weaknesses in tax regulations, one of the actions taken is tax avoidance.. The research method used is the saturated sample method which uses secondary data in the form of annual reports of fourteen Islamic commercial banks in Indonesia that provide Annual Reports. The data obtained were processed by multiple linear regression analysis using SPSS statistical tools. The results of the study state that audit quality has a significant and negative effect on tax avoidance. However, company size has no effect on tax avoidance. The audit committee can strengthen the relationship between audit quality and tax avoidance. On the other hand, the audit committee is not able to strengthen the effect of company size on tax avoidance. This research is expected to be a reference for further research.
PKM BUDIDAYA TANAMAN BUNGA TELANG DI MERUYA SELATAN Anggraini, Wahyu; Sarpingah, Siti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30995

Abstract

Bunga telang memiliki nama latin Clitoria ternatea yang juga dikenal sebagai asian pigeonwings, bluebellvine, blue pea, cordofan pea atau darwin pea. Tanaman bunga telang saat ini sudah jarang dijumpai. Tanaman ini dahulu banyak ditanam di halaman rumah baik sebagai hiasan karena bunganya yang indah juga dapat dimanfaatkan sebagai obat untuk penyakit mata. Saat ini bunga telang tidak hanya diketahui sebagai obat penyakit mata namun banyak manfaat lain yang tidak kalah bergunanya. Oleh karena itu tanaman bunga telang menjadi alternative dalam pembudidayaan tanaman yang dapat dilakukan di tiap-tiap keluarga. Pada kegiatan pengabdian masyarakat ini, kami mencoba untuk menyajikan budidaya tanaman tanaman telang yang diharapkan akan bermanfaat bagi setiap keluarga terlebih lagi dapat meningkatkan penghasilan bagi keluarga apabila bunga telang ini diperjualbelikan. Kegiatan ini merupakan kegiatan memberikan pengetahuan khususnya dalam budidaya dan manfaat tanaman bunga telang. Calon peserta adalah ibu-ibu peserta PKK Meruya Selatan. Kegiatan ini dimaksudkan untuk menambah pengetahuan ibu-ibu dalam menambah penghasilan keluarga dengan menanam sendiri tanaman bunga telang dan dapat dijual untuk menambah penghasilan keluarga
PENTINGKAH UMKM MENGHITUNG HARGA POKOK PENJUALAN? Siti Sarpingah; Angela Dirman
Jurnal Pengabdian Masyarakat Berkelanjutan Vol. 2 No. 1 (2026): Jurnal Pengabdian Masyarakat Berkelanjutan (JPMB), Februari 2026
Publisher : Yayasan Nusa Cendekia Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64020/jpmb.v2i1.19

Abstract

In determining the selling price, Micro, Small, and Medium Enterprises (MSMEs) often inaccurately include certain cost components beyond raw materials, such as gas, electricity, and labor wages—including compensation for the business owner themselves. Therefore, understanding how to calculate the Cost of Goods Sold (COGS) is essential for MSME actors to set the right selling price for their products or services. This involves calculating all the elements used in the production of goods or services, as well as other supporting variable costs, and then adding a desired profit margin or percentage. This Community Service program was provided to MSME actors in the Kembangan Utara area, focusing on processed products made from purple sweet potatoes as an alternative product for sale. The purpose of this Community Service activity is to educate MSME actors on how to calculate and determine the Cost of Goods Sold (COGS) more accurately. The Outcome of this Community Service were publication on Mass Media, Youtube, and journal publication and HKI.
Co-Authors Angela Dirman Mariyam Chairunisa Raden Mohamad Herdian Bhakti Rista Bintara Siska Widia Utami Tubagus Indra Rahmadi Wahyu Anggraini, Wahyu