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All Journal E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Ricky Aprilianto Mulyana
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Kegiatan Magang sebagai Tax Intern di PT Mitra Adiperkasa Tbk Felicia Meli Fonnenti; Annisa Kanti; Fanny Anggraeni; Ricky Aprilianto Mulyana
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1899

Abstract

The Merdeka Internship Program aims to improve students' competence, experience and knowledge in the world of professional work. The Merdeka Internship Program was held at The Foodhall with the position of Tax. The work, responsibilities, and participation carried out during the Merdeka Internship Program are carrying out routine work such as equalizing PPH Article 23 and final PPH via SAP, approving PPH 23 deduction slips from vendors via the n2nb2b web. As for non-routine work, such as compiling competitors' financial statements, budgeting for store supplies, tenant sales records through MOKA, and compiling The Foodhall's stores area. The results of the internship program are carrying out a series of routine activities, project activities, and activities outside of work. From this program many things can be learned and used as provisions to enter the world of work.
PENGARUH TATA KELOLA PERUSAHAAN, CSR, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA Winnie; Ricky Aprilianto Mulyana
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2165

Abstract

The purpose of this research was to determine the effect of independence commissioners, managerial ownership, institutional ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earning management. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019-2021. The number of research samples is 153 companies. The sample selection technique in this research is purposive sampling and uses secondary data obtained from the official website of the Indonesia Stock Exchange. The data are tested and analyzed using multiple regression methods. The results of this study indicate that there is no influence between independence commissioners, managerial ownership, audit quality, corporate social responsibility, firm size, and environmental uncertainty on earnings management, while institutional ownership variables have an influence on earnings management.
Co-Authors Annisa Kanti Fanny Anggraeni Felicia Meli Fonnenti Winnie