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All Journal Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Asia Pacific Fraud Journal Community Engagement and Emergence Journal (CEEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Interdisciplinary Social Studies Jurnal Applied Research in Management and Business Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Sosial
Melisa Anggraini
Universitas Nasional Karangturi Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Penerapan Kinerja Lingkungan Terhadap Return Saham (Studi Kasus pada Perusahaan-Perusahaan di Negara Berkembang Wilayah ASEAN yang Terdaftar di Bloomberg Periode 2014 – 2022) Gunawan, Devi Nathania; Anggraini, Melisa
Applied Research in Management and Business Vol. 4 No. 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v4i2.278

Abstract

Companies must consider environmental performance in the current global economic era in order to compete with other competitors. Environmental performance will provide signals for investors in their investment decisions that will affect the stock returns of related companies. The purpose of this study is to examine the influence of environmental performance on stock returns. The research method used is a quantitative research method using a paired sample t-test to see if there is a difference in stock returns when companies announce their environmental performance scores. The results of the study show that there is a difference in stock returns when companies announce their environmental performance scores.
ANALISIS PERAN KUALITAS AUDIT DAN AUDIT TENURE, TERHADAP AUDIT REPORT LAG Dila Aprilia; Dwi Hayu Estrini; Melisa Anggraini
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14747

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas audit dan audit tenure terhadap audit report lag pada sektor Perbankan yang terdaftar di BEI tahun 2021-2023. Metode penelitian ini menggunakan penelitian kuantitatif dengan populasi sebanyak 47 perbankan, dan sampel yang masuk kreteria penelitian sebanyak 46 perbankan. Teknik sampling menggunakan purposive sampling yaitu penentuan sampel dengan kriteria; perbankan pada kurun 2021-2023 yang terdaftar di BEI, memakai rupiah sebagai valuta pelaporan, menerbitkan laporan keuangan tahunan secara konsisten selama periode penelitian 2021-2023. Analisis data menggunakan regresi linier berganda, berbantuan SPSS versi 23. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh signifikan terhadap audit report lag. Hal ini dapat dilihat dari nilai t test bernilai |4,086| (bertanda negative) > t tabel yaitu bernilai 1,984 dan nilai signifikansi 0,000 < alpha 0,05 (Signifikan). Hasil penelitian menunjukkan bahwa audit tenure tidak berpengaruh siterhadap audit report lag. Hal ini dapat dilihat dari nilai t test bernilai |0,618| (bertanda negative) < t tabel yaitu bernilai 1,984 dan nilai signifikansi 0,538 > alpha 0,05 (Tidak Signifikan).
Pengaruh Kesadaran Perpajakan, Pemahaman Perpajakan, Sanksi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Wibowo, Luhur Hendrawan; Anggraini, Melisa Anggraini; Santoso, Tiara Rani
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 2: Vol 7 No 2
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v8i1.21001

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh kesadaran perpajakan, pemahaman perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak pelaku UMKM di Kota Semarang.Metode Penelitian: Pendekatan yang digunakan adalah kuantitatif deskriptif dengan data primer yang diperoleh melalui kuesioner. Populasi penelitian terdiri dari pelaku UMKM di Kota Semarang yang terdaftar di KPP Kota Semarang. Sampel yang digunakan sebanyak 64 pelaku UMKM yang memenuhi kriteria tertentu, seperti memiliki usaha minimal 2 tahun dan modal usaha 1-10M. Teknik analisis yang digunakan adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji kelayakan model (uji F, uji t, dan koefisien determinasi).Originalitas: Penelitian ini memberikan wawasan baru mengenai faktor-faktor yang mempengaruhi kepatuhan pajak pelaku UMKM di Kota Semarang, dengan mengkombinasikan teori perilaku berencana (TPB) dalam konteks UMKM dan perpajakan.Hasil Penelitian: Hasil penelitian menunjukkan bahwa meskipun ada hubungan teoritis antara kesadaran, pemahaman perpajakan, sanksi, dan kualitas pelayanan dengan kepatuhan pajak, faktor-faktor tersebut tidak berpengaruh signifikan pada pelaku UMKM di Kota Semarang. Ketidakpercayaan terhadap sistem perpajakan, prosedur rumit, dan ketidakadilan menjadi hambatan utama.Implikasi: Implikasi dari penelitian ini adalah pentingnya perbaikan sistem perpajakan dengan penyederhanaan prosedur, peningkatan literasi perpajakan, dan penerapan sanksi yang adil untuk mendukung kepatuhan pajak pelaku UMKM. Research Objective: This study aims to analyze the influence of tax awareness, tax understanding, tax sanctions, and service quality on the tax compliance of MSME taxpayers in Semarang City.Research Method: The approach used is descriptive quantitative with primary data collected through questionnaires. The research population consists of MSME actors in Semarang City who are registered with the Semarang Tax Office (KPP). The sample consists of 64 MSME actors who meet certain criteria, such as having a business for at least 2 years and business capital between 1-10 million. The analysis techniques used include descriptive statistical analysis, data quality tests, classical assumption tests, and model feasibility tests (F-test, t-test, and coefficient of determination).Originality: This study provides new insights into the factors influencing tax compliance among MSME actors in Semarang City, by combining the Theory of Planned Behavior (TPB) in the context of MSMEs and taxation.Research Findings: The results show that, despite the theoretical relationship between tax awareness, tax understanding, sanctions, and service quality with tax compliance, these factors do not significantly influence MSME actors in Semarang City. Distrust in the tax system, complex procedures, and perceived unfairness are the main barriers.Implications: The implications of this study highlight the importance of improving the tax system by simplifying procedures, enhancing tax literacy, and implementing fair sanctions to support tax compliance among MSME taxpayers.
HOW INVESTMENT ACTIVITY AND CORPORATE GOVERNANCE AFFECT THE DISCLOSURE OF ESG Anggraini, Melisa; Darsono, Darsono; Octavio, Danes Quirira
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: This research investigates the impact of corporate governance elements and corporate investment activity on ESG disclosure in companies from Asia Pacific Emerging Markets. Methods: The study analyzes a sample of 150 companies from Asia Pacific Emerging Market countries over the period 2015–2022, yielding a total of 1200 observations. The Generalized Method of Moments-Difference (GMM-DIFF) is employed to test the hypothesis. Four independent variables related to corporate governance and one variable representing investment activity are used. Findings: The results show that investment in property, plant, and equipment assets, as well as the presence of audit committees, positively affect ESG disclosure in these markets. Conclusion: The findings highlight the significance of both asset investment in property, plant, and equipment and the role of audit committees in enhancing ESG disclosure among firms in Asia Pacific Emerging Markets. Novelty/Originality: To the best of our knowledge, this is the first study to examine the influence of property, plant, and equipment asset investment as a determinant of ESG disclosure in Asia Pacific Emerging Countries.
Pendampingan Pelaporan Keuangan Melalui Platform Digital pada UMKM Binaan “Nasi Merah Bu Retno” Sulistyawati, Ayu Sarah; Anggraini, Melisa; Estrini, Dwi Hayu; Najmuddin, Ahmad Bebin; Santoso, Tiara Rani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5980

Abstract

Penyusunan laporan keuangan merupakan tantangan yang harus dihadapi pelaku UMKM “Nasi Merah bu Retno Semarang”. Hal ini dikarenakan keterbatasan terkait pengetahuan akuntansi digital. Tujuan dilakukan pendampingan pengabdian masyarakat bagi UMKM sebagai upaya memberikan kemajuan pada pengembangan bisnisnya dan mampu bersaing dengan UMKM lainnya, sehingga melalui pembinaan penggunaan teknologi digital, mampu menghasilkan laporan keuangan yang relevan, efektif dan efisien. Metode pendampingan yang dilakukan adalah melalui observasi, sosialisasi dan praktik langsung dalam bentuk pelatihan penggunaan aplikasi Buku Warung mulai dari pencatatan transaksi harian hingga pembuatan laporan keuangan yang lebih terstruktur. Hasil dari pendampingan ini menunjukkan mitra UMKM Nasi Merah Bu Retno yang terletak kelurahan Bugangan, Semarang Timur berhasil memberikan dampak positif terhadap pengelolaan keuangan usaha tersebut. Menggunakan aplikasi digital, proses pencatatan transaksi menjadi lebih terstruktur, efisien, dan dapat dilakukan secara real-time, sehingga memungkinkan pemilik usaha untuk memantau kondisi keuangan dengan lebih akurat dan up-to-date
The Role of Organizational Governance and Environmental Social Performance on Fraud Tendency Anggraini, Melisa; Estrini, Dwi Hayu; Rahayu, Puspita Puji
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.360

Abstract

This study aims to analyze the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The sample of this research consists of 121 companies from the Asia Pacific Emerging Market and listed on Bloomberg’s database from 2016 to 2022. The multiple regression analysis is conducted to examine the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The findings of this study showed that independent boards of commissioners and managerial ownership don’t affect fraud, but social-environmental performance does. This study contributes to the existing literature by providing evidence on the global market and how the elements of corporate governance and social environmental performance can affect fraud. This study also supports the stakeholder theory, which proposes that when a company makes social environmental performance a strategic orientation of the company, then fraud can be minimized because the company is not just responsible for itself but also for the other stakeholders.
Penguatan Literasi Keuangan Gen Z Di SMK Swadaya Semarang Najmuddin, Ahmad Bebin; Santoso, Tiara Rani; Anggraini, Melisa; Sulistyawati, Ayu Sarah; Estrini, Dwi Hayu
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.5446

Abstract

Literasi keuangan merupakan kemampuan individu memahami dan mengelola aspek keuangan pribadi secara efektif yang meliputi perencanaan anggaran, menabung berinvestasi serta memahami risiko dan utang. Penelitian ini memiliki tujuan untuk mengedukasi siswa mengenai pentingnya literasi keuangan yang dapat berguna bagi masa depan Pelaksanaan kegiatan dilakukan di SMK Swadaya Semarang yang melibatkan guru dan siswa sejumlah 45 peserta. Hasil riset yang diperoleh literasi keuangan di SMK Swadaya masih ditahap less literate. Adanya pemberian materi literasi keuangan dapat meningkatkan ke tahap sufficient literate. Literasi keuangan bersifat sufficient literate akan membuat karakter yang baik bagi siswa dalam membuat keputusan mengelola keuangannya, selain itu juga dapat mengurangi risiko utang yang tidak terkontrol atau investasi yang berisiko sangat tinggi. Peningkatan literasi keuangan siswa dapat memberikan dampak positif dalam pengambilan keputusan keuangan yang bijak, mencegah perilaku konsumtif, dan mempersiapkan siswa menghadapi tantangan ekonomi di masa depan.
GENDER DALAM TATA KELOLA PERUSAHAAN : AKANKAH MEMPERSINGKAT AUDIT DELAY? Trianto, Muhammad Agil; Anggraini, Melisa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5815

Abstract

Governance in a company is a system used by a firm to keep its operations sustainable. One of the important elements of corporate governance is gender diversity in the corporate governance structure, including the board of directors, audit committee, and CEO gender. The purpose of this research is to determine if audit delays are affected by gender diversity in corporate governance. Utilizing quantitative methodologies and secondary data, this study puts the idea to the test. Secondary data comes from the Indonesia Stock Exchange-listed financial accounts of the manufacturing company from 2021–2024. Female chief executive officers, female representation on boards of directors, and audit committee diversity are the three independent variables in this study. The data was examined using multiple regression analysis, using the audit delay as the dependent variable. The results of this research suggest that gender diversity in the audit committee, the number of women on the board of directors, and the existence of female CEOs had no effect on audit delays.
Peran Kepemilikan Manajerial dalam Praktik CSR Terhadap Penghindaran Pajak Florensia Reviana; Anggraini, Melisa
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8626

Abstract

Artikel ini bertujuan untuk mengevaluasi dan menelaah data terkait dampak kepemilikan terhadap hubungan antara praktik pengungkapan tanggung jawab sosial dan lingkungan perusahaan dengan tarif efektif pajak pada korporasi yang beroperasi di kawasan ASEAN. Penelitian ini mengadopsi pendekatan kuantitatif dengan memanfaatkan data sekunder. Sebanyak 81 perusahaan dijadikan sampel penelitian yang dipilih melalui metode purposive sampling. Dalam studi ini, variabel terikat yang dianalisis adalah praktik penghindaran pajak, sedangkan variabel bebas dan moderasi yang diamati mencakup praktik tanggung jawab sosial perusahaan (CSR) serta kepemilikan manajerial. Temuan dari penelitian ini mengindikasikan bahwa pengungkapan sosial dan lingkungan memiliki pengaruh negatif terhadap kecenderungan perusahaan dalam menghindari pajak. Di sisi lain, kepemilikan manajerial terbukti tidak memberikan dampak yang signifikan terhadap praktik penghindaran pajak. Selain itu, kepemilikan manajerial juga tidak memperkuat atau memperlemah hubungan antara praktik pengungkapan sosial dan lingkungan dengan penghindaran pajak.
Peran Gender Diversitas dalam Meningkatkan Kolaborasi Komite Audit dan Kepemilikan Manajer Terkait Kinerja Lingkungan: Audit Putri, Sherin Kristina; Anggraini, Melisa
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4313

Abstract

Environmental performance has become a focus for investors because it reflects the company's responsibility towards the natural ecosystem and its surroundings. Environmental performance has become one of the components that influences investment decisions. One of the components that influences environmental performance is governance and gender diversity. This study examines the role of gender diversity in strengthening the relationship between the audit committee and managerial ownership on the company's environmental performance. This study covers all companies from various sectors listed on Bloomberg in 2015 - 2022. The analysis method used in this study uses a quantitative method using secondary data. The results of the study indicate that management ownership significantly affects social and environmental performance. In addition, gender diversity will strengthen the relationship between managerial ownership and environmental performance. These findings highlight the importance of women's inclusion in supervisory and managerial positions to improve the company's environmental responsibility. Thus, this study makes an important contribution to the literature on corporate governance and environmental performance, as well as providing practical implications for companies and policy makers in developing strategies to improve environmental sustainability through gender diversity.
Co-Authors Agnes Ivena Engracia Agnes Ivena Engracia Ahmad Bebin Najmuddin Ayu Sarah Sulistyawati Bonaventura Hendrawan Maranata Danes Quirira Octavio Darsono Darsono David Handoko Haryanto Dila Aprilia Dini Vai Satriani Manurung Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Dwi Hayu Estrini Estrini Febe Tri Sinta Dewi Florensia Reviana Fransiskus Selamat Putra Zebua Fransiskus Selamat Putra Zebua Giovani Anggasta Gunawan, Devi Nathania Indra Sukma Subagio Indra Sukma Subagio Indra Sukma Subagyo Pradipta Risma Rukma Ardi Puspita Puji Rahayu, Puspita Puji Putri, Sherin Kristina Rahel Ezra Yobelina Santoso, Tiara Rani Tiara Rani Santoso Trianto, Muhammad Agil Wibowo, Luhur Hendrawan Wulandari Wulandari Wulandari