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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset Mahasiswa Manajemen (JRMM) KEUNIS MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Aktiva : Jurnal Akuntansi dan Investasi Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen Jurnal Proaksi Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Humanism : Jurnal Pengabdian Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Tourism Economics and Policy Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Indonesian Journal of Contemporary Multidisciplinary Research Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi dan Keuangan
Indiraswari, Susmita Dian
Universitas PGRI Kanjuruhan Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Gender Diversification in The Perspective of Accounting Fraud: A Literature Review Study Susmita Dian Indiraswari; Lilik Purwanti
Indonesian Journal of Contemporary Multidisciplinary Research Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/modern.v2i3.3938

Abstract

Gender diversification or gender diversity refers to efforts to increase the representation and participation of individuals from diverse gender backgrounds in the workplace. Accounting fraud, on the other hand, refers to practices carried out by individuals or organizations to manipulate financial information for personal or organizational gain. This article provides an overview of gender diversification in the perspective of accounting fraud using a qualitative approach and literature review method. Content analysis is the analysis technique used in this literature review research to prevent possible misinterpretation due to the researcher's lack of knowledge or insufficient information in the literature. The research report is written in a simple and easy-to-understand language, considering the researcher's limitations in conducting an in-depth and detailed study. The principle of simplicity and ease is applied to ensure that the content of the counseling and guidance program evaluation report can be easily understood by readers
PENGARUH PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Nida Putri Rahmayanti; Rizky Mega Arini; Susmita Dian Indiraswari; Rifdah Riyan Dara
Al-Kalam Jurnal Komunikasi, Manajemen dan Bisnis Vol 10, No 2 (2023): JULI : AL KALAM JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-kalam.v10i2.11437

Abstract

This study aims to determine the effect of tax knowledge and tax sanctions on taxpayer compliance. The results showed that tax knowledge had an effect on taxpayer compliance, and tax sanctions also had an effect on taxpayer compliance. This proves how important knowledge of taxation is so that taxpayers understand how the rules, calculations and reporting of taxation. In addition, tax sanctions are also important to provide a deterrent effect on taxpayers who are not disciplined in paying taxes.
Moderasi Financial Attitude pada Financial Literacy dan Risk Tolerance terhadap Keputusan Investasi Susmita Dian Indiraswari; Supami Wahyu Setiyowati
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 10 No 2: Juli - Desember (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2023.010.02.13

Abstract

Investment decisions as a decision are called capital budgeting, which is the whole process of planning and making decisions regarding spending with a long-term payback period or more than one year). With the right investment decision, it is hoped that someone can minimize investment risk and maximize the expected rate of return. This study aims to determine the effect of moderating financial attitudes on financial literacy, and risk tolerance on investment decisions in college capital market study group students in Malang City. This research uses quantitative research methods. The population used in this study were students from the Capital Market Study Group, totaling 266 students from 7 (seven) universities in Malang City. The sampling technique uses saturated sampling. Data collection techniques using a questionnaire. The data analysis technique uses Partial Least Square (PLS). The urgency of this research is that it is important for the younger generation to invest early. The results of this study indicate that financial literacy and risk tolerance affect investment decisions. Financial attitude moderates financial literacy with investment decisions. Financial attitudes do not moderate the relationship between risk tolerance and investment decisions.
Determination Of Local Own-Source Revenue (Pad) In Districts And Cities Across East Java Province In 2020-2021 INDIRASWARI, Susmita Dian
Journal of Tourism Economics and Policy Vol. 4 No. 2 (2024): Journal of Tourism Economics and Policy (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i2.1072

Abstract

This study aims to determine the effect of regional tax revenues, regional levies and results of separated regional wealth management on local own-source revenue (PAD) in regencies and cities throughout East Java in 2020-2021, either partially or simultaneously. This study uses a quantitative approach with multiple linear regression analysis methods, classical assumption tests, hypothesis testing and coefficient determination (R2). The results of this study show that simultaneously (test f) local taxes, regional fees and the results of regional wealth management which are decided to affect regional original income (PAD) in Regencies and Cities throughout East Java in 2020-2021. Meanwhile, partially (t test) the regional tax variable has an effect on regional original income (PAD) in Regencies and Cities throughout East Java in 2020-2021. The regional retribution variable has a positive effect on regional original income (PAD) in Regencies and Cities throughout East Java in 2020-2021. Meanwhile, the results of separated regional wealth management have no effect on regional original income (PAD) in regencies and cities throughout East Java in 2020-2021.
Leverage dan pertumbuhan aset terhadap profitabilitas dan nilai perusahaan Wahyu Setiyowati, Supami; Dian Indiraswari, Susmita
Jurnal Riset Pendidikan Ekonomi Vol. 9 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v9i1.9021

Abstract

This study aims to ascertain how leverage and the expansion of a company's asset base affect profitability and value. Food and beverage companies that are listed on the Indonesia Stock Exchange are the research's target audience. The time frame for the research is 2020–2022. Proportional sampling is the method used for sampling. There are forty companies in the sample. Smart PLS is what we utilize to analyze data. Empirical evidence indicates that a company's value is positively impacted by both growth and leverage. Debt and business expansion have little bearing on profitability. According to the study's findings, a company's assets do not always translate into higher profitability
Prasarana Peribadatan untuk Meningkatkan Nilai Ketuhanan di Mushola Warofi Gultom, Andri Fransiskus; Tursini, Umi; Indiraswari, Susmita Dian; Zakaria, Fahmi Arif
Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Juni
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/jpkm.v4i1.2356

Abstract

Upaya untuk meningkatkan ketakwaan iman memerlukan prasarana peribadata yang tersedia di tempat ibadah. Prasarana peribadatan tersebut diusahakan sebagai bentuk pengabdian yang didasarkan pada nilai Ketuhanan yang ada pada sila pertama Pancasila. Proyek pengabdian ini berfokus untuk pembuatan rak Al-quran yang bertujuan untuk mengimplementasikan nilai-nilai Ketuhanan yang ada pada diri warga negara Indonesia. Rak Al-quran ini akan dibuat dengan memanfaatkan bahan kayu untuk menciptakan tempat Ibadah yang lebih terawat dan lebih rapi dengan desain yang menarik. Dalam pengabdian ini, tim juga menyediakan prasarana lain berupa buku-buku yang bertema ketuhanan yang menyesuaikan tempat pengabdian. Hal tersebut mendasarkan pada wujud ketakwaan pada Ketuhanan Yang Maha Esa. Tim pengabdian melibatkan beberapa organ masyarakat dari berbagai latar belakang untuk berpartisipasi dalam pembuatan pengabdian rak dan penyediaan buku-buku bertema ketuhanan. Keterlibatan tersebut memperkuat rasa Ketuhanan dan gotong-royong dalam mewujudkan peran warga negara sekaligus warga agama (jamaah). Dengan pengabdian ini, tim berharap dapat memperkuat rasa peduli diantara masyarakat Indonesia, serta memberikan dampak positif bagi warga negara.
Pengaruh Ukuran Perusahaan, Struktur Modal, dan Likuiditas terhadap Nilai Perusahaan indiraswari, susmita dian
Jurnal Akuntansi dan Keuangan Vol. 12 No. 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.18466

Abstract

This research aims to determine the influence of company size, capital structure, and liquidity on firm value. This quantitative and verificative study uses an associative design. The population consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, totaling 40 companies. The sample was selected using purposive sampling, resulting in 14 companies. Data was collected through documentation (financial statements of the companies) accessed from http://www.idx.co.id. The data was analyzed using multiple linear regression analysis. The results of this study conclude that: Company size, capital structure, and liquidity have a significant simultaneous effect on the value of mining companies. Company size does not have a significant effect on the value of mining companies. Capital structure has a significant effect on the value of mining companies. Liquidity has a significant effect on the value of mining companies.
PENGARUH EARNING PER SHARE, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP HARGA SAHAM PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Fifa, Masruro Yula; Sari, Ati Retna; Indiraswari, Susmita Dian
Bisnis-Net Vol 7, No 1: JUNI 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i1.4300

Abstract

Harga saham sangat penting bagi perusahaan karena digunakan untuk menarik investor agar berinvestasi. Tujuan dari penelitian ini adalah untuk mengetahui apakah earning per share, leverage, dan financial distress mempengaruhi harga saham. Penelitian ini terdapat 9 populasi perusahaan transportasi dari 49 perusahaan yang terdaftar di Bursa Efek Indonesia pada 2019-2022 dan telah dipilih berdasarkan kriteria yang ditentukan. Analisis data penelitian ini menggunakan metode SPSS dengan pendekatan kuantitatif. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh earning per share dan financial distress terhadap harga saham. namun, harga saham pada rasio leverage tidak berpengaruh. Penelitian ini dapat digunakan oleh perusahaan unutk meningkatkan kinerja sehingga harga saham meningkat dan investor tertarik untuk berinvestasi.
PENGARUH ROA DAN NPM TERHADAP RETURN SAHAM Rahmayanti, Nida Putri; Yousida, Imawati; Indiraswari, Susmita Dian
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.512

Abstract

This research aims to examine the effect of return on assets (ROA), net profit margin (NPM) on stock returns listed in food and beverage companies listed on the IDX for the 2018-2021 period. The statistical tool used in this research is Eviews version 12. The research results show that ROA has an effect on stock returns, and NPM has no effect on stock returns.
Efektivitas Sosialisasi Hak Kekayaan Intelektual dalam Meningkatkan Kesadaran dan Daya Saing Usaha Mikro Kecil dan Menengah di Desa Tajinan Zakaria, Fahmi Arif; Tursini, Umi; Gultom, Andri Fransiskus; Indiraswari, Susmita Dian; Anas, Dimas Emha Amir Fikri
Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): Desember
Publisher : Actual Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56393/jpkm.v4i2.2698

Abstract

Kegiatan ini bertujuan untuk meningkatkan kesadaran dan pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Tajinan terkait Hak Kekayaan Intelektual (HKI), khususnya dalam pendaftaran merek dagang. Metode yang digunakan meliputi ceramah, diskusi interaktif, dan simulasi pendaftaran merek, dengan pendekatan partisipatif yang melibatkan 26 perwakilan UMKM dari berbagai bidang usaha, termasuk kuliner, kerajinan tangan, dan perdagangan. Hasil survei menunjukkan peningkatan signifikan dalam pemahaman peserta, di mana tingkat kesadaran tentang pentingnya HKI naik dari 25% sebelum sosialisasi menjadi 80% setelah kegiatan dilaksanakan. Selain itu, 90% peserta memahami konsep dasar HKI dan 75% merasa lebih percaya diri untuk mendaftarkan produk mereka ke lembaga terkait. Meskipun demikian, kendala seperti biaya pendaftaran, prosedur administrasi yang rumit, dan minimnya pendampingan teknis pasca-sosialisasi masih menjadi hambatan utama. Kegiatan ini merekomendasikan adanya program lanjutan yang lebih intensif, seperti pendampingan teknis dan subsidi biaya pendaftaran HKI, untuk memastikan hasil yang berkelanjutan. Diperlukan kolaborasi berkelanjutan antara pemerintah, akademisi, dan lembaga pendamping untuk memastikan penerapan HKI yang efektif dan berkelanjutan.
Co-Authors Anas, Dimas Emha Amir Fikri Andri Fransiskus Gultom, Andri Fransiskus Anggraini, Leli Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza Dian Indiraswari Dima, Dewinson Didu Dimas Anas Dimas Emha Amir Fikri Anas Elok Lailia Kumala Fahmi Arif Zakaria Fauzan Fauzan Fifa, Masruro Yula Indiraswari, Dian Irma Irma Tyasari Izzalqurny, Tomy Rizky Lilik Purwanti Mochamad Fariz Irianto Nida Putri Rahmayanti Nofa Maulidiyah Rifdah Riyan Dara Rizky Mega Arini Setiyowati, Supami Wahyu Shodiq Auludin Rafiqu Hidayah Suparno Suparno Tursini, Umi Ulandari, Monica Novi Wadu, Ludovikus Bomans Yogivaria, Doni Wirshandono Yousida, Imawati Yovani Dalia