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All Journal J-MACC : Journal of Management and Accounting Jurnal Bisnis Terapan Community Development Journal: Jurnal Pengabdian Masyarakat
Sutrisno, Marshela
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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PENGARUH GENDER, USIA, DAN PENDIDIKAN DIREKTUR UTAMA TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DI BURSA EFEK INDONESIA Jusuf, A An Arief; Sebastian, Novianto; Sutrisno, Marshela
Jurnal Bisnis Terapan Vol. 8 No. 1 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i1.6269

Abstract

The manufacturing industry plays a central role in the economies of developing countries, including Indonesia. Financial performance significantly impacts the assessment of a company's value. This research aims to analyze and gain a deeper understanding of how the gender, age, and educational level of Chief Executive Officers (CEOs) influence the performance of companies listed in the industrial sector on the Indonesia Stock Exchange (IDX). The characteristics of the study's population include companies in the industrial sector listed on the main board and development board of the IDX, which have published annual reports during the period 2012-2022. The data analysis methods employed involve pooled ordinary least squares and quantile regression. The Hannan-Quinn criteria are utilized to select the best equations for interpretation of the hypothesis testing results. Equations using quantile regression are selected for hypothesis testing. From the hypothesis testing results in this study, it can be concluded that the gender of the CEO has an impact on company performance, while the age and educational level of the CEO do not affect company performance. A negative trend is identified, where male CEOs tend to have a lower impact on company performance compared to their female counterparts in the CEO position.
PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI Sutrisno, Marshela; Setyarini, Yulia
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7717

Abstract

Tax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or not the influence of profitability, leverage, capital intensity, and ownership structure on tax aggressiveness. This study has a sufficient population of 49 technology companies listed on the IDX. Producing 88 samples in this study consisting of technology companies that meet the criteria during the period 2020 to 2023. The type of data used is secondary data obtained from the official website of each company or from the IDX website. The results of this study stated that the first variable profitability has no effect on tax aggressiveness. Then the second variable, leverage, has no effect on tax aggressiveness. The third variable capital intensity has no effect on tax aggressiveness. The fourth variable of institutional ownership affects tax aggressiveness. The last variable, namely managerial ownership, has an effect on tax aggressiveness.
PELATIHAN AKUNTANSI DASAR DI SMA SASANA BHAKTI KOTAMADYA SURABAYA Jusuf, A An Arief; Sutrisno, Marshela; Sebastian, Novianto; Vincentia, Meyshela; Daniel, Daniel
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29821

Abstract

Pelatihan akuntansi dasar di SMA Sasana Bhakti, yang diselenggarakan oleh tim dari Program Studi Akuntansi Universitas Widya Kartika, bertujuan untuk meningkatkan kompetensi akuntansi siswa dan mendukung Implementasi Kurikulum Merdeka. Program ini merespons kebutuhan akan keterampilan akuntansi di era globalisasi dan teknologi. Permasalahan utama di SMA Sasana Bhakti adalah metode pembelajaran akuntansi yang konvensional. Pelatihan ini memperkenalkan penggunaan teknologi seperti Ms. Excel dalam pencatatan transaksi dan pembuatan laporan keuangan, serta pendekatan pembelajaran interaktif. Metode pelatihan melibatkan survei awal, konsultasi dengan pihak sekolah, dan penyusunan modul akuntansi dasar. Pelatihan diikuti oleh 18 siswa kelas XI dan XII dengan materi mencakup teori akuntansi, praktek pencatatan transaksi, dan penyusunan laporan keuangan. Pendekatan interaktif, termasuk penggunaan quiz dan hadiah, meningkatkan antusiasme peserta. Hasil pelatihan menunjukkan peningkatan pemahaman dan keterampilan akuntansi siswa, meskipun terdapat tantangan dalam pemahaman konsep dan penggunaan aplikasi. Program ini berhasil meningkatkan kualitas pembelajaran akuntansi di SMA Sasana Bhakti dan memperkuat sinergi antar institusi pendidikan. Saran yang diberikan mencakup peningkatan fasilitas teknologi, pelatihan berkelanjutan, pendekatan interaktif, kolaborasi lebih lanjut, dan evaluasi berkala.
Co-Authors A An Arief Jusuf Daniel Daniel Sebastian, Novianto Vincentia, Meyshela Yulia Setyarini, Yulia