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All Journal SEIKO : Journal of Management & Business Tangible Journal Pattimura Proceeding : Conference of Science and Technology Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi Sektor Publik
Surianto, Nurul Maghfirah
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Environmental Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Other

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Pengaruh Tunneling Incentive, Mekanisme Bonus dan Leverage terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi Surianto, Nurul Maghfirah; Kartini, Kartini; Indrijawati, Aini
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5033

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing dan bagaimana pengaruh tax Minimization sebagai variabel yang memoderasi hubungan antara tunneling incentive, mekanisme bonus, dan leverage terhadap transfer pricing. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini dilaksanakan pada perusahaan pertambangan yang listing di Bursa Efek Indonesia (BEI) periode 2019-2022. Data penelitian berupa laporan tahunan yang diperolah dari website resmi Bursa Efek Indonesia dan website resmi masing-masing perusahaan. Sampel sebanyak 12 perusahaan dan 48 data. Pengambilan sampel menggunakan metode purposive sampling. Data dianalisis menggunakan metode Moderated Regression Analysis (MRA) yang diolah dengan Statistical Package for the Social Sciences (SPSS).Hasil penelitian menunjukkan bahwa tunneling incentive, mekanisme bonus dan leverage berpengaruh positif terhadap transfer pricing. Hasil analisis moderasi menunjukkan bahwa terjadi pengaruh tax minimization dalam hubungan antara tunneling incentive dan leverage terhadap transfer pricing. tax minimization tidak terjadi pengaruh dalam hubungan antara mekanisme bonus terhadap transfer pricing. Kata Kunci : Tunneling Incentive, Mekanisme Bonus, Leverage, Transfer Pricing, Tax Minimization
Perlakuan Akuntansi Sektor Publik di Desa Sarimekar Surianto, Nurul Maghfirah
Jurnal Akuntansi Sektor Publik Volume 2 Nomor 2 Desember 2023
Publisher : LP3M Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jakob.v2i2.3828

Abstract

Tujuan penelitian ini menganalis tata cara pengelolaan transaksi keuangan di Desa Sarimekar yang berkaitan dengan Peraturan Menteri Desa, PDTT No. 21 Tahun 2020. Penulisan ini terkait kaidah penyusuan pelaporan anggaran desa. Penulisan ini dilandaskan pada penelitian yang mendeskripsikan suatu gejala atau peristiwa yang terjadi pada saat ini yang menguraikan konsep perilaku pejabat terkait yang ada di Bali. Landasan dari transaksi entitas desa cenderung lebih rendah dibandingkan dengan pemerintah daerah, tetapi meliputi semua akun yang telah tersedia di pemerintah daerah.Berdasarkan dari penelitian ini dapat ditarik kesimpulan terkait kaidah akuntansi yang telah di implementasikan oleh pemerintah Desa Sarimekar sudah selaras dengan kebijakan pemerintahan yang telah ada. Dengan adanya siskeudes (sistem Informasi Keuangan Desa) maka akan membuktikan bahwa pemerintah Desa Sarimekar telah mengikuti dengan baik terkait penyajian dan persiapan Laporan Realisasi APBD yang tertuang dalam Peraturan Menteri Desa PDDT No. 21 Tahun 2020 serta alokasi belanja desa telah sesuai dengan Peraturan Pemerintah No. 43 Tahun 2014.
Pengendalian Persediaan Bahan Baku di Laven.Flo Nurfitrah; Suhandi; Yusuf, Zulfadli; Surianto, Nurul Maghfirah; Muflikhah, Itsna
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 2, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss2art6

Abstract

This purpose of this community service activity is to implement a raw material inventory control system at Laven.flo, a micro-enterprise engaged in the production of wire-feather bouquets. The main issue identified is the unstructured inventory management, which often leads to stock surpluses or shortages, thereby disrupting production flow and reducing customer satisfaction. The implementation of this activity adopts a Participatory Action Research (PAR) approach, involving the business owner directly in all stages—from problem identification to evaluation. Methods employed include ABC analysis to classify raw materials based on usage value, weekly demand estimation based on historical production data, and the implementation of a simple spreadsheet-based inventory recording system. The results show that the system improves procurement efficiency, reduces storage costs, and minimizes the risk of production delays. Furthermore, the participatory approach enhances the owner's awareness of the importance of data-driven inventory management. Therefore, the system developed can serve as a practical and replicable model for other micro-enterprises with similar characteristics.
Pengaruh Pengungkapan ESG terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Surianto, Nurul Maghfirah; Jauhari, Yustika; Muflikhah, Itsna; Azisah, Andi Nurul; Wahdana, Nadhiyah Putri
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.699

Abstract

This study aims to analyze the effect of environmental, social, and governance (ESG) disclosure on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The data used is secondary data derived from sustainability reports, annual reports, and ESG assessments published by independent rating agencies. The sample was selected using a targeted selection method based on specific criteria, such as the availability of ESG scores and financial reports for the observation period. The independent variable in this study is the level of ESG disclosure, while the dependent variable is financial performance measured using return on assets (ROA) as the sole indicator of profitability. Data analysis was performed using multiple linear regression to test the relationship between ESG disclosure and financial performance. The results of the study indicate that ESG disclosure has a positive and significant effect on a company's ROA. These results suggest that increased ESG disclosure can strengthen investor confidence and improve risk management effectiveness, which will ultimately lead to better financial performance. This study provides recommendations for companies in Indonesia to improve transparency and implement sustainable practices in order to achieve long-term economic growth.
Pendampingan Pemasaran Berbasis Digital Bagi Pelaku Usaha Otomotif Pada UD. R3 Jaya Mobil Sebagai Strategi Peningkatan Daya Saing di Era Ekonomi Digital Samsinar, Samsinar; Muflikhah, Itsna; Jauhari, Yustika; Surianto, Nurul Maghfirah; Rukmana, Risa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/kjhrr725

Abstract

This Community Service Activity aims to increase MSME literacy in utilizing digital/social media in promoting products sold to increase branding and product sales. UD. R3 Jaya Mobil, as one of the automotive business actors engaged in vehicle sales and maintenance services in the Makassar area, faces similar challenges. Based on initial observations, this business has quite large market potential due to its strategic location and has regular customers. The Digital Marketing Assistance Activity for Automotive Business Actors has been successfully implemented with positive achievements. Through a participatory and applied approach, this activity is able to increase knowledge, skills, and awareness of partners regarding the importance of implementing digital marketing strategies in developing businesses. In addition, this activity also encourages business actors to be more adaptive to developments in information technology which is a main characteristic of the digital economy era
Digital Forensic Accounting in the Era of Cybercrime: A Global Bibliometric Review Surianto, Nurul Maghfirah; Setiawan, Ricky
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p267-280

Abstract

This study uses bibliometric analysis to examine developments and research trends in the field of forensic accounting from 2005 to 2025. Publication data extracted from the Scopus database is analyzed using VOSviewer software to map statistical patterns, visualize academic networks, and identify key research topics in this field. The results reveal dynamic shifts in publication volume caused by factors such as the increasing complexity of financial crime, advances in the integration of digital technologies, heightened expectations for transparency, evolving regulatory frameworks, increased interdisciplinary collaboration, and improved internal control mechanisms. The high volume of journal articles indicates strong global academic interest. In addition, the analysis highlighted significant contributions from both developed and emerging economies, including the United States, India, United Kingdom, Indonesia, South Korea and Australia. Key research topics include risk management, fraud detection, digital forensics, fraud analysis, digital compliance, and financial governance. This study underscores the ongoing need for research to improve fraud detection and prevention strategies, promote global academic collaboration, and strengthen efforts to maintain financial integrity and transparency
Co-Authors Azisah, Andi Nurul Indrijawati, Aini Jauhari, Yustika Kartini Kartini Muflikhah, Itsna Nurfitrah Nurhidayah Nurhidayah Purwasari , Dwi Rezki Dea Ricky Setiawan Risa Rukmana Samsinar Samsinar Suhandi Wahdana, Nadhiyah Putri Yusuf, Zulfadli