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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal The Indonesian Journal of Accounting Research Indonesia Berdaya Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis MEDIA BISNIS ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Sutrisno, Paulina
Trisakti School Of Management
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Finance Account Receivable pada PT Dom Pizza Indonesia Yeni Rahmawati; Karmudiandri, Arwina; Firnanti, Friska; Sutrisno, Paulina
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 2 (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.v2i2.2129

Abstract

The objective of the MBKM program is to increase the competency value of graduates, both in soft skills and hard skills, to obtain the means to implement the knowledge gained from lectures into a real work environment, and to increase knowledge about the scope and work culture of companies, especially companies in the Food and Beverage sector. MBKM participants in the Account Receivable subdivision are given a number of tasks that are repeated daily and weekly, including recapitulating voucher payments from all stores and billing to PT. Sodexo Motivation Solutions Indonesia, makes journal data and imports the data into SAP, makes account data from FEM domino's and reconciles payments for e-wallets, makes Invoices and Reimbursement according to requests, and makes journalism for CIMB NIAGA Bank in SAP. The conclusion of the MBKM program activities is that the activities run quite effectively and efficiently, participants get the opportunity to gain knowledge and experience from routine and non-routine activities as well as from innovation projects that have been completed. Innovation projects that have been made by participants with approval from superiors, these innovation projects will later be continued by the next participant. In addition, MBKM participants also gain knowledge regarding journals related to accounts receivable, payment reconciliation, invoices, expertise in SAP operations and other soft skills that are very useful for the participants' future careers.
INVESTMENT OPPORTUNITY SET, PERSISTENSI LABA DAN FAKTOR LAINNYA TERHADAP KUALITAS LABA Setiawan, Yustinus Andrey; Sutrisno, Paulina
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.v3i2.2114

Abstract

This research was conducted with the aim of analyzing the factors that influence earnings quality. The dependent variable used in this research is earnings quality. The independent variables used in this research are leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, earnings persistence, and firm size. The population of this research are all manufacturing companies that are consistently listed on Indonesia Stock Exchange during the period of 2019 – 2021. This research uses a purposive sampling method in sampling. 43 companies met the research criteria, so that is 129 data used as research samples. This research uses a multiple regression analysis model to examine the relationship between the independent variables on the dependent variable. The results of this research indicate that firm size has a positive effect on earnings quality, while 6 other variables such as leverage, profitability, institutional ownership, managerial ownership, investment opportunity set, and earnings persistence have no effect on earnings quality.
Karakteristik Eksekutif, Intensitas Modal dan Faktor Lain Terhadap Agresivitas Pajak Baihaqi, Faza Naufal Rifanda; Sutrisno, Paulina
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i3.1534

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of executive characteristics, capital intensity, company size, institutional ownership, independent commissioners and audit committees on tax aggressiveness. This research is quantitative research, using secondary data obtained from the financial reports of public companies listed on the Indonesia Stock Exchange. The sample for this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method. The research hypothesis was tested with fixed effect panel data with the help of STATA software. The results of this research show that capital intensity has a negative effect on tax aggressiveness, because companies with high capital intensity will have high depreciation expenses which can reduce the company's tax burden. Meanwhile, executive characteristics, company size, institutional ownership, independent board of commissioners, audit committee have no effect on tax aggressiveness.
THE IMPACT OF TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION, AND MULTINATIONALITY TO TRANSFER PRICING Pranatio , Britney; Sutrisno, Paulina
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 8 No. 1 (2024): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v8i1.29701

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tunneling incentive, mekanisme bonus, tax minimization, multinationality, leverage dan intangible asset terhadap keputusan transfer pricing pada perusahaan consumer cyclicals dan non-cyclicals yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan karena masih terdapat ketidakkonsistenan pada hasil penelitian sebelumnya dan dilakukan pada periode setelah terjadinya COVID-19 yang menyebabkan adanya beberapa perubahan aturan tarif perpajakan di Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan dalam sektor consumer cyclicals dan non-cyclicals yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Sampel penelitian diperoleh menggunakan metode purposive sampling, yang terdiri atas 59 perusahaan yang memenuhi kriteria sampling, dengan jumlah data 236. Pengujian statistik dalam penelitian ini menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa multinationality memiliki pengaruh positif terhadap transfer pricing. Namun demikian tunneling incentive, mekanisme bonus, tax minimization, leverage, dan intangible asset tidak berpengaruh terhadap transfer pricing.   This study aims to assess the impact of tunneling incentives, bonus mechanisms, tax minimization, multinationality, leverage, and intangible assets on the decision-making process of transfer pricing in consumer cyclical and non-cyclical companies listed on the Indonesian Stock Exchange. This research was conducted to address the contradictions found in prior research results. It was conducted during the post-COVID-19 period, which witnessed various modifications in the tax rate rules in Indonesia. The population for this study comprises all companies in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was acquired using purposive sampling, involving 59 companies that satisfy the sampling requirements, resulting in 236 data points. The study employed the multiple regression approach for statistical testing. The research findings indicate that multinationality has a favorable impact on transfer pricing. However, the concepts of tunneling incentive, bonus mechanism, tax minimization, leverage, and intangible assets do not influence transfer pricing.
The Impact of Investment Opportunities, Financial Performance, Internal Mechanisms on Earnings Quality Aryffin , Elvina Stephanie; Sutrisno, Paulina
Media Bisnis Vol. 16 No. 2 (2024): Media Bisnis
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/mb.v16i2.2444

Abstract

This research aims to provide empirical evidence regarding the influence of investment opportunities, financial performance as manifested by return on assets (ROA) ratio, company size, liquidity ratio as manifested by the current ratio, growth opportunities, and internal mechanisms such as audit committee, institutional ownership on earnings quality and the relationship between these factors and earnings quality. The study utilizes a sample of non-cyclical and cyclical companies during the research period of 2020-2022. Hypothesis testing in this study employs multiple linear regression. The results of the research indicate that the factor influencing earnings quality is financial performance. Meanwhile, investment opportunities, company size, liquidity, audit committee, growth opportunities, and institutional ownership do not influence earnings quality.
EARNINGS QUALITY: BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA EVELYNE HIOEMAWAN; PAULINA SUTRISNO
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 2 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i2.2919

Abstract

This study aims to obtain empirical evidence regarding the factors influencing earnings quality. This study uses six variables: profitability, firm size, investment opportunity set, managerial ownership, institutional ownership, and leverage on earnings quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three consecutive years, from 2021 to 2023. The research sample used a purposive sampling method, resulting in 240 data points from 80 companies. The statistical method used in this study is OLS multiple regression with robustness standard errors. The results of this study indicate that profitability has a negative effect on earnings quality, while leverage has a negative impact on earnings quality. However, firm size, investment opportunity set, managerial ownership, and institutional ownership do not affect earnings quality.
CORPORATE INVESTMENT AND TAX PLANNING DECISIONS: A MARKET EVALUATION Kamilah, Afifah Nur; Sutrisno, Paulina
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2636

Abstract

This study aims to provide empirical evidence on the impact of firm characteristics, such as capital structure, size, profitability, and tax planning, on firm value. It also examines how investment decisions impact the relationship between these characteristics and firm value. Utilizing a sample of consumer cyclical and non-cyclical firms on the Indonesia Stock Exchange from 2019 to 2022, the research offers insights into company conditions and market evaluations amid high uncertainty, particularly during the COVID-19 pandemic. The combination of the two types of industrial sectors in this study will have a more comprehensive impact on the test results. Results indicate that capital structure and profitability positively influence firm value, while firm size and tax planning do not have a significant effect. Moreover, the study reveals that investment decisions shape the relationship between capital structure, firm size, profitability, and firm value. When making assessments, the market evaluates the quality of a firm's funding structure, profit-generating capability, investment decisions, and firm characteristics. This research holds implications for investors, aiding them in making informed investment choices that consider capital structure and profitability, along with strategic investment approaches by management to achieve optimal performance.
DO HISTORICAL SALES, FINANCIAL STABILITY, EXTERNAL PRESSURES, AND OTHER FACTORS DRIVE THE PROBABILITY OF FINANCIAL STATEMENT FRAUD? Ferdinan, Jeremy Emmanuel; Sutrisno, Paulina
Jurnal Akuntansi Trisakti Vol. 12 No. 2 (2025): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v12i2.24089

Abstract

This study aims to obtain empirical evidence regarding factors that can increase the probability of fraudulent financial statements. This research has eight independent variables: financial stability, external pressure, ineffective monitoring, change in auditor, change in director, arrogance, collusion, and history of sales. The research objects in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Sampling was conducted using a purposive sampling method, which established four sample criteria, and 116 companies were selected as the research sample. The data analysis method used is logistic regression. The results of this study indicate that financial stability and a history of sales increase the likelihood of fraudulent financial statements. However, other independent variables, such as external pressure, ineffective monitoring, changes in auditor, changes in director, arrogance, and collusion, do not increase the probability of fraudulent financial statements. The results of this study provide further insight, particularly for investors and auditors, into how financial stability and sales history can increase the risk of financial statement fraud. Investors are expected to be more cautious and diligent when investing, particularly in companies with substantial asset and sales growth. Likewise, auditors are expected to be more meticulous and thorough when auditing assets and sales to enhance audit quality.
Edukasi Pemaparan Pencegahan, Deteksi Dan Investigasi Atas Tindak Kecurangan Sutrisno, Paulina; Palupi, Agustin; Indrastuti , Dewi Kurnia
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/te1a5p24

Abstract

Pengabdian masyarakat dengan tema the prevention, detection, investigation of fraud yang dtujukan ke kalangan umum seperti para pelaku industri, karyawan perusahaan, mahasiswa maupun masyarakat umum ini merupakan hasil kerjasama antara Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM). Kegiatan pengabdian masyarakat ini bertujuan untuk memperkenalkan secara ringkas mengenai bagaimana mencegah, mendeteksi dan melakukan investigasi atas terjadinya fraud yang marak terjadi pada beberapa waktu belakangan ini. Pemaparan dilakukan oleh dosen akuntansi Trisaksi School of Management yaitu Ibu Agustin Palupi dan Ibu Dewi Kurnia Indrastuti yang memiliki pengalaman sebagai praktisi maupun akademisi. Kegiatan pengabdian masyarakat ini dilakukan secara daring dengan jumlah peserta sebanyak 411. Kegiatan pengabdian masyarakat tersebut diselenggarakan pada hari Kamis, 31 Oktober 2024 selama 3 jam dari pukul 09.00-12.00 WIB. Antusias peserta terlihat dari banyaknya pertanyaan yang dilontarkan baik melalui chat maupun Tanya jawab secara langsung. Kedepannya Kantor Jasa Akuntan Surya Dinamika Global Makmur (KJA SDGM) dan Pusat Penelitian dan Pengabdian Masyarakat Trisakti School of Management (P3M TSM) menyepakati untuk mengadakan webinar series lanjutan yang diadakan setiap 3 bulan sekali.
BOARD OF DIRECTORS, CEO EXPERIENCE, CEO TENURE IN THREE REAL EARNINGS MANAGEMENT MEASUREMENT APPROACHES Sonda, Michelle; Sutrisno, Paulina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2710

Abstract

Abstract” This study aims to examine several factors that are thought to influence real earnings management. Board of directors size, CEO experience, CEO tenure, company age and profitability on real earnings management. This study grouped real earnings management proxies into three test models, abnormal production and abnormal discretionary expenditure (REM1); abnormal operating cash flow and abnormal discretionary expenditure (REM2); abnormal operating cash flows, abnormal production and abnormal discretionary expenditure (REM3). The three categories of real earnings management are intended to assess the robustness of the test results. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange during the period 2018-2020. Fifty-eight manufacturing companies meet the sampling criteria so the total sample data obtained is 174. The data of this study were analyzed using random effect panel data. This study's results indicate that profitability negatively affects real earnings management in all real earnings management testing categories. Board of directors, CEO experience, CEO tenure, and company age do not affect real earnings management. The research implies developing knowledge about the factors that influence real earnings management. This study provides empirical evidence that the company's ability to generate high profits can reduce the impetus of company management to perform real earnings management. The findings of this study have implications for investors as a consideration in making decisions that the company's ability to generate profits is a positive indication that the company has good prospects in the future and can reduce the impetus for real earnings management. Keywords: Board of Directors; CEO Experience; CEO Tenure; Profitability; Real Earnings Management
Co-Authors Aryffin , Elvina Stephanie Astrid Rudyanto Baihaqi, Faza Naufal Rifanda CINDY FELICYA Debora Debora DESTRIANA, NICKEN EVELYNE HIOEMAWAN Ferdinan, Jeremy Emmanuel FIRNANTI, FRISKA Haryo Suparmun Hilda Rossieta Indrastuti , Dewi Kurnia Ivander Yunus Kamilah, Afifah Nur KARMUDIANDRI, ARWINA Michelle Sonda Noviola Suhandi PALUPI, AGUSTIN Pranatio , Britney Sarah Devina Setiawan, Yustinus Andrey Sijiu, Cecilia Jong Sonda, Michelle WIJAYA, NOVIA Yeni Rahmawati Yuliawati Yuliawati Yustinus Andrey Setiawan