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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Online Insan Akuntan Journal of Contemporary Accounting MOVE: Journal of Community Service and Engagement Journal of Financial and Behavioural Accounting Jurnal Applied Research in Management and Business Jurnal Bakti Bagi Bangsa JAKPI JURNAL ABDIKARYASAKTI Media Akuntansi Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat Journal of Business & Management
Rieke Pernamasari
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS Ika Yunitasari; Rieke Pernamasari
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8748

Abstract

The objective of this research is to determine how company performance and good corporate governance (GCG) impact financial distress in manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. This study employs a quantitative approach. The subjects of this research are manufacturing companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used. The research findings indicate that GCG, measured through the audit committee, independent board of commissioners, and board of directors, does not have an impact on financial distress. Conversely, company performance, measured by Return on Assets (ROA) and Debt Equity Ratio (DER), does impact financial distress. This might be due to the financial factors being more easily measurable and directly assessable when predicting a company's bankruptcy. Keywords: Good Corporate Governance, Firm Performance, Financial distress
Pengaruh Konservatisma Akuntansi, Sales Growth dan Tax Planning Terhadap Sengketa Pajak Penghasilan Sheila Damika Putri; Rieke Pernamasari
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.6972

Abstract

Income tax disputes can occur because the calculation of the tax payable is not in accordance with tax provisions which will then trigger differences in calculations or interpretations between the taxpayer and the tax authorities as a result of issuing decisions or policies that can be appealed or sued, in this case it is strictly avoided by taxpayers because it will harm the company in the future, therefore this paper aims to examine the influence of accounting conservatism, sales growth and tax planning on income tax disputes which are thought to trigger income tax disputes in registered non-cyclicals consumer sector companies in the Indonesia Stock Exchange for the period 2017 to 2021 using the purposive sampling research method and conducting analytical tests using SPSS 25 which states that conservatism has no effect on income tax disputes so it cannot cause income tax disputes while sales growth and tax planning have an effect on income tax disputes so that it can trigger an income tax dispute.
Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Alivia Putri Rahma; Rieke Pernamasari; Deden Tarmidi
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6859

Abstract

This study aims to determine wheter there is an effect of Tax Aggressiveness and Profitability on Firm Value with Transparency as a moderating variable. The population in the study were companies listed of 10 State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling method and data used in this reserach is secondry data. The data analysis used moderated regression analysis (MRA) test using SPSS statistic 25. The results of this study indicate that tax aggressiveness and  Profitability have no effect on firm value, transparency can moderate effect of tax aggressiveness and profitability on firm value
PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA KECIL MENENGAH Veronica Setiawan; Rieke Pernamasari; Triyani Budyastuti
Jurnal Applied Research in Management and Business Vol. 3 No. 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i2.195

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, tingkat pendidikan, dan sistem informasi akuntansi terhadap kinerja usaha mikro, kecil, dan menengah (UMKM). Populasi yang digunakan dalam penelitian ini terdiri dari UMKM di sekitar Universitas Mercu Buana Jakarta Barat. Berdasarkan kriteria yang ditentukan, totalnya berjumlah 50 unit UMKM. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan software statistik SPSS Versi 26. Hasil penelitian menunjukkan bahwa pemahaman akuntansi mempunyai pengaruh positif dan signifikan terhadap kinerja UMKM, tingkat pendidikan mempunyai pengaruh positif dan signifikan terhadap kinerja UMKM, dan sistem informasi akuntansi tidak mempunyai pengaruh terhadap kinerja UMKM.  
Financial Performance Analysis in Predicting Corporate Bankruptcy: Before and During the COVID-19 Pandemic Sri Purwaningsih; Rieke Pernamasari
Journal of Business & Management Vol. 2 No. 2 (2024): Journal of Business & Management
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbm.v2i2.1723

Abstract

This study holds significant implications as it analyzes financial performance in predicting bankruptcy in retail sector companies before and during the COVID-19 pandemic. It is a part of the 3rd TKT measurement, providing a comprehensive analytical and experimental understanding. Financial performance is gauged through the Current Ratio (CR), debt-to-equity ratio (DER), and Return on Assets (ROA). The research method employed is a quantitative approach. By using the purposive sampling method, a sample of 22 companies was obtained, with 2 years of observation before the Covid-19 pandemic and 2 years during the Covid-19 pandemic. The research findings reveal that the CR and ROA variables had a positive effect on financial distress, while the DER variable did not affect financial distress. Furthermore, the study concludes that there was no difference in the potential for financial distress before and during the COVID-19 pandemic, providing a unique and intriguing perspective on the impact of the pandemic on the retail sector.  
Preparation for Facing the World of Work for Fresh Graduates at SMK N 9 Jakarta, Indonesia Bintara, Rista; Fitria, Giawan Nur; Pernamasari, Rieke; Budyastuti, Triyani; Purwaningsih, Sri
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.410

Abstract

Indonesia has the second-highest unemployment rate in Southeast Asia, reaching 5.45% in February 2023. Vocational High Schools (SMK) are designed to prepare graduates to be job-ready in accordance with government regulations. However, SMKs face several issues, such as misalignment between the curriculum and labor market needs, lack of mental preparedness among students, and limited collaboration with industry. The Community Service team from Universitas Mercu Buana is conducting an initiative to improve competency literacy, leadership skills, and mental readiness among students of SMK N 9 Jakarta Barat, preparing them for the workforce. This program aims to enhance competency literacy, leadership character, and mental preparedness in students to face the challenges of the job market.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN BEBAN PAJAK KINI TERHADAP MANAJEMEN LABA Aulia, Fitra; Pernamasari, Rieke
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

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

Abstract

This study aims to analyze the effect of tax planning, deferred tax expenses, and current tax expenses on earnings management practices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The research is grounded in agency theory, which posits that information asymmetry can drive agents to engage in earnings management to achieve personal interests. The study employs a quantitative method with a causal research design. The sample consists of 75 manufacturing companies selected through purposive sampling based on specific criteria, resulting in 225 data observations. The findings reveal that tax planning does not affect earnings management. This is because the primary purpose of tax planning is to minimize tax burdens, which does not align with the goal of earnings management to maintain or increase profits for managerial incentives. Deferred tax expenses negatively affect earnings management, as temporary differences in the calculation of commercial and fiscal profits lead to larger deferred tax expenses, thereby reducing management’s incentive to engage in earnings management. Conversely, current tax expenses do not have a significant impact on earnings management. The size of current tax expenses is more influenced by taxable income, which limits management's ability to manipulate profit figures significantly.
Board of Directors and Sustainability: Analysis of The Impact of Leadership Characteristics on Environmental Performance in Indonesia Bintara, Rista; Pernamasari, Rieke; Purwaningsih, Sri
Journal of Financial and Behavioural Accounting Vol. 4 No. 2 (2024):
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i2.11840.2024

Abstract

This study examines the effect of structural and demographic diversity within boards of directors on corporate environmental performance in Indonesia. Board characteristics analyzed include size, female representation, nationality diversity, tenure, and average age. A quantitative method with panel data combining time-series and cross-sectional data was employed. Secondary data were collected from public companies listed on the Indonesia Stock Exchange (IDX) that published environmental performance reports from 2019 to 2022. A purposive sampling method was used to select firms that met specific criteria. Empirical results show that board characteristics overall significantly influence environmental performance. Specifically, board tenure negatively affects environmental performance, while female representation is positively associated with it. Board size and average age show no significant effect. These findings underscore the importance of board composition in shaping sustainable business practices. Companies are encouraged to align with global trends by embedding environmental considerations into strategic decisions. Boards should recognize the urgency of environmental issues, such as climate change, and integrate sustainability into governance frameworks to enhance long-term corporate performance.
Pendampingan Strategi Pemasaran Digital Berbasis Media Sosial untuk Meningkatkan Visibilitas dan Sukses Usaha Masyarakat Urban Mahliza, Febrina; Rosdiana, Riska; Pernamasari, Rieke
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 2 (2025): May 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i2.354

Abstract

The purpose of this community service activity is to improve the understanding and skills of MSME actors in urban areas, especially in Meruya Utara Village. The methods used in this mentoring activity are socialization and training. The results of this mentoring activity show an increase in participants' knowledge of the importance of digital marketing and a high interest in implementing social media in their business activities. Participants also showed interest in developing their business accounts more professionally. The discussion of this activity emphasizes that social media-based digital marketing training is very relevant and needed by urban MSME actors. This activity contributes to encouraging business sustainability by expanding market reach and increasing competitiveness through more modern and effective marketing strategies.
Does board gender diversity enhance ESG performance? Empirical evidence from Indonesia Pernamasari, Rieke
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art3

Abstract

This study explores the impact of board gender diversity (BGD) on sustainability performance, measured Environmental, Social, and Governance (ESG) disclosure scores, in the Indonesian context. A fixed-effect panel data regression was applied to 405 firm-year observations from 81 companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The results show that BGD positively influences overall ESG performance, with a significant effect on governance performance. However, no significant impact was found on the environmental and social dimensions. These findings suggest that female representation on corporate boards may strengthen governance practices, though its influence on environmental and social initiatives remains limited. This research contributes to the literature on gender diversity and ESG by offering empirical evidence from an emerging market, providing insights for regulators and stakeholders to promote inclusive leadership and sustainable business practices.
Co-Authors Aliftika Cipta Dewi Alivia Putri Rahma Aulia, Fitra Deden Tarmidi Dina Supriani Febrina Mahliza Fina Melinda Jumrotul Mu’minin Giawan Nur Fitria Hotma Timbul Gultom Ika Yunitasari Indraguna Kusumabrata Rista Bintara, Rista Rosdiana, Riska Sheila Damika Putri Sri Purwaningsih Sri Purwaningsih Syifa Nur Rahmawati Triyani Budyastuti Veronica Setiawan