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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 Kreativitas PKM 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 An-Nizam: Jurnal Bakti Bagi Bangsa JAKPI JURNAL ABDIKARYASAKTI Media Akuntansi Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat Journal of Business & Management
Rieke Pernamasari
Universitas Mercu Buana, Jakarta
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 Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Rahma, Alivia Putri; Pernamasari, Rieke; Tarmidi, Deden
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
Financial Performance Analysis in Predicting Corporate Bankruptcy: Before and During the COVID-19 Pandemic Purwaningsih, Sri; Pernamasari, Rieke
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.  
Capacity Building of Accounting Teachers in Integrated Reporting to Support Junior Accountant Competency Wiwik Utami; Eliyani Eliyani; Rieke Pernamasari; Abdul Hadi Zulkafli; Supriyadi Supriyadi; Aditya Handi Chandra; Naily Syahfitri
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 9 (2026): Volume 9 Nomor 9 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i9.27058

Abstract

ABSTRACT This community service program aims to strengthen the capacity of members of the Accounting Teacher Working Group (MGMP) of Tangerang City in teaching the concepts of green accounting, sustainability reporting, and the green economy. The activity was carried out using a Participatory Action Research (PAR) approach combined with a community-service model through three stages: needs analysis, a one-day intensive training session, and program evaluation. The training was attended by 50 SMK Accounting teachers from Tangerang City, Banten, delivered through lectures, contextual case studies of companies in Indonesia, and interactive discussion covering three main topics: green accounting, sustainability reporting frameworks, and the concept of the green economy. The program was evaluated using a structured questionnaire completed by all participants and activity partners. The evaluation results show that participant agreement (combining the "strongly agree" and "agree" categories) reached 96–100% on indicators of increased knowledge, teaching-material development, and positive behavioral change. In contrast, the indicators for increased income and increased production received relatively lower agreement levels, at 56% and 88% respectively. These findings indicate that systematically and contextually designed teacher training is an effective strategy for integrating sustainability competencies into vocational accounting education. Nevertheless, an ongoing mentoring program is still needed so that the knowledge gained can be optimally implemented in classroom learning. Keywords: Green Accounting, Sustainability Reporting, Vocational Education, SMK Accounting Teachers, Community Service.
Co-Authors Abdul Hadi Zulkafli Aditya Handi Chandra Aliftika Cipta Dewi Aulia, Fitra Deden Tarmidi Dina Supriani Eliyani Eliyani Febrina Mahliza Fina Melinda Jumrotul Mu’minin Giawan Nur Fitria Hotma Timbul Gultom Ika Yunitasari Indraguna Kusumabrata Naily Syahfitri Natalia, Patricia Sharon Putri, Sheila Damika Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Riska Rosdiana Rista Bintara Sri Purwaningsih Sri Purwaningsih Supriyadi Supriyadi Syifa Nur Rahmawati Triyani Budyastuti Veronica Setiawan Wiwik Utami