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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PUNDI Jurnal Manajemen Universitas Bung Hatta Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Abdimas Bina Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia International Research of Multidisciplinary Analysis

Dewi, Mike Kusuma

Sekolah Tinggi Ilmu Ekonomi KBP

Author-ID : 1710889

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PERILAKU KEPATUHAN WAJIB PAJAK YANG DIPERSEPSIKAN MELALUI FAKTOR DETERRENCE, KEADILAN DAN NORMA SOSIAL Herman, Lisa Amelia; Dewi, Aminar Sutra; Dewi, Mike Kusuma
Jurnal Benefita Vol 4, No 1 (2019): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.Penelitian ini bertujuan untuk menganalisis pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan deterrence factor dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.

Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility Rivandi, Muhammad; Dewi, Mike Kusuma; Meirina, Elsa
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.14249

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company's operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company's performance, the greater the financial performance will increase CSR disclosure.Cara Mengutip:Rivandi, M., Dewi, M. K., & Meirina, E. (2021). Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.14249.

EFFECT OF TOTAL QUALITY MANAGEMENT AND JUST IN TIME ON PRODUCTION COST EFFICIENCY IN PT SEMEN PADANG Mike Kusuma Dewi; Elsa Meirina
JURNAL MANAJEMEN DAN BISNIS Vol 9 No 2 (2020): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2020)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v9i2.201

The application of Total Quality Management (TQM) is closely related to the quality of existing resources in the company. TQM provides a foundation for quality management and is an alternative in ensuring customer satisfaction, as well as Just In Time (JIT) which is a comprehensive and comprehensive production system. inventory management system where raw materials are purchased and produced as much as needed and used at the right time in every production process. In this study, the authors will examine the effect of TQM and JIT in efficiency of production costs at the manufacturing company PT Semen Padang in period 2016-2019. The data collection method was carried out by distributing questionnaires to each unit manager at PT Semen Padang which included managers of the accounting unit, human resource unit and production unit. The sampling technique used purposive sampling method and there were 67 samples. The analytical method used is to use the classical assumption test. Data analysis was also performed using the multiple regresion method with the SPSS Ver.16 application Based on the results of the hypothesis testing, it shows that Total Quality Management (TQM) has a positive effect on cost efficiency and Just In Time (JIT) has a positive effect on cost efficiency.

Pengaruh Kompetisi, Corporate Governance, terhadap Risk Disclosure (Studi Kasus pada Bank BUMN) Mike Kusuma Dewi; Elsa Meirina
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

This research is a quantitative research in which the problem solving model and analysis is carried out by examining the influence between the independent variables. Thus the purpose of this study is to see how the influence of business competition in the banking world along with Good Corporate Governance on Risk Disclosure at state-owned banks. This research was conducted on 4 research objects of state-owned banks in Indonesia which were analyzed using data processing tools, namely SPSS ver.23. The research was conducted from 2012 to 2019. The results of the above research can be concluded that the independent variable (H1) has a significant effect on risk disclosure. Meanwhile, other independent variables, namely the size of the board of commissioners (H2) and the composition of the independent board of commissioners (H3), have no significant effect on risk disclosure Keywords : Competition, Corporate Governance, Risk Disclosure

PENGARUH LIKUIDITAS DAN RENTABILITAS TERHADAP RASIO KECUKUPAN MODAL PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mike Kusuma Dewi; Nadia Rapika Dewi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.86

The capital adequacy ratio is an aspect that predicts whether the funds owned by a bank are sufficient to support its operational activities. In other terms, the bank can repay the disbursement of the depositor’s fees within the time it is billed and can fulfill the credit request that has been submitted. The purpose of this study is to determine the effect of liqiudity on the capital adequacy ratio and the effect of profitability on the capital adequacy ratio of banking companies listed on the indonesian stock exchange in 2018-2020. The method used in this study is quantitative. The type of data used is panel data. Panel is a combination of time series data with cross section data. Sources of data in this study using secondary data. The population in this study are all banking companies listed on the indonesia stock exchange in 2018-2020 totalling 44 companies. The sampling technique was using purposive sampling technique. The analysis technique in this research is panel data regression.Based on the results of the study, all independent variables have a simultaneous effect on the capital adequacy ratio. Partially, liquidity has a significant effect on the capital adequacy ratio and profitability has a significant effect on the capital adequacy ratio

Pengaruh Teknologi Informasi Terhadap Kinerja Organisasi Universitas Kota Padang Dengan Budaya Organisasi Sebagai Variabel Moderasi Elsa Meirina; Mike Kusuma Dewi
JURNAL PUNDI Vol 5, No 1 (2021)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v5i1.325

Higher education is a higher education organizing unit as an advanced level of secondary education in the education pathway and has a strategic function, namely as a cultural center, the development of science and technology and as a moral force. This situation can be realized if well managed and able to show the resources in an organization that play a role in achieving success. The problem that arises is that universities have experienced fundamental changes that have never happened before, namely problems related to organizational performance, especially universities in the city of Padang, as a whole is not optimal, this is indicated by the implementation of services related to complicated student UKT payments, inadequate qualifications of lecturer workforce the number of student applicants and students accepted is small and the number of published studies and publications is relatively limited due to the system. In this study, the hypothesis is obtained that information technology (X) has a positive and significant effect on organizational performance at the University in Padang City. This can be seen from the significance value (sig.) Of information technology of 0.000 <0.05 and organizational culture (Z) moderates the significant influence of information technology (X) on organizational performance (Y). the real level is 0.05. Data processing using SPSS Ver.25.Keyword: Information technology, Organizational performance, Organizational Culture

PROFITABILITAS PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empris pada Perusahaan Manufaktur yang Go Publik yang terdaftar di BEI periode 2013-2015) Mike Kusuma Dewi
JURNAL PUNDI Vol 1, No 2 (2017)
Publisher : AKBP-STIE "KBP" PADANG

In earnings information companies can be used to assess the performance of management, and can also to estimate the risk in investing in a company. Investors often focus their attention on earnings information without seeing the procedures used to generate earnings information will encourage the company's management to take income smoothing action. Hopefully the information provided in the financial statements is valid information, relevant and reliable for users of financial statements. In reality there is no denying that there are still companies that indicate the practice of income smoothing. The purpose of this study is to determine the effect of ROE and NPM on the practice of income smoothing on manufacturing entities that have Go Public listed on the Indonesia Stock Exchange This study used a sample of 35 business entities that have Go Public period 2013-2015. The research hypothesis used Multiple Regression Analysis using SPSS Ver.data processing tool 16. The test result showed that ROE and NPM there is no significant influence to earnings smoothing practice. And in fact until 2015 where the good economic conditions do not affect management to implement the practice of income smoothing. Key words : ROE, NPM, Income smoothing

Pengaruh earnings management terhadap operating cash flow dan likuiditas perusahaan konstruksi (studi kasus pada pt x ) mike kusuma dewi; Yesri Maifoza
JURNAL PUNDI Vol 2, No 1 (2018)
Publisher : AKBP-STIE "KBP" PADANG

This research was conducted at a construction company that has not been listed on Indonesia Stock Exchange. The purpose of this research are: 1) to know the effect of cash flow of PT X on earnings management practice at company X, 2) to know the liquidity to earnings management practice at company PT X. This research type is basic research. The object of this study is a construction company that has not been listed on the stock exchanges of Indonesia with financial data from 2010 to 2016. This data is processed by using SPSS version 23 with classical assumption test and multiple regression analysis. From the test, the R Square value is 97.2%. This figure shows the ability of folw and cash liquidity affects earnings management practices in PT X. The conclusion is: 1) operating cash flow negatively affect earnings management at PT X, 2) liquidity effect negative to earnings management at PT X.

Pengaruh Perencanaan Pajak Dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Perbankan Swasta yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020 Mike Kusuma Dewi; Fatihah Aulia Rahmi
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.384

This study is entitled The Effect of Tax Planning and Company Size on Earnings Management in Private Banking Companies Listed on the Indonesia Stock Exchange in 2018-2020. The formulation of the problem in this study is how the effect of tax planning and company size on earnings management. This study aims to analyze empirically the effect of tax planning and firm size on earnings management. The population in this study are private banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The method of determining the sample in this study used the purposive sampling method, and based on the specified criteria, the number of samples was 27 companies. The data source in this study is secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange for the 2018-2020 period by accessing www.idx.co.id. The analytical technique used is multiple linear regression analysis with Eviews application tools. The results of this study indicate that tax planning has no effect on earnings management, and firm size has a positive effect on earnings management.

Skala Usaha dan Umur Usaha yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi (Studi Empris Pada Toko Kue dan Roti di Kota Padang) mike kusuma dewi
JURNAL PUNDI Vol 2, No 3 (2018)
Publisher : AKBP-STIE "KBP" PADANG

This study aims to determine the effect of business scale and business age on the use of accounting information systems in bakeries and cakes in the city of Padang, namely the business scale and business age. From the results of research conducted can be formulated that the larger the business scale and business age, the higher the need for the use of accounting information systems, especially in the types of bakery and cake business in the city of Padang. The method used is to spread questionnaires to 19 The existing cake and bread shops, only as many as 11 shops were willing to fill out the questionnaires provided and also had applied the Accounting information system to their operational activities in Padang City and the respondents who successfully filled out the questionnaires were 70 people. From the results of the study can be explained that the variable (X1) business scale has a significant positive effect on the use of accounting information systems where the significance value is 0.016 <0.05, as well as Variables (X2) Business Age has a significant positive effect on the use of accounting information systems where the significance value is 0.004 <0.05. The data processing tool that is used is to use SPSS Ver.23

Co-Authors Ananda, Febryandhie Dewi Zulfia Dewi Zulfia Dewi, Aminar Sutra Fatihah Aulia Rahmi Gina Septiana Meirina, Elsa Melfia Melfia Melfia Melfia Meri Andani Nadia Rapika Dewi Prastion Syah Putra Rezza Wahyuni Rivandi, Muhammad Sari, Laynita Septiano, Renil Vina Oktavia Yames Vina Oktavia Yames Yesri Maifoza

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