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All Journal Jurnal Akuntansi Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Jurnal Akuntansi Bisnis Jurnal Akuntansi & Perpajakan Jayakarta Journal of Accounting and Finance Management (JAFM)

Surjadi, Merna

Bunda Mulia University, Jakarta, Indonesia

Author-ID : 1108463

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Articles

PENGARUH UKURAN DEWAN DIREKSI, UMUR PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Merna Surjadi
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 3 No 1 (2021): Vol. 03 No. 01 Juli 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v3i1.88

Tujuan penelitian ini adalah untuk mengetahui tanggung jawab sosial perusahaan (corporate social resposibility) yang dilihat dari beberapa faktor, yaitu: ukuran dewan direksi, umur perusahaan, dan kepemilikan saham publik pada perusahaan go public yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Studi ini juga menguji dan menganalisis pengaruh ukuran dewan direktur, umur perusahaan, dan kepemilikan saham publik terhadap corporate social responsibility disclosure. Sampel yang digunakan pada penelitian ini adalah perusahaan go publik yang terdaftar di Indonesia Stock Exchange (IDX) untuk periode 2014-2018. Jumlah perusahaan yang dijadikan sampel dalam penelitian ini adalah 22 perusahaan, dengan periode pengambilan data yang digunakan selama 5 (lima) tahun pengamatan, dan menggunakan metode purposive sampling. Metode ini dilakukan dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan oleh peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan (annual report) perusahaan dan data laporan keberlanjutan perusahaan (sustainability report). Berdasarkan hasil pengujian yang menggunakan regresi linier berganda, dapat disimpulkan bahwa: (1) ukuran dewan direksi berpengaruh signifikan dan negatif terhadap corporate social responsibility disclosure ; (2) umur perusahaan tidak berpengaruh terhadap corporate social responsibility disclosure; dan (3) kepemilikan saham publik tidak berpengaruh terhadap corporate social resposibility disclosure. Kata Kunci: ukuran dewan direksi, umur perusahaan, dan kepemilikan saham publik, corporate social responsibility disclosure

Pengaruh Sistem Desentralisasi Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Yang Dimoderasi Oleh Asimetri Informasi: Kata Kunci: Sistem Desentralisasi, Ketidakpastian Lingkungan, Kinerja Manajerial, Asimetri Informasi Merna Merna
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2308

The purpose of this study was to examine and analyze the influence of decentralization systems and environmental uncertainty on managerial performance. This study also examine and analyze the role of information asymmetry as a moderating variable in the relationship between the effect of decentralization systems and environmental uncertainty on managerial performance. The population of this study is the banking industry in the city of Jakarta. The sample of this research is employees with upper level heads in private banking companies listed on the Indonesia Stock Exchange. This study uses quantitative methods using the type of research carried out with quantitative data. Data is collected by sending questionnaires. The questionnaires sent were 150 questionnaires and the number returned and could be used in this study as many as 109 questionnaires. The results of this study indicate that: (i) The decentralized system has a positive effect on the company's managerial performance; (ii) Environmental uncertainty has a positive effect on company managerial performance; (iii) Information asymmetry strengthens the relationship between decentralized systems and company managerial performance; and (iv) Information asymmetry weakens the relationship between environmental uncertainty and company managerial performance. Suggestions for future research, that can use research population from other sector industries in the Indonesia Stock Exchange in addition to the banking sector. This research has a contribution to company management to pay attention to managerial performance so that the company gets better results. Keywords: decentralization system, environmental uncertainty, managerial performance, Information asymmetry

BUSINESS DEVELOPMENT STRATEGY FOR NON-FINANCIAL PERSPECTIVE BALANCE SCORECARD METHODS TO INCREASE THE PERFORMANCE OF MSMEs IN INDONESIA DURING THE COVID-19 PANDEMIC Yohanes Mardinata Rusli; Merna Surjadi
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1024

The COVID-19 pandemic has affected the performance of companies, especially MSMEs in Indonesia. The purpose of this study is to determine and analyze how much the company's business strategy has an influence on improving company performance, especially MSMEs. This research has its own peculiarities and is unique because at the time this research was conducted it was in a world situation that was experiencing a pandemic, including Indonesia. The research data was collected using quantitative techniques from primary data sources, which collected 173 questionnaires from 200 questionnaires distributed to several restaurants, canteens, and beverage outlets including small and medium businesses in the Jakarta, Bandung, and Surabaya areas. Based on the test results using multiple linear regression, it can be concluded that: (1) The customer perspective has a significant influence on the performance of MSMEs in Indonesia, (2) the Internal Business Process Perspective has no significant influence on the performance of MSMEs in Indonesia, and (3) The Learning and Growth Perspective has a significant influence on the performance of MSMEs in Indonesia.

FAKTOR-FAKTOR PENENTU REAKSI HARGA SAHAM SEBAGAI DAMPAK PENGUMUMAN RIGHT ISSUE Merna Surjadi
Jurnal Akuntansi Bisnis Vol 4, No 1 (2011): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The objective of this research is to analyze factors explaining the stock price reaction as effect of right issue. This paper examines 49 companies where announce right issue in Jakarta Stock Exchange during June 1997 to December 1999. Dependent variable is Cumulative Abnormal Return (CAR). Price Book Value (PBV), Debt Equity Ratio (DER), ratio of amount of new equity’s share to outstanding share (RBL), and ratio of offer price to closing price one month prior to effective date (OFFER) are used as independent variable. The analysis show DER and RBL have negative coefficient which statistically significant at the 0,05 level. PBV and OFFER have statistically insignificant coefficient.Keywords: CAR, PBV, DER, RBL

PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS, STRUKTUR ASET DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Merna Merna
Jurnal Akuntansi Bisnis Vol 8, No 1 (2015): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This study aims to examine and analyze how the influence of dividend policy , profit , asset structure and growth of the company's debt policy . The data used is the consumer goods sector manufacturing companies listed in Indonesia Stock Exchange in 2014. There are 32 companies sampled and in accordance with the criteria . Testing this study using multiple regression and the results showed that the influence of corporate debt policy only asset structure . While the dividend policy , profitability , and growth company policy does not affect the company's debts . Keyword: debt policy , dividend policy , profitability , asset structure and growth of the company

FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Merna Surjadi; Sarton Sinambela
Jurnal Akuntansi Bisnis Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Objectives of the research are to examine and analyze the impact of the profitability, size dan liquidity to capital structure of the manufacturing firm listed in Indonesia Stock Exchamge. Samples are taken by using purposive sampling method and research has been done on 105 observations. The result show that profitability and size do not have significant impact on firm capital structure. On the other hand, liquidity has significant impact on capital structure. The next research is suggested to be done by different sectors of the firm and use more variable independent in a longer period of time to get a more comprehensive result.Keywords: capital structure, profitability, size, liquidity

Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation Merna Surjadi; Tandry Whittleliang Hakki; Frans Saputra
Journal of Accounting and Finance Management Vol. 4 No. 3 (2023): Journal of Accounting and Finance Management (July-August 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i3.232

The micro, small and medium enterprises (MSMEs) sector plays an important role in the national economy, but high competition makes it difficult for businesses to develop. Company performance is used as a benchmark for assessing business operating systems so it is necessary to know the factors that affect business performance, one of which is the strategic management accounting method. In the context of financing to the MSME sector--as a 61.07 percent contributor to GDP, so that economic growth is maintained, the government has also given a signal to continue to increase financing to MSMEs. The purpose of this research is to test and analyze whether Mannaement Accounting Strategy, Leadership Quality and Market Orientation affect the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses primary data which is conducted by distributing questionnaires to MSME owners in DKI Jakarta and its surroundings. The method used in this study is quantitative, because this method can test the relationship between variables in a model, both the relationship between variables and their constructs and the relationship between constructs. The results of this study indicate that management accounting strategies have an effect on MSME performance; leadership quality does not affect MSME performance; Market orientation has no effect on MSME performance.

Analysis Of Student Satisfaction in Accounting Study Program Using Higher Education Image Moderation Post Pandemic Covid-19 Tandry Whittleliang Hakki; Merna Surjadi; Cinthia Andriani; Michelle Natalia
Dinasti International Journal of Education Management And Social Science Vol. 5 No. 1 (2023): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v5i1.2110

The purpose of this study was to examine (1) Student Service Quality has a significant and positive effect on Student Satisfaction. (2) Academic Service Quality has a significant and positive effect on Student Satisfaction. (3) Institutional Culture has a significant and positive effect on Student Satisfaction (4) Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction. (5) Institutional Image strengthens the influence between Academic Service Quality on Student Satisfaction. (6) Institutional Image strengthens the influence between Institutional Culture on Student Satisfaction. by using multiple regression. Based on the results of this study indicate that Student Service Quality has a significant and positive effect on Student Satisfaction but Academic Service Quality and Institutional culture has a not significant on Student Satisfaction. Then, Institutional Image strengthens the influence between Student Service Quality on Student Satisfaction but Institutional image and Institutional Image not strengthens the influence of Academic Service Quality on Student Satisfaction.

Co-Authors Cinthia Andriani Frans Saputra Michelle Natalia Sarton Sinambela Tandry Whittleliang Hakki Yohanes Mardinata Rusli, Yohanes Mardinata

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