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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 MOVE: Journal of Community Service and Engagement Jurnal Applied Research in Management and Business JAKPI JURNAL ABDIKARYASAKTI Media Akuntansi Perpajakan Journal of Business & Management

Rieke Pernamasari

Universitas Mercu Buana, Jakarta

Author-ID : 1296450

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analysis of performance company : Based on Value Added and Financial Statement Pernamasari, Rieke
Jurnal ASET (Akuntansi Riset) Vol 12, No 2 (2020): Jurnal Aset (Akuntansi Riset) Juli - Desember 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i2.28340

This research is the concept of proving the function and / or important factors analytically and experimentally. This study aims to analyze investment decisions as measured by stock prices with performance measures as the independent variable. Company performance measures measured through economic value added (EVA), market value added (MVA), Return on Equity (ROE), and Earning Per Share (EPS). The research method used is quantitative research and the sample of this study is an investor index company listed on the Indonesia Stock Exchange (BEI) in 2015 - 2018. The method of analysis used is multiple regression test. The results of this study indicate that EVA and MVA have no effect on stock prices, while ROE and EPS have an effect on stock prices. So it can be denied that investors in Indonesia, company investors 33, look at the figures shown in historical financial reports more than they look at the residual income.

Studi Good Corporate Governance dan Manajemen Laba terhadap Nilai Perusahaan: Perusahaan Jakarta Islamic Index Rieke Pernamasari; Fina Melinda Jumrotul Mu’minin
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Abstrak: This research to examine the effect of Good Corporate Governance (GCG), earnings management and firm size to firm value. GGC in this case is measured through the proxied by management ownership and board of independent commisioner. Earnings Management is measured through the accrual of working capital and firm size measured through SIZE. The population in this research is corporate indexed on Jakarta Islamic Index (JII) for period 2015- 2017 with samples this research were 10 companies. The analysis of this research using method of linier regression. The results showed that management ownership has a negative effect on firm value (Tobin's Q), board of independent commisioner has a positive effect on firm value (Tobin's Q), earnings management has a negative effect on firm value (Tobin's Q) and firm size (SIZE) has a negative effect on firm value (Tobin's Q). Kata kunci: Management Ownership, Board of Independent Commisioner, Earnings Management, Firm Size, Firm Value, Jakarta Islamix Index (JII) Abstract: Penelitian ini dilakukan untuk menguji pengaruh Good Corporate Governance (GCG), manajemen laba dan ukuran perusahaan terhadap nilai perusahaan. GCG dalam hal ini diukur melalui proksi Kepemilikan Manajerial dan Dewan Komisaris Independen, Manajemen Laba diukur melalui akrual modal kerja dan ukuran perusahan diukur melalui SIZE. Populasi dalam penelitian ini adalah perusahaan yang masuk dalam perhitungan Jakarta Islamic Index (JII) selama tahun 2015 – 2017 dengan jumlah sampel penelitian berjumlah 10 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa kepemilikan manajerial mempunyai pengaruh negatif signifikan terhadap nilai perusahaan (Tobin’s Q), dewan komisaris indepenen mempunyai pengaruh positif signifikan terhadap nilai perusahaan (Tobin’s Q), manajemen laba mempunyai pengaruh negative signifikan terhadap nilai perusahaan (Tobin’s Q) dan ukuran perusahaan (SIZE) mempunyai pengaruh negative signifikan terhadap nilai perusahaan (Tobin’s Q). Keywords: Kepemilikan Manajerial, Dewan Komisaris Independen, Manajemen Laba, Ukuran Perusahaan, Nilai Perusahaan, Jakarta Islamic Index (JII)

EFISIENSI MODAL KERJA DAN HUTANG PADA KINERJA PERDAGANGAN RETAIL DI INDONESIA Rieke Pernamasari; Sri Purwaningsih
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1264

Penelitian ini bertujuan untuk melihat efisiensi modal kerja yang diproksikan melalui perputaran kas, perputaran piutang, dan perputaran persediaan serta Hutang yang diproksikan melalui leverage terhadap kinerja perusahaan perdagangan retail yang diproksikan melalui return on asset pada tahun 2013 – 2017. Modal kerja dibutuhkan bagi perusahaan untuk membiayai kegiatan operasional sehari-hari, dimana modal kerja yang keluar diharapkan dapat kembali masuk dalam waktu yang pendek melalui hasil penjualan. Adanya modal kerja akan menjadikan perusahaan dapat memenuhi kewajiban jangka pendek yang berguna untuk menjalankan kegiatan operasional setiap hari. Sedangkan pada likuiditas, menunjukan kemampuan perusahaan untuk pemenuhan kewajiban. Hasil penelitian ini menghasilkan bahwa modal kerja yang diproksikan melalui perputaran kas memiliki pengaruh negative terhadap kinerja perusahaan dan hutang yang diproksikan melalui return on asset memiliki pengaruh positif terhadap kinerja perusahaan. Sedangkan kedua variable modal kerja yang diproksikan melalui perputaran piutang dan perputaran persediaan tidak memiliki pengaruh pada kinerja perusahaan pada perdagangan retail di Indonesia. Kata kunci: modal kerja, perputaran kas, perputaran piutang, perputaran persediaan, leverage, return on asset

Penerapan Good Corporate Governance dan Earning Management terhadap Biaya Hutang pada Perusahaan BUMN Listing CGPI 2010 – 2012 Rieke Pernamasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The company's efforts in increasing the high trust of creditors will be low risk, so the company can improve the effectiveness of motoring action that is in company like Good Corporate Governance. Investors tend to see the level of GCG implementation as an indicator of the company's risk level before making a funding decision. While the decision of investors in investing in a company based on various considerations, one of which is profit. As an organization, BUMN functioning as a development agent but also carrying out government policies and programs, while on the other hand it is required to become a healthy business unit. The results of this study indicate that the GCG index has no significant effect on the cost of debt and accrual income management has a significant effect on the cost of debt. It means that earnings management is done by management to influence investor perception, especially to influence buying decision of company stock and influence company value.

Pengaruh Economic Value Added (EVA) Dan Kinerja Perusahaan Terhadap Market Value Added (MVA) Dina Supriani; Rieke Pernamasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 1 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2021.v14i1.004

The added market value of a company can show whether the company's managers have allocated their resources efficiently so that they can provide economic benefits? So that it is often a guide for investors in choosing a company which of course affects the stock price. This study aims to determine the effect of economic value-added, and company performance proxied through return on assets, and debt to equity ratio to market value-added. The population in this study is the LQ 45 index company on the Indonesia Stock Exchange in 2017-2019. Sampling using the purposive sampling method obtained 22 company data studied and the amount of data is 66 data. The results of research using SPSS 22 software show that economic value added, return on assets, and debt to equity ratio has a significant effect on market value-added. So it can be concluded that both added value and historical financial performance have an influence on the amount of company value represented by market value-added.

The Effect of Return on Assets and Debt to Equity Ratio on Tax Aggressivity: Total Asset as Moderating Variable Aliftika Cipta Dewi; Rieke Pernamasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.17573

This study aims to determine the effect of return on assets (ROA) and debt to equity ratio (DER) on tax aggressiveness with total asset as moderating in manufacturing companies Listed on the indonesia stock exchange (IDX) in 2019 - 2021. This research is a quantitative research type and the sample was based on the purposive sampling method with a total sample of 174. methode analysis used is linear regression analysis. The results partial test results with the t-test showed that ROA had a negative effect on tax aggressiveness, and DER had a positive effect on tax aggressiveness. total asset strengthens the effect of ROA on tax aggressiveness but total asset weaken the effect of DER on tax aggressiveness.

SOSIALISASI PAJAK PENGHASILAN DAN RISIKO PEMERIKSAAN PAJAK BAGI PELAKU UMKM DI KOTA TANGERANG Deden Tarmidi; Rieke Pernamasari; Sri Purwaningsih; Indraguna Kusumabrata; Hotma Timbul Gultom
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

UMKM di Indonesia menguasai 99% pasar di Indonesia, di Kota Tangerang sendiri tercatat 94 ribu pelaku UMKM yang terverifikasi Dinas Perindustrian Perdagangan Koperasi dan UKM pada Tahun 2020. Umumnya UMKM memiliki keterbatasan sumber daya manusia dalam pencatatan keuangan, akuntansi dan pajak, hal tersebut karena UMKM lebih mengedepankan proses penjualan produk. Hal tersebut merupakan risiko dalm hal kepatuhan pajak yang berdampak pada pemeriksaan pajak dan akhirnya tax cost yang akan menguras kantong pelaku UMKM sendiri. Dari sisi regulator, Pemerintah sebenarnya telah menerbitkan aturan dalam mengatasi keterbatasan tersebut. Peraturan Pemerintah Nomor 46 Tahun 2013 yang kini diganti dengan Peraturan Pemerintah Nomor 23 Tahun 2018 memberikan kemudahan bagi pelaku UMKM dalam menjalankan hak dan kewajiban perpajakan. Kegiatan Pengabdian Masyarakat ini disampaikan kepada pelaku UMKM di Kota Tangerang untuk membantu Direktorat Jenderal Pajak dalam sosialisasi aturan dan prosedur perpajakan khususnya penghitungan Pajak Penghasilan dan Risiko Pemeriksaan serta membantu UMKM yang selama ini kurang mendapatkan informasi tersebut.

Enhancing students' knowledge and competency through Accurate software training: SMK Muhammadiyah 9 in South Jakarta Rieke Pernamasari; Sri Purwaningsih; Giawan Nur Fitria
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.196

The advancement of technology and the increasingly complex challenges in the working world have prompted accounting vocational school students to acquire sufficient knowledge and competency in using Accurate software. The purpose of this activity is to enhance the competence and hard skills knowledge of students at SMK Muhammadiyah 9 in South Jakarta. Through this community service activity, it is expected to improve students' abilities in using Accounting Software, specifically Accurate version 5, to generate financial reports. The training was conducted over 2 days on February 14 and 15, 2022, with a total of 59 student participants using Google Meet. It started with an introduction by the community service team, followed by completing a pre-test, database creation using basic setup, and practical exercises solving case studies using Accurate software specifically for trading companies. The outcome of this community service is an increased understanding, ability, and competency of the training participants in using Accurate software, which will assist teachers and students in the learning process at school and serve as preparation for their future entry into the workforce

ANALISIS PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Rieke Pernamasari; Syifa Nur Rahmawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Changes or modernization of the tax administration system is one of the government’s efforts in improving taxpayer compliance. Changes made covering the areas of organizational structure, business processes and information technology and communications, human resource management, and implementation of good governance. The purpose of this study was to determine the influence of modernization of the tax administration system onindividual taxpayer complience (Survey on the taxpayer in KPP Pratama Jakarta Kembangan). Data were obtained from 100 respondents listed as individual taxpayer in KPP Pratama Jakarta Kembangan. This study tested using multiply liniear regression analysis. The result of the research shows variables organizational structure and implementation of good governance have a significant effect on individual taxpayer compliance. Variables business processes and information technology and communications, and human resource management have not a significant effect on individual taxpayer compliance in the Tax Office (KPP) Pratama Jakarta Kembangan.

Differences In Financial Performance And Earning Persistence Before And During The Covid-19 Pandemic Sri Purwaningsih; rieke pernamasari
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.5643

Pentingnya laba pada laporan keuangan yang diberikan oleh perusahaan kepada pemilik kepentingan, dengan tujuan menyediakan informasi yang relevan dan tepat agar berguna dalam mengambil keputusan. Laba yang persistensi dan kinerja yang meningkatkan menunjukan optimisme tentang masa depan. Tujuan dari penelitian ini adalah untuk mengetahui apakah ada perbedaan persistensi laba dan kinerja perusahaan sebelum dan selama masa pandemi covid-19. Objek penelitian ini adalah perusahaan manufaktur sub sector industry konsumsi, karena terdapat kontraksi pertumbuhan yang menurun dari tahun 2019 ke tahun 2020. Sampel penelitian ini adalah 22 sampel dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan terdapat perbedaan bagi variabel hutang (DAR) dan penjualan sebelum dan selama pandemi covid-19, sedangkan bagi variabel persistensi laba dan arus kas operasi tidak terjadi perbedaan sebelum dan selama pandemi covid-19.

Co-Authors Aliftika Cipta Dewi Alivia Putri Rahma Deden Tarmidi, Deden Dina Supriani Fina Melinda Jumrotul Mu’minin Giawan Nur Fitria Hotma Timbul Gultom Ika Yunitasari Indraguna Kusumabrata Sheila Damika Putri Sri Purwaningsih Sri Purwaningsih Sri Purwaningsih Syifa Nur Rahmawati Triyani Budyastuti Veronica Setiawan

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