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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Budimas : Jurnal Pengabdian Masyarakat
Wieta Chairunesia
Universitas Mercu Buana
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN INDONESIA YANG MASUK DALAM ASEAN CORPORATE GOVERNANCE SCORECARD Wieta Chairunesia; Putri Renalita Sutra; Sely Megawati Wahyudi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 2 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.934 KB) | DOI: 10.22441/profita.2018.v11.02.006

Abstract

The era of globalization requires companies that have go public have a competitive advantage and strong competitiveness to survive in the capital market. Companies are not only required to produce quality products for consumers, but also have good corporate governance (corporate governance), meaning the company's management policy should be able to ensure the sustainability of the business. Profit becomes one of the important factors for investors so managers often use profit as engineering targets. This profit engineering is known as earnings management. In addition to Good Corporate Governance there are other factors that influence managers to perform earnings management ie financial distress. This research is aimed to find out the influence of good corporate governance and financial distress to earnings management in Indonesian companies which are included in ASEAN corporate governance scorecard. The type of research used is quantitative and the research sample is determined based on purposive sampling. The analytical method used by using the analysis tool is multiple linear regression. The results showed that the coefficient of determination adjusted for 0.173 means 17.3% variable Earnings Management is influenced by Good Corporate Governance and Financial distress variables. While the remaining 82.7% influenced by other factor. Result of F test that simultaneously variable of Good Corporate Governance and Financial distress have significant influence to earnings management variable. The result of partial variable t test of Good Corporate Governance has no effect to Profit Management. While the Financial Distress has a positive and significant impact on Profit Management.
ANALISIS DETERMINAN PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI DI PROVINSI BANTEN Wieta Chairunesia
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.852 KB) | DOI: 10.22441/journal profita.v9i3.2885

Abstract

This study was conducted to see the effect of Personal Tax Payers, the BI Rate, Inflasidan the GDP of the Income Tax Receipts private in Banten province. This study used multiple linear regression analysis. The results of this study indicate that the amount of the individual taxpayer affected positively and negatively affect the GDP of the Personal Income Tax Revenue. Meanwhile, two other variables in this study, the BI Rate and Inflation does not affect the Personal Income Tax Revenue. This study uses a quantitative approach and using secondary data obtained from the Regional Office of Directorate General of Tax Banten, Bank Indonesia, and the body of the Central Statistics Banten Province. Data used in the form of quarterly data, starting from the first quarter of 2007 until the third quarter of 2014.
PENYUSUNAN LAPORAN KEUANGAN BERBASIS SYSTEM MELALUI PEMANFAATAN SOFTWARE ACCURATE V5 BAGI SISWA SMK SATRIA DI WILAYAH SRENGSENG JAKARTA BARAT Putri Dwi Wahyuni; Wieta Chairunesia; Rini Marlina
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.5125

Abstract

The increasingly rapid development of Technology and Communication (ICT) in the era of the industrial revolution 4.0 brought changes in all lines of activity. This development changed the social order which initially used the old (conventional) method into new, more technology-based methods. Information technology has changed the accounting process from traditional accounting to information technology accounting. One of the technological and communication developments that occur in the learning process is the preparation of financial reports that previously used manuals to become system-based, namely by using accounting software. Accurate V5 accounting software training can provide benefits for Satria Vocational School students in improving learning and competence in compiling financial reports for service, trading and manufacturing companies using Accurate V5 software. The aim of this training is for Satria Vocational High School students to understand and use Accurate V5 accounting software well. After this activity students are expected to be able to improve learning and competence in the field of accounting in compiling financial reports quickly and accurately using Accurate v5 accounting software so that they can compete with graduates from other schools in the world of work. Overall, the trainees understand the material presented and can use accounting software (Accurate v5) well in preparing financial reports. The activity went well and the participants were actively discussing Keywords: accurate v5 training, SMK Satria, Srengseng
Co-Authors Putri Renalita Sutra Rini Marlina Sely Megawati Wahyudi