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Merry Susanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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SPIRITUALITAS TEMPAT KERJA (WORKPLACE SPIRITUALITY) DAN MOTIVASI MANAJEMEN LABA (EARNING MANAGEMENT MOTIVATION) Ardana, I Cenik; Dermawan, Elizabeth Sugiarto; Susanti, Merry
Jurnal Akuntansi Vol 20, No 1 (2016): January 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.129 KB) | DOI: 10.24912/ja.v20i1.77

Abstract

Tujuan penelitian ini adalah untuk mengkonfirmasi validitas dan reliabilitas model pengukuran Miliman, Czaplewski, dan Ferguson untuk spiritualitas tempat kerja, dan model pengukuran Chen dan Seng untuk motivasi manajemen laba, dan menguji kaitan spiritualitas tempat kerja dengan motivasi manajemen laba. Pengujian model pengukuran menggunakan analisis faktor konfirmatori dan uji keterkaitan menggunakan korelasi bivariat. Sampel dipilih dari para profesional di bidang akuntansi, keuangan, dan audit di Universitas Tarumanagara. Temuan penelitian ini adalah (1) model pengukuran Milliman, Czaplewski dan Ferguson untuk spiritualitas tempat kerja adalah valid dan reliabel; (2) model pengukuran Chen dan Seng untuk motivasi manajemen laba juga valid dan reliabel selama dimensi motivasi manajemen laba dimodifikasi dari yang asli, yang terdiri dari dua dimensi (sikap dan keyakinan kepada investor, tekanan dari pihak terafiliasi) menjadi lima dimensi (sikap dan keyakinan kepada investor, sikap dan keyakinan kepada karyawan, sikap dan keyakinan kepada hukum dan peraturan, sikap dan keyakinan untuk target laba, dan tekanan dari pihak terafiliasi); (3) penelitian ini memberikan bukti empiris bahwa ada korelasi negatif antara spiritualitas tempat kerja dengan motivasi manajemen laba. Implikasi dari temuan ini, adalah bahwa pembelajaran dan pelatihan spritualitas tempat kerja di lembaga pendidikan formal dan non formal menjadi lebih penting sebagai implementasi hasil penelitian spiritualitas tempat kerja, yang membuktikan bahwa peningkatan kesadaran spiritualitas di tempat kerja dapat meminimalkan motivasi manajemen laba. Ini juga dapat memperkuat transparansi dari tata kelola perusahaan yang sehatThe purpose of this research is to confirm the validity and reliability of the Milliman, Czaplewski and Ferguson’s measurement model of workplace spirituality/WS, and the Chen and Seng’s measurement model of Earning Management Motivation/EMM, and to test the relationship of WS and EMM. The measurement model test used confimatory factor analyses (CFA) and the relationship test used bivariat correlation. The sample was selected from professionals in the field of accountancy, finance, and audit at University of Tarumanagara. The research findings were: (1) the Milliman, Czaplewski dan Ferguson’s measurement model of WS was valid and reliable; (2) the Chen and Seng’s measurement model of EMM was also valid and reliable as long as the dimentions of the EMM to be modified from the original ones, which consisted of two dimentions (attitude and convictions, pressure from affiliated parties) into five dimentions (attitude and convictions to investors, attitude and convictions to employees, attitude and convictions to legal and regulation, attitude and convictions to profit target, and pressure from affiliated parties); (3) this research gave an empirical evidence that there was a significant negative correlation between WS and EMM. The implication of these findings, is that the learning and training of WS in formal and non formal education institutions become more and more important as an implementation of WS’s research findings, which prove that increasing spiritual consciousness in workplace can minimize management motivation to manage earning. This can also strengthen the transparancy of a healthy corporate governance.
Pemahaman mahasiswa akuntansi terhadap aset, liabilitas, dan ekuitas setelah penerapan ifrs Sufiyati, Sufiyati; Dewi, Sofia Prima; Susanti, Merry
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. For students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
PENGARUH FIRM SIZE, PROFITABILITY, FIRM AGE, FIRM GROWTH, LEVERAGE, DAN INDEPENDENT COMMISSIONER TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014 Joson, Monica; Susanti, Merry
Jurnal Ekonomi Vol 20, No 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.161

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage and independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company’s financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.
PELATIHAN PENERAPAN AKUNTANSI PERUSAHAAN DAGANG SMA TRI RATNA Susanto, Liana; Susanti, Merry
Jurnal Bakti Masyarakat Indonesia Vol 2, No 1 (2019): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.021 KB) | DOI: 10.24912/jbmi.v2i1.4332

Abstract

Kegiatan pengabdian kepada masyarakat kali ini dilakukan di SMA Tri Ratna yang beralamat di Jalan Talib No35-37 RT 9 RW2, Krukut, Tamansari, Jakarta Barat. Tujuan dari kegiatan ini adalah untuk memberikan pelatihankepada siswa/i SMA Tri Ratna agar mereka dapat memahami, membuat jurnal transaksi dan jurnal penyesuaianserta menyusun laporan keuangan untuk perusahaan dagang yang terdiri dari laporan laba/ rugi, laporan perubahanmodal dan laporan posisi keuangan. Sebelum kami melakukan pelatihan, dilakukan survey terlebih dahulu untukmengetahui topik apa yang perlu kami berikan serta jumlah siswa yang akan mengikuti pelatihan ini. Tahapselanjutnya adalah menyiapkan dan memperbanyak modul pelatihan serta mencari jadwal pelatihan. Pada haripelatihan, para dosen memberikan penjelasan serta contoh soal kepada para siswa/i untuk memahami, membuat jurnaltransaksi dan jurnal penyesuaian serta menyusun laporan keuangan untuk perusahaan dagang. Tahapan akhir adalahpara siswa/i diberikan kuis untuk mengetahui apakah mereka dapat memahami penjelasan yang telah diberikansebelumnya. Setelah hasil kuis dinilai, dapat disimpulkan bahwa sebagian besar dari mereka dapat mengerjakansoal yang diberikan dengan benar dan ini menunjukkan bahwa materi pelatihan akuntansi perusahaan dagang sudahdapat dipahami dengan baik. Selain itu, siswa/i juga diminta untuk mengisi kuesioner untuk mengetahui apakahpelatihan akuntansi perusahaan dagang ini memberikan manfaat kepada para siswa dan topik apakah yang merekaminati untuk pelatihan selanjutnya. Harapan kami adalah pelatihan akuntansi keuangan yang telah diberikan dapatbermanfaat bagi para siswa/i. Selesainya kegiatan pelatihan ini ditutup dengan memberikan kenang-kenangan kepadapara siswa.
Effect of Work Overload on Job Satisfaction Through Burnout Sufiyati, Cokki, Sofia Prima Dewi, Merry Susanti,
Jurnal Manajemen Vol 25, No 1 (2021): February 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i1.703

Abstract

The current study proposes to search the relationship between work overload, burnout, and job satisfaction for lecturers. The questionnaires were distributed among 69 lecturers at the faculty of economics and business using convenience sampling. Data were processed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The finding indicates that work overload has a positive effect on burnout, but work overload and burnout do not have a negative effect on job satisfaction.
KEPATUHAN PELAPORAN WAJIB PAJAK (STUDI KASUS DI JAKARTA BARAT DAN TANGERANG) MERRY SUSANTI; SOFIA PRIMA DEWI; SUFIYATI SUFIYATI
Jurnal Bisnis dan Akuntansi Vol 19 No 2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.826 KB) | DOI: 10.34208/jba.v19i2.268

Abstract

The purpose of this research was to obtain factors that influence taxpayer reporting compliance in West Jakarta and Tangerang. Data collection method was conducted by distributing questionnaires to lecturers in West Jakarta and Tangerang. Questionnaires were distributed from April 3 to May 26, 2017. Data processing methods were performed using SPSS. The results showed that taxpayers' awareness and willingness to pay taxes have influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang while tax sanction, fiscus service, know-ledge and understanding of taxation regulation, and perception on effectiveness of tax system have no influence on taxpayer reporting compliance of lecturer in West Jakarta and Tangerang.
Pengaruh Firm Size, Profitability, Firm Age, Firm Growth, Laverage, Dan Independent Commissioner Terhadap Intelectual Capital Disclosure Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2012-2014 Monica Joson; Merry Susanti
Jurnal Ekonomi Vol. 20 No. 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.161

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage an independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company's financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.
Pemahaman Mahasiswa Akuntansi Terhadap Aset, Liabilitas, Dan Ekuitas Setelah Penerapan IFRS Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Ekonomi Vol. 23 No. 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. Students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
Persepsi Dosen Tetap Di Wilayah Jakarta Barat Dan Tangerang Terhadap Penggunaan E-Filling Sofia Prima Dewi; Merry Susanti; Sufiyati
Jurnal Ekonomi Vol. 24 No. 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.453

Abstract

This study was made to obtain empirical evidence on the influence of perceptions of security, perceptions of usefulness, perceptions of confidentiality, and perceptions of convenience on the use of e-filling. The method of data collection is done by distributing questionnaires from February to April 2018 to lecturers in the West Jakarta and Tangerang areas. The sampling technique used is simple random sampling. The results showed that perceptions of convenience and perceptions of usefulness have an influence on the use of e-filling while the perception of confidentiality and perception of security has no influence on the use of e-filling.
Determinant Of Accounting Understanding Sufiyati; Sofia Prima Dewi; Merry Susanti
Jurnal Ekonomi Vol. 25 No. 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.630

Abstract

This study was made to determine the effect of perception of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behaviour on understanding accounting. The collection method was carried out by distributing questionnaires to Tarumanagara University students. The questionnaire was distributed from March to May 2019. Data processing methods were carried out using partial least square-structural equation modelling (PLS-SEM). The results showed that emotional intelligence and learning behaviour has no influence on students ' understanding of accounting. Perception of intellectual intelligence possessed by students only influence understanding Accounting Principle 1 and Accounting Principle 2. Emotional intelligence has no influence on understanding accounting. Spiritual intelligence possessed by students only influences on understanding of Accounting Principle 1. Learning behaviour has no influence on understanding accounting.
Co-Authors Anggela Anggela Ardana, I Cenik Bestyvina Kartika Cokki Dessya Christilla Dewi Fortuna ELIZABETH SUGIARTO DERMAWAN Elizabeth Sugiarto Dermawan Elyn Mareni Giovanni Regina Gondokusumo Gracia Jesslyn I Cenik Ardana Jason Christopher Joson, Monica Liana Susanto Liana Susanto Mikhael Jireh Hartono Moh. Bukhori Monica Joson Monica Joson Monica Joson Nina Saputri Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi SOFIA PRIMA DEWI Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Sufiyati Sufiyati Sufiyati, Sufiyati Susanto, Liana Vinna Marcella Widi Dewi Ruspitasari