Article Per Year (5 Year)
p-Index From 2019 - 2024
4.984
P-Index
This Author published in this journals
All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi dan Pajak Jurnal Pajak Indonesia (Indonesian Tax Review) International Research Journal of Business Studies (E-Journal) Syntax Literate : Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) IKRA-ITH ABDIMAS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Economics and Finance in Indonesia JAAF (Journal of Applied Accounting and Finance) Journal of Management and Leadership Jurnal Akuntansi & Perpajakan Jayakarta SABDAMAS JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi dan Keuangan Indonesia (SAKI) Enrichment : Journal of Management Jurnal Pasar Modal dan Bisnis JURNAL AKUNTANSI Jurnal Syntax Transformation E-Amal: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Society Engagement (IJSE) Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal Khazanah Akademia Jurnal Ekonomi Perusahaan Jurnal Akuntansi dan Keuangan JOEL: Journal of Educational and Language Research Jurnal Indonesia Sosial Sains Media Abdimas Accounting Student Research Journal Veteran Economics, Management & Accounting Review International Journal of Nusantara Islam
Masripah
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta, Depok
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance Masripah, Masripah; Diyanty, Vera; Fitriasari, Debby
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.791 KB)

Abstract

PENGARUH PROFITABILITAS, LEVERAGE DAN GENDER DIVERSITY TERHADAP PENGUNGKAPAN EMISI KARBON Herinda, Farica; Masripah, Masripah; Wijayanti, A
JURNAL AKUNIDA Vol. 7 No. 2 (2021): December
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to look at the influence of profitability, leverage and gender diversity on carbon emissions disclosure. In this study, the samples used were samples from mining and agricultural companies listed on the Indonesia Stock Exchange in the period 2017 to 2019. Profitability is measured by Returns on Asset, leverage is measured by Debt to Asset and gender diversity is measured by Blau heterogeneity index. Carbon emissions disclosure is measured using an emissions disclosure checklist containing 18 items related to carbon emissions related to climate change, greenhouse gas emissions, greenhouse gas emission reduction plans, greenhouse gas emission intensity, and corporate governance. The analysis method used in this study is descriptive analysis and hypothesis test of multiple linear regression analysis with the help of STATA software version 16.0. All hypotheses in this study were rejected with the results of the study showing that profitability has a significant negative effect on the disclosure of carbon emissions. Leverage and gender diversity have no effect on the disclosure of carbon emissions.
Rising Star Exchange: An Alternative Capital Market for SME in Indonesia Masripah .; Meizaroh .; Alvita Yuniar; Pramuditya Ardhana
JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v5i1.1328

Abstract

The purpose of this paper is to formulate an ideal stock exchange to help Small-Medium Entity (SMEs) in getting the capital they need. SMEs face some difficulties to grow its business. Access to the capital market is one of their main obstacles. This research uses a descriptive approach. This research discusses the problem by using literature study and secondary data as a source of information which is then analysed to be interpreted. This paper analyses both equity crowdfunding and Indonesian Stock Exchange Acceleration Board as the currently available equity market for SMEs. The key takeaways from both capital markets then being used to develop a new capital market called Rising Star Exchange (RiSE). The results of this paper implicate that by having this stock exchange, SMEs will have better access to funding while the investors also get the level of protection they need. The paper contributes to the social, economic and business sciences. The results of this paper could be used by the government to formulate a regulatory environment which could support the growth of SMEs, by the SMEs to find another alternative source of fund, and by the investors to allocate their fund in SMEs investment. 
The Roles of Financial Reporting and Self-Concept of Cooperative’s Managers in Using Accounting Information Yustina Triyani; Masripah -
Journal of Management and Leadership Vol 2 No 1 (2019): Volume 2 - Nomor 1 - May 2019
Publisher : Management and Leadership Study Programme

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.126 KB)

Abstract

A lot of cooperatives do not use adequate accounting information in preparation of financial reporting. Lack of knowledge and understanding in accounting principles, also a low level of selfconcept of the employees are the possible main reasons behind it. Thus, this study aims to find evidence on the effect of accounting knowledge and self-concept of cooperative managers on the use of accounting information. The object of this research is the managers of the cooperative members Dekopinda in North Jakarta, which consists of 100 respondents from 49 cooperatives. The methods of this research are field survey and data analysis using validity test, reliability, classical assumption and regression test. The test results show that all the data pass the validity, reliability and classical assumption test. F test results show the number 0.001, t-test results for accounting knowledge variables obtained 0.023 and self-concept 0.031. This study concludes that there is sufficient evidence that accounting knowledge and self-concept of cooperative managers have a positive effect on the use of accounting information.
TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS Esther Dwitia; Masripah Masripah; Ni Putu Eka Widiastuti
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 2 No 1 (2020): Vol. 02 No. 01 Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v2i1.44

Abstract

Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of this research is individual taxpayers who are obliged to tax return and are registered in KPP Pratama in Jakarta, Bogor, Tangerang and Bekasi (Jabotabek) areas. The sample was collected by snowball sampling method. The data used in this study are primary data by using questionnaire with 100 respondents as individual taxpayers. Data analysis was performed using Microsoft Excel 2013 and SmartPLS 3.0. The results of this study showed that (1) love of money has an effect on ethics of tax evasion. (2) machiavellian has no effect on ethics of tax evasion. (3) equity sensitivity has no effect on the ethics of tax evasion. Recomendation for further researchers to be able to add independent variables such as cultural factors, intelligence levels and expand population areas to produce better research. Keywords: Love of Money, Machiavellian, Equity Sensitivity, Tax Evasion Ethics
PENINGKATAN KEMAMPUAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN SESUAI DENGAN SAK EMKM MELALUI PENDAMPINGAN Dianwicaksih Arieftiara; Andi Manggala Putra; Masripah Masripah
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.837 KB)

Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) terbukti mampu menopang perekonomian masyarakat Indonesia. Pelaku UMKM memiliki berbagai tantangan, salah satunya adalah memperbaiki pengelolaan usaha mereka. Melalui penerapan akuntansi yang sesuai dengan SAK EMKM dapat membantu pelaku UMKM dalam memantau kondisi posisi keuangan dan besarnya laba usahanya. Berdasarkan survei pada pelaku UMKM Kota Depok, pengetahuan dan keterampilan mereka masih terbatas dalam menyusun laporan keuangan sesuai dengan SAK EMKM. Kegiatan pengabdian kepada masyarakat ini bertujuan melaksanakan pendampingan penyusunan laporan keuangan sesuai SAK EMKM pada pelaku UMKM Kota Depok. Metode kegiatan ini adalah survei pendahuluan, seminar, dan pendampingan secara intensif. Pengukuran peningkatan kemampuan pelaku UMKM dilakukan melalui pretes dan postes serta hasil pendampingan berupa tersusunnya laporan keuangan sesuai dengan SAK EMKM oleh para pelaku UMKM.
The Effect of Executive Compensation on Credit Default Swap Spread Meizaroh Meizaroh; Masripah Masripah
Gadjah Mada International Journal of Business Vol 21, No 1 (2019): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.965 KB) | DOI: 10.22146/gamaijb.32246

Abstract

Investors have been trying to formulate the optimum composition of executives’ compensation which will incentivize the executives to perform better and act in the shareholders’ best interests. This study aims to find empirical evidence about the impact of executive compensation on the default risk with the Credit Default Swap (CDS) spread as the proxy, using panel data to test the research model, which combines the analysis of cross-section and time series data. The study is conducted based on 1,416 observations of 177 U.S. companies from 2008-2015. The data are mainly collected from Datastream, Compustat, CRSP, and the US SEC’s EDGAR database. The current study provides a contribution by suggesting that executives’ compensation will trigger risk-taking behavior. The results of this study reveal, firstly, both equity-based compensation and debt-like compensation induce risk-taking behavior by the executives. Secondly, the correlation between both the form of the compensation and the CDS spread is weakened in a high information asymmetry environment. Lastly, this study finds that a CFO’s compensation has more influence on the CDS spread, compared to the other board executives, but this condition only occurs when the compensation is awarded in the form of debt-like compensation. To improve the generalization of the results, a further study may consider expanding the sample into several countries.
Pengaruh Board Diversity terhadap Stabilitas Bank: Bukti dari Bank Tercatat di Indonesia Pananda Pasaribu; Masripah Masripah
Jurnal Pasar Modal dan Bisnis Vol 4 No 1 (2022)
Publisher : The Indonesia Capital Market Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37194/jpmb.v4i1.108

Abstract

This research tries to examine the effect of board diversity, namely gender, education, and age on bank stability (credit risk and risk-taking decisions). This study uses listed banks in Indonesia during the period 2010 and 2020, which include foreign banks and governments banks. The estimation method used is panel data regression with fixed-effect method to anticipate endogeneity problems that may arise when analyzing the diversity of directors/commissioners on bank stability. The results of the descriptive analysis show that there is a tendency for Indonesian banks to choose individuals who fill the boards with homogeneous characteristics, particularly the low partipicipation of females on board. However, there is a positive trend during the observation period to increase the diversity of characteristics in these important positions. The results of the regression analysis show that various board diversity can affect bank stability, but the relationship may be affected by bank size, in which large banks may obtain most of benefits of board diversity.
PENGARUH STRUKTUR DEWAN DIREKSI DAN KEPEMILIKAN KELUARGA TERHADAP KUALITAS LABA DAN KINERJA PERUSAHAAN Retno, Vidyata Indri Masripah, Yuliati, Annisa
Jurnal Akuntansi Vol 4 No 2 (2015): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini ditujukan untuk menentukan apakah efek dewan direksi dari two-tier board system (yang terdiri dari ukuran dewan direksi, adanya direktur independen atau tidak, dan apakah terdapat dualisme CEO) serta struktur kepemilikan keluarga memiliki pengaruh terhadap kualitas laba dan kinerja perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan teknik analisis regresi berganda. Hasil pengujian penelitian ini terhadap sampel perusahaan manufaktur dari tahun 2011 sampai tahun 2012 yang berjumlah 186 tahun perusahaan menunjukkan bahwa proporsi dewan direksi berpengaruh positif signifikan terhadap kualitas laba dan kinerja perusahaan. Hasil uji lainnya menemukan bahwa direktur independen berpengaruh negatif signifikan terhadap kualitas laba dan kinerja perusahaan. Variabel CEO duality terhadap kinerja perusahaan dan kualitas laba menunjukkan hasil yang tidak signifikan. Hasil penelitian ini juga membuktikan bahwa kepemilikan keluarga berpengaruh negatif signifikan terhadap kualitas laba dan kinerja perusahaan. Kata Kunci : Ukuran Dewan Direksi, Keberadaan Direktur Independen, Dualisme CEO, Kepemilikan Keluarga, Kualitas Laba, Dan Kinerja Perusahaan.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN BOARD DIVERSITY GENDER TERHADAP TAX AGGRESSIVE DENGAN ENVIRONMENT PERFOMANCE SEBAGAI VARIABEL MODERATING Masripah -
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3965

Abstract

Penelitian ini merupakan penelitian kuantitatif yang memiliki tujuan untuk menguji hubungan pengungkapan corporate social responsibility dan board diversity gender terhadap praktik tax aggressive dengan environment performance sebagai variabel moderasi. Penelitian ini menggunakan data sekunder dari perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 hingga tahun 2020. Pengambilan kriteria sampel menggunakan metode purposive sampling yang didapatkan dengan jumlah yaitu 93 sampel. Data sampel diperoleh dari Bursa Efek Indonesia (BEI), Surat Keputusan PROPER Kementrian Lingkungan Hidup, dan laman resmi perusahaan. Pengujian hipotesis pada penelitian ini menggunakan dua model regresi linear berganda. Model pertama untuk menguji hipotesis pertama dan kedua. Model kedua untuk menguji hipotesis ketiga terkait adanya interaksi variabel moderasi environment performance dan pengungkapan corporate social responsibility. Kedua model tersebut diolah dan diuji dengan menggunakan software Microsoft Excel dan STATA. Hasil dari penelitian ini adalah pengungkapan corporate social responsibility tidak berpengaruh terhadap praktik tax aggressive. Board diversity gender berpengaruh negatif terhadap praktik tax aggressive. Environment performance mampu memoderasi pengaruh pengungkapan corporate social responsibility terhadap praktik tax aggressive.
Co-Authors Alvita Yuniar Amelia Sandra, Amelia Andi Manggala Putra Bonnie Mindosa Bunga Pitaloka Debby Fitriasari Dianwicaksih Arieftiara Driyanti Rahayu Elin Fadlina Erica Novita Sari Ermawati, Ermawati Erna Hernawati Esther Dwitia Fahira Vanesa Pertiwi Farah Nabilah Feisal Ahmad Riyadi Hannisa Yuiandini Herinda, Farica Ieke Sartika Iriany Irsyad Ardian Pratama Jutti Levita Luthfiana Nurjanah Mayka Nur Agni Meizaroh . Meizaroh Meizaroh Meizaroh Meizaroh Miftah, Munasiron Monika Novryanti, Monika Muhammad Adnan Ashari Muhammad Ichsan Kamil Ni Putu Eka Widiastuti Pajrina Rizki Pananda Pasaribu Pananda Pasaribu Panubut Simorangkir Pramuditya Ardhana Praptiningsih Praptiningsih Ratna Hindria DPS Ratna Hindria Dyah Pita Sari Retna Sari Rifqiyati Rifqiyati Ruth Bae Eliani Harahap Saebani, Akhmad Shelvy E Suherman, Shelvy E Shinta Widyastuti Shinta Widyastuti, Shinta Siti Hidayati Syabina Putri Susanti Utami, Kery Vera Diyanty Wijayanti, A Yustina Triyani