Garuda - Garba Rujukan Digital

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

Author-ID : 4342247

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

Articles

1 2 3 4

Does Gender Diversity in the Boardroom Improve Firm Performance? Evidence from Indonesia Pananda Pasaribu; Masripah Masripah; Bonnie Mindosa
Economics and Finance in Indonesia Volume 65, Number 1, June 2019
Publisher : Institute for Economic and Social Research

This study investigates board gender diversity in Indonesia’s listed firms and its effect on firm performance from 2011–2016. After addressing the endogeneity of diversity, the results in this paper show that the proportion of female in the boardroom marginally improve firm performance. Firms with two or more female in the boardroom have a stronger impact on firm performance than firms with one female in the boardroom, consistent with the critical mass effect. Finally, certain sectors will gain more benefits of appointing females in the boardroom. The results suggest that increasing gender diversity in the boardrooms can have beneficial effects on firm performance, but the benefits may be subject to the critical mass and firm industry.

Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Penghindaran Pajak (Tax Avoidance) Muhammad Adnan Ashari; Panubut Simorangkir; Masripah
Jurnal Syntax Transformation Vol 1 No 08 (2020): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v1i8.135

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, kepemilikan institusional dan kepemilikan manajerial terhadap tax avoidance. Populasi yang akan ditetapkan pada penelitian ini adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2016-2018 karena pada waktu rentang periode tersebut bisnis dalam sektor properti dan real estate menjadi salah satu investasi favorit masyarakat Indonesia. Teknik pengambilan sampel pada penelitian ini menggunakan teknik nonprobability sampling dengan pendekatan purposive sampling sehingga didapatkan 33 perusahaan properti dan real estate yang terdaftar di BEI tahun 2016-2018 sebagai sampel. Pengujian dalam penelitian ini berbasis pada teknik Analisis Regresi Data Panel dengan program Stata 15.1, menggunakan pendekatan Random Effect Model dan tingkat signifikansi 5%. Hasil dari penelitian yang diperoleh (1) tidak terdapat pengaruh signifikan antara pertumbuhan penjualan terhadap tax avoidance, hal ini menjelaskan bahwa besaran pajak tidak dapat didasarkan atas tingkat pertumbuhan penjualan, melainkan laba bersih, (2) tidak terdapat pengaruh signifikan antara kepemilikan institusional terhadap tax avoidance, tingkat kepemilikan institusional tidak dapat menjamin suatu pihak institusi dapat memberikan kendali terhadap perusahaan untuk melakukan tax avoidance, (3) terdapat pengaruh positif dan signifikan antara kepemilikan manajerial terhadap tax avoidance, hasil ini dapat memperjelas bahwa pihak manajemen memiliki peranan penting dalam mengelola laba perusahaan sehingga memicu praktik tax avoidance

MENUMBUHKAN MINAT DAN MOTIVASI CALON AKUNTAN DALAM PENINGKATAN KOMPETENSI MELALUI SERTIFIKASI AKUNTANSI Akhmad Saebani; Masripah Masripah; Ratna Hindria Dyah Pita Sari; Praptiningsih Praptiningsih
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

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

Perkembangan teknologi informasi akuntansi yang semakin maju guna mendukung penyediaan laporan keuangan memberikan dampak terhadap tuntutan profesionalitas para akuntan. Akuntan selain harus memahami konsep dan standar akuntansi, juga harus dapat mengoperasikan software akuntansi. Dengan demikian, tujuan abdimas ini yaitu melalui webinar diharapkan dapat menumbuhkan minat dan motivasi murid-murid di SMKN 20 Jakarta sebagai calon akuntan dalam menguasai pengoperasiaan software akuntansi dan didukung dengan sertifikasi akuntansi. Metode yang digunakan yaitu penyampaian materi, sosialisasi dan diskusi. Dapat ditarik hasil dari abdimas ini yaitu perlu dipersiapkan sejak dini bagi para akuntan agar memiliki kemampuan mengoperasikan software akuntansi sebelum memasuki dunia kerja. Dan para murid SMK merupakan generasi muda sebagai calon akuntan profesional di masa depan. Pengetahuan terkait sertifikasi harus sudah dipahami sejak dini.

Peningkatan Literasi Perbankan Siswa Sekolah Menengah Pertama (SMP): Bank Mempermudah Transaksi Kita Kery Utami; Masripah Masripah
Indonesian Journal of Society Engagement Vol. 1 No. 2: Desember 2020
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v1i2.19

It is undeniable that banking transactions are already inherent in everyday life. Therefore, banking literacy needs to be owned by each individual. People who are well literate easier to understand matters related to banking and have information to access the necessary banking services. To support efforts to improve financial literacy, one of which is in the banking sector, socialization in the form of community service needs to be done. Community service is intended for young junior high school students (SMP-IT ARAFAH, Depok) with the theme "Bank Facilitates Our Transactions. The main purpose of this community service focuses on improving the insight of banking literacy among junior high schools. This service program is carried out in 1 (one) day with structured training methods, namely lecture methods, information discussions and lastly conducted previews, evaluations and question and answer questions as a reference to assess how much participants understand the material that has been submitted. Basically the banking literacy of SMP-IT ARAFAH students is quite good and after the implementation of community service there was an increase in the average level of understanding of students which was originally 71.22% to 86.97%. This shows that efforts to improve banking literacy through the implementation of community service have produced positive results. Similar activities need to be developed further in order to instill banking literacy early on. Thus will create a well literate and financially inclusive society that will ultimately support economic development. Abstrak Tidak bisa dipungkiri bahwa transaksi perbankan sudah melekat dalam kehidupan sehari-hari. Oleh karena itu, literasi perbankan perlu dimiliki oleh setiap individu. Masyarakat yang well literate lebih mudah memahami hal-hal yang terkait dengan perbankan serta memiliki informasi untuk mengakses layanan jasa perbankan yang diperlukan. Untuk mendukung upaya peningkatan literasi keuangan salah satunya pada sektor perbankan, maka sosialisasai dalam bentuk pengabdian masyarakat perlu dilakukan. Pengabdian masyarakat ditujukan bagi kalangan muda siswi Sekolah Menengah Pertama (SMP-IT ARAFAH, Depok) dengan tema “Bank Mempermudah Transaksi Kita. Tujuan utama pengabdian masyarakat ini berfokus pada peningkatan wawasan literasi perbankan di kalangan Sekolah Menegah Pertama (SMP). Program pengabdian ini dilaksanakan dalam 1 (satu) hari dengan metode pelatihan terstruktur yakni metode ceramah, diskusi informasi dan terakhir dilakukan preview, evaluasi dan tanya jawab sebagai acuan untuk menilai seberapa besar pemahaman peserta terkait materi yang telah disampaikan. Pada dasarnya literasi perbankan Siswi SMP-IT ARAFAH sudah cukup baik dan setelah dilaksanakannya pengabdian masyarakat terjadi kenaikan pada Rata-rata tingkat pemahaman Siswi yang semula 71,22% menjadi 86,97%. Hal ini menunjukkan bahwa upaya peningkatan literasi perbankan melalui pelaksanaan pengabdian masyarakat membuahkan hasil yang positif. Kegiatan serupa perlu dikembangkan lebih lanjut guna menanamkan literasi perbankan sejak dini. Dengan demikian akan tercipta masyarakat yang well literate dan financially inclusive yang pada akhirnya akan mendukung pembangunan ekonomi. Kata Kunci: literasi keuangan; literasi perbankan; sekolah menengah pertama

Pemberdayaan UKM yang Tergabung dalam Wanita Pengusaha Muslimah Indonesia (WPMI) Melalui Pembentukan Koperasi dan Pengembangan Website Retna Sari; Dianwicaksih Arieftiara; Masripah
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2021): Vol.1 No.2, April 2021
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/society.v1i2.126

Sektor UMKM terbukti menjadi penggerak perekonomian Indonesia, dan di Indonesia jumlah UMKM yang dimiliki dan dikelola oleh wanita terbilang sangat signifikan dan berperan besar dalam perumbuhan ekonomi. Wanita Pengusaha Muslimah Indonesia (WPMI) merupakan salah satu organisasi yang menjadi wadah UMKM yang dikelola oleh wanita yang tersebar di seluruh Indonesia. Berbagai permasalahan yang dihadapi oleh WPMI berdasarkan keluhan pada anggotanya adalah kesulitan permodalan ketika UMKM ingin mengembangkan usaha mereka. terbatasnya sumber daya sehingga timbul keinginan untuk bersinergi dalam hal yang konkrit, yaitu sebagai media berbagi sumber daya (resource sharing). Perlunya badan hukum agar UMKM mampu bersaing meningkatkan lingkup usaha dan mampu bersaing memperluas jangkauan klien/pelanggan, meningkatkan segmentasi pelanggan, misalnya perusahaan besar maupun instansi pemerintah. Perlunya ruang display bagi produk dan informasi semua yang bekenaan dengan kegiatan WPMI maupun seluruh UMKM binaan yang menarik dan luas jangkauannya berbasih teknologi informasi. Efisiensi produktifitas UMKM dalam merencanakan dan menghitung harga perolehan produk/harga pokok jasa, manajemen persediaan, pengelolaan keuangan dan pelaporan akuntansi sesuai dengan kebutuhan pajak serta pemenuhan kewajiban perpajakan UMKM. Solusi yang ditawarkan dalam kurun waktu 3 tahun adalah: pembentukan koperasi, pengembangan website dan berbagai sistem informasi yang mempermudah pengelolaan, pendampingan dalam hal pengelolaan keuangan dan perpajakan.

PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN AFEKTIF, KOMITMEN NORMATIF, DAN KOMITMEN KONTINUAN KARYAWAN PADA PERUSAHAAN SWASTA Masripah Masripah, SE., M.S.Ak
Jurnal Ekonomi Perusahaan Vol. 23 No. 1 (2016): JURNAL EKONOMI PERUSAHAAN VOL. 23 - NO. 1 EDISI MARET 2016
Publisher : Business and Entrepreneurship Department, Kwik Kian Gie School of Business and Information Technology, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/jep.v23i1.222

The objecive of thisÂ research is to determine the effect of job satisfaction on affective commitment, normative commitment, and continuance commitment of employees at the company. This research uses secondary data and primary data, namely the reference literature and surveys by giving questionnaires. The test results of this research to the 33 respondents indicated job satisfaction has a significant positive effect on affective commitment and continuance commitment of employees at the company. However, the research find that job satisfaction has significant negative effect on normative commitment of employees at the company. The results also proves that the factor most likely influenced by the job satisfaction of employees at the company is normative commitment, and how employers should treat their employees have contributed most compared to the salaries of employees in creating job satisfaction.ring listed in Indonesia Stock Exchange 2012-2013 period and has met the criteria established by the researchers , as many as 17 companies . The results of the analysis of this study showed that the Current Ratio and Return On Equity does not affect the Dividend Payout Ratio , while the Debt to Equity Ratio and Total Asset Turnover affect the Dividend Payout Ratio .Â

Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.

INTEGRATOR PLATFORM MODEL TO SUPPORT MSME Masripah Masripah; Alvita Yuniar; Meizaroh Meizaroh
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.163 KB)

This research focuses on designing an integrator platform called OperBisnis. This research attempts to answer questions about what kind of facilities are needed to support the collaboration between MSMEs and other parties. The method used was a descriptive approach. The results of the formation of OperBisnis show several benefits that can connect various parties such as banking institutions, mentors, investors, business incubators and accelerators, and others and form the function of education to funding.

ANALISIS PENERBITAN SP2DK TAHUN PAJAK 2016 TERHADAP LAPORAN KEUANGAN TAHUN 2021 (STUDI PADA PT TRI PURA INDAH PERSADA) Erica Novita Sari; Masripah -
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5205

Sources of state income come from natural resources and human resources taxes. Tax collection is the main choice as an alternative source of state financing. Taxes are contributions paid by the people to the state which are included in the state treasury and are regulated in laws that are bound and coercive. Several methods are used by the Directorate General of Taxes in achieving tax revenue targets by supervising taxpayers through the issuance of a letter requesting an explanation of data or information (SP2DK). The purpose of this literature is to review what factors affect the issuance and receipt of taxpayer SP2DK and their influence in recording financial statements. In addition, this research was conducted to motivate taxpayers to carry out their obligations as the color of the state. Method: Literature Review was carried out based on reference sources in the form of books or journals as well as managing research materials by observing cases or problems found. SP2DK is issued by the Account Representative for the difference in the number of figures regarding assets owned by taxpayers which so far have not been reported in the Annual SPT. Therefore, the issuance of SP2DK must have a purpose and purpose. As well as the factors causing the receipt of the SP2DK which was received by the taxpayer. After the issuance of SP2DK, of course there will be an effect of recording in financial statements related to taxes reported by taxpayers who receive SP2DK

Pengaruh Capital Intensity, Risiko Perusahaan, Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak Muhammad Ichsan Kamil; Masripah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 3 (2022): Juli 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

This study aims to determine the effect of capital intensity, company risk and fiscal loss compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2020. This study is a quantitative study with secondary data consisting of 75 samples of companies collected using purposive sampling method. data analysis technique in this study uses a regression model selection test, classical assumption test of panel data regression and hypothesis testing and is processed using software STATA version 16. Bases on the results, it is known that simultaneously capital intensity, corporate risk and fiscal loss compensation are significant to tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. The partial test results of this study indicate that (1) capital intensity has no significant effect on tax avoidance, (2) company risk has a significant positive effect on tax avoidance, (3) fiscal loss compensation has no significant effect on tax avoidance. The ability of capital intensity, corporate risk, fiscal loss compensation in explaining avoidance is 9,58% and the remaining 90,42% influenced by other factors.

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

Title

Found 37 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 37 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 37 Documents
Search