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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
Profitability, Leverage, and Company Size: A Comparative Analysis of Manufacturing Firm Value in Indonesia and Malaysia During COVID-19 Utami, Wiwik; Nugroho, Lucky; Chairunesia, Wieta; Mulyani, Susi Dwi
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.71

Abstract

This study examines the influence of profitability (Return on Assets/ROA), leverage (Debt-to-Equity Ratio/DER), and company size (LNAssets) on company value (Tobin’s Q) in Indonesia and Malaysia during the COVID-19 pandemic. The research aims to compare these relationships in both countries, considering differences in market maturity and investor behavior. Employing a quantitative approach, the study uses secondary data from 50 manufacturing companies in Indonesia and 42 in Malaysia, covering 2019–2021. Multiple linear regression was applied to analyze the data. The findings reveal that ROA positively impacts company value in both countries, with a more substantial effect observed in Indonesia due to its less mature market environment. DER also positively influences company value, as moderate leverage signals financial stability and growth potential. However, LNAssets negatively affect company value in Indonesia, reflecting agency conflicts and operational inefficiencies, while its effect in Malaysia is insignificant, indicating better governance and asset management. The results highlight that market dynamics and investor sophistication shape the effect of financial metrics on company value. This study offers practical implications for investors and policymakers. It provides insights into interpreting financial signals across different market contexts for investors. For policymakers, it underscores the importance of enhancing corporate governance in Indonesia to mitigate agency conflicts. The study’s novelty lies in its comparative analysis of Indonesia and Malaysia, demonstrating how market maturity and governance structures influence the relationship between financial metrics and company value. These findings contribute to firm performance and valuation literature during economic disruptions.
Penerapan Mesin Pencacah Plastik Dalam Pembuatan Paving Block Tembus Air Pada Pesantren Modern Al Mu'minien Indramayu Putri Renalita Sutra Tanjung; Alfian Noviyato; Wieta Chairunesia
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Cv. Utility Project Solution

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Abstract

Pesantren Modern Al Mu’minien Berlokasi di Indramayu, Lohbener Jawa Barat terus meningkatkan fasilitas untuk santri yang aktif, peningkatan ini juga berdampak pada peningkatan jumlah sampah. Sampah plastik yang menumpuk tanpa pengolahan lebih lanjut akan menambah masalah serius bagi lingkungan. Sampah plastik akan didaur ulang untuk dibuat barang yang bermanfaat berupa paving block tembus air. Pengolahan sampah plastik pada Pesantren Modern Al Mu’minien juga mendaur ulang dengan menggunakan metode Ecobrick. Pelaksanaan kegiatan penerapan mesin pencacah plastik dalam pembuatan paving block tembus air dan ecobrick bertujuan untuk pengembangan masyarakat berkelanjutan dan pengabdian kepada masyarakat. Metode pelaksanaan terdiri dari 5 tahapan. Tahap 1 Sosialisasi kepada mitra. Tahap 2 Pelatihan, yang terdiri dari Pengidentifikasian data-data yang dibutuhkan. Tahap 3 Penerapan Teknologi. Tahap 4 Pendampingan dan Evaluasi, dan Tahap 5 Keberlanjutan Program. Hasil yang diperoleh dari kegiatan ini yaitu Mitra sasaran mampu mengolah sampah plastik menjadi sesuatu yang berdaya guna. membuat Paving block tembus air dari hasil cacahan sampah plastik dan mendaur ulang sampah plastik dengan menggunakan metode Ecobrick. Mitra sasaran mampu melakukan penghitungan harga pokok produksi dan melakukan sistem pencatatan sederhana.
- Pemberdayaan Masyarakat Melalui Pelatihan Pembuatan dan Perhitungan Biaya Produksi Detergent Cair Ramah Lingkungan pada Usaha Mikro dan Kecil di Kelurahan Meruya Utara Nurlis, Nurlis; Chairunesia, Wieta
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

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Abstract

Liquid detergent, in addition to being useful as a cleaning agent, also has negative impacts on user health and the environment. Therefore, it is crucial to empower Micro and Small Business actors by providing assistance and training on the harmful effects of chemical ingredients used in the production of liquid detergent, the use and formulation of environmentally friendly detergent, accurate cost calculation, and practical training in producing liquid detergent using simple production machines. Participants are taught how to calculate the total cost of raw materials per unit of liquid detergent, take into account packaging and labor costs, and then determine a reasonable profit margin. This process ensures that participants are not only capable of making the product but also understand the business aspects, thus preparing them to market the environmentally friendly liquid detergent. The entire training program ran smoothly without significant obstacles; the availability of materials and tools had been well-prepared, and collaboration between the implementation team and local partners was excellent. Keywords: Simple Technology Production Machine; Environmentally friendly liquid detergent; Production cost