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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Pemberdayaan Ekonomi
Wibowo, Seto Makmur
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance Social Sciences

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Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan R. Rosiyana Dewi; Abubakar Arif; Seto Makmur Wibowo; Eka Pujianthi; Mauliddini Nadhifah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5827

Abstract

A company is taxed based on the profits it earns as part of its contribution to building the nation. The characteristics of leaders in a company as part of the company's management can affect the value of corporate tax liability awareness, as well as innovations that can become a burden for the company can also affect tax liability awareness. This study aims to see the effect of gender, tenure, and innovation on awareness of tax obligations. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange in 2015-2019, which were selected using the purposive sampling method, so that the total sample is 85 annual reports. This research is a quantitative research by testing the hypothesis. Hypothesis testing using panel test with eviews 9.0 tool. This study accepts two of the three hypotheses, namely female gender has a positive effect on awareness of tax obligations and tenure also has a negative effect on awareness of tax obligations, while the effect of innovation on tax awareness cannot be proven in this study. A person's behavior is influenced by his rational mind (the theory of planned behavior), a woman has a risk aversion background, while a too long tenure can increase her ability to understand information gaps and the ability to master.
PENGARUH NILAI PERUSAHAAN, KESEMPATAN BERTUMBUH PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM DIMASA YANG AKAN DATANG Seto Makmur Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.196 KB) | DOI: 10.25105/jipak.v10i2.4557

Abstract

This study aims to analyze the iqfluence offirm value, the opportunity to grow the company and future operating cash flow to future stock return. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. The samples used were 23 companies which include consumer goods industry which published a report in 2009-2012. The results of this study using multiple regression showed that the firm value and operating cash flow has no effect on Future Stock Return. But the company's growth opportunity has a positive and significant impact on Future Stock Return
Karakteristik Pimpinan, Inovasi, dan Kesadaran Kewajiban Pajak Perusahaan R. Rosiyana Dewi; Abubakar Arif; Seto Makmur Wibowo; Eka Pujianthi; Mauliddini Nadhifah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5827

Abstract

A company is taxed based on the profits it earns as part of its contribution to building the nation. The characteristics of leaders in a company as part of the company's management can affect the value of corporate tax liability awareness, as well as innovations that can become a burden for the company can also affect tax liability awareness. This study aims to see the effect of gender, tenure, and innovation on awareness of tax obligations. The population in this study is the manufacturing industry sector companies listed on the Indonesia Stock Exchange in 2015-2019, which were selected using the purposive sampling method, so that the total sample is 85 annual reports. This research is a quantitative research by testing the hypothesis. Hypothesis testing using panel test with eviews 9.0 tool. This study accepts two of the three hypotheses, namely female gender has a positive effect on awareness of tax obligations and tenure also has a negative effect on awareness of tax obligations, while the effect of innovation on tax awareness cannot be proven in this study. A person's behavior is influenced by his rational mind (the theory of planned behavior), a woman has a risk aversion background, while a too long tenure can increase her ability to understand information gaps and the ability to master.
Pelatihan Meningkatkan Pemahaman Pelaku UMKM Menyusun Laporan Keuangan Sederhana(UMKM Kompeten di Bekasi) R. Rosiyana Dewi; Seto Makmur Wibowo; Mauliddini Nadifah
Jurnal Pemberdayaan Ekonomi Vol. 1 No. 1 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1045.571 KB) | DOI: 10.35912/jpe.v1i1.1008

Abstract

Purpose: Bookkeeping is one of the important factors that aim to develop MSMEs. Simple bookkeeping is quite important for the progress of their own business. One of the causes of MSMEs being difficult to develop is a poor accounting system. This is due to the government's lack of attention, and there are still many MSME actors who are reluctant to think about complicated things such as accounting and financial management issues. Currently, MSME actors are only limited to thinking about how to get profits so that their business or MSMEs can run and develop. To that end, the Indonesian Institute of Accountants (IAI) has prepared SAK-EMKM (Financial Accounting Standards for Micro, Small and Medium Entities) to facilitate MSMEs in compiling their financial reports. Method: This community service (PKM) was held online in March 2021 with the participants from business people in the convection and culinary fields. PKM is carried out by lecturers, students, alumni and staff. Result: The results of this PKM activity resulted that members of the KOMPETeN MSME group did not understand well about the types of financial statements and their benefits and how to prepare them, especially the preparation of income statements in accordance with generally accepted accounting standards. Conclusion: This community service (PKM) help the KOMPETeN MSME group to prepare simple financial statement.
Co-Authors Abubakar Arif Eka Pujianthi Mauliddini Nadhifah Mauliddini Nadifah R. Rosiyana Dewi R. Rosiyana Dewi