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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jambi Accounting Review (JAR)
Yuliusman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE EFFECT OF ORGANIZATIONAL COMMITMENT AND PROCEDURAL JUSTICE ON BUDGET PARTICIPATION AND VILLAGE PERFORMANCE IN MUARO JAMBI REGENCY Rafiqoh R.; Mukhzarudfa; Yuliusman
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.660

Abstract

This study aimed to investigate the impact of organizational commitment and procedural justice on budget participation, as well as the influence of organizational commitment and procedural justice on village performance. Additionally, the study explored the relationship between budgetary participation and village performance in Muaro Jambi District. The target population for this research comprised village officials and members of the BPD (Badan Permusyawaratan Desa) in Muaro Jambi Regency, with a sample of 23 villages that received Village Fund Performance Allocations. Primary data was collected through questionnaires, and path analysis with Smart PLS was employed to analyze the data, examining both direct and indirect effects between the variables. The findings of the study revealed that organizational commitment and procedural justice had an impact on budget participation. Furthermore, organizational commitment and procedural justice were found to influence village performance, while budgetary participation also played a role in shaping village performance within Muaro Jambi District.
The THE INFLUENCE OF RETURN ON ASSETS, TOTAL ASSET TURNOVER, AND DEBT TO EQUITY RATIO ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Fathul Rezki, Achmad; Yuliusman
Jambi Accounting Review (JAR) Vol. 5 No. 3 (2024): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jar.v5i3.39845

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA), Total Asset Turnover (TATO), dan Debt to Equity Ratio (DER) terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai variabel moderasi. Data yang digunakan dalam penelitian ini merupakan data yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Teknik sampling yang digunakan adalah purposive sampling dan diperoleh sebanyak 50 perusahaan sebagai sampel dan total populasi selama 3 tahun periode dengan total sebanyak 150 sampel. Analisis data dilakukan menggunakan software WarpPLS (Partial Least Squares Structural Equation Modeling). Hasil penelitian menunjukkan bahwa ROA dan DER memiliki pengaruh signifikan terhadap Tax Avoidance, sementara TATO tidak menunjukkan pengaruh yang signifikan. Selain itu, ukuran perusahaan terbukti tidak memoderasi hubungan antara ROA TATO DER terhadap Tax Avoidance. Temuan ini memberikan implikasi penting bagi manajemen perusahaan dalam pengambilan keputusan keuangan serta bagi regulator dalam merumuskan kebijakan perpajakan.
Co-Authors Fathul Rezki, Achmad Mukhzarudfa, Mukhzarudfa Rafiqoh R.