Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Hukum Legalita
Martha, Martha
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Penerapan Pidana Terhadap Pelaku Penganiayaan Anak Ditinjau dari Prespektif UU Perlindungan Anak fadrian, fadrian; wanda, wanda; kausar, kausar; iqbal, iqbal; martha, martha
Legalita Vol 5 No 2 (2023): Jurnal Hukum Legalita
Publisher : Universitas Muhammadiyah Kotabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47637/legalita.v5i2.966

Abstract

Violence against children In many cases in Indonesia, a large part of the cause is a lack of awareness of child protection among parents or caregivers. Common types of violence are physical, emotional, sexual, and child neglect, all of which fall under the category of child abuse crimes. Therefore, there must be a legal basis to regulate child abuse in Indonesia to prevent the increase in cases. Some of the issues highlighted in this study include how laws and regulations regulate perpetrators of child abuse crimes in Indonesia and procedures for criminal sanctions against perpetrators of violence against children.
DETERMINANT TAXPAYER COMPLIANCE IN PAYING HOTEL TAXES Chandra, Teddy; Fransiska, Helen; Martha, Martha
Bilancia : Jurnal Ilmiah Akuntansi Vol 8 No 4 (2024): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v8i4.4580

Abstract

ABSTRACT The purpose of this research is to determine and analyze the effect of knowledge of taxation, tax sanctions and awareness of taxpayers on taxpayer compliance in paying hotel taxes. This research was conducted on Jl. Badak Ujung, Pekanbaru Mayor Office Complex, Main Building Lt. II - Tenayan Raya. The population in this research were hotel taxable entrepreneurs, totaling 148. With the census technique, the entire population was sampled in this research. This research technique uses multiple linear regression analysis. The results of the research explain that tax knowledge has a positive and significant effect, tax sanctions have a positive and significant effect and taxpayer awareness has a positive and significant on taxpayer compliance with hotel taxable entrepreneurs. Tujuan penelitian adalah untuk mengetahui dan menganalisis pengaruh pengetahuan perpajakan, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak membayar pajak hotel. Penelitian ini dilakukan di Jl. Badak Ujung, Komplek Perkantoran Walikota Pekanbaru, Gedung Utama Lt. II - Tenayan Raya. Populasi dalam penelitian ini adalah Pengusaha Kena Pajak Hotel yang berjumlah 148. Dengan teknik sensus maka keseluruhan populasi dijadikan sampel dalam penelitian ini. Teknik penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menjelaskan bahwa pengetahuan perpajakan memiliki pengaruh positif dan signifikan, sanksi pajak berpengaruh positif dan signifikan dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak pengusaha kena pajak hotel.
IMPACT ON GOOD CORPORATE GOVERNANCE, FIRM SIZE AND LEVERAGE ON FINANCIAL PERFORMANCE INFRASTRUCTURE SECTOR Huang, Felicia; Wijaya, Evelyn; Chandra, Jennifer; Martha, Martha; Triyonowati, Triyonowati
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 10 No 1 (2025): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v10i1.5077

Abstract

Infrastructure development has a positive impact on social aspects and human development as well as strategic investment in economic growth and community welfare. This research aims to analyze the impact on Good Corporate Governance, Firm Size, and Leverage on Financial Performance Infrastructure Sector. This research uses secondary data, which is obtained from the companies' financial statements. The data collection technique used is purposive sampling. The sample size consists of 49 companies. The research method used is quantitative analysis with Smart PLS software. The results indicate that board of directors has a positive and significant impact on financial performance, while audit committee has a negative and significant impact on financial performance. board of commissioners, firm size, and leverage have no significant impact on financial performance. Pembangunan infrastruktur memberikan dampak positif pada aspek sosial dan pembangunan manusia serta investasi strategis dalam pertumbuhan ekonomi dan kesejahteraan masyarakat. Penelitian ini bertujuan untuk menganalisa pengaruh Good Corporate Governance, Firm Size dan Leverage terhadap Financial Performance sektor infrastruktur. Penelitian ini menggunakan data sekunder di mana data diperoleh berasal dari laporan keuangan perusahaan. Teknik pengumpulan data adalah teknik purposive sampling. Jumlah sampel dalam penelitian adalah 49 perusahaan. Metode analisa data menggunakan teknik analisis kuantitatif dengan software Smart PLS. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh positif dan signifikan terhadap financial performance dan komite audit berpengaruh negatif dan signifikan terhadap financial performance. Sedangkan untuk variabel dewan komisaris, firm size dan leverage berpengaruh tidak signifikan terhadap financial performance.
Co-Authors Chandra, Jennifer Fransiska, Helen Huang, Felicia Iqbal Iqbal Kausar, Kausar RR. Ella Evrita Hestiandari Teddy Chandra Triyonowati, Triyonowati Wanda Wanda Wijaya, Evelyn