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The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies Wulan, Mulyaning; Ilhamdi, Ilhamdi; Qistiyah, Kunti Jeihan
Agregat: Jurnal Ekonomi dan Bisnis Vol 3 No 2 (2019): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.216 KB) | DOI: 10.22236/agregat_vol3/is2pp167-190

Abstract

This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.
IMPLEMENTASI AKUNTANSI DAN MANAJEMEN BAGI PENGUSAHA RENGGINING DESA KOLEANG, KECAMATAN JASINGA, BOGOR Wulan, Mulyaning; Al Azizah, Ummu Salma
SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Vol 2 No 1 (2019): April
Publisher : Faculty of Economics and Business, University of Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.147 KB) | DOI: 10.22236/syukur_vol2/is1pp30-36

Abstract

ABSTRAK   Desa Koleang terletak di Kecamatan jasinga, Jawa Barat. Dengan jumlah penduduk kurang lebih sebanyak 5000 penduduk, Koleang menjadi kampung yang berpenduduk paling banyak penduduknya dibanding kampung lain di sekitarnya seperti Karundang, Cicanggong, Silongong, Sampalan Kadu, Cisarua dan kampung lainnya. pembuat makanan trdisional yaitu Renggining dan Dapros makanan berbentuk camilan ini merupakan salah satu penggerak perekonomian bagi sebagian besar masyarakat Koleang. Tetapi, sangat di sayangkan kurangnya pemahaman warga tentang pentingnya manajemen keuangan yang baik membuat usaha yang sudah mereka jadikan mata pencaharian selama bertahun-tahun ini sulit untuk berkembang. Tim PKM dari Universitas Muhammadiyah Prof, DR Hamka, merupan dosen yang memiliki dedikasi untuk melaksanakan Catur Darma Perguruan Tinggi. Diharapkan melalui pelatihan yang diadakan dapat menambah kemampuan akuntansi melalui pelatihan pembuatan laporan keuangan. Selain itu, pengusaha renggining diharapkan memiliki kemampuan untuk memanage usahanya terutama dalam inovasi dan pemasaran.   Kata kunci: Usaha Mikro, Pemasaran berbasis internet, Manajemen Usaha, Pengabdian Kepada Masyarakat (PKM)
Does The Lecturers’ Innovativeness Drive Online-Learning Adoption in Higher Education? A Study based on Extended TAM Purwandari, diah; Saparudin, Mohamad; Wulan, Mulyaning; Akbari, Deni Adha; Kania, Azzura
Jurnal Sisfokom (Sistem Informasi dan Komputer) Vol 13, No 2 (2024): JULY
Publisher : ISB Atma Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32736/sisfokom.v13i2.2122

Abstract

Adoption and intention to use online learning is a developing area of education research. Despite a large body of research on online learning acceptance, more is needed to know about the factors that impact lecturers' intentions to continue utilizing online learning. The purpose of this study is to give empirical evidence regarding the acceptance of online learning. The proposed model is based on the technology acceptance model (TAM). Several hypotheses were created using the TAM Model, utilizing lecturers' personal innovativeness as an external varaibel. This study used structural equation modeling (SEM-PLS) to investigate technology use among 180 lecturers. The findings suggested that the proposed model accurately predicted the desire to continue using e-learning. Lecturers' innovativeness had a significant impact on perceived usefulness (PU), perceived ease of use (PEOU), and intention to continue using e-learning. Perceived usefulness was the most important factor influencing the intention to continue using e-learning. PEO had a significant influence on PU and PU was able to mediate the relationship between LPI and PEO with CI. However, PEO did not.
PENGARUH PELATIHAN PROFESIONAL, PERTIMBANGAN PASAR KERJA, DAN LINGKUNGAN KERJA TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR MENJADI AKUNTAN PUBLIK Rachmawati, Aulya; Wulan, Mulyaning; Saraswati, Ade Maya
Jurnal Pendidikan Akuntansi Indonesia Vol 21, No 2 (2023): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v21i2.67318

Abstract

Tujuan penelitian yaitu menguji pengaruh Pelatihan Profesional, Pertimbangan Pasar Kerja, dan Lingkungan Kerja terhadap Minat Mahasiswa Berkarir menjadi Akuntan Publik. Populasi yang digunakan pada penelitian ini adalah mahasiswa akuntansi yang berkuliah di Universitas di Jakarta Timur. Penelitian ini menggunakan metode analisis data kuantitatif dengan regresi linear berganda sebagai pengujian hipotesis. Hasil penelitian Pelatihan Profesional, Pertimbangan Pasar Kerja, dan Lingkungan Kerja  berpengaruh terhadap Minat Mahasiswa Akuntansi Berkarir menjadi Akuntan Publik.Kata Kunci : Pelatihan Profesional, Pertimbangan Pasar Kerja, dan Lingkungan Kerja terhadap Minat Menjadi Akuntan Publik
Efficiency Of Zakat Institutions In Indonesia During 2017-2021: An Application Of Data Envelopment Analysis Fakhri, Muhammad Yusuf; Bahri, Efri Syamsul; Wulan, Mulyaning
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.456

Abstract

The purpose of this study is to measure the financial performance of the National Amil Zakat Institution (LAZNAS) in the effectiveness of distribution and the efficiency of fund management. This research method uses quantitative with a descriptive approach. This study uses secondary data derived from LAZNAS website sources. The technique of collecting data by purposive sampling, namely; LAZNAS, which can publish financial statement data on the website from 2017-2021. Analysis technique or financial performance on effectiveness using the Allocation to Collection Ratio (ACR) approach. Then, the efficiency aspect uses the Data Envelopment Analysis (DEA) approach. The results of measuring financial performance in the part of effectiveness show that 6 LAZNAS in the Highly Effective category are; Dompet Dhuafa, Griya Yatim Dhuafa, LAZISNU, Panti Yatim Indonesia, Rumah Yatim, and Rumah Zakat. Then, Al Azhar and LAZISMU showed the Effective category in the 2017-2021 period. On efficiency measurements, LAZISNU already offers efficiency. Other LAZNAS are still experiencing inefficiencies in the 2017-2021 period.
Assessing the Engagement Strategies of Indonesia’s Top 5 Universities on Instagram Akbari, Deni Adha; Rochaety , Eti; Wulan, Mulyaning; Purwandari, Diah; Adji, Fanina
Agregat: Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2024)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol8.i2/16005

Abstract

This research aims to assess the engagement strategies of Indonesia's top 5 universities on Instagram, analyzing how these strategies enhance interaction with the audience. Utilizing a combination of content analysis and machine learning, the study scrutinizes various elements like posting frequency, content type, and usage of hashtags. The findings reveal that strategic content placement, emotional appeal, and the incorporation of interactive elements significantly bolster engagement. These strategies are particularly effective in fostering a vibrant academic community and enhancing the universities' outreach efforts. This study contributes to the understanding of digital engagement in higher education and offers actionable insights for optimizing social media marketing strategies.
Optimalisasi Edukasi Perpajakan Bagi Generasi Z Sebagai Calon Wajib Pajak Sebagai Upaya Menumbuhkan Kepatuhan Perpajakan Pada Siswa-Siswi SMK Setia Negara Saraswati, Ade Maya; Zidnia, Rizqa; Wulan, Mulyaning
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.10343

Abstract

Kegiatan Pengabdian Kepada Masyarakat ditujukan kepada siswa-siswi SMK Setia Negara. Indonesia akan menghadapi bonus demografi dan berdasarkan data dari BPS (2020) disebutkan bahwa komposisi penduduk di Indonesia didominasi oleh Generasi Z. Jumlah tenaga kerja produktif perlu disikapi mulai dari sekarang, yaitu pendidikan tentang kesadaran pajak yang dimulai dari bangku sekolah. Sehingga diperlukan pelatihan atau pemberian edukasi terkait perpajakan agar dapat membangun kesadaran Perpajakan bagi siswa-siswi SMK sebagai calon pekerja. Tujuan Pengabdian ini adalah memberikan pemahaman kepada siswa siswi SMK sebagai calon pekerja untuk patuh terhadap ketentuan perpajakan. Pelaksaaan dilakukan secara tatap muka dengan cara presentasi dengan target kepada siswa Kelas XII Akuntansi dan Keuangan Lembaga. Berdasarkan hasil post-test terjadi peningkatan penilaian atas pertanyaan terkait perpajakan yang diajukan oleh pihak panitia PKM