Articles
<![CDATA[Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion ]]>
<![CDATA[Dewi Rachmania, Eni Suharti,]]>
<![CDATA[ Jurnal Akuntansi Vol 23, No 2 (2019): May 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (423.937 KB)
|
DOI: 10.24912/ja.v23i2.589
<![CDATA[The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government. The tool used in this research is the structure equation model (SEM) with partial least square (PLS) alternative approaches. PLS evaluation model is done by assessing outer model and inner model. That used to test 98 samples (respondent) obtained from the slovin’s formula. The result of this reseach show indicates that the implementation of tax officer services/Fiscus have negative impact partially to tax-evasion and fairness of tax regulation has not effect partially on tax evasion.]]>
<![CDATA[Fintech Implementation on the Financial Performance of Rural Credit Banks ]]>
<![CDATA[Tri E. Ardiansyah, Eni Suharti,]]>
<![CDATA[ Jurnal Akuntansi Vol 24, No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v24i2.693
<![CDATA[This study aims to determine whether the enactment of BI regulation No.19 / 12 / PBI / 2017 by Financial Services Authority (OJK) in Indonesia has an impact on the performance of banks, especially rural banks (RCB). This’s because RCB are still bound by OJK regulations in lending with a loan mechanism requirements that are quite burdensome customers. The population used in this study is the RCB in Banten Province that registered by OJK for 2014 - 2018, the sampling method used is non probability sampling, the data analysis technique uses Comparative Analysis with descriptive quantitative approach, with the help of eview .9. the results are that for the year prior to the enactment of Bank of Indonesia regulation No. 19/12 / PBI / 2017 the variable lending and capital raising has a significant negative effect on the quality of productive assets, while for the Funding variable has no effect.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH TAHUN 2012-2017 ]]>
<![CDATA[Eni Suharti]]>;
<![CDATA[Ulfah Salpiah]]>
<![CDATA[ JMB : Jurnal Manajemen dan Bisnis Vol 8, No 1 (2019): JMB : Jurnal Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31000/jmb.v8i1.1574
<![CDATA[This study aims to determine the effect of Capital Adequacy Ratio(CAR), Operational Income Operating Costs (BOPO) and NonPerforming Financing (NPF) on profitability (ROA) in Islamic CommercialBanks. This study uses a quantitative approach. The population in thisstudy were 13 Islamic Commercial Banks registered in the FinancialServices Authority (OJK). The sampling technique used was randomsampling, which is a Sharia Commercial Bank that is categorized asGood Financial Performance and Islamic Bank Category in 2017 andobtained a sample of 5 Islamic Commercial Banks. The analysistechnique used is multiple regression and hypothesis testing using tstatisticsto test partial regression coefficients and f-statistics to test thesignificance of the effects together. In addition, a classic assumption testis also conducted which includes normality test, autocorrelation test,heteroscedasticity test and multicollinearity test. The results of this studyindicate that partially CAR does not affect ROA in Sharia CommercialBanks, BOPO partially has a negative and significant effect on ROA inIslamic Commercial Banks , NPF partially has a negative and significanteffect on ROA in Islamic Commercial Banks. Simultaneously CAR, BOPOand NPF have a significant effect on the depedent variable (ROA) ofIslamic Commercial Banks.]]>
<![CDATA[REAKSI PASAR DAN IMPLIKASINYA TERHADAP HARGA SAHAM ]]>
<![CDATA[Eni Suharti]]>;
<![CDATA[Iin Indah Saftiana]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 10, No 1 (2021) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30591/monex.v10i1.2346
<![CDATA[AbstrakTeori signaling memberikan penjelasan bahwa informasi merupakan sinyal yang dapat memberikan keyakinan bagi investor untuk pengambilan keputusan. Sinyal informasi berasal dari internal maupun dari eksternal perusahaan. Dengan pemahaman yang terbatas, investor merefleksikan sinyal tersebut menjadi sebuah keputusan, masalah muncul ketika investor salah menginterpretasikan informasi yang pada akhirnya saham dinilai tidak tepat, hal ini berimplikasi pada keputusan yang salah dan menyebabkan kerugian bagi investor. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh reaksi pasar yang di proksikan oleh over reaksi dan abnormal return terhadap harga saham. Sampel diambil dengan teknik purposive sampling dari populasi perusahaan manufaktur sub sector food and beverage terdaftar di BEI periode 2014-2018. Teknik analisis data yang digunakan yaitu regresi data panel dan untuk menjawab hipotesis yang diajukan menggunkan uji F dan uji t. Hasil penelitian membuktikan secara empiris bahwa over reaksi tidak berpengaruh terhadap harga saham, sedangkan abnormal return berpengaruh negatif terhadap harga saham. Implikasi penelitian menunjukan bahwa dalam investasi saham, investor memiliki pemahaman yang memadai dengan tidak mengikuti reaksi pasar secara berlebihan. Selain itu, semakin tingginya abnormal return saham yang tercipta dipasar akan membuat investor lebih konservatif dalam pemilihan investasi saham.]]>
<![CDATA[The Effect Of Stock Price, Share Trading Volume And Stock Return Volatility On Bid-Ask Spread On Lq45 Companies Listed On Idx In 2019 ]]>
<![CDATA[Dhea Zatira]]>;
<![CDATA[Sustari Alamsyah]]>;
<![CDATA[Eni Suharti]]>
<![CDATA[ Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 1 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Fakultas Bisnis ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31253/pe.v20i1.868
<![CDATA[The purpose of this study was to determine the effect of stock prices, stock trading volume, and stock return volatility on the bid-ask spread on the LQ45 index of companies listed on the Indonesia Stock Exchange. The period used in this study is four quarters during 2019. The technique used in sampling is by using purposive sampling and obtained 32 companies. The data analysis technique used is multiple linear regression analysis. The results showed that partially the stock price had a negative and significant effect on the bid-ask spread as indicated by the t-count value of -3.964077 > t-table 1.649 and the value of Prob. 0.001 < 0.05 . The stock trading volume variable partially has no effect on the bid-ask spread as indicated by the t-count value of 0.177347 < t Table 1.649 and the value of Prob. 0.8595 > 0.05. Then the stock return volatility variable has no effect on the bid-ask spread as indicated by the t arithmetic value of 0.634639 < t Table 1.649 and the value of Prob. 0.5268 > 0.05. Simultaneously F-statistic 5.93433 > F Table 2.68 and the value of Prob (Fstatistic) 0.000814 <0.05, it can be concluded that the variables of Stock Price (X1), Stock Trading Volume (X2) and Stock Return Volatility (X3) jointly affect the Bid-Ask Spread (Y).]]>
<![CDATA[Pengaruh Capital Intensity dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018 ]]>
<![CDATA[Zara Tania Rahmadi]]>;
<![CDATA[Eni Suharti]]>;
<![CDATA[Hustna Dara Sarra]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 4, No 1 (2020): Balance Vocation Accounting Journal ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (266.342 KB)
|
DOI: 10.31000/bvaj.v4i1.2703
<![CDATA[Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh antara capital intensity dan leverage terhadap Agresivitas Pajak. Teknik yang digunakan untuk pengambilan sampel dalam penelitian ini menggunakan purposive sampling, sampel dalam penelitian ini adalah 24 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode analisis yang digunakan dalam penelitian ini adalah model regresi data panel dengan menggunakan Eviews 10.0. Hasil regresi berganda data panel menunjukkan bahwa ada pengaruh yang positif antara Capital Intensity dan leverage terhadap Agresivitas Pajak, yang berarti bahwa perusahaan yang cenderung berinvestasi pada aktiva tetap menyebabkan adanya depresiasi yang digunakan sebagai pengurang laba sehingga pajak yang dibayarkan oleh perusahaan akan berkurang.]]>
<![CDATA[Analisis Perbandingan Metode Penentuan Harga Pokok Produksi (Pada PT. Megah Buana Pancarona 2014 ) ]]>
<![CDATA[Eni Suharti]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 1, No 1 (2017): Balance Vocation Accounting Journal ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (273.073 KB)
|
DOI: 10.31000/bvaj.v1i1.228
<![CDATA[Persaingan bisnis mengakibatkan perusahaan atau penyelenggara usaha berkreasi untuk menciptakan harga jual, untuk itu perusahaan harus menetapkan harga jual dengan tepat dan menghitung harga pokok produk dengan tepat. Kemudahan Impor Tujuan Ekspor (KITE) adalah fasilitas yang diberikan kepada perusahaan yang berorientasi ekspor atas pembebasan berupa penangguhan bea masuk dan PPN, yang akan mengurangi biaya impor bahan baku untuk digunakan dalam penentuan harga pokok produksi perusahaan. Secara praktis dapat dibandingkan perhitungan harga pokok produksi dengan menggunakan fasilitas KITE dan perhitungan dengan menggunakan metode Variable Costing dengan metode Full Costing. PT. Megah Buana Pancarona adalah suatu perseroan yang bergerak dibidang produksi pot tanaman dan telah memanfaatkan fasilitas KITE. Berdasarkan pengamatan atas laporan keuangan tahun 2014 menunjukkan bahwa biaya bahan baku dengan memanfaatkan fasilitas KITE dapat dihemat sebesar 11% untuk pot 1 liter, 13% untuk pot 1.4 liter, 14% untuk pot 3 liter, 16% untuk pot 5 liter, 6% untuk pot 8 liter, 13% untuk pot 12 liter.]]>
<![CDATA[Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance ]]>
<![CDATA[Hamdani]]>;
<![CDATA[Dhea Zatira]]>;
<![CDATA[Eni Suharti]]>
<![CDATA[ Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v26i2.936
<![CDATA[This study aims to see whether green accounting, environmental performance and company size can affect company performance moderated by CSR for the 2016-2020 period. This study uses a panel data regression method with a sample of companies listed in PRPOPER. The results show that partially green accounting and environmental performance variables can affect companies in implementing CSR while the size variable can not have an effect, as well as in the next results only environmental performance variables that can affect financial performance while green accounting, size and CSR have no effect on financial performance. An interesting finding is that green accounting which is a cost that must be incurred for CSR activities does not affect financial performance where this indicates that companies that implement CSR consider that environmental costs have been treated as operating costs in general.]]>
<![CDATA[Tax Officer Services And Tax Justice As Preventive Action For Tax Evasion ]]>
<![CDATA[Eni Suharti]]>;
<![CDATA[Dewi Rachmania]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v23i2.589
<![CDATA[The research is aimed to analyze of reduction of tax evasion case. Where, this effort by implementation service courtesy of tax officer/Fiscus and fairness of tax regulation for corporate as tax-payer. This matter caused by many tax-fraud that have done by tax-payer (small and big enterprise). Generally, these cases have influence to un-performing tax revenue of government.The tool used in this research is the structure equation model (SEM)with partial least square(PLS)alternative approaches.PLS evaluation model is done by assessing outer model and inner model.That used to test 98 samples(respondent)obtained from the slovin’s formula. The result of this reseach show indicates that the implementation oftax officerservices/Fiscus have negative impact partially to tax-evasionand fairness of tax regulation has not effect partially on tax evasion.]]>
<![CDATA[Fintech Implementation On The Financial Performance Of Rural Credit Banks ]]>
<![CDATA[Eni Suharti]]>;
<![CDATA[Tri Endi Ardiansyah]]>
<![CDATA[ Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v24i2.693
<![CDATA[This study aims to determine whether the enactment of BI regulation No.19 / 12 / PBI / 2017 by Financial Services Authority (OJK) in Indonesia has an impact on the performance of banks, especially rural banks(RCB). This’s because RCBare still bound by OJK regulations in lending with a loan mechanism requirements that are quite burdensome customers. The populationused in this study is the RCBin Banten Provincethat registered by OJKfor 2014 -2018, the sampling method used is non probability sampling, the data analysis technique uses Comparative Analysis with descriptive quantitative approach, with the help of eview .9. the results are that for the year prior to the enactment of Bank of Indonesia regulation No. 19/12 / PBI / 2017 the variable lending and capital raising has a significant negative effect on the quality of productive assets, while for theFunding variable has no effect.]]>
