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All Journal Jurnal Ekonomi Monex: Journal of Accounting Research Primanomics : Jurnal Ekonomi & Bisnis Penentuan harga obligasi dan teori tingkat bunga Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Jurnal Akuntansi Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan IECON: International Economics and Business Conference JIMEK
Eni Suharti
Universitas Muhammadiyah Tangerang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

 1 
Tax Officer Services and Tax Justice as Preventive Action for Tax Evasion Dewi Rachmania, Eni Suharti,
Jurnal Akuntansi Vol 23, No 2 (2019): May 2019
Publisher : 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

Abstract

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.
Fintech Implementation on the Financial Performance of Rural Credit Banks Tri E. Ardiansyah, Eni Suharti,
Jurnal Akuntansi Vol 24, No 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.693

Abstract

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.
Determinant Of Corporate Social Responsibility And Its Implication Of Financial Performance Hamdani; Dhea Zatira; Eni Suharti
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.936

Abstract

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.
Tax Officer Services And Tax Justice As Preventive Action For Tax Evasion Eni Suharti; Dewi Rachmania
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.589

Abstract

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.
Fintech Implementation On The Financial Performance Of Rural Credit Banks Eni Suharti; Tri Endi Ardiansyah
Jurnal Akuntansi Vol. 24 No. 2 (2020): December 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v24i2.693

Abstract

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.
Co-Authors Dewi Rachmania Dewi Rachmania Dewi Rachmania Dhea Zatira Dhea Zatira Dhea Zatira Dhea Zatira Febrianto, Hendra Galuh Gusti Amanutaqwa Gusti Amanutaqwa Hamdani Hamdani Hamdani Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hustna Dara Sarra Iin Indah Saftiana Imam Hidayat Mohamad Zulman Hakim Mohamad Zulman Hakim Sintya Indah Suryani Sonia Nadia Muslimah Sustari Alamsyah Sustari Alamsyah Tri Endi Ardiansyah Ulfah Salpiah Yogy Hendarji Zara Tania Rahmadi