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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Kompetif Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi dan Teknologi Keuangan
Oktaviani, Wulan
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Journal : Jurnal Akuntansi Kompetif

 1 
PENGARUH LABA BERSIH DAN ARUS KAS OPERASI TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2021 - 2023 Pirmansyah, Pirmansyah; Wahyu, Wadri; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani
Jurnal Akuntansi Kompetif Vol. 7 No. 3 (2024): Analisis Kinerja Keuangan dan Kepatuhan Akuntansi: Perspektif Praktik Publik da
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i3.1920

Abstract

This research aims to examine the influence of net profit and operating cash flow on dividend policy with company size as moderation in LQ45 companies listed on the IDX for the 2021 - 2023 period. This research uses quantitative methods with secondary data as the source. The sample in this study was 22 using the positive sampling method. The data analysis technique used is moderation analysis using the Smart PLS test tool. The research results show that partially, net profit and company size have a significant influence on dividend policy, while operating cash flow does not have a significant influence on dividend policy, while company size is unable to moderate net profit and cash flow on dividend policy.
PERSEPSI TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM Uli. S, Desti Monika; Pirmansyah, Pirmansyah; Wahyu, Wadri; Munika, Rani; Oktaviani, Wulan
Jurnal Akuntansi Kompetif Vol. 8 No. 2 (2025): Akuntabilitas, Kinerja Keuangan, dan Strategi Efisiensi di Sektor Publik dan UM
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v8i2.2113

Abstract

This study aims to determine the effect of perceptions of tax rates, service quality, and tax knowledge on tax compliance for micro small and medium businesses. This study also deals with the phenomenon of reducing the tax rate of micro small and medium enterprises to zero point five percent. The object of study was the taxpayer of small and medium business in Kampar Regency. The sample used was 158 small and medium micro business taxpayers who were selected using a simple random sampling technique.The study was conducted using primary data through a questionnaire with data analysis through the Structural Equation Model (SEM) approach based on Partial Least Square (PLS) with the WarpPLS 3.0 application program. The results of direct influence testing show that perceptions of tax rates, service quality and tax knowledge affect tax compliance for small and medium micro business taxpayers
ANALISIS SISTEM PENGENDALIAN INTERN PEMBERIAN KREDIT PADA KPRI PRIMA HUSADA KABUPATEN KAMPAR Pirmansyah, Pirmansyah; Wahyu, Wadri; Kharismayanda, Mardhiyah; Oktaviani, Wulan; Helfayani, Winda Dwi
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1462

Abstract

Penelitian ini dilaksanakan pada KPRI Prima Husada Kabupaten Kampar yang beralamat di Jl. DR.A. Rahman Saleh No.23 Bangkinang 28411. Tujuan diadakannya penelitian ini adalah untuk mengetahui tingkat implementasi sistem pengendalian intern pemberian kredit pada KPRI Prima Husada Kabupaten Kampar. Penelitian dilakukan dengan membandingkan sistem pengendalian intern yang diterapkan pada koperasi dengan teori mengenai sistem pengendalian intern. Teknik pengumpulan data yang digunakan oleh penulis adalah teknik wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pengendalian intern yang diterapkan pada KPRI Prima Husada Kabupaten Kampar telah diterapkan dengan baik. Adapun hasil yang diperoleh penulis adalah 75.61% telah terealisasi sedangkan 24,39% lagi belum diterapkan. Penelitian ini menunjukkan bahwa sistem penyaluran pinjaman pada KPRI Prima Husada Kabupaten Kampar telah menjalankan kaedah-kaedah yang benar sesuai dengan teori yang ada. Tetapi masih ada juga kekurangannya, yaitu masih ada pertimbangan khusus pemberian pinjaman kepada para peminjam (debitur)
PENGARUH LITERASI PAJAK TERHADAP KESADARAN PAJAK MAHASISWA S1 AKUNTANSI UNIVERSITAS AWAL BROS (UAB) Uli. S, Desti Monika; Oktaviani, Wulan; Helmiati, Helmiati; Munika, Rani; Kasmadi, Kasmadi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2508

Abstract

This research is motivated by the importance of understanding the tax system for undergraduate Accounting students as prospective accountants who play a crucial role in ensuring tax compliance and effective management of tax funds for national development. This study aims to evaluate the relationship between tax literacy and tax awareness of undergraduate Accounting students at Awal Bros University (UAB) and to identify other factors that influence tax awareness. The method used is a literature study by analyzing various relevant literature sources. The results show that tax literacy has a positive and significant influence on student tax awareness. The higher the level of student understanding and knowledge regarding taxation, the higher their awareness in fulfilling their tax obligations. This finding is in line with previous studies that reveal the importance of tax education in improving taxpayer compliance. Therefore, universities and tax authorities need to collaborate to design effective tax literacy programs for students as future taxpayers. Keywords: tax literacy, tax awareness, undergraduate accounting students
Co-Authors Alfiati Silfi Harahap, Puspa Dwi Marlita Hardi ' Helfayani, Winda Dwi Helmiati Helmiati Kasmadi Kasmadi Kharismayanda, Mardhiyah Laila Hayati, Laila Meilani, Ananda Munika, Rani Naja, Nailun Pirmansyah Pirmansyah Safira, Dinda Syamsul Bahri Uli. S, Desti Monika Wahyu, Wadri