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All Journal IKRA-ITH ABDIMAS Jurnal Ilmiah Edunomika (JIE) Jurnal Industri Kreatif dan Kewirausahaan Management and Accounting Expose Jurnal Ekonomi dan Bisnis Jurnal Kajian Pendidikan IPA JURNAL ECONOMINA Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Journal Economics Technology and Entrepreneur JIAR : Journal Of International Accounting Research JIM : Journal Of International Management Jurnal Pengabdian Bukit Pengharapan
Wulandari, Endang
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : JIAR : Journal Of International Accounting Research

 1 
ANALISIS PERBANDINGAN NILAI KELAS PAGI DAN KELAS MALAM MATA KULIAH AKUNTANSI PAJAK MATERI TAX AMNESTY Wulandari, Endang
JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i01.261

Abstract

This research is entitled Comparative Analysis of the Values ??of Morning Class and Evening Class for Tax Accounting Subjects on Tax Amnesty. The problem raised in this research is this research entitled Comparative Analysis of the Values ??of Morning Class and Evening Class for Tax Accounting Courses on Tax Amnesty Materials. The purpose of this study is to test that there is no difference in the value of the Tax Accounting course whose material contains Tax Amnesty between the morning regular class students and the evening regular class students. The research method is using the average difference test hypothesis test. The results of the discussion above are known t0>t?=>t0=2.27>t?= -1.318 then H0 is accepted because there is no difference in the value of the morning class and evening class, and H1 is rejected because t0 > t?, from the results of the statistical test calculations above, it turns out that there is no difference the value between the morning class and the evening class, and the hypothesis that the morning class is less valuable than the evening class is rejected, because the results of the calculation show that the average test for the morning class is greater than the evening class.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP STRUKTUR MODAL Septiani, Mira; Wulandari, Endang
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM Azramedia indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.341

Abstract

This study aims to see the effect of sales growth, company size and investment opportunity set on the capital structure Secondary data is used for research and collected using purposive sampling. The data was then analyzed using multiple linear regression. The results showed that R, which amounted to 0.331. This means that the variation of all independent variables can affect changes in the dependent variable by 0.331 (33.1%). While the remaining 66.9% is influenced by other variables outside this study. The coefficient has a significant value of sales growth variable research is 0.225> 0.05, meaning that partially the effect is not significant. The significant value of the company size variable research is 0.310> 0.05, meaning that partially it has no significant effect and the significance value of the investment opportunity set (IOS) variable research is 0.002 <0.05, meaning that partially it has a significant effect. Therefore, sales growth and firm size have no effect on capital structure. Meanwhile, investment opportunity set affects the capital structure. The limitation of this research is the lack of research period on the small sample used.
ANALISIS PERBANDINGAN NILAI KELAS PAGI DAN KELAS MALAM MATA KULIAH AKUNTANSI PAJAK MATERI TAX AMNESTY Wulandari, Endang
JIAR : Journal Of International Accounting Research Vol 1 No 01 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i01.261

Abstract

This research is entitled Comparative Analysis of the Values ??of Morning Class and Evening Class for Tax Accounting Subjects on Tax Amnesty. The problem raised in this research is this research entitled Comparative Analysis of the Values ??of Morning Class and Evening Class for Tax Accounting Courses on Tax Amnesty Materials. The purpose of this study is to test that there is no difference in the value of the Tax Accounting course whose material contains Tax Amnesty between the morning regular class students and the evening regular class students. The research method is using the average difference test hypothesis test. The results of the discussion above are known t0>t?=>t0=2.27>t?= -1.318 then H0 is accepted because there is no difference in the value of the morning class and evening class, and H1 is rejected because t0 > t?, from the results of the statistical test calculations above, it turns out that there is no difference the value between the morning class and the evening class, and the hypothesis that the morning class is less valuable than the evening class is rejected, because the results of the calculation show that the average test for the morning class is greater than the evening class.
PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN INVESTMENT OPPORTUNITY SET TERHADAP STRUKTUR MODAL Septiani, Mira; Wulandari, Endang
JIAR : Journal Of International Accounting Research Vol 1 No 02 (2022): JIAR : Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v1i02.341

Abstract

This study aims to see the effect of sales growth, company size and investment opportunity set on the capital structure Secondary data is used for research and collected using purposive sampling. The data was then analyzed using multiple linear regression. The results showed that R, which amounted to 0.331. This means that the variation of all independent variables can affect changes in the dependent variable by 0.331 (33.1%). While the remaining 66.9% is influenced by other variables outside this study. The coefficient has a significant value of sales growth variable research is 0.225> 0.05, meaning that partially the effect is not significant. The significant value of the company size variable research is 0.310> 0.05, meaning that partially it has no significant effect and the significance value of the investment opportunity set (IOS) variable research is 0.002 <0.05, meaning that partially it has a significant effect. Therefore, sales growth and firm size have no effect on capital structure. Meanwhile, investment opportunity set affects the capital structure. The limitation of this research is the lack of research period on the small sample used.
Co-Authors Adjie Pratama, Muhammad Annisa Retno Utami Djamhur, Ina G. Farida Farida Jamain, Tries Handriman Juliani Pudjowati La Ode Abdul Wahab, La Ode Abdul Laila Febrina Lukito, Jefri Meliana, Sari Napitupulu, Theresia Nikmah, Ani Nuraelah, Almira Nuraini Nuraini Prasetyo, Margo Saptowinarko Prinajati, Purnomosutji Dyah Purnamasari, Eva Rahmawati, Rahmawati Rahmi Rahmi Rizkiyah, Fitri Sansena, Mona Anju Santoso , Ferry Santoso, Ferry Saprianto, Reko Sasono, Heri Septiani, Mira Shidqi, Arrafi SOEDIONO, WIBISONO Titik Purwanti Toatubun, Helmi Triandewo, Maris Agung