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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman
Farida, Yusriati Nur
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Irawan, Yanuar; Sularso, Havid; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.591

Abstract

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
Faktor-faktor yang Mempengaruhi Keputusan Kredit Pada UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid-19 Azhar, Ade Noviana; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.679 KB) | DOI: 10.20884/1.sar.2021.6.1.3900

Abstract

This study aims to determine the effect of financial literacy, education level, credit procedures, and interest rates on credit decisions at MSMEs during the Covid-19 pandemic. The sampling technique used convenience sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple linear regression analysis. The results showed that: (1) financial literacy has a positive and significant effect on credit decisions at MSMEs; (2) education level does not affect credit decisions at MSMEs; (3) credit procedures have a positive and significant effect on credit decisions at MSMEs; (4) interest rates do not affect credit decisions at MSMEs. The implication of this research is that understanding financial literacy is very helpful for MSME actors in determining credit decisions. Good financial literacy will affect a person's way of thinking about financial conditions and affect someone in making strategic decisions and good financial management. Ease of easy credit procedures will encourage MSMEs to make credit decisions. Businesses tend to prefer credit procedures that are quick, easy, and simple.
PENGARUH STRUKTUR MODAL, SISTEM INFORMASI AKUNTANSI, DIGITAL MARKETING TERHADAP KINERJA UMKM DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Althafa, Erchika Destiara; Farida, Yusriati Nur; Suparlinah, Irianing
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.11254

Abstract

This research aims to determine the effect of capital structure, accounting information systems, and digital marketing on the performance of MSMEs with organizational culture as a moderating variable. This method used in this research is quantitative research. The population of this study were all MSMEs in Banyumas Regency. The sample determination was determined by purposive sampling with a total sample of 100 MSME units. Data analysis that was used is moderation regression analysis. The results showed that: (1) capital structure has no effect on MSME performance; (2) accounting information systems has no effect on MSME performance; (3) digital marketing has no effect on MSME performance; (4) organizational culture has no effect on MSME performance; (5) capital structure has no effect on MSME performance through organizational culture; (6) accounting information systems affect MSME performance through organizational culture; and (7) digital marketing has no effect on MSME performance through organizational culture. The implication of this research is that MSME can pay more attention to the use of capital structure, accounting information systems, digital marketing and organizational culture in their efforts to improve MSME performance. For the government, it is expected to hold socialization and training on capital structure, accounting information systems, and digital marketing to support the performance of MSMEs.
Co-Authors Althafa, Erchika Destiara Azhar, Ade Noviana Havid Sularso Irawan, Yanuar Suparlinah, Irianing