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All Journal Jurnal Ilmiah Mahasiswa FEB International Journal of Economics, Business and Accounting Research (IJEBAR) JAMER
Rachmawati, Ayu
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Economics, Econometrics & Finance Education

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THE EFFECT OF OWNERSHIP STRUCTURES AND CEO POWER TO CSR PERFORMANCE MODERATED BY PROFITABILITY Rachmawati, Ayu; Roekhudin, Roekhudin; Prastiwi, Arum
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2485

Abstract

Effect of Ownership Structures and CEO Power to CSR Performance Moderated by Profitability. This study aimed to analyze effects which affect CSR Performance in Indonesia’s companies. Ownership structures which are used in this study are family ownership and managerial ownership in a company. Samples are companies listed in Indonesia Stock Exchange (IDX) in 2017-2019, selected using probability sampling technique and purposive sampling method. Secondary data used and collected from Sustainability Report in every selected company. Data were analyzed by SPSS 26.0. This study found that family ownership in public companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, except companies engaged in finance support the realization of CSR Performance. This study does not support that managerial ownership and CEO power affect CSR Performance. Profitability strengthens the positive relationship of managerial ownership to CSR Performance, but does not support that profitability strengthens the positive relationship of family ownership and CEO power to CSR Performance. Keywords: CSR Performance, Ownership Structure, CEO Power, Profitability
PERSEPSI MAHASISWA AKUNTANSI TERHADAP FAKTOR-FAKTOR PEMILIHAN PROFESI SEBAGAI AKUNTAN PUBLIK DAN NON AKUNTAN PUBLIK (Studi Kasus Pada Mahasiswa S1 Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang) Rachmawati, Ayu
Jurnal Ilmiah Mahasiswa FEB Vol. 4 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui  persepsi mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya mengenai faktor-faktor yang membedakan pemilihan karir, perbedaan diantara mahasiswa akuntansi yang memilih profesi sebagai akuntan publik, akuntan perusahaan, akuntan pemerintah dan akuntan pendidik ditinjau dari gaji, pelatihan kerja, pengakuan, nilai-nilai sosial, lingkungan kerja, pasar kerja, dan nilai intrinsik. Metode penelitian ini menggunakan penelitian eksplanatori. Populasi dalam penelitian ini adalah mahasiswa S1 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang dengan kriteria yaitu masih aktif menjadi mahasiswa pada jurusan akuntansi serta mahasiswa yang telah menempuh mata kuliah pengauditan.  Analisis data pada penelitian ini menggunakan Uji T dengan bantuan sofware SPSS versi 20. Hasil penelitian ini menyatakan bahwa terdapat perbedaan persepsi mahasiswa jurusan akuntansi dalam menentukan profesi sebagai akuntan publik dan non akuntan publik dapat dibedakan melalui faktor gaji, pelatihan kerja, pengakuan, nilai-nilai sosial, lingkungan kerja, pasar kerja, dan nilai intrinsik. Hasil penelitian ini dapat menjadi bahan pertimbangan dalam melakukan perekrutan karyawan, sehingga persepsi antara pemilik dengan calon karyawan akan selaras dan bagi akademisi hasil penelitian ini dapat menjadi bahan pertimbangan dalam menentukan kurikulum materi perkuliahan.Kata Kunci: persepsi, gaji, pelatian kerja, pengakuan, nilai-nilai sosial, lingkungan kerja, pasar kerja, dan nilai intrinsik.
RELEVANSI PEMIKIRAN ABU YUSUF DALAM KITAB AL-KHARAJ TERHADAP PERHITUNGAN PAJAK MODERN SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK Mukaromah, Luluk; Safari, M Dedy Eko Trisyono; Susanti, Hevi; Supriadi; Rachmawati, Ayu
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.152

Abstract

This research explores the extent to which Abu Yusuf’s ideas in Al-Kharaj relate to contemporary taxation practices, particularly those involving the principles of justice, public benefit, trustworthiness, and the avoidance of excessive tax burdens on society. The study also investigates public perceptions of modern tax calculation systems and examines how Abu Yusuf’s values may influence taxpayer compliance today. Employing a qualitative method supported by open-ended questionnaires, this study seeks to capture respondents’ subjective interpretations and lived experiences regarding the current tax system. The findings reveal that Abu Yusuf’s taxation concepts remain highly relevant within Indonesia’s modern fiscal context, especially in promoting fairness and accountability in the management of public funds. Although modern tax regulations have been crafted to reflect these principles, practical obstacles remain, including perceptions of unequal public services, limited digital literacy, and a sense that tax obligations are not always distributed equitably. Furthermore, the results indicate that moral values, trust in governmental institutions, and the ethical conduct of tax officials significantly shape voluntary taxpayer compliance. These insights underscore the importance of consistently upholding justice, transparency, and responsible governance to enhance public adherence to tax obligations.
Co-Authors Arum Prastiwi Hevi Susanti Luluk Mukaromah Roekhudin, Roekhudin Safari, M Dedy Eko Trisyono Supriadi