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All Journal Jurnal Akuntansi Indonesia Kinerja JBTI : Jurnal Bisnis : Teori dan Implementasi Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal Mantik Penusa CARADDE: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akuntansi Cakrawala Repositori Imwi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Magister Administrasi Publik Jurnal Bingkai Ekonomi (JBE) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Muria Jurnal Layanan Masyarakat Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi AKUNESA Duconomics Sci-meet (Education & Economics Science Meet) Realible Accounting Journal Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope Accounting Journal of Ibrahimy (AJI) Jurnal Akuntansi Inovatif International Journal of Contemporary Sciences (IJCS) JURALINUS AKRUAL : Jurnal Akuntansi dan Keuangan` J-CEKI TPeT

Afifi, Zaenal

Muria Kudus University

Author-ID : 1555590

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 47 Documents Claim Missing Document

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Manajemen Laba Perbankan Di Indonesia: Peran Dewan Direksi Annisa Rizkiyana; Sri Mulyani; Zaenal Afifi
Cakrawala Repositori IMWI Vol. 5 No. 2 (2022): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v5i2.125

Manajemen laba merupakan upaya manajer untuk memengaruhi informasi laporan keuangan dengan tujuan mengelabuipihak yang berkepentingan dalam menilai kinerja operasional perusahaan. Penelitian ini bertujuan untuk menguji pengaruh konservatisme akuntansi, pengungkapan tanggung jawab sosial perusahaan, efektivitas dewan direksi, efektivitas komite audit, arus kas operasi, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Metode penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 120 perusahaan. Teknik analisis data menggunakan analisis regresi linier berganda dengan alat bantu statistik SPSS 23. Hasil penelitian menunjukkan bahwa efektivitas dewan direksi berpengaruh negatif terhadap manajemen laba, sedangkan konservatisme akuntansi, pengungkapan tanggung jawab sosial perusahaan, efektivitas komite audit, arus kas operasi, dan kepemilikan manajerial tidak berpengaruh terhadap manajemen laba.

Peningkatan Produktivitas Usaha Melalui Pemahaman Kewirausahaan, Pelatihan Kewirausahaan dan Minat Berwirausaha Sukirman Sukirman; Afifi Zaenal
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

The purpose of this study is to analyze the effect of understanding entrepreneurship and entrepreneurship training on interest in entrepreneurship, the effect of understanding entrepreneurship and entrepreneurship training on business productivity and the effect of interest in entrepreneurship on business productivity. The population in this study were 264 students participating in the entrepreneurship development program at Muria Kudus University. Determination of the number of samples using the Slovin formula consists of 136 students, with a side technique using proportional random sampling. Data analysis techniques using Structural Equation Modeling (SEM) with AMOS 21 software. The results showed that understanding of entrepreneurship and entrepreneurship training had a positive and significant effect on interest in entrepreneurship, understanding of entrepreneurship and entrepreneurship training had a positive and significant effect on business productivity and interest in entrepreneurship had a positive and significant effect on business productivity. interest in entrepreneurship has a positive and significant influence in mediating the understanding of entrepreneurship on business productivity. Interest in entrepreneurship has a positive influence to become an intervening in mediating entrepreneurship training on business productivity

Implementasi Perspektif Pembelajaran dan Pertumbuhan Balanced Scorecard pada Organisasi Nirlaba Zaenal Afifi
Jurnal Bingkai Ekonomi (JBE) Vol 2 No 2 (2017): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Tujuan dari penelitian ini adalah untuk menemukan bukti empiris tentang implementasi perspektif pembelajaran dan pertumbuhan Balanced Scorecard pada organisasi Nirlaba Pondok Pesantren Rohmatillah Kudus. Penelitian ini merupakan studi kasus. Desain kualitatif penelitian ini dilakukan dengan wawancara kepada 12 orang yang berbeda tanggung jawabnya. Penelitian ini menemukan bahwa pada prinsipnya atribut-atribut strategy map perspektif pembelajaran dan pertumbuhan dalam BSC telah diterapkan dengan baik di Pondok Pesantren Rohmatillah. Selain itu, penelitian ini menemukan faktor pendukung penerapan perspektif pembelajaran dan pertumbuhan dalam BSC di Pondok Pesantren Rohmatillah yaitu kedisiplinan yang kuat.

ANALISIS PENGARUH LIKUIDITAS SAHAM, EARNING PER SHARE, RETURN SAHAM, HARGA SAHAM, DAN VOLUME PERDAGANGAN SAHAM TERHADAP KEPUTUSAN STOCK SPLIT Nofita Sari; Zaenal Afifi; Diah Ayu Susanti
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4774

Stock split is an action carried out by a company by dividing the nominal value of shares into smaller so that the number of outstanding shares becomes more. This study aims to test and analyze the effect of stock liquidity, earnings per share, stock return, stock price, and stock trading volume on stock split decisions in companies listed on the Indonesia Stock Exchange in 2018-2022. The population used in this study is all companies listed on the Indonesia Stock Exchange during 2018-2022. The technique used for sampling in this study is purposive sampling technique, with a total of 85 company samples produced. The research method uses the logistic linear regression analysis method with SPSS software tool version 25. The results of this study show that stock liquidity, earnings per share, stock price, and stock trading volume have no influence on stock split decisions. Meanwhile, stock returns have a positive influence on stock split decisions.

Kinerja Keuangan Perbankan Umum Swasta Nasional yang Terdaftar di Otoritas Jasa Keuangan Rina Noviana; Nita Andriyani Budiman; Zaenal Afifi
Jurnal Akuntansi Inovatif Vol 1 No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i2.6

Latar Belakang: Berdasarkan data pada setiap annual report masing-masing perusahaan perbankan umum swasta nasional yang terdaftar di OJK sebanyak 50 perusahaan mengalami laba pada tahun 2021. Metode Penelitian: Metode yang digunakan untuk pengambilan sampel adalah metode purposive sampling dengan jumlah 260 sampel penelitian. Teknik analisis data yang digunakan adalah analisis regresi data panel dengan bantuan perangkat lunak Eviews 9. Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, komisaris independen, dan loan to deposit ratio tidak berpengaruh terhadap kinerja keuangan, sedangkan non performing loan dan beban operasional dibanding pendapatan operasional berpengaruh negatif terhadap kinerja keuangan. Keaslian/Kebaruan Penelitian: Riset ini memperluas gambaran tentang kebermanfaatan kepemilikan institusional, komisaris independen, dan manajemen risiko terhadap kinerja keuangan.

Menelusuri Kepatuhan Pajak: Faktor-faktor Penentu dan Studi pada Wajib Pajak Orang Pribadi di Kabupaten Kudus Muti’ah, Atikah Nafisatul; Budiman, Nita Andriyani; Afifi, Zaenal
Jurnal Akuntansi Vol 12 No 3 (2024): AKUNESA (Mei 2024)
Publisher : Universitas Negeri Surabaya

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This study aims to analyze the effect of information transparency, modernization of tax service technology, tax sanctions, subjective norms, and trust in the government on tax compliance for individual taxpayers in Kudus Regency. The sampling technique used in this study was purposive sampling with a total of 445 respondents. This study used a quantitative method with primary data obtained through distributing questionnaires. The analytical method used in this research is PLS-SEM with SmartPLS software. The results of this study indicate that information transparency, modernization of tax service technology, tax sanctions, subjective norms, and trust in the government have a positive effect on tax compliance.

PENGARUH TAX PLANNING, TAX AVOIDANCE, KEBIJAKAN UTANG, DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN SEKTOR BARANG KONSUMER PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022) Siviani, Devi; Budiman, Nita Andriyani; Afifi, Zaenal
Realible Accounting Journal Vol. 4 No. 1 (2024): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.794

Harga saham adalah harga suatu saham yang terjadi di pasar bursa pada saat tertentu yang ditentukan oleh pelaku pasar dan ditentukan oleh permintaan dan penawaran saham yang bersangkutan di pasar modal. Penelitian ini bertujuan untuk mengetahui pengaruh tax planning, tax avoidance, kebijakan utang, dan pertumbuhan penjualan terhadap harga saham. Populasi penelitian ini adalah perusahaan sektor barang konsumer primer yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sampel penelitian sebanyak 139 pengamatan. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa tax avoidance berpengaruh positif terhadap harga saham, pertumbuhan penjualan berpengaruh negatif terhadap harga saham, sedangkan tax planning dan kebijakan utang tidak berpengaruh terhadap harga saham

PENGARUH MOTIVASI, PEMANFAATAN TEKNOLOGI INFORMASI, SANKSI ADMINISTRASI, TINGKAT PENDAPATAN DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KUDUS Aida Nurul Husnina; Zaenal Afifi; Ulva Rizky Mulyani
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.259

The purpose of this study is to test and analyze the effect of motivation, utilization of information technology, administrative sanctions, income level and quality of tax services on motor vehicle taxpayer compliance. The primary data used in this study came from questionnaires distributed directly to respondents. The research subjects or population in this study were taxpayers whose motorized vehicles were registered at the Kudus Samsat Office. The sampling technique in this study used the Accidental Sampling technique with a sample size of 415 samples obtained based on the results of the Slovin formula calculation. The research method uses multiple linear regression analysis methods with SPSS version 26 software tools. The results of this study indicate that motivation and utilization of information technology have no effect on motor vehicle taxpayer compliance. Meanwhile, administrative sanctions, income levels and the quality of tax services have a positive effect on motor vehicle taxpayer compliance.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v5i2.125

PENGARUH KEPEMILIKAN INSTITUSIONAL, CAPITAL INTENSITY, INVENTORY INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Ramadhani, Nisa; Afifi, Zaenal; Ashsifa, Izza
Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i2.5669

Tax avoidance is an effort to reduce the tax burden without violating any laws or other applicable regulations. This study aims to determine the influence of institutional ownership, capital intensity, inventory intensity, and transfer pricing on tax avoidance. This research uses a quantitative method with secondary data obtained from www.idx.com and applies agency theory. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sampling technique used is purposive sampling with a total of 94 observations. The analytical technique employed in this study is panel data multiple regression analysis using Eviews 12. The results of this study indicate that capital intensity has a negative effect on tax avoidance, while institutional ownership, inventory intensity, and transfer pricing do not affect tax avoidance

Co-Authors - Sukirman - Sukirman -, Riny Adhani, Ida Aditya Candra Nugroho Ahmad Zazuli Aida Nurul Husnina Akirliani, Erika Praja Alif Catur Murti Amalia Lestari Amalia, Rosy Yustika Amanda, Vriska Ruli Amin Kuncoro Anita Ismiati Annisa Rizkiyana Aulia, Triana Zuhrotun Damayanti, Putri Amelia Dennyca Hendriyanto Nugroho Diah Ayu Susanti Diah Lestari, Diah Dien Ajeng Fauziah Eka, Annisa Eka Safitri Faroch, Unwanul Febra Robiyanto Gusti Dian Prayogi Hanita Rusgowanto , Fransisca Hijriah, Amanah Ismiati, Anita Istikharoh Istikharoh Izza Ashsifa Jannah, Salsabella Miftahul Lestari, Amalia Marismiati Merosea, Nitri Mohammad Dahlan, Mohammad Muhammad Imam Ghozali Muhammad Taufiqurrohman, Muhammad Mulyanto Mulyanto Mulyanto Muti’ah, Atikah Nafisatul Nafi’ Inayati Zahro Nanik Ermawati, Nanik Nita Andriyani Budiman Nofita Sari Nugroho, Aditya Candra Ponny Harsanti, Ponny Putri APRILIA Ramadhani, Nisa Rhealin Hening Karatri Rina Noviana Rony Uncok Cahyadi Rose Wira Hadi Kesuma Setyowati, Nur Intan Silkfan, Rara Siviani, Devi Sri Mulyani Sri Mulyani Sudarmanto, Eko Sugiharto, Wibowo Harry Sukirman Sukirman Sukirman Sukirman Sukma Wijayanti Susanti, Diah Ayu Taufiq Hidayat Ulva Rizky Mulyani Wibowo Harry Sugiharto Windasari, Ihsanul Zainuddin, Zainuddin Zamrud Mirah Delima Zazuli, Ahmad Zuhrotun Aulia, Triana Zuliyati Zuliyati Zuliyati

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