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Pengaruh Tarif Pajak, Kepercayaan Penggunaan Dana, dan Pemahaman Akuntansi terhadap Kepatuhan Pajak Melalui Religiusitas Herman, Herman; Chaidir, Randy; Arliani, Fitri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2524

Abstract

This research examines taxpayer compliance in Micro, Small and Medium Enterprises using three independent variables, namely tax rates, confidence in the use of funds, and understanding of accounting. What is used as an intervening variable is religious characteristics. The research was carried out by distributing questionnaires to Micro, Small and Medium Enterprises in Balikpapan. The total number of questionnaires distributed was 115 and 88 samples met the requirements for processing. The method used is regression analysis using SmartPLS 3 software. This research found that there is a positive but not significant effect of the tax rate variable on tax compliance, trust in the use of funds has a positive and significant effect on tax compliance, accounting understanding has a positive and significant effect on tax compliance. , religiosity has a positive but not significant effect on tax compliance, while religiosity, when it is an intervening variable, has no effect on tax compliance. Tax rates have no effect on tax compliance through religiosity, trust in the use of funds has no effect on tax compliance through religiosity, and understanding accounting has no effect on tax compliance through religiosity. This shows that a person's religious nature is not able to have an impact on taxpayers' perceptions of the tax rates applied by the government, it does not have an impact on taxpayers' perceptions of integrity and government policies, religious nature has no impact on taxpayers' perceptions of increasing their accounting knowledge. on taxpayer compliance in paying taxes
Meningkatkan Kinerja Karyawan Melalui Pengelolaan Komunikasi, Kerjasama Tim, dan Lingkungan Kerja Asriandi, Asriandi; Manurung, Lorena Audina; Pangemanan, Cindy Olivia; Andrilla, Riska; Chaidir, Randy; Fatmawati, Susan; Tjahjono, Gabriella Agnes Kurnia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i1.399

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi, kerja sama tim, dan lingkungan kerja terhadap kinerja karyawan pada divisi operasional PT. Sari Rahayu Biomantara Balikpapan. Penelitian ini melibatkan 40 responden dari divisi tersebut. Analisis data dilakukan dengan menggunakan regresi berganda dengan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial komunikasi, kerja sama tim, dan lingkungan kerja berpengaruh positif namun tidak signifikan terhadap kinerja. Secara simultan ketiga variabel tersebut berpengaruh positif signifikan terhadap kinerja karyawan. Pelaksanaan penelitian ini menunjukkan bahwa PT. Sari Rahayu Biomantara perlu memfokuskan upaya peningkatan kinerja karyawan dengan pendekatan holistik. Meskipun secara individual faktor komunikasi, kerja sama tim, dan lingkungan kerja tidak menunjukkan pengaruh yang signifikan, namun kombinasi ketiganya secara simultan memberikan dampak positif yang kuat terhadap kinerja. Oleh karena itu, manajemen perusahaan disarankan untuk merancang program pengembangan yang mengintegrasikan ketiga aspek tersebut. Hal ini dapat mencakup pelatihan komunikasi yang efektif, kegiatan team building, serta peningkatan fasilitas dan suasana kerja. Dengan pendekatan yang terintegrasi tersebut, diharapkan dapat menciptakan sinergi yang lebih baik antar karyawan, yang pada akhirnya akan meningkatkan produktivitas dan kinerja divisi operasional secara keseluruhan.
Financial Performance of Manufacturing Companies Chaidir, Randy; Herman
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7900

Abstract

The purpose of this research is to identify the effect of debt policy and profitability on company value. This study uses secondary data acquired from manufacturing companies listed on the Indonesia Stock Exchange in the period of 2018-2022. Using purposive sampling, 195 companies meeting the predetermined criteria were selected as the sample. The results of the Moderated Regression Analysis have led to the following findings. Debt policy and profitability positively affect firm value.
Audit Operasional Atas Fungsi Pengelolaan Persediaan Obat Pada Rumah Sakit Islam Aisyiyah Malang Chaidir, Randy
Jurnal Ilmiah Mahasiswa FEB Vol. 5 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas tentang pengelolaan persediaan obat pada Rumah Sakit Islam Aisyiyah Malang. Jenis penelitian ini adalah penelitian kualitatif deskriptif dengan teknik pengumpulan data menggunakan cara observasi, wawancara dan dokumentasi. Penelitian ini menggunakan studi lapangan dan pengamatan langsung dan wawancara terhadap sumber data guna mendapatkan data-data yang kemudian diolah menjadi hasil audit operasional guna memberikan rekomendasi dari kelemahan yang ada di dalam objek penelitian. Hasil penelitian menunjukkan bahwa rumah sakit sudah memiliki beberapa kekuatan dalam pengendalian terhadap pengelolaan persediaan obat. Namun, rumah sakit masih memiliki beberapa kelemahan seperti selisih barang, kekosongan obat, barang yang stop moving, kelalaian dalam pembelian, jumlah apoteker yang masih kurang, dan tidak ada kriteria tertentu dalam pemilihan supplier obat. Dalam hal audit operasional ini diberikan rekomendasi perbaikan guna meminimalisir kelemahan yang ada di Rumah Sakit Islam Aisyiyah Malang.Kata Kunci: Audit Operasional, Efektivitas, Persediaan
THE IMPACT OF FINANCIAL RATIO ON THE MARKET VALUE OF MANUFACTURING FIRM IN INDONESIA Chaidir, Randy; Langelo, Friska; Rompas, Debora Helen; Lumempouw, Eliska Gricy; Angel, Christania Graciella; Nayoan, Jeyfenshi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 2 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i2.6511

Abstract

This study investigates the effects of liquidity, profitability, and solvency on firm value in companies listed on the Indonesia Stock Exchange. The research employs a quantitative approach using multiple regression analysis on a sample of 25 companies over the period 2020–2024. The findings reveal that liquidity does not significantly influence firm value, indicating that investors do not prioritize short-term financial flexibility when evaluating market valuation. Excessively high or low liquidity levels appear to have little impact on investor perceptions of the company’s worth. In contrast, profitability has a positive and significant effect on firm value. This highlights the critical role of earnings generation and operational performance in enhancing investor confidence and increasing market valuation. Profitability serves as a strong signal of efficient management and sustainable growth potential, making it the primary financial factor considered by investors. Additionally, solvency, which measures the company’s ability to meet long-term obligations, is found to have no significant effect on firm value. This suggests that, as long as companies manage long-term debt responsibly and maintain manageable financial risk, investors focus less on solvency when assessing firm value. Overall, the results imply that profitability is the most influential determinant of firm value, while liquidity and solvency are less impactful. The study contributes to corporate finance literature by providing empirical evidence on the relative importance of financial ratios in firm valuation and offers practical insights for managers to prioritize profitability improvement strategies to enhance firm value.