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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) Bima Journal : Business, Management and Accounting Journal Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review MDP Student Conference Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Kreativitas Pada Pengabdian Masyarakat (Krepa) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi ABDIMAS NUSANTARA
Fajar Syaiful Akbar
Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak PBB-P2 Kota Surabaya Putri, Farshanda Shalihati; Akbar, Fajar Syaiful
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.4873

Abstract

This reasearch intends to investigate the effects of taxation knowledge, tax penalties, and tax incentives on compliance with land and building taxes in Surabaya. The research methodology employed is quantitative in nature. The population under scrutiny consists of all taxpayers of PBB-P2 in Surabaya, totaling 645,140 individuals registered with the Surabaya City Regional Revenue Agency in 2024. Through probability sampling, specifically simple random sampling, a sample of 100 taxpayers was selected, with sample size intend to the Slovin. Data collected by through a questionnaire distributed to respondents, who are PBB-P2 taxpayers in Surabaya City. The questionnaire will be administered via an online platform using Google Form through social media channels, allowing respondents flexibility in providing their responses. The collected data underwent analysis using multiple regression analysis, processed using SPSS Version 29. The findings of the study reveal that taxion knowledge and tax penalties exert a significant impcat on compliance with land and building taxes, while tax incentives do not impact compliance with these taxes.
Pengaruh Cash Flow dan Profitabilitas Terhadap Cash Holding Perusahaan Property dan Real Estate Rizky Camelia; Fajar Syaiful Akbar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4641

Abstract

This study examines the effect of capital expenditure, cash flow, leverage, and profitability on the company's cash holding. This research uses a quantitative approach method. The population in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. The sampling technique uses the purposive sampling method, with predetermined criteria obtained samples of 34 companies. The data used is secondary data obtained from the financial statements of the companies that are sampled. The data were analyzed using multiple linear regression analysis techniques with the help of SPSS 23 software. The result of this study is that profitability has a significant effect on cash holding because the significance level of profitability is 0.042 < 0.05 and t-stat value of 2.058 > 1.985 (table t value). Meanwhile, Capital expenditure has no effect because the significance level is 0.064 > 0.05 and the t-stat value is 1.873 < 1.985 (table t value). Cash flow does not affect cash holding because the significance level of cash flow is 0.977 > 0.05 and t-stat value is 0.029 < 1.985 (table t value). Leverage does not affect cash holding because the significance level is 0.101 > 0.05 and the t-stat value is -1.658 < 1.985 (table t value).
Peran Kompetensi Dan Transparansi Dalam Mempengaruhi Pengendalian Tindakan Fraud Pengelolaan Dana Desa Rahmawan, Faris; Syaiful Akbar, Fajar
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4723

Abstract

This study aims to determine whether there is a relationship between competence, organizational commitment and transparency on fraud prevention in village fund management. Quantitative methodology is used to test whether there is a relationship between variables and to collect primary data through questionnaires or surveys of all village officials in Palang District. The population in this study amounted to 197 people. The sampling method used was purposive sampling, namely the selection of data samples with certain conditions. Samples were selected through indicators of Tuban Regent Regulation No. 29 of 2017, namely village officials who have an understanding and role related to finance and fraud detection in realizing, managing and budgeting village funds. From the sampling method, the respondents in this study amounted to 72 officials, namely 4 village officials each from 18 villages, namely the village head, village secretary, finance head, and welfare head in Palang sub-district. To assist in analyzing multiple liner regression using SPSS version 26. The results showed that competence and organizational commitment did not have a significant effect but transparency had a significant effect on preventing fraud in the management of village funds in Palang District, Tuban Regency
Co-Authors Adristi Fitri Rukmaningtyas Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Alifyandi Firdhaus Amalia, Alfira Rizky Andita Cahyasari Pradana Putri Angelia Fortunata Arisman Anisa Aprilia Arfiyanti, Diass Hendika Arifani Salica Putri Winarno Arya Pratama Putra Audy Herlina Puspitasari Bryan Yafet Widiawira Camelia, Rizky Charis Al Farizi Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dinda Novyasari Maharani Dwi Suhartini Enjelly Talitha Callista Erlita Alif Mawaddah Fahrizal, Ilham Fariz Isyraqi Aryasandi Febi Yogi Pratiwi Gabrena Septi Aulia Galuh Candra Mustika Dewi Gezza Insan Muttaqin Gloria Angelina Theresia Gusti Dian Prayogi Hero Priono, Hero I. Wikartika Imami , Prima Rizki Imami, Prima Rizki Ira Wikartika Khanida, Marisha Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Moediono, Aisyah Almaghfiroh Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na&#039;ilah Roihanah Narisyah Evita Zharah Natalia Dwi Wulandari Natasha Angelina Susilo Natasya Oktavina Tirza Dinda Pratiwi Naura Bilqis Tasyakurina Nur Maryam, Yasmin Nurul Ainun Nafisah Nurul Izzah Pingkan Ardhana Rheswari Pradana Putri, Andita Cahyasari Pramesti, Anisa Frieda Hadi Putri , Rizma Fatmawati Putri, Farshanda Shalihati Putri, Rizma Fatmawati Rachmawati, Aqila Rahmah, Tarissa Aqilla Rahmawan, Faris Rahmawati, Dyah Rama Aji Pradana Ratnawati, Dyah Rima Angelia Haq Rindu Reza Budiarti Rizky Camelia Rizqi, Nayla Fadhlika SAIFUL ANWAR Saiful Anwar Sheva Rajaby Eliya Trenggono Sjafii, H. Sjafii, H. Sofyan, Afis Sri Trisnaningsih Sri Trisnaningsih Susilo, Natasha Angelina Syafia Maharani Syarifah Aini Tarissa Aqilla Rahmah Tasya Dwi Puspita Umi Nur Fryda Kusli Rochmah Widiantoro, Nawaal Fakhri Yulianto, Irfan Tri Zakharia Vito