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All Journal Nazharat: Jurnal Kebudayaan Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Unversitas Muhammadiyah Aceh JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Amalee: Indonesian Journal of Community Research & Engagement JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Indonesian Journal of Business Analytics (IJBA) Kohesi: Jurnal Sains dan Teknologi JOURNAL OF COMMUNITY SERVICE AND APPLICATION SCIENCE (JCSAS) Green Economics: International Journal of Islamic and Economic Education
Ilham Wahyudi
Unknown Affiliation
Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Library & Information Science Public Health Social Sciences Other

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Journal : JAKU (Jurnal Akuntansi

 1 
Pengaruh Good Corporate Governance dan Nilai Perusahaan Terhadap Tax Advoidance Erzia Yetri; Haryadi; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v5i1.9250

Abstract

This study aims to determine the effect of Good Corporate Governance which is proxied by variabel managerial ownership, independent directors, the committee audit,and firm value of the Tax Avoidance at the companies listed in the Indoensia Stock Exchange Period 2013-2017. The population in this study is all the company in BEI. The sampling techique using purposive sampling. The data analysis technique used is by using multiple regression. Statistial hypothesistesting using test t. The results showes that: (1)Managerial ownership not effect on taxavidance, (2) independent directors not effect on tax avoidance, (2) committe audit effect on tax avoidance, (4)firm value not effect on tax avoidance. Keywords: Good Corporate Governance, Tax Avoidance , Managerial Ownership, Independent Directors, The Committee Audit, Firm Value.
Pengaruh Efisiensi Kerja, Efektifitas Sistem Informasi Akuntansi, Penggunaan Teknologi Informasi dan Kepuasan Pengguna Sistem Informasi Akuntansi Terhadap Kinerja Individual di PT. POS Indonesia (Persero) Kantor Pos Jambi Annisa Dewi P; Afrizal; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aims to determine the effect of work efficiency, effectiveness of accounting information systems, use of information technology and satisfaction of accounting information system users on individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The total sample of the study was 30 employees at PT. Pos Indonesia (Persero) Jambi Post Office. Data analysis was performed by multiple linear regression analysis and hypothesis testing using the t test and f test methods. The results of this study indicate Work Efficiency, Effectiveness of Accounting Information Systems, Use of Information Technology and User Satisfaction of Accounting Information Systems affect the Individual Performance at PT. Pos Indonesia (Persero) Jambi Post Office. Work efficiency affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The effectiveness of the accounting information system does not affect individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The use of information technology affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. Accounting information system user satisfaction affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office.
Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil Terhadap Alokasi Belanja Modal Kabupaten/Kota di Provinsi Jambi Tahun 2013 - 2017 Debby Santy S; Amri Amir; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aimed to analyze the effect of Regional Tax Receipts, Regional Levies and Profit Sharing Funds simultaneously and partially on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The subjects in this study were all Regencies/Cities Governments in Jambi Province. The data were collected in this study were secondary data in the form of regional financial data, namely Regional Tax Revenues, Regional Retributions and Revenue Sharing Reports of Realization of Regional Revenues and Expenditures Budget of Regencies/Cities Governments in Jambi Province. Data analysis in this study used panel data analysis. The results of this study indicated that local tax revenues, local retribution, and profit sharing funds simultaneously have significant effect on the allocation of capital expenditures which means that together local tax revenues, regional retribution, and revenue sharing funds were able to explain well the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The results of this study also showed that regional taxes and profit sharing funds have a positive and significant effect on the capital expenditure allocation, while regional retribution does not have a significant effect on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province.
Co-Authors Adriani Adnani Afrizal Amri Amir Ananda Yuliska Rahma Anne Putri Annisa Dewi P Aries Tanno Arinal, Veri Arribatullah, Arribatullah Cut Mawar Helmanda Debby Santy S Ellya Roza Erzia Yetri Fitriyasni Fitriyasni Gowon, Muhammad Haryadi Ima Tri Wardani Imam Alfariqi Kuliman Laravia Nendri M. Rohyan Zidan M.Rafli Fadillah Mairinal Avis Meutia Zahara Moh. Rizal Syafiie Muhammad Yani Nazariah Nazariah Nazariah Ori Resmida Putri Hermayani Rita Friyani Rizki Ghina Izdihar Rustam -, Rustam Sari Wulandari Silvia anjani Nst Siti Salsabila Wika Lutfiah Sakinah