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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Manajemen STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL RISET AKUNTANSI TIRTAYASA International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) International Journal of Engagement and Empowerment (IJE2) Jurnal Ekonomi Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Multidisciplinary Research and Literature (IJOMRAL) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Pengabdian Masyarakat Formosa (JPMF) Journal of Artificial Intelligence and Digital Business Jurnal Aplikasi Perpajakan Mandalika Journal of Business and Management Studies Bhinneka Multidisiplin Journal Akuntansi Pajak dan Kebijakan Ekonomi Digital Kajian Ekonomi dan Akuntansi Terapan International Journal of Economics, Commerce, and Management
Komarudin, Mochamad Fahru
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Bina Bangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Journal : bhinneka multidisiplin journal

 1 
PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Azzahra, Maya; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 4 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i4.73

Abstract

The purpose of this study is to determine whether there is an influence of the role of taxes and profitability on the value of banking sector companies listed on the Indonesian Stock Exchange in 2020-2024. The research method used is associative quantitative. The study population includes all banking subsector companies listed on the IDX. The research sample was selected using a purposive sampling technique with certain criteria, resulting in a number of companies that are consistent in publishing annual financial reports throughout the observation period. Data were analyzed using multiple regression tests. The results of the hypothesis testing show that: (1) Tax planning has a positive effect on company value, as evidenced by the t-value of 15.818 which is greater than the t-table of 2.145, and a significance value of 0.000 <0.05. (2) Profitability also has a negative effect on company value, as indicated by the t-value of -4.156 which is smaller than the t-table of -2.145, with a significance value of 0.000 <0.05. (3) Simultaneously, tax planning and profitability together have a significant influence on company value, as evidenced by the calculated F value of 288.786, which is much greater than the F table of 3.739.
PENGARUH PENERAPAN E-SAMSAT DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI (STUDI PADA UPTD SAMSAT CIRUAS PERIODE 2020-2024) Pramesti, Nur Fitri; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.82

Abstract

One type of local tax that contributes significantly to local revenue is motor vehicle tax. This tax plays an important role as a source of revenue that supports the financing of various regional development programs and activities. In reality, most citizens still do not optimally fulfill their tax obligations, even though this is an inherent responsibility as citizens. This situation arises due to the low level of public compliance in fulfilling their tax payment obligations for the motor vehicles they own. The objective of this study is to analyze the impact of the implementation of e-samsat and tax penalties on the compliance rate of motor vehicle taxpayers, with service quality as a moderating variable at the UPTD Samsat Ciruas. This study was conducted using a quantitative approach. The study focused on taxpayers registered with the Ciruas Samsat UPTD, totaling 270,899. The Slovin formula was used to determine the sample size, resulting in 100 respondents. Respondents were selected using purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) approach, processed using SmartPLS 4.1.1.2. The implementation of e-samsat has an impact on the compliance of motor vehicle taxpayers. Tax penalties and service quality do not influence the compliance of motor vehicle taxpayers. Service quality cannot moderate the influence of the implementation of e-samsat and tax penalties on taxpayer compliance.
PENGARUH PERENCANAAN PAJAK, INTENSITAS MODAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN Nur’anah, Nur’anah; Khodijah, Ina; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 5 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i5.83

Abstract

The healthcare sector is one of Indonesia's strategic sectors, playing a crucial role in national development, with rapid growth especially during and after the COVID-19 pandemic. However, the financial performance of companies in the Healthcare Equipment & Providers sub-sector has fluctuated due to both external and internal challenges, such as capital management and leverage. This study aims to analyze the effect of tax planning, capital intensity, and leverage on the financial performance of companies in this sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. The research adopts a quantitative method using secondary data from the financial statements of 7 companies over five years, analyzed with multiple linear regression. The results show that tax planning has a significant positive effect on financial performance, capital intensity has no significant effect, and leverage has a significant negative effect on financial performance. The study concludes that effective tax planning strategies and optimal leverage management are essential for improving company financial performance, while capital intensity needs to be managed efficiently but does not directly affect financial performance.
IMPLEMENTASI AKUNTABILITAS DAN ETIKA PROFESI DALAM PENGELOLAAN SUMBER DAYA MANUSIA PADA ORGANISASI PUBLIK Putra, Arta Rusidarma; Romli, Ombi; Komarudin, Mochamad Fahru; Suflani, Suflani; Afriani, Raden Irna
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.86

Abstract

This study aims to analyze the implementation of accountability and professional ethics in human resource management within public organizations in Serang City. The research employs a descriptive qualitative approach using observation, in-depth interviews, and documentation techniques involving civil servants and structural officials. The results indicate that accountability in output and process has improved through digital reporting and merit-based systems, yet public participation in supervision remains limited. In terms of professional ethics, employees show strong moral commitment, though professionalism and digital competence need enhancement. The study concludes that successful implementation of accountability and professional ethics relies heavily on leadership, organizational culture, and civil servants’ commitment to upholding good governance principles.
PENERAPAN AKUNTANSI MANAJEMEN DALAM MENUNJANG INOVASI DAN KEUNGGULAN KOMPETITIF PADA PERUSAHAAN JASA DI INDONESIA Pebrianti, Pebrianti; Komarudin, Mochamad Fahru
Bhinneka Multidisiplin Journal Vol. 2 No. 6 (2025): Bhinneka Multidisiplin Journal
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/bmj.v2i6.87

Abstract

This study aims to analyze the implementation of management accounting in supporting innovation and competitive advantage in service companies in Indonesia. The research employs a qualitative approach with a case study strategy, involving finance managers, innovation managers, and operational managers as key informants. Data were collected through in-depth interviews, participatory observation, and company documentation. Thematic analysis was conducted to identify the relationship between management accounting, innovation, and competitive advantage achievement. The results indicate that companies implementing digital-based management accounting can provide accurate and timely information, support strategic decision-making, and enhance innovation effectiveness. Integration of management accounting with innovation strategies enables companies to respond quickly to market changes, improve operational efficiency, and strengthen customer satisfaction. These findings confirm that management accounting serves as a strategic instrument to drive sustainable innovation and achieve competitive advantage in the service sector.
Co-Authors Aan Wahyu Purnomo Ahmad Mukhlis, Ahmad Amri, Saipul Andini, Andini anti, Pebri Ardi Hidayat Arta Rusidarma Putra Asarah Asarah Azzahra, Maya BAHITS, ABDUL Darmawan, Muhamad Rival Nur Dini Martinda Lestari Eli Apud Saepudin fatoni, malik Fauji, Ade Fitri Yuliani Ghifari, Ahmad Hafidz Hanafiah Hendri Hendri Ibrohim Idayu , Riyanthi Idayu, Riyanthi Ihwan Satria Lesmana Ina Khodijah Ina Khodijah Jayawarsa, A.A. Ketut Juhandi, Nendi Kemal Firdaus Khaeruman Khodijah, Ina Leni Triana Leni Triana LENI TRIANA, LENI Lesmana, Ihwan Satria Majdi, Ahmad Martinus Rambe Purba Mohamad Husni Mohamad Husni, Mohamad Munawar Muchlish Nopianti, Rina Nurlita Hairunnisa Nur’anah, Nur’anah Ombi Romli Panudju, Andreas Tri Pebrianti Pebrianti, Pebrianti Permatasari , Diah Pramesti, Nur Fitri Pramudi Harsono Purwatisari, Ani Raden Irna Afriani Rendi Halomoan Rezky, Reditya Putra Octevio Romli, Ombi Sabrawijaya Salapudin, Salapudin Siti Nazihah Mahfudah Suflani Suganda, Ahmad Sukmawan, Irwan Suwandi, Prastika Tjeng SYAMSUL HIDAYAT Tabroni Thessa Amalia Tubagus Ismail Umayah, Umi Kulsum Umi Faridah Yuliah Yuliah Yuliana, Resty Yus Resya Adesta