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All Journal JEA17: Jurnal Ekonomi Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Innovative and Creativity As-Syirkah: Islamic Economic & Financial Journal
Subaki, Ahmad
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN KEBIJAKAN KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019) Ramadhani, Nadya Shafira; Subaki, Ahmad; Sonjaya, Ahmad
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 2 (2020): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i2.4275

Abstract

ABSTRACTThis study aims to determine how the influence of ownership structure, profitability, dividend policy, debt policy and investment policy on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. In this research, the method of explanation is used. The variables in this study are managerial ownership structure (X1), profitability (X2), dividend policy (X3), debt policy (X4), investment policy (X5) and firm value (Y). The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling. The results of this study indicate that partially managerial ownership has no effect on firm value. Profitability variable partially affects firm value. Dividend policy variable partially has no effect on firm value. The debt policy variable partially affects firm value. The investment policy variable partially affects firm value.  
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dan Badan Terhadap Penerimaan Pajak (Studi Kasus KPP Pratama Jakarta Pasar Rebo) Aprilia , Vika; Subaki, Ahmad; Zulpahmi, Zulpahmi
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5326

Abstract

Penelitian ini berupaya mengevaluasi sejauh mana kesadaran wajib pajak, ketegasan sanksi perpajakan, dan efektivitas pelaporan pajak berperan dalam mendorong peningkatan penerimaan pajak pada Wajib Pajak Orang Pribadi maupun Badan di lingkungan KPP Pratama Jakarta Pasar Rebo. Melalui penerapan pendekatan penelitian kuantitatif, pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 98 responden yang dipilih menggunakan teknik sampling yang telah ditetapkan. Data yang terkumpul selanjutnya diolah menggunakan berbagai prosedur statistik, termasuk analisis deskriptif, pengujian asumsi klasik, regresi linear berganda, serta pengujian signifikansi melalui uji t dan uji F. Temuan penelitian mengindikasikan bahwa secara parsial, variabel kesadaran wajib pajak, sanksi perpajakan, dan pelaporan pajak masing-masing memberikan pengaruh positif dan signifikan terhadap penerimaan pajak. Namun demikian, ketika ketiga variabel tersebut diuji secara simultan, pengaruhnya tidak terbukti signifikan terhadap keseluruhan penerimaan pajak. Selain itu, nilai koefisien determinasi (R Square) sebesar 0,509 menunjukkan bahwa sedikit lebih dari separuh variasi dalam penerimaan pajak dapat dijelaskan oleh ketiga variabel tersebut. Sementara itu, sisanya dipengaruhi oleh faktor-faktor lain di luar model penelitian, antara lain struktur tarif pajak, efektivitas mekanisme pengelolaan penerimaan negara, serta kualitas program sosialisasi perpajakan. Hasil ini menekankan pentingnya peningkatan kualitas kebijakan perpajakan, terutama dalam memperkuat efektivitas sanksi, meningkatkan keakuratan pelaporan, serta memperluas edukasi perpajakan agar kepatuhan fiskal dan penerimaan pajak dapat ditingkatkan secara lebih optimal.
Pengaruh Penerapan E-Billing dan E-Filing Terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Kramat Jati Vinti Farida, Wiwin; Subaki, Ahmad; Sumardi, Sumardi
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

The purpose of this research is to evaluate how the introduction of the e-filing dan e-billing systems has affected taxpayer compliance at the Kramat Jati Pratama Tax Office. This study uses quantitative techniques and explanatory research. The variables investigated are taxpayer compliance as the dependent variable, and e-filing and e-billing as the independent variables. The Kramat Jati Pratama Tax Office (KPP Pratama) in Jakarta was the subject of this study. The sample selection used accidental sampling, where data collection was carried out unintentionally. The researcher sampled taxpayers she happened to encounter at the Kramat Jati Pratama Tax Office in Jakarta in 2019. Data was collected using a questionnaire. Among the data processing and analysis methodologies employed were data quality testing, multiple linear regression analysis, accounting analysis, hypothesis testing, and classical assumption testing. Data analysis conducted with SPSS version 21. 0 resulted in the formulation of a multiple linear regression equation, expressed as Ŷ = 1. 357 + 0. 316 X1 + 0. 370 X2 + e. This model has undergone evaluations to ensure it meets the criteria for normal distribution, lacks multicollinearity, heteroscedasticity, and autocorrelation, thus being classified as the BLUE (Best Linear Unbiased Estimator) regression model. The test results indicate that the e-billing variable has a significant impact on taxpayer compliance, with a computed t value (3. 652) > t table (1. 66482) at a significance level of 0. 000 <0. 05. With a calculated t value (4. 271) >t table (1. 66482) at a significance level of 0. 000 < 0. 05, the e-filing variable has a significant impact on taxpayer compliance. The outcomes of a multiple linear regression analysis reveal that the Adjusted R2 value is 0. 471, or 47. 1%, and that the taxpayer compliance variable can be explained by the e-billing and e-filing variables, with the remaining 52. 9% (100% - 47. 1%) being attributable to other variables like e-invoice, e-nofa, and e-SPT. With a significance level of 0. 000 &lt;0. 05, the computed F (34. 271) and F (3. 95) were derived using simultaneous hypothesis testing (F-test) in the ANOVA model. As a result, we accept H3, which states that taxpayer compliance is significantly impacted by both e-filing and e-billing at the same time. Future researchers interested in doing research with the same title should examine dependent variables beyond e-billing and e-filing, as well as increase the size of their study samples, according to the aforementioned findings.
Eksplorasi Perencanaan Keuangan Generasi Muda: Pendekatan SEM PLS Abubakar, Akhmad H; Subaki, Ahmad; Zamzany, Faizal Ridwan; Fikri Hidayat
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 1 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i1.22140

Abstract

Research aim: This study aims to reveal the financial planning actions taken by the younger generation. The factors taken to measure the financial planning of the younger generation are Financial Literacy, Trust, FOMO, and Mental Accounting. Method: This research uses a quantitative method, where researchers use numbers based on a Likert scale to answer the hypothesis proposed. The data collection method in this research uses non-probability sampling or voluntary sampling techniques. After distributing the questionnaires, a sample size of 140 respondents was obtained. The sample obtained was then analyzed using statistical software, namely Smart PLS 4.0. Research Finding: The findings obtained in this research are that the independent variables, namely financial literacy, trust, and fomo, have a positive and significant impact on the financial planning of the younger generation. Meanwhile, one other variable, namely mental accounting, has no effect on individual financial planning in the younger generation. When viewed from the impact of the existing correlation of the independent variable on the dependent variable, it has a value of 55.2 percent. The rest may be influenced by other variables that were not tested in this study. Theoretical contribution: This research contributes to the tendencies that can cause an individual to be influenced in deciding financial actions. Practitionel implication : Financial literacy, self-confidence, and mental accounting have an impact on individuals when doing financial planning. So that individuals must be able to protect themselves by understanding the factors that drive their decision making. The findings in this research can be taken into consideration in decision making by the government regarding financial education to the public. Apart from that, the findings from this research can also be input for financial service providers to provide understanding to users before using their financial products. Research limitation : This research was only conducted on the younger generation, namely the generation born between 1997 - 2010 or commonly known as generation Z. Therefore, these results cannot be used to make judgements about millennials or other generations. So these results cannot properly be an assessment of millennial society or other generations.        
Co-Authors Abubakar, Akhmad H Aprilia , Vika Fikri Hidayat Ramadhani, Nadya Shafira Sonjaya, Ahmad Sumardi . Vinti Farida, Wiwin Zamzany, Faizal Ridwan Zulpahmi, Zulpahmi