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PENGARUH SANKSI PERPAJAKAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK Syafira, Erika Zahra Afifah; Nasution, R.
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.10256

Abstract

The porpuse of this research is to know the impact of tax penalties and the quality of service on taxpayer’s obedience. The data that used in this research is primary data that obtained through the distribution of questionnaires to sample that represent the criteria of the population. The population of this research is taxpayer of KPP Pratama Cikarang Selatan. As for the sample of this reaserch is 100 respondents, that determined by the slovin formula. The methods of this research for validity data is used validity test and reability test. To perevent any bias of use regretion models on research, then used a classical assumption test. The analysis technique that used is multiple regression analysis. For hypothetical test in this research used the t-test that is a partial test and F-test that is a simultaneous test. The result of this research is 1. The tax penalties have a positive and significant impact on taxpayer’s obedience 2. The quality of servis have a positive and significant impact in taxpayer’s obedience. 3. The tax penalties and the quality of service have impact in taxpayer’s obedience.
The Role of Auditing in Financial Risk Mitigation Amid Global Economic Disruption Dailibas, Dailibas; Mutaufiq, Ali; Chaerudin, Chaerudin; Nasution, R.; Harahap, Muhammad Nasim
International Journal of Artificial Intelligence Research Vol 8, No 1.1 (2024)
Publisher : Universitas Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v8i1.1.1190

Abstract

This research aims to explore the role of audit in managing financial risk amidst the complexity of global economic dynamics. By explaining in detail the contribution of audits in helping entities identify, manage and mitigate financial risks. This research uses qualitative research methods, focusing on the role of audit in managing financial risk amidst global economic dynamics. Through interviews with 20 respondents, including auditors and financial practitioners, analysis of financial reports, and literature studies, the research gained in-depth understanding. Interpretive methods are used to analyze the data, providing a theoretical and practical basis in explaining the contribution of audits to financial risk mitigation. The research results confirm that auditors do not only limit themselves to examining financial reports, but are actively involved in helping entities identify and manage financial risks. These findings provide a strong foundation for entities to face global economic uncertainty and ensure the reliability of financial information. Audits are identified as a key element in enterprise risk management. Auditors not only apply audit theory conceptually but also create practical guidelines for achieving successful operational risk management. In addition, the evolution of audit theory along with changes in the global economy shows the practical relevance of audit theory in responding to changing economic dynamics.
PENGARUH IMPLEMENTASI GOOD GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH DI KABUPATEN INDRAMAYU Ayatullah, Nichola Michael; Harahap, Muhammad Nasim; Nasution, R.
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 1 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10469408

Abstract

The quality of the Financial Statement Performance of the Regional Apparatus Work Unit (SKPD) of Indramayu Regency can be influenced by many factors, including good governance and internal control. The more good governance and internal control are implemented, it will improve the quality of the financial statement performance of the Regional Apparatus Work Unit (SKPD) of Indramayu Regency. This study aims to determine the effect of good governance and internal control on the quality of financial statement performance of the Regional Apparatus Work Unit (SKPD) of Indramayu Regency. The research methods used are descriptive and verifiative methods with a quantitative approach. The sample in this study amounted to 100 respondents. The sampling technique uses probability sampling and stratified sampling. The analysis tool used is path analysis with software tools using SPSS 25. The results showed that the picture for good governance and internal control over the quality of the financial statement performance of the Regional Apparatus Work Unit (SKPD) of Indramayu Regency was considered good. Good governance and internal control over the quality of financial statement performance had a significant positive effect of 71.93%, while the influence of other variables that were not studied in this study was 28.07%..
EFFECT OF CURRENT RATIO, DEBT-TO-EQUITY RATIO, RETURN ON ASSETS, AND COMPANY SIZE ON THE RISK OF BUSINESS FAILURE (Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2019-2021) Prakoso, Nugroho Agung; Harahap, Muhammad Nasim; Nasution, R.
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10642592

Abstract

The global impact of the Covid-19 pandemic has led to market crises, investor losses, and business closures. Understanding a company's financial health is crucial, particularly during economic uncertainty. This study uses signal theory to identify factors that indicate business failure or bankruptcy. Specifically, it examines the risk of business failure in food and beverage companies listed on the Indonesia Stock Exchange and identifies the associated risk factors. Multiple linear regression analyses the relationships between variables, including the risk of business failure (proxied by Z Score), current ratio, debt to equity ratio, return on assets, and company size. The study encompasses 156 companies in the food and beverage subsector from 2019-2021 and utilizes secondary data from the Indonesian Stock Exchange's annual financial reports. The findings demonstrate that the variables current ratio, debt-to-equity ratio, return on assets, and firm size simultaneously influences the risk of business failure significantly. However, when examined partially, the current ratio and company size did not significantly impact. In contrast, the debt-to-equity ratio and return on assets are significant risk factors for business failure in the food and beverage subsector listed on the Indonesia Stock Exchange between 2019-2021.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO DEPOSIT RATIO (LDR), NON PERFORMING LOAN (NPL), NET INTEREST MARGIN (NIM) DAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BADAN USAHA MILIK NEGARA (BUMN) T Ababiel, Firdaus Ananta; Nasution, R.
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10637893

Abstract

The purpose of this study was to determine and test the effect of the Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans, Net Interest Margin and Operational Costs and Operating Income on Financial Performance, namely Return On Assets partially or simultaneously. This study uses secondary data with the 2013-2022 research period. The data used comes from the banking annual financial reports which have been published from each bank's website and have been registered on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. The method used is multiple linear analysis to identify the complex relationship between the independent and dependent variables. The data used comes from a purposive sampling technique, which is carried out based on certain characteristics of these banks. Data is processed using SPSS 16. The results of the study used statistical tests that the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loans, Net Interest Margin and Operating Costs and Operating Income on Financial Performance, namely Return On Assets simultaneously had an effect. However, partially the Capital Adequacy Ratio has a significant negative effect on Return On Assets. Loan to Deposit Ratio has no effect on Return On Assets. Non Performing Loans have no effect on Return On Assets. Net Interest Margin has a partially significant positive effect on Return On Assets and Operational Costs and Operating Income has a partially significant negative effect on Return On Assets at BUMN Banks listed on the Indonesia Stock Exchange in 2013-2022. This research provides an in-depth understanding of the factors that influence the financial performance of state-owned banks in Indonesia. These findings can serve as a guide for bank management and regulatory authorities in designing more effective strategies to increase the profitability and operational efficiency of these banks.