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All Journal Jurnal Pendidikan Akuntansi (JPAK) JURNAL AKUNTANSI UNIVERSITAS JEMBER JURNAL ECONOMINA
YULIA AGUSTINA
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Economics, Econometrics & Finance Education

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PEMETAAN PENGGUNAAN BAHAN AJAR PADA MATA PELAJARAN PRODUKTIF AKUNTANSI KELAS X DI SMK NEGERI 1 SURABAYA YULIA AGUSTINA
Jurnal Pendidikan Akuntansi (JPAK) Vol 1 No 3 (2013)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

This research aims are determining what materials are used, the reasons teachers using the and the feasibility of teaching materials used in accounting productive subjects of class 10th at SMKN 1 Surabaya . This research is descriptive. The data was collected by using a questionnaire and guiding interview. The analysis using qualitative descriptive and quantitative descriptive. The results show that the prime teaching materials are used in the accounting productive subjects of class 10th at SMK Negeri 1 Surabaya is the text book has created by Toto Sucipto and to be complete by many other books. Reasons teachers use the teaching materials such as suitability of conmpetency standart and basic competencies, teaching materials easily understood, cost of purchasingthe teaching materials more efficient, and the information which is provided up to date. Feasibility of teaching materials are based on feasibility criteria for Badan Standar Nasional Pendidikan (BSNP) that is looks from the contents component, the presentation component, the language component and the graph component, this teaching material are included in category "Feasible". Key Word : Teaching Materials, Productive of Accounting, Feasibility of Teaching Materials
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI DAYA SAING PADA SENTRA INDUSTRI MAKANAN KHAS BANGKA DI KOTA PANGKALPINANG Rulyanti Susi Wardhani; Yulia Agustina
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 10 No 2 (2012)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v10i2.1252

Abstract

This study aims to determine the effect of capital, packaging, network, business development, and human resource to the competitive ability at central industry of Bangka’s food in Pangkalpinang.It used primary data with census method as the sampling technique. The number of samples were 68 respondents, analyzed by confirmatory factor. The results of study issue two factors. First, financial factor which has capital and business development variable. Second, marketing factor which has packaging and network variable. Keywords: Micro and Medium Enterprise, Capital, Business Development, Financial Factor, Packaging, Network, Marketing Factor
Determinan Tax Avoidance: Kualitas Audit Sebagai Variabel Moderasi Menggunakan Regression Analysis Yulia Agustina; Swarmilah Hariani
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1424

Abstract

Tax avoidance is a transaction scheme aimed at minimizing the tax burden by taking advantage of the weaknesses in a country's tax provisions, so that tax experts state that it is legal because it does not violate tax regulations. This study aims to determine and examine the effect of institutional ownership, managerial ownership, and leverage on tax avoidance with audit quality as a moderating variable. The data source in this study is the financial statement data of retail companies listed on the Indonesia Stock Exchange for the period 2018-2022. The total population was obtained as many as 32 companies, then the sample of this study was obtained by purposive sampling technique which resulted in a sample of 27 companies for further research. The analysis technique used is multiple linear regression analysis managed through SPSS 25. The results of this study indicate that institutional ownership affects tax avoidance, while managerial ownership, and leverage have no effect on tax avoidance. In addition, this study shows that audit quality is able to moderate institutional ownership, managerial ownership, and leverage on tax avoidance.
Co-Authors Rulyanti Susi Wardhani Swarmilah Hariani