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All Journal Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi KIAT Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi An-Nizam: Jurnal Bakti Bagi Bangsa NEAR: Jurnal Pengabdian kepada Masyarakat Pena Dimas Basic and Applied Accounting Research Journal Kreativasi: Journal of Community Empowerment International Journal of Social Welfare and Family Law
Vita Aprilina
Universitas Islam 45 Bekasi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Kompensasi Rugi Fiskal Dan Corporate Governanace Terhadap Tax Avoidance Novi Sundari; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The method used is descriptive quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first performed with Microsoft Excel then processed using SPSS softwere 17. The results showed that the accounting conservatism and managerial ownership significantly have positive effect on tax avoidance, while the variable intensity of fixed assets, tax loss compensation and audit quality have no eaffect on tax avoidance.
Pengaruh Latar Belakang Pendidikan, Usia, Peredaran Usaha, Lama Usaha, Dan Pemahaman Pengusaha UMKM Terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan Anastasia Rachmawati; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v8i2.936

Abstract

The purpose of this research is to analyze the influence of educational background, age, business circulation, length of business, and understanding of entrepreneurs of UMKM in Bekasi to the level of compliance fulfillment of tax obligations. The research method used quantitative research method. The study was conducted to entrepreneurs of UMKM in Bekasi with a total of 291 total population in 2016. The sample of this research is 78 respondents of UMKM entrepreneurs in Bekasi. With sampling technique using Slovin formula. The analytical method used is multiple linear regression. The results obtained by the authors in this study indicate that educational background and understanding of UMKM entrepreneurs have a positive and significant impact on the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi. While the age, business circulation, and length of business do not affect the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1334

Abstract

The purpose of this study is to obtain empirical evidence of the efficiency of value added(VAICTM) with the major components of a firm’s resource base (physical capital, human capitaland structural capital) and dimensions of financial banks performance: capital: CAR, aseetsquality: NPL, earnings: ROA, liquidity: LDR. The population of the study is the listed banks on Indonesia Stock Exchange period 2008until 2010. Determination of the sample in this study is carried out by using the method ofpurposive sampling. The hypotheses are tested using multiple regression analysis. The results show that: intellectual capital is measured from human capital (VAHU)positive significant influential to financial performance with CAR and LDR, negative significantinfluential to financial performance with NPL and ROA, not influential to financial performancewith LDR. Intellectual capital is measured from structural capital (STVA) positive significantinfluential to financial performance with NPL and ROA, negative significant influential tofinancial performance with LDR, not influential to financial performance with CAR. Intellectualcapital is measured from physical capital (VACA) positive significant influential to financialperformance with NPL, negative significant influential to financial performance with CAR andLDR, not influential to financial performance with ROA
Kapitalisasi Tipis, Campuran Aset, Penghindaran Pajak Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2915

Abstract

This study aims to examine the acceptance of asset mix, thin capitalization on tax avoidance. This study uses secondary data from financial report and annual report. The populatioan in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019 and the sample was taken using a purposive sampling technique with several criteria for sampling. Data analysis in this study used multiple linear regression. The results showed that tin capitalization had a positive effect on tax avoidance, while the asset mix proxied by inventory intensity had no effect on tax avoidance.
Pengaruh Media Exposure, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Carbon Emission Disclosure Tri Maya Utari; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i2.7335

Abstract

The purpose of this study is to analyze the effect of media exposure, company size, profitability, and leverage on carbon emission disclosures. This research is research using descriptive methods with quantitative analysis using secondary data. The sample for this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study was purposive sampling. The independent variables used in this study are the Effect of Media Exposure, Firm Size, Profitability, and Leverage. The dependent variable used in this study is Carbon Emission Disclosure. The data analysis technique used is multiple linear analysis. By processing data using Eviews 9. Based on the test results, media exposure and leverage have a positive effect on carbon emission disclosure. While company size and profitability have no effect on carbon emission disclosure. So with this, it is hoped that the next researcher can add other independent variables that are not used in this research. Keywords: Media Exposure, Company Size, Profitability, Leverage, Carbon Emission Disclosure.
Pengaruh Perencanaan Pajak, Asimetri Informasi Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Aura Azzahra; Vita Aprilina
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10200

Abstract

ABSTRACT The analysis here has a direction that shows the effect of tax planning, information asymmetry and deferred tax expense on earnings management in non-cycle consumer sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The method used in this analysis is quantitative method. The sample in this analysis uses purposive sampling method, where the population consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in the period 2020-2022. Based on the results of this analysis, it is found that tax planning has a positive impact on earnings management, while information asymmetry and deferred tax expense have no impact on earnings management. Keywords: tax planning, information asymmetry, deferred tax expense, earnings management
Motivasi, Kepuasan, Persepsi Imbalan Persepsi Supervisi Dan Kinerja Dosen Vita Aprilina
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 1 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v11i1.199

Abstract

The purpose of this study is to determine the effect of work motivation, job satisfaction, perceptions of rewards and perceptions of supervise affect the performance of lecturers in implementing teaching and learning process at Universitas Islam "45" Bekasi.While, the data in this study were obtained through questionnaires given to the lecturers who remained in the environment of Universitas Islam "45" Bekasi. From a sample of 101 questionnaires distributed to permanent lecturers in Universitas Islam”45” Bekasi, only 34 questionnaires were returned, then analyzed by multiple regression techniques. Based on the result of the questionnaires collected can be disclosed that work motivation and reward perception have a significant positive effect on the performance of lecturers in implementing teaching and learning process, while job satisfaction and perception of supervision does not affect the performance of lecturers in implementing the learning process in Universitas Islam "45" Bekasi.
Co-Authors Abdilah, Muhamad Afif al Ramadhan, Muhammad Fakhran Al-Ramadhan, Muhammad Fakhran Alda Miranda Anastasia Rachmawati Annafi Indratama Ary Armianto Aura Azzahra Elmawati, Nissa Fakhran Al Ramadhan, Muhammad hadi mahmudah Karol Teovani Lodan Khoerunissah, Cacca Sefta Lestari, Siti Ayu Lubna Afifah Azra Lubna Salsabila Maysaroh, Nurlaila Muhammad Sugeng Bariyanto Nasha Bagas Prakoso Novi Rista Novi Sundari Oktafiani RNK, Afiifah Rachmawati, Anastasia Ranny Catary Cahyani Ranny Catary Cahyani, Ranny Catary Renadi Rifki Hanafi Sherlly Syah Putri Sugeng Baryanto Sugeng Baryanto Sundari, Novi Suryadinatha Dwi Afrilian Sarmudin Timbul Dompak Tri Maya Utari Yuha Nadhirah Qintharah