Article Per Year (5 Year)
p-Index From 2021 - 2026
2.647
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Ekonomika Jurnal Riset Akuntansi dan Keuangan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Bilancia : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kompetif Performance : Jurnal Bisnis dan Akuntansi Community Engagement and Emergence Journal (CEEJ) Muhammadiyah Riau Accounting and Business Journal ARSY : Jurnal Aplikasi Riset kepada Masyarakat International Journal of Trends in Accounting Research Jurnal Akuntansi AKTIVA Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Wira Ramashar
Universitas Muhammadiyah Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
DERTEMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS Putri Adilla; R. Septian Armel; Wira Ramashar
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4438

Abstract

This study aims to analyze the effect of tax corruption perception, tax justice, E-Billing implementation, and tax socialization on the compliance of individual taxpayers who engage in freelance work. The research was conducted at KPP Pratama Senapelan Pekanbaru using a quantitative method. Data were collected from 100 respondents using probability sampling and analyzed through multiple linear regression. The findings reveal that only the E-Billing implementation variable significantly affects tax compliance among freelancers. Meanwhile, the variables of tax corruption perception, tax justice, and tax socialization have no significant impact. These results highlight the effectiveness of digital tax services in improving taxpayer compliance, especially for freelance workers who often value convenience and efficiency. Therefore, the tax authority should further strengthen electronic-based systems that are more user-friendly, accessible, and tailored to the diverse needs of taxpayers. In addition, improving the quality and relevance of tax education is essential to support long-term compliance across all taxpayer segments.
NILAI PERUSAHAAN DARI PERSPEKTIF GENDER DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN Mefthahul Hidayat; Wira Ramashar; Zul Azmi
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2721

Abstract

This study aims to analyze the influence of corporate social responsibility (CSR), financial performance, and gender diversity. The research subjects were manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. Firm value was proxied using Tobin's Q, CSR was measured using the Corporate Social Responsibility Index (CSRI), financial performance was proxied by Return on Assets (ROA), and gender diversity was measured based on the presence of women on the board of directors or commissioners. This study employed a quantitative approach with a purposive sampling technique. Data were analyzed using multiple linear regression after first conducting classical assumption tests. The results showed that financial performance had a positive effect on firm value, while corporate social responsibility and gender diversity showed inconsistent effects on firm value. These findings support signaling theory, which states that financial and non-financial information provided by companies can serve as signals for investors in assessing the company's prospects.
Co-Authors Adriyanti Agustina Putri Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Ahyaruddin, Muhammad Anjel Anjel Anriva, Della Hilia Azmi, Zul Delfira Nofrianis Dwi Fiona Sari Dwi Fionasari Evi Marlina Evi Marlina Fezi Waldeseska Aulia Hendrico Simanungkalit Intan Diane Binangkit Isran Bidin Isranbidin Isranbidin M Arief Mefthahul Hidayat Mentari Dwi Aristi Nadia Fathurahmi Lawita Nadia Fathurrahmi Lawita Nadia Faturrahmi Lawita Niki Wulandari Putra, Rudi Syaf Putri Adilla Putri Wulandari putri R.Septian Armel Riyan Hidayat Septia Tri Utari Siti Hanifa Sandri siti rodiah Siti Rodiah Siti Samsiah Sugianto Sugianto Suriyanti, Linda Hetri THYO YOHANA BR MANIK