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All Journal Jurnal Akuntansi & Auditing Indonesia Biota MediaKom : Jurnal Ilmiah Ilmu Komunikasi Jurnal Mirai Management Jurnal Pertanian Agros Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Kajian Akuntansi Journal of Accounting Auditing and Business ACCOUNTHIK : Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer JURNAL EDUKASI NONFORMAL Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Akrab Juara : Jurnal Ilmu-ilmu Sosial MEDIASI Jurnal Kajian dan Terapan Media, Bahasa, Komunikasi Jurnal Ilmiah Wahana Pendidikan Jurnal Interaktif: Warta Pengabdian Pendidikan (JIWPP) Dedikasi: Jurnal Pengabdian Masyarakat Jurnal HUMANIS Inter Script: Journal of Creative Communication eProceedings of Management IIJSE Jurnal Penelitian Teknologi Informasi dan Sains Filosofi: Publikasi Ilmu Komunikasi, Desain, Seni Budaya Jurnal Geologi dan Sumberdaya Mineral (Journal of Geology and Mineral Resources) Jurnal Intelek Dan Cendikiawan Nusantara Edumaspul: Jurnal Pendidikan

Kurnia Kurnia

Unknown Affiliation

Author-ID : 2423551

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI DI DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN POLEWALI MANDAR Haeruddin hafid; Kurnia Kurnia
Jurnal Mirai Management Vol 4, No 2 (2019)
Publisher : STIE AMKOP

Penelitian ini dilakukan di lingkup Fakultas Pertanian Universitas Hasanuddin, dengan jumlah sampel yang digunakan sebanyak 51 responden pegawai pada Fakultas Pertanian Universitas Hasanuddin. Data dianalisis dengan menggunakan metode diskriptif dan kuantitati yaitu dengan analisis regresi linear berganda yang digunakan untuk mengukur kemampuan, motivasi kerja dan disiplin kerja terhadap kinerja pegawai Fakultas Pertanian Universitas Hasanuddin.Dari hasi analisis data menunjukkan kemampuan dengan nilai t hitung sebesar 0,004 yang lebih kecil dari α = 0,05 (0,004 < 0,05) atau nilai t hitung lebih besar dari nilai t tabelnya (2,774 > 2,011), sehingga hipotesis pertama (H1) yang diajukan yaitu kemampuan memiliki pengaruh positif dan signifikan terhadap kinerja pegawai, kemudian variabel motivasi yang menunjukkan hasil signifikan sebesar 0,003 yang lebih kecil dari α = 0,05 (0,003 < 0,05) atau nilai t hitung yang diperoleh lebih besar dari t tabelnya (4,119 > 2,011), sehingga hipotesis kedua (H2) yang diajukan yaitu motivasi memiliki pengaruh positif dan signifikan terhadap kinerja pegawai, kemudian vriabel disiplin kerja yang menunjukkan hasil signifikan sebesar 0,001 yang lebih kecil dari α = 0,05 (0,001 < 0,05) atau nilai t hitung yang diperoleh lebih besar dari nilai t tabelnya (3,695 > 2,011), sehingga hipotesis ketiga (H3) yang diajukan yaitu disiplin memiliki pengaruh yang positif dan signifikan terhadap kinerja pegawai Fakultas Pertanian Universitas Hasanuddin diterima. Kata Kunci : kinerja pegawai, budaya organisasi, komitmen organisasi, lingkungan kerja

The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance Cicik Suciarti; Elly Suryani; Kurnia Kurnia
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.28624

This research was conducted to determine the simultaneous and partial effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance in the automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2012-2018. The sampling technique used was purposive sampling. The method of data analysis uses panel data regression analysis using Eviews 10 software by conducting several stages of testing. The results of this study indicate that leverage, capital intensity, and deferred tax expense simultaneously significantly affect tax avoidance. Capital intensity partially has a significant effect on tax avoidance in a negative direction. Meanwhile, leverage and deferred tax expense partially have no significant effect on tax avoidance.

Diversity of Annelids in the Kapuas and Melawi Rivers Yakobus Bustami; Kurnia Kurnia; Markus Iyus Supiandi
Biota Vol 5 No 2 (2019): Jurnal Biota 2019
Publisher : Faculty of Science and Technology Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/Biota.v5i2.3036

The presence of Annelida animals in water is one indicator of polluted water. The purpose of this research was to determine the diversity of Annelida phylum in the Kapuas and Melawi rivers. This research used an exploratory method to determine the diversity of annelids in the Kapuas and Melawi rivers. Sampling was carried out in 2 regions representing the left and right sides of the river, both upstream and downstream of the river. The findings of the research show that there are two classes of annelid phyla, namely the Oligochaeta and Hirudinae classes. Oligochaeta class is represented by Tubifex sp, Lumbricus terrestris, and Pharetima sp. species while Hirudinae class is represented by Haemodipsa sp. Species. The number of Annelids found in the Kapuas river for Tubifex sp. numbered 7 species, Lumbricus terrestris numbered 53 species and Pharetima sp. numbered 14 species. The number of Annelids found in the Melawi river for Tubifex sp. numbered 1 species, Lumbricus terrestris numbered 23 species, Pharetima sp. numbered 8 species and Haemodipsa sp amounted to 2 species. The presence of Tubifex sp. in the Kapuas and Melawi rivers shows that the quality of the river waters begins to be polluted.

Pengaruh Desian Organisasional dan Locus Of Control Terhadap Perilaku Manipulatif dalam Menetapkan Harga Transfer Kurnia Kurnia
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The objective of this study is to investigate the effect of organizational design and locus of control on the manipulative behavior in transfer pricing. Using a justice theory, it was hypothesized that organizational design has a significant effect on the intensity of manipulative behavior in negotiating transfer pricing. It was also hypothesized that the manipulative behavior intensity in negotiating transfer price would be higher for individuals whose locus of control is external than that of internal.The results show that organizational design has a statisticaly significant effect on the manipulative behavior. This is consistent with the findings of prior research that studied the effect of perceptual justice on the behaviors in an organization. The results also indicate that individual variabel (locus of control) can moderate the effect of situational factor (organizational design) on the intensity of manipulative behavior in negotiated transfer price. This finding serves as important evidence about the effect of individual trait (locus of control) on the manipulative behavior in transfer pricing. This result provides important evidence about the role of organizational factors and individual trait (locus of control) in setting the policy of effective transfer pricing.Keywords: Organizational Design, Locus of Control, Manipulative Behavior, and Transfer Pricing.

Analisis Pengaruh Tax Avoidance, Leverage (DER) dan Firm Size Terhadap Firm Value (Studi Pada Perusahaan Real Estate dan Properti yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Kurnia Kurnia; Dudi Pratomo; Ahmad Fachrizal
Accounthink Vol 3 No 01 (2018)
Publisher : UNSIKA (Universitas Singaperbangsa Karawang)

One of the most highlighted by investors in assessing the performance of Real Estate and Property firms is Firm Value which the ratio used in this research is Tobins'Q. Tobins'Q is used to measure management's ability to manage and take action to maximize overall returns from total assets owned. This research aimed to analyze the effect of Tax Avoidance, Leverage (DER), and Firm Size on Firm Value, Study on Real Estate and Property Companies Listed In Indonesia Stock Exchange Year 2013-2015. The data used in this research is obtained from financial statement data. Sample selection technique used is purposive sampling and obtained 28 companies with research period in 2013-2015. Data analysis method in this research is panel data regression analysis using software Eviews version 9. The results showed that simultaneously Tax Avoidance, Leverage (DER), and Firm Size have significant effect to Firm Value. While partially Tax Avoidance has a significant negative effect on Firm Value, Leverage (DER) does not affect Firm Value, while Firm Size has a significant positive effect to Firm Value. This indicates that investors and company should be aware on tax avoidance practice and firm size to increasing firm value.

Efisiensi Pengelolaan Keuangan dalam Meningkatkan Optimalisasi Fasilitas dan Jasa Pada Kantor Unit Penyelenggara Pelabuhan Kelas III Jailolo Kurnia Kurnia
Jurnal Ilmiah Wahana Pendidikan Vol 7 No 4 (2021): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study aims to determine the extent to which the Jailolo Class III Port Operator Office Unit manages the port facilities that have been built by the government in order to improve services that can contribute to the State treasury as well as convenience for service users using qualitative research methods. improve facilities and services at the port. To improve the optimization of facilities and improvements, it is necessary to repair and add supporting facilities. From the results of this study, it is known that in carrying out the duties and functions of the Jailolo Class III Port Management Unit Office in accordance with the regulations of Law Number 17 of 2008 concerning Shipping, it is clear that one task of the port office is to provide crossing facilities and provide a sense of security and comfort for users of transportation services. in this case sea transportation. These facilities are financed by the central government using APBN funds which are distributed to each regional satker every fiscal year. The port facilities in question are port supporting facilities, all of which are built and maintained by the Port Office as a mandate from the Central Government. All the facilities built are expected to provide an increase in revenue for the government in the form of PNBP (Non-Tax State Income) which can later be reused for port needs, both in developing existing facilities or for the construction of new facilities to increase port productivity.

Effect of Leverage, Profitability and Audit Committee on Audit Delay with KAP Reputation as Moderating Variable Agustina Dianova; Titik Mildawati; Kurnia Kurnia
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2158

This research is meant to find out whether the influence of stock leverage, profitability and audit committee on audit report lags with a moderating variable of Public Accounting Firm (KAP)’s reputation. The research population was mining company listed on the Indonesia Stock Exchange (IDX) in the period of 2014 to 2018. This research has been done by using purposive sampling method and applied quantitative research. The data has been obtained from www.idx.co.id. The samples are 69 companies. The independent variables leverage, profitability and audit committee. The dependent variable is audit delay. Moderating variable is KAP’s reputation. This research has been done by using multiple linear regressions and statistics. Based on the result of the research, it indicates that leverage and profitability does not give any influence to the audit delay. KAP’s reputation does not moderate the effect of leverage, profitability and audit committee on audit delay audit committee gives negative influence on audit delay.

PROSEDUR ADMINISTRASI GUDANG ALAT-ALAT KELAUTAN PADA PT INTI MARINA NETTING JAKARTA BARAT Yulia Mujiaty; Deasy Novayanti; Siti Nurjanah; Kurnia Kurnia
Jurnal Akrab Juara Vol 6 No 4 (2021)
Publisher : Yayasan Akrab Pekanbaru

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PT Inti Marina Netting yang dipilih sebagai objek penelitian ini merupakan perusahaan yang bergerak dibidang penjualan jaring ikan, aksesoris kelautan, peralatan menyelam serta peralatan untuk kelautan yang dalam kegiatan perusahaannya membutuhkan gudang yang efektif dan efisien. Dalam suatu perusahaan dagang, gudang memiliki arti yang sangat penting bagi perusahaan.Gudang atau storage merupakan tempat menyimpan barang baik bahan baku yang akan dilakukan proses manufacturing maupun barang jadi yang siap dipasarkan. Sedangkan pergudangan tidak hanya kegiatan penyimpanan barang saja melainkan proses penanganan barang mulai dari penerimaan barang, pencatatan, penyimpanan, pemilihan, penyortiran, pelebelan, sampai dengan proses pengiriman barang. Penelitian ini mengambil judul Prosedur Administrasi Gudang Alat-alat Kelautan Pada PT Inti Marina Netting Jakarta Barat. Penulis meneliti dengan metode pengamatan secara langsung, wawancara dengan kepala logistik Gudang Jaring dan dokumentasi dengan analisanya berupa kualitatif yaitu metode analisis data tanpa menggunakan analisis statistik. Pelaksanaan administrasi gudang pada PT Inti Marina Netting Jakarta Barat dimulai dengan penerimaan barang masuk yang dikirim dari supplier dan pengeluaran barang yang akan dikirim ke customer sudah berjalan dengan baik.

Pengaruh Self Assessment System, Pemeriksaan Pajak, dan Penagihan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) (Studi Kasus pada Kantor Pelayanan Pajak (KPP) Pratama Majalaya Tahun 2013-2016) Anti Azizah Aprilianti; Siska Yudowati; Kurnia Kurnia
Kajian Akuntansi Volume 19, No. 1, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v19i2.3552

Pajak memiliki peranan yang sangat penting bagi penerimaan negara. Penerimaan pajak menyumbang sekitar 70% dari seluruh penerimaan negara. Namun, pada kenyataannya jumlah penerimaan pajak sering kali tidak tercapai. Belum optimalnya PPN merupakan salah satu penyebabnya. Hal tersebut disebabkan wewenang PKP dalam self assessment system, sehingga masih banyaknya PKP yang belum mematuhi peraturan perpajakan. Oleh karena itu, dalam mengoptimalkan penerimaan PPN, pemerintah terus melakukan upaya penegakan hukum yakni pemeriksaan pajak dan penagihan pajak.Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh self assessment system, pemeriksaan pajak, dan penagihan pajak baik secara simultan maupun parsial terhadap penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Majalaya.Metode pengumpulan data dilakukan dengan cara dokumentasi data yang bersumber dari laporan KPP Pratama Majalaya. Berdasarkan pengumpulan sampel yang dilakukan dengan menggunakan teknik purposive sampling, diperoleh jumlah sampel penelitian sebanyak 48 bulan sampel penelitian selama periode 2013 hingga 2016. Data dianalisis dengan menggunakan Software IBM SPSS Statistics 21.Hasil penelitian menunjukkan bahwa self assessment system, pemeriksaan pajak, dan penagihan pajak secara simultan berpengaruh signifikan terhadap penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Majalaya. Selanjutnya, secara parsial hanya variabel self assessment system yang berpengaruh positif signifikan terhadap penerimaan Pajak Pertambahan Nilai (PPN).Berdasarkan hasil penelitian tersebut KPP Pratama Majalaya sebaiknya terus melaksanakan kegiatan sosialisasi dan penyuluhan secara berkala. Sehingga kegiatan tersebut dapat terus meningkatnya kesadaran wajib pajak dan pelaksanaan self assessment system dapat terus berjalan lebih baik lagi.

AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT Ni Putu Desy Cristiana Yanthi; Dudi Pratomo; Kurnia Kurnia
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.4312

This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.

Co-Authors Agung Budi Pramono Agung Khoeruddin Agustina Dianova Ahamad Baihaki Ahmad Fachrizal Andi Nursiskawati Siangka Annisa Awwaliyah Anti Azizah Aprilianti Ayu Safitri Azizah Azizah Badianur Badianur Baiq Nurlaela Hardiana Baiq Rufaida Agustina Busro, B. Cahaya Rizki Cakra Berri Cicik Suciarti Dudi Pratomo Dyah Kunti Wirapratiwi Edo Surya Bintoro ELIHAMI, ELIHAMI Elly Suryani Eva Mulyati Fahri Andriansyah Sudrajat Fransiska Trisyami Irmayati Subu Galuh Purnama Guntari Titik Mulyani Haeruddin Hafid Iman Kuwangid Iman Syatoto Ingka Safitri Jamaluddin Kamaruddin Junaeda Kaharuddin Latifah Nor Thoybah Lilis Ardini Maharani Ad’ha Markus Iyus Supiandi Mildawati, Titik Mufidatul Nurul Hajjad Muhammad Arsyad Mu’fidatul Nurul Hajjad Ni Putu Desy Cristiana Yanthi Novayanti, Deasy Nur Hafsah Yunus Nurul Mumtahanah Puspaningdyah, Ruth Karmelita R Irzon Rahmat Hidayat Retno Issroviatiningrum Ricky Firmansyah Riduansyah Riduansyah Rinto Efendi Rita Hayati Ronaldo Irzon Rubiyanti Rubiyanti Rusli Rusli Safira Apriyulianti Santi Dwi Yulisti Shafwan Nugraha Sherina Kusramadhani Siska Yudowati SITI NURJANAH Sri Hartati Sudirman Sudirman Tiika Dewi Utami Yakobus Bustami Yuli Santoso Yulia Mujiaty ZAINI MIFTAH

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