Articles
<![CDATA[PSAK 45: Recording Solutions for Non-Profit Accounting in PT INKA Labor Union ]]>
<![CDATA[M. Agus Sudrajat]]>;
<![CDATA[Nik Amah]]>;
<![CDATA[Maya Novitasari]]>;
<![CDATA[Moh. Ubaidillah]]>;
<![CDATA[Mawar Puspitasari]]>;
<![CDATA[Mahesti Cahayuni]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/jap.v22i2.4097
<![CDATA[This study aims to determine the financial statements of PT INKA (Persero) union organization, to analyze the suitability of the presentation of financial statements at PT INKA (Persero) Labor Union organization, then to reconstruct the financial statements of PT INKA (Persero) Labor Union organization in accordance with PSAK 45. A non-profit organization is an organization whose main goal is to support an issue or situation in attracting the public for a non-commercial purpose. PSAK 45 statement intends to regulate the financial reporting of non-profit entities. By having the reporting rules, it is hoped that the financial statements of non-profit entities can be more easily understood, have relevance, and have high comparability. The Workers Union of PT Industri Kereta Api (Persero) is an organization which is a forum/institution for employees of PT Industri Kereta Api (Persero). The method used in this research was qualitative research with descriptive method. The results of the research that have been carried out show that the PT INKA Labor Union has recorded cash disbursements and income properly, as evidenced by the existence of financial reports that are in accordance with the organization's AD/ART. However, the financial statements of PT INKA (Persero) Labor Union are not in accordance with PSAK 45 and a reconstruction will be carried out so that the resulting financial reports can be more easily understood, have relevance, and have high comparability.]]>
<![CDATA[PENGARUH MODEL PEMBELAJARAN BERBASIS MASALAH TERHADAP MINAT MAHASISWA BERWIRAUSAHA ]]>
<![CDATA[Moh. Ubaidillah]]>;
<![CDATA[Supri Wahyudi Utomo]]>
<![CDATA[ PROMOSI: Jurnal Program Studi Pendidikan Ekonomi Vol 6, No 1 (2018): PROMOSI ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH METRO ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24127/pro.v6i1.1471
<![CDATA[This study aims to determine and obtain empirical evidence about the influence of problem-based learning model of entrepreneurship interest in students. This research is also to know the result of student learning. This type of research is ex post facto and sampling method using quota sampling method as much as 32 students of class D semester 4 of accounting education program of Universitas PGRI Madiun. Data collection techniques of this study using questionnaires and student learning outcomes. Data analysis method of this research questionnaire using structural equation modeling (SEM) with partial least squares (PLS) tool. The results showed that the problem-based learning model positively affects entrepreneurship interest. Furthermore, student learning outcomes show that the overall score of students above achievement criteria.]]>
<![CDATA[Increasing Firm Value via Conservatism in Accounting ]]>
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ JAFFA Vol 9, No 2 (2021): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/jaffa.v9i2.12118
<![CDATA[This study aims to determine the effect of firm size and profitability on firm value with accounting conservatism as a moderating variable. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 183 companies. The sampling technique used purposive sampling which resulted in 72 manufacturing companies. The data analysis technique uses regression analysis with SPSS 24. The results of this study indicate that firm size and profitability have a positive and significant effect on firm value. Furthermore, the variable of accounting conservatism is able to moderate the effect of firm size and profitability on firm value in a positive and significant way.]]>
<![CDATA[Tax Avoidance: Good Corporate Governance: (Studi Kasus Perusahaan Pertambangan Terdaftar di BEI 2015-2018) ]]>
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v5i1.311
<![CDATA[Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.]]>
<![CDATA[Peran Koneksi Politik dalam Melakukan Tax Avoidance ]]>
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33395/owner.v6i1.667
<![CDATA[This research aims to find out the effect of profit management, company size, profitability on tax avoidance with political connections as a moderation variable. The population of this study uses manufacturing companies registered with the IDX in 2017-2020 as many as 193 companies. This sampling technique uses purposive sampling that produces 36 companies. Data analysis techniques use regression analysis with the SPSS 24 tool. The results of this study show that profit management and profitability have a positive effect on tax avoidance. The size of the company has no effect on tax avoidance. Political connections are able to moderate the influence of profit management and profitability to tax avoidance. Political connections do not have the ability to moderate the influence of corporate size on tax avoidance.]]>
<![CDATA[Menjaga Keberlangsungan Umkm Pada Masa Wabah Covid-19 ]]>
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ INVENTORY: JURNAL AKUNTANSI Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.25273/inventory.v4i2.7674
<![CDATA[This study aims to determine and obtain empirical evidence about the effect of governance and human resources on the sustainability of UMKM during the Covid-19 outbreak. Sampling in this study used a purposive sampling method which resulted in a sample of 100 UMKM actors in Magetan district. The method of data analysis in this research is using Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that governance had a positive effect on the sustainability of UMKM during the Covid-19 outbreak. Furthermore, human resources have a positive effect on the sustainability of UMKM during the Covid-19 outbreak.Keywords; UMKM Sustainability; Governance; Human Resources]]>
<![CDATA[PEMANFAATAN APLIKASI WHATSAPP PADA PEMBELAJARAN BERBASIS MASALAH UNTUK MATA KULIAH AKUNTANSI INTERNASIONAL DI UNIVERSITAS PGRI MADIUN ]]>
<![CDATA[Supri Wahyudi Utomo]]>;
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ Kwangsan: Jurnal Teknologi Pendidikan Vol 6, No 2 (2018): Kwangsan ]]>
Publisher : <![CDATA[Balai Besar Guru Penggerak Jawa Timur ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31800/jtp.kw.v6n2.p199--211
<![CDATA[The selection of learning methods becomes essential in teaching and learning process to improve student’s learning outcomes. The fault in choosing a learning method, will negatively affect the student’s learning outcomes. In addition to learning methods, learning media must be considered to support and facilitate learning to achieve the learning objectives. This study aims to identify the impacts of problem-based learning models on student learning outcomes by using Whatsapp applications. The research types was ex-post facto quantitative using quota sampling method, which determined as many as 32 7B semester students of the Accounting Education Program at the University of PGRI Madiun. The data collection technique was observation by applying questionnaires, and document of student learning outcomes. The method of analyzing questionnaire data in this study used the structural equation modeling (SEM) with partial least squares (PLS) tool. The results showed that problem-based learning model with Whatsapp application positively affected the students’ achievement for the International Accounting Subject. The students’ achievement was above the threshold level. Students could easily communicate, coordinate and discuss materials before presentation without direct interaction.ABSTRAKPemilihan metode pembelajaran merupakan hal penting dalam proses belajar-mengajar untuk meningkatkan hasil belajar mahasiswa. Sebaliknya, kesalahan memilih metode pembelajaran akan berdampak negatif terhadap hasil belajar mahasiswa. Selain metode pembelajaran, pemanfaatan media pembelajaran juga harus diperhatikan untuk mendukung dan memudahkan pembelajaran sehingga tujuan belajar dapat tercapai. Penelitian ini bertujuan untuk mengetahui pengaruh atau dampak penerapan model pembelajaran berbasis masalah yang memanfaatkan aplikasi Whatsapp terhadap hasil belajar mahasiswa. Jenis penelitian ini adalah penelitian kuntitatif ex-post facto. Pengambilan sampel menggunakan metode quota sampling sebanyak 32 mahasiswa semester 7B program studi pendidikan akuntansi Universitas PGRI Madiun. Teknik pengumpulan data menggunakan kuesioner dan tes hasil belajar mahasiswa. Teknik analisis data kuesioner menggunakan structural equation modeling (SEM) dengan alat partial least squares (PLS). Hasil penelitian menunjukkan bahwa penerapan model pembelajaran berbasis masalah dengan menggunakan aplikasi Whatsapp berpengaruh atau berdampak positif yang ditunjukkan hasil belajar mahasiswa untuk mata kuliah Akuntansi Internasional berada di atas kriteria capaian yang ditetapkan. Mahasiswa lebih mudah dalam komunikasi, koordinasi, dan diskusi sebelum melakukan presentasi tanpa harus bertemu secara langsung.]]>
<![CDATA[THE ROLE OF THE AUDIT COMMITTEE IN PROFIT MANAGEMENT AND FINANCIAL PERFORMANCE TO INCREASE COMPANY VALUE ]]>
<![CDATA[Ita Nuari Suci Romadhia]]>;
<![CDATA[Moh. Ubaidillah]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29040/ijebar.v5i4.3887
<![CDATA[One of the important goals in the establishment of a company is to increase the value of the company. Maximizing the value of the company is very important for every company, especially with the outbreak of the covid 19 virus in Indonesia is currently causing some issuers' shares to fall. This research aims to determine the effect of profit management and financial performance on the value of the company with the audit committee as a moderation variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2017-2020 as many as 183 companies. Sampling techniques using purposive sampling that produces 72 manufacturing companies. Data analysis techniques use regression analysis with the SPSS 24 tool. The results of this study showed that profit management had no significant effect on the value of the company, while financial performance had a positive and significant effect on the value of the company. Furthermore, audit committee variables cannot moderate or affect profit management to the value of the company. While the influence of the audit committee on financial performance can strengthen or moderate the value of the company positively and significantly.]]>
<![CDATA[The Effect Of Internal Auditor Independene On Effectiveness Of Government Internal Audit: Group Cohesiveness As An Intervening Variable (Case Study At The Regional Inspectorates At Java Island) ]]>
<![CDATA[Moh. Ubaidillah]]>;
<![CDATA[Ari Kuncara Widagdo]]>
<![CDATA[ Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v22i1.328
<![CDATA[The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness mediates relationship between auditor independence and internal audit effectiveness. Population of this study is regional inspectorates located in some regencies/municipalities in Central Java Province and East Java Province, Indonesia. Method of analysis of this study is structural equation modeling by using Smart PLS. The results indicate that, as predicted, auditor independence has a positive and significant relationship with internal audit effectiveness. Interestingly, this study proves that group cohesiveness partially mediates relationship between auditor independence and internal audit effectiveness. Unfortunately, individual factors (i.e. level of education and work experience) do not have significant relation with audit effectiveness.]]>
<![CDATA[Peran Asimetri Informasi pada Pengaruh Profitabilitas terhadap Manajemen Laba ]]>
<![CDATA[Moh. Ubaidillah]]>;
<![CDATA[Juli Murwani]]>;
<![CDATA[Mahesti Cahayuni]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023 ]]>
Publisher : <![CDATA[ITScience (Information Technology and Science) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47709/jebma.v3i2.2652
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap manajemen laba dengan asimetri infomasi sebagai variabel moderasi. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report perusahaan. Populasi dari penelitian ini yaitu perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia selama periode 2018-2021. Pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling dengan menyusun kriteria-kriteria yang sudah ditentukan sehingga diperoleh sebanyak 45 sampel perusahaan. Metode analisis yang digunakan yaitu analisis regresi linier berganda dengan alat SPSS IBM Versi 24. Hasil penelitian menunjukkan profitabilitas berpengaruh positif signifikan terhadap manajemen laba. Selanjutnya, asimetri informasi mampu memoderasi atau memperkuat pengaruh profitabilitas terhadap manajemen laba.]]>
