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All Journal Jurnal Mirai Management Journal of Accounting Science YUME : Journal of Management Jurnal Manajerial Didaktika: Jurnal Pemikiran Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi
Umaimah Umaimah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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BALANCE SCORECARD SEBAGAI PENGUKURAN KINERJA PADA PERGURUAN TINGGI Umaimah Umaimah
Jurnal Manajerial Vol 5 No 1 (2018): jurnal manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.272 KB) | DOI: 10.30587/jurnalmanajerial.v5i1.742

Abstract

The purpose of this study was to analyze the performance of the university with the balanced scorecard. This study was included in the category of qualitative research.The results showed, based on measurements of four perspectives; growth and learning, internal business processes, customers, and finance, the university has done a good performance so apparent value increased in a positive ROI.
PENINGKATAN KEMANDIRIAN BELAJAR DENGAN METODE DISKUSI Umaimah Umaimah
DIDAKTIKA Vol 21 No 2 (2014)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.378 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan metode diskusi pada mata kuliah sistim informasi akuntansi untuk meningkatkan kemandirian belajar. Penelitian ini dilaksanakan di Program Studi Akuntansi Fakultas ekonomi Universitas Muhammadiyah Gresik bulan September sampai dengan bulan Oktober 2014. Penelitian ini merupakan Penelitian Tindakan Kelas (PTK). Subjek dalam penelitian ini adalah mahasiswa semester 3 (tiga) kelas pagi yang berjumlah 35 peserta. Masing-masing siklus terdiri dari plan, do, see dengan 5 (lima) siklus. Teknik analisis data dalam penelitian ini adalah reduksi data,penyajian data, dan penarikan kesimpulan Analisis data dilakukan sepanjang proses pelaksanaan tindakan yaitu; merumuskan rencana berdasarkan hasil observasi awal terhadap kondisi peserta dalam proses pembelajaran, bertindak sesuai dengan perencanaan, mengamati hasil dari tindakan yang dilakukan, melakukan refleksi dan kemudian merumuskan kembali rencana berdasarkan informasi yang lebih baik. Hasil penelitian adalah dengan metode diskusi, mahasiswa menjadi lebih mandiri yaitu aktif dalam belajar, mempunyai inisiatif yang baik, kreatif, dan berani mengungkapkan pendapat, serta percaya diri. Pada akhirnya mahasiswa menjadi sangat senang dan antusias dalam mengikuti mata kuliah sistim informasi akuntansi, sehingga kompetensi mahasiswa sesuai dengan yang diharapkan.
Pengaruh Love Of Money, Moral Pajak Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Falih Rafly Nugraha; Umaimah Umaimah
YUME : Journal of Management Vol 6, No 2 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i2.4260

Abstract

Penelitian ini Bertujuan untuk menguji dari pengaruh love of money, moral pajak dan pengetahuan pajak terhadap kepatuhan wajib pajak. Jenis penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah pengusaha umkm yang berada di Kota Gresik. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dan diperoleh sampel sebanyak 51 responden. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner. Teknik analisis data yang digunakan yaitu regresi linier berganda dengan menggunakan bantuan perangkat lunak yaitu IBM SPSS STATISTIC Versi 25. Hasil penelitian ini menunjukan bahwa love of money berpengaruh negatif terhadap kepatuhan wajib pajak dan moral pajak berpengaruh signifikan terhadap kepatuhan wajib pajak sedangkan pengetahuan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak.Kata Kunci: Love of Money, Moral Pajak, Pengetahuan Pajak, Kepatuhan Wajib Pajak
Pengaruh Manajemen laba, Financial Distress dan Profitabilitas terhadap Penghindaran Pajak Alfiqhul Ersa Ramadini; Umaimah Umaimah
Jurnal Mirai Management Vol 8, No 1 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i1.4020

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh manajemen laba, financial distress dan profitabilitas terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri dan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017- 2021. Sampel dalam penelitian ini diperoleh dengan teknik pengambilan sampel puosive sampling dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 25 perusahaan. Jenis penelitian ini adalah penelitian kuantitatif dengan jenis data sekunder. Metode analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisis penelitian membuktikan bahwa manajemen laba berpengaruh positif terhadap penghindaran pajak. Sedangkan financial ditress dan profitabilitas berpengaruh negatif terhadap penghindaran pajak. Kata Kunci: Manajemen Laba, Financial Distress, Profitabilitas, Penghindaran Pajak
The Effect of Religiosity and Tax Socialization on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable Fitri Agustina; Umaimah Umaimah
Indonesian Vocational Research Journal Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (583.99 KB) | DOI: 10.30587/ivrj.v1i2.4192

Abstract

This study aims to determine the effect of religiosity and taxpayer awareness on Taxpayer Compliance With Taxpayer awareness as an intervening variabel. In this study, researchers examined taxpayer compliance at KPP Pratama Gresik by using independent variables, namely, religiosity, taxation socialization and taxpayer awareness. The population in this study were all individual taxpayers in the city of Gresik, sampling using random sampling method, and the number of samples as many as 70 respondents. This study uses a questionnaire with taxpayer respondent individuals. Tests were carried out using SEMPLS. The results showed that the religiosity and awareness of taxpayers affect taxpayer compliance, while tax socialization has no effect on taxpayer compliance. The results of the intervening test show that religiosity and tax socialization have an effect on taxpayer awareness. Taxpayer awareness is not able to mediate the relationship between religiosity to taxpayer compliance, while taxpayer awareness is able to mediate the relationship between tax socialization and taxpayer compliance.
Pengaruh Informasi Laba Akuntansi dan Informasi Corporate Social Responsibility Pada Return Saham : (Studi Perusahaan Sub Sektor Perbankan pada Bursa Efek Indonesia) Sufyan Saori; Umaimah Umaimah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.1018

Abstract

This research is motivated by the strategic function of the banking industry in handling the impact of the pandemic and the increasing interest in investment in the banking sub-sector by investors. Therefore, the stock price of the banking sub-sector after the pandemic tends to increase in tandem with the improvement in the national economy. This study will further examine the effect of accounting earnings information and corporate social responsibility information on stock returns. This information is now the basis for investment decisions because it contains related and non-financial information that is important to the operations of the sample companies taken based on predetermined criteria, namely banking sub-sector companies listed on the IDX and publishing financial reports and annual reports throughout 2019 to 2021. After determined, the sample was selected using purposive sampling according to the criteria and obtained a total of 35 companies. The data is then processed using a quantitative approach with multiple linear regression method because it uses two independent variables. After processing, the results obtained are accounting profit information and corporate social responsibility information have a negative effect on stock returns.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Budaya Organisasi Terhadap Kinerja Perusahaan BUMD Kabupaten Gresik Faradisa Mezza; Umaimah Umaimah
Akuntansi Vol. 3 No. 1 (2024): Maret : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1496

Abstract

BUMDs utilize provincial guidelines or perda, to do their capabilities. It is common knowledge that BUMD Gresik's performance is anticipated to decline in 2023. The board should unquestionably choose and recognize issues, then, at that point, execute the vital answers for further develop execution. Bookkeeping data frameworks are without a doubt important to support business execution. Furthermore, there is a connection between's hierarchical culture and inward control with organization achievement. The reason for this study is to decide how the impact of hierarchical culture, inside control, and bookkeeping data frameworks on business tasks at BUMD Gresik Rule. This study utilized quantitative procedure and gathered information utilizing a poll overview. Several types of tests were calculated using the SPSS software to examine the collected data. The outcomes showed that hierarchical culture has an importance worth of 0.002, while bookkeeping data frameworks and inside control have an importance worth of 0.000 with an alpha degree of 0.05. These discoveries show that authoritative culture, inner control, and bookkeeping data frameworks all affect business accomplishment at BUMD Gresik Regime (Ha acknowledged, Ho dismissed).
Pengaruh Machiavellian, Love of Money dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Moh. Rayudha Mahendra; Umaimah Umaimah
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2472

Abstract

This study aims to examine the influence of machiavellian, love of money, tax knowledge on taxpayer compliance. This type of research is quantitative research. The population of this research is individual taxpayers who do business in the Gresik area. The sampling method in this research is the purposive sampling method, namely the selection of samples based on predetermined criteria and obtained as many as 52 respondents. The data used in this research is primary data using a distributed questionnaire. The analytical method used is multiple linear regression analysis using the IMB SPSS Statistics 25 program. The results of this research indicate that the Machiavellian and love of money variables have no influence on taxpayer compliance and tax knowledge influences taxpayer compliance
Pengaruh Sanksi Perpajakan, Tingkat Pendapatan, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Alvin Aulia Ningsih; Umaimah Umaimah
Jurnal Kendali Akuntansi Vol. 2 No. 2 (2024): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i2.2962

Abstract

This research aims to determine and test the influence of tax sanctions, income level and tax socialization on taxpayer compliance with taxpayer awareness as an intervening variable. In this research, researchers examine the compliance of taxpayers who have a NPWP and are registered with KPP Pratama Gresik. The population of this research is individual taxpayers who have income in the Gresik Regency area. Sampling used purposive sampling with a sample size of 97 respondents. This research uses primary data in the form of questionnaire answers distributed to taxpayers. This research method is quantitative using SmartPLS as a testing tool. The results of the direct influence test show that tax sanctions and tax socialization have no effect on taxpayer compliance, while income level and taxpayer awareness have a significant positive effect on taxpayer compliance. Tax sanctions and income level have a significant positive effect on taxpayer awareness, while tax socialization has no effect on taxpayer awareness. The results of indirect hypothesis testing show that taxpayer awareness is able to mediate the effect of tax sanctions and income level on taxpayer compliance. Meanwhile, taxpayer awareness is unable to mediate the influence of tax socialization on taxpayer compliance.
The Effect of Good Corporate Governance, Earning Management on Firm Value Wahyu Fikri Darmawan; Umaimah Umaimah
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1922

Abstract

General Background: Firm value serves as a long-term goal to attract investors and ensure sustainable growth, while Good Corporate Governance (GCG) addresses agency conflicts to enhance value. Specific Background: Enterprise value and GCG are essential for creating ethical, competitive, and resilient organizations, enabling firms to navigate global economic and social challenges. Knowledge Gap: Despite prior research, inconsistencies remain regarding the impact of GCG and earnings management on firm value, necessitating further study. Aims: This study examines the influence of GCG, earnings management, and firm-specific factors on firm value, providing insights for investment decisions. PBV is used as a proxy for firm value, while the Jones model represents earnings management, with GCG measured through board composition, independent commissioners, and audit committees. Methods: Using a quantitative approach, the study analyzed 155 data points from new coal mining companies listed on the Indonesia Stock Exchange (2019–2023) through purposive sampling and documentation techniques. Results: The board of directors significantly enhances firm value, while the audit committee and independent commissioners are less effective. Earnings management negatively impacts firm value by creating informational asymmetry. Novelty: By integrating signal theory, the study offers a unique perspective on mitigating information asymmetry through transparent reporting. Implications: The findings contribute to improving corporate governance practices and guiding investment strategies.
Co-Authors Alfiqhul Ersa Ramadini Alvin Aulia Ningsih Falih Rafly Nugraha Faradisa Mezza Fitri Agustina Moh. Rayudha Mahendra Sufyan Saori Wahyu Fikri Darmawan