Articles
<![CDATA[Religiusitas dan Love Of Money : Dapatkah Mengurangi Kecenderungan Kecurangan ]]>
<![CDATA[Koerul Rahmawadin]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i1.4212
<![CDATA[This study aims to examine the differences in the tendency of cheating at high & low levels of religiosity and high & low levels of love of money. The theory of planned behavior is applied in this study using a laboratory experimental approach. The test used is a comparative analysis of the average independent sample t test. The sample used as the experimental subject was 104 students of the accounting study program at the University of Muhammadiyah Gresik. The results showed that there was a difference in the tendency of cheating between high & low levels of religiosity and there was no difference in the tendency of cheating between high and low levels of love of money.]]>
<![CDATA[Pengaruh Self Assessment System, Sosialisasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Diah Retno Febriantini]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 1 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v1i2.4534
<![CDATA[Penelitian ini mengkaji kepatuhan wajib pajak pekerja bebas di Kabupaten Gresik dengan menggunakan variabel bebas yaitu self assessment system, sosialisasi pajak dan sanksi pajak. Jenis penelitian ini adalah penelitian kuantitatif. Penelitian ini menggunakan metode kuesioner yang dibagikan kepada wajib pajak pekerja bebas di Kabupaten Gresik sebanyak 96 responden. Dalam penelitian ini menggunakan jenis data subjek dan sumber data primer. Hasil pengujian hipotesis menunjukkan bahwa self assessment system secara parsial dapat mempengaruhi kepatuhan wajib pajak, sosialisasi pajak secartidak mempengaruhi kepatuhan wajib pajak dan sanksi pajak secara parsial dapat mempengaruhi kepatuhan wajib pajak.]]>
<![CDATA[Pengaruh Pelayanan Fiskus dan Penerapan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening ]]>
<![CDATA[Dinda Deby Ramadhani]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Culture Accounting and Auditing Vol 2 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jcaa.v2i1.5678
<![CDATA[Penelitian ini bertujuan untuk melakukan pengujian terhadap pengaruh dari pelayanan fiskus dan penerapan sanksi perpajakan terhadap kepatuhan wajib pajak dengan menggunakan kesadaran wajib pajak sebagai variabel intervening. Dalam penelitian ini menggunakan 60 responden yang merupakan wajib pajak non karyawan sebagai sampel penelitian untuk analisis penelitian ini. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif yang menggunakan SmartPLS sebagai alat pengujinya. Hasil dari penelitian ini memperlihatkan bahwa dalam pengujian hipotesis pengaruh langsung pelayanan fiskus terhadap kepatuhan wajib pajak tidak berpengaruh, penerapan sanksi perpajakan terhadap kepatuhan wajib pajak tidak berpengaruh, kesadaran wajib pajak terhadap kepatuhan wajib pajak berpengaruh positif signifikan, pelayanan fiskus terhadap kesadaran wajib pajak tidak berpengaruh, dan penerapan sanksi perpajakan terhadap kesadaran wajib pajak berpengaruh positif signifikan. Pada hasil pengujian hipotesis pengaruh tidak langsung memperlihatkan bahwa kesadaran wajib pajak tidak mampu memediasi pelayanan fiskus terhadap kepatuhan wajib pajak dan kesadaran wajib pajak mampu memediasi penerapan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dapat digunakan untuk memperkuat hasil dari penelitian terdahulu, sebagai refrensi untuk penelitian selanjunya, dan bentuk dari implementasi atas teori yang telah dipelajari. Keterbatasan dari penelitian ini adalah pada jumlah sampel yang diambil tidak terlalu banyak dan penelitian hanya berfokus pada wajib pajak orang pribadi non karyawan.Kata kunci : Pelayanan, Sanksi, Kesadaran, Kepatuhan, Perpajakan.]]>
<![CDATA[Pendampingan Penyusunan Laporan Keuangan, Perpajakan Pada Semua Sekolah Muhammadiyah di Kabupaten Gresik ]]>
<![CDATA[Suwarno Suwarno]]>;
<![CDATA[Mu’minatus Sholikah]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Jurnal Pengabdian Manajemen Vol 1 No 1 (2021): Jurnal Pengabdian Manajemen ]]>
Publisher : <![CDATA[Program Studi Manajemen Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jpmanajemen.v1i1.3036
<![CDATA[ABSTRACT The purpose of this service program is to provide knowledge and skills to schools so that they are able to prepare financial reports according to generally accepted accounting principles and are able to report tax obligations in accordance with applicable regulations. This activity was attended by 140 Muhammadiyah schools throughout Gresik Regency. The results obtained are that the school has obtained a decree ratifying the permit for the establishment of Muhammadiyah Charity Business from the Muhammadiyah Central Executive, the school has registered NPWP as the center to fulfill tax obligations, and the school has started to build an accounting system to produce school financial reports in accordance with accepted accounting General principles]]>
<![CDATA[Peningkatan Produktivitas BUMdes Barokah Desa Gredek Kabupaten Gresik ]]>
<![CDATA[Mohammad Agung Surianto]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Jurnal Pengabdian Manajemen Vol 1 No 1 (2021): Jurnal Pengabdian Manajemen ]]>
Publisher : <![CDATA[Program Studi Manajemen Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/jpmanajemen.v1i1.3057
<![CDATA[This Service Program aims to develop the Barokah BUMDes business in Gredek Village, Gresik Regency based on local potential and strengthen governance so that BUMDes' performance gets better and contributes to the income and welfare of all villagers. The basis for formulating the goals of the service program refers to the results of observations (surveys) and preliminary interviews with the director of BUMDes Barokah, Gredek Village, Sit Sampeyan District, Gresik Regency who expressed his desire to increase productivity while developing BUMDes business and financial administration management capabilities so that BUMDes can be accountable and not become a money laundry institution. The existing business units are still not based on processing the main village products, namely agricultural villages where the majority of the residents work as rice farmers. The solution in an effort to develop the business and governance of BUMDes Barokah is by: (1) creating potential transactions for basic village needs, which have been created independently so far, will be managed as the Gredek village market (2) creating the potential of the Gredek village reservoir, which so far has only functioned as a place for irrigation and fish farming, will be packaged into fishing tourism with fish cultivation targeted at bringing in tourists who have a hobby of fishing as well as educational tours for elementary school students or playgroups with the potential for beautiful panoramic views. village rice fields.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2020) ]]>
<![CDATA[Muchammad Dava Rachmawan]]>;
<![CDATA[Umaimah]]>
<![CDATA[ JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 4 (2023): Oktober ]]>
Publisher : <![CDATA[CV. ALIM'SPUBLISHING ]]>
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DOI: 10.59024/jise.v1i4.435
<![CDATA[This study aims to examine the effect of corporate social responsibility and capital intensity on tax evasion by using research samples of mining sector companies listed on the Indonesia Stock Exchange in 2019 - 2020. The taxes levied by the state function as the main source aiming to finance public expenditures and function as a tool to regulate and implement policies in the social and economic fields and to be used for the greatest prosperity of the people and the people. The phenomenon of tax avoidance in Indonesia can also be seen from the tax ratio (Tax Ratio). Tax collection performance can be seen from the ratio of taxes collected by the state. Tax avoidance is a saving on the amount of tax payable, individual and corporate taxpayers use the weak points of existing tax rules, in carrying out their tax management. Tax avoidance is also associated with tax planning, both of them use legal means to reduce or even eliminate tax obligations, but from a tax policy point of view, neglecting tax avoidance practices can result in injustice and reduced efficiency of a tax system. . The results obtained from this study are that corporate social responsibility has a negative effect on tax evasion. Meanwhile, capital intensity has no effect on tax evasion. This study uses a quantitative approach. This test is done with linear regression]]>
<![CDATA[Audit Committee Effectiveness on Earnings Management ]]>
<![CDATA[Anita Perdana]]>;
<![CDATA[Umaimah Umaimah]]>;
<![CDATA[Muhammad Aufa]]>
<![CDATA[ INNOVATION RESEARCH JOURNAL Vol 4 No 2 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/innovation.v4i2.6136
<![CDATA[This study aims to determine the effect of the number of audit committee meetings and the size of the audit committee on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2016, 2017, 2018 and 2019. Earnings management is measured by Discretionary Accruals using the Modified Jones Model. The population in this study were 160 manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2019. The research data were obtained from the annual reports of manufacturing companies for the period 2016 to 2019. Based on the purposive sampling method, the sample obtained was 40 companies. The hypothesis in this study was tested using multiple linear regression analysis. The results of the test show that the number of meetings and size of the audit committee has a significant effect on earnings management.]]>
<![CDATA[Pengaruh Ukuran Perusahaan dan Koneksi Politik Terhadap Penghindaran Pajak ]]>
<![CDATA[Nur Layli Fitria]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
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DOI: 10.36418/syntax-literate.v7i10.13198
<![CDATA[Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan dan koneksi politik terhadap penghindaran pajak. Proksi Penghindaran Pajak menggunakan Effective Tax Rate (ETR). Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai 2021. Jumlah sampel dalam penelitian ini adalah 71 perusahaan. Penentuan sampel diperoleh dengan menggunakan purposive sampling. Uji hipotesis dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan yang diproksikan dengan size tidak berpengaruh terhadap penghindaran pajak dan koneksi politik yang diproksikan dengan skala dummy berpengaruh terhadap penghindaran pajak.]]>
<![CDATA[Pengaruh Perencanaan Pajak, Free Cash Flow, Ukuran Perusahaan Terhadap Manajemen Laba ]]>
<![CDATA[Yuyun Triwahyuni]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 1 No. 2 (2023): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi ]]>
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DOI: 10.572349/neraca.v1i2.174
<![CDATA[Tujuan penelitian ini adalah untuk menguji pengaruh perencanaan pajak, free cash flow, ukuran perusahaan terhadap manajemen laba. Populasi penelitian ini adalah persahaan sektor industri periode 2018-2021 yang terdaftar di Bursa Efek Indonesia (BEI). Berdasarkan metode purposive sampling, 17 sampel perusahaan dipilih, dan untuk jumlah data sebesar 55. Teknik analisis data pada penelitia ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak berpengaruh signifikan terhadap manajemen laba, free cash flow berpengaruh signifikan terhadap manajemen laba, ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba.]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi Dan Pengendalian Internal Terhadap Kinerja Perusahaan Pada Pt. Swabina Gatra ]]>
<![CDATA[Nur Afifah Awaliyah]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 1 (2023): JETBIS : Journal Of Economics, Technology and Business ]]>
Publisher : <![CDATA[Al-Makki Publisher ]]>
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DOI: 10.57185/jetbis.v2i1.36
<![CDATA[One of the critical functions carried out by the accounting information system is internal control. Many companies have subpar internal control systems, which might allow employees to commit fraud against the company. The performance is the result of their effort, when employees carry out their task in accordance with their obligation. Thanks to each person's accomplishment, the organization can develop and execute at its best in accordance with its objectives. Improving business performance requires an understanding of how internal controls and financial information systems affect corporate performance and productivity. The goal of this study was to look into and assess the relationship between internal controls and accounting information systems and business success. It's crucial to recognize the factors that influence each of these factors. 30 employees of PT Swabina Gatra made up the study's sample. The test method is multiple linear regression analysis, and PT Swabina Gatra uses a purposive sampling strategy. In this quantitative investigation, the facts that occur in the variables under consideration are explained and presented utilizing methodologies for descriptive data analysis. The results of the study show that while the accounting information system has a positive effect, internal control has a substantial impact on corporate performance. Internal control and accounting information systems fall within the very good category of firm performance, per the results of the research responses from respondents.]]>
