Articles
<![CDATA[The Influence of Profitability, Liquidity, Leverage and Company Size on Stock Returns ]]>
<![CDATA[M. Alvinnur Azizi]]>;
<![CDATA[Umaimah Umaimah]]>;
<![CDATA[Nyimas Wardatul Afiqoh]]>
<![CDATA[ Indonesian Vocational Research Journal Vol 3 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Gresik ]]>
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DOI: 10.30587/ivrj.v3i1.6495
<![CDATA[The purpose of this study is to determine the effect of profitability, liquidity, leverage and size of the company to stock return on manufacturing companies in Indonesian Stock Exchange (Idx). In this study the independent variables used are profitability measured by using Return On Assets (ROA), liquidity measured by using Current Ratio, leverage is measured by using Debt to Equity Ratio (DER) and firm size measured by using Ln (Size). Stock Return in this research is used as dependent variable. This study was conducted on manufactured companies listed on manufacturing companies in Indonesian Stock Exchange (Idx) 2017-2019. Using purposive sampling technique, resulting 71 companies as a research sample. Data analysis techniques used are multiple linear regression analysis. Based on the results of the research shows that profitability, liquidity and leverage do not has a significant effect on stock return, while firm size have a significant effect on stock return.]]>
<![CDATA[Pemahaman Internet sebagai Pemoderator: Pengaruh Literasi Pajak dan E-Filing terhadap Kepatuhan Pajak ]]>
<![CDATA[Niken Gladis Sholikhati]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia ]]>
Publisher : <![CDATA[Prodi Akuntansi FE Universitas Maritim Raja Ali Haji ]]>
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DOI: 10.31629/jiafi.v8i1.7229
<![CDATA[Examining the impact of tax literature and e-Filing use on taxpayer adherence with internet understanding as a moderate is the goal of this study. Individual taxpayers (WPOP) who submit Annual Tax Return (SPT) reports via e-filing in Gresik City are the populace of this study. Sampling of 72 respondents through simple random sampling method. Structural Equation Model with SmartPLS 4.1 software was used to analyze the data. The findings in the study indicate that tax literacy and the use of e-filing have a positive effect on taxpayer compliance, but internet understanding is unable to moderate the bond between tax literacy and the use of e-filing on tax compliance in Gresik City.]]>
<![CDATA[Understanding regulations, tax sanctions and taxpayer compliance: the role of risk preference moderation ]]>
<![CDATA[Egha Nurwati]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 8 No. 1 (2025): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v8i1.38365
<![CDATA[Purpose: This study aims to provide empirical evidence empirical evidence related to tax knowledge and tax sanctions with risk preference as moderating preference as a moderator for increasing taxpayer compliance. Methodology/approach: The population of this study were taxpayers registered at KPP Pratama Gresik, and the technique used for sample testing was purposive sampling. The research data was collected by distributing questionnaires and analyzed using the Smart-PLS software application. Findings: The results of Understanding Tax Regulations have a positive effect on taxpayer compliance while Tax Sanctions have no positive effect on taxpayer compliance, as well as risk preferences that cannot moderate the understanding of tax regulations and tax sanctions on taxpayer compliance. Practical and Theoretical contribution/Originality: This study can explain the Planned Behavior theory and Prospect Theory regarding the behavior of a taxpayer at the level of taxpayer compliance. This study also provides an overview of the level of compliance of individual taxpayers. Research Limitation: The limitations in this study are limited time and limited resources to collect data within a certain period. In addition, data collection that only relies on surveys has the potential to affect the representativeness of the findings, because only some taxpayers are willing to participate. Limited access to tax data. Future research is recommended to extend the period of data collection to obtain more representative results and consider using other methods that can overcome limitations in data collection, such as the use of broader secondary data.]]>
<![CDATA[Examining the Relationship Between Foreign Ownership, Environmental Performance, Firm Size, and Corporate Social Responsibility Disclosure ]]>
<![CDATA[Apriliyah Nur Hanifah]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 12 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i12.p15
<![CDATA[Many companies often overlook their social responsibility, failing to recognize its crucial role in enhancing their reputation. In the current corporate landscape, companies are increasingly focusing on capital development while also addressing environmental concerns. Greater attention is being directed toward the surrounding environment, as it can significantly influence corporate operations and outcomes.This study aims to evaluate the relationship between foreign ownership, environmental performance, and firm size with the disclosure of Corporate Social Responsibility (CSR). The research targets manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023 period. A total of 40 samples were selected using the purposive sampling method. The data analysis was conducted using multiple linear regression, employing SPSS as the analytical tool.The findings indicate that foreign ownership does not have a significant effect on CSR disclosure. Similarly, firm size is not significantly associated with CSR disclosure. However, environmental performance demonstrates a significant influence on the scope of CSR disclosure. These results suggest that companies should prioritize environmental performance as a key driver of CSR initiatives. This study underscores the importance of Corporate Social Responsibility as a means for businesses to positively engage with and influence their surrounding environment.]]>
<![CDATA[Penerapan E-Filling Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Perpajakan Sebagai Pemoderasi ]]>
<![CDATA[Risca Nur Wahyuni]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ E-Jurnal Akuntansi Vol 35 No 3 (2025) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[This study aims to analyze the effect of E-Filling implementation and taxpayer awareness on taxpayer compliance, with tax socialization as a moderating variable. The study examines taxpayer compliance at KPP Pratama Gresik with a research population of individual taxpayers in Gresik who are registered at KPP Pratama Gresik totaling 275,042 taxpayers. Sampling using purposive sampling technique as many as 80 respondents with primary data sources obtained through questionnaires distributed according to sample criteria. Data analysis using Structural Equation Modeling (SEM-PLS) to assess the relationship between variables. The results of the analysis show that the application of E-Filling and Taxpayer Awareness has a positive effect on Taxpayer Compliance, but Tax Socialization does not moderate the relationship between the two variables on Taxpayer Compliance. Keywords: E-Filling; Compliance; Awareness; Taxation; Socialization]]>
<![CDATA[COMPARATIVE ANALYSIS OF INCOME TAX 21 RATES BEFORE AND AFTER THE IMPLEMENTATION OF EFFECTIVE RATES OF PP 58/2023 ON EMPLOYEE SALARIES AT PT. UME PERSADA INDONESIA ]]>
<![CDATA[Nur Kholidatul Aliyah]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 7 No. 6 (2024): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v8i1.14091
<![CDATA[This study aims to analyze the comparison of Income Tax Article 21 (PPh 21) rates before and after the implementation of the effective rates based on Government Regulation (PP) Number 58 of 2023 on employee salaries at PT Ume Persada Indonesia. The research method used is a descriptive-analytical approach with data collection techniques through interviews, document studies, and observations. The results show that the implementation of effective rates reduces the monthly tax burden on employees from January to November but increases the amount of deduction in December. Overall, the annual tax burden for employees remains unchanged significantly. This policy provides a positive impact on employees with low to medium income, but requires adjustments in the company’s administration system. This study contributes to understanding the implementation of tax policy and offers recommendations for other companies to manage tax policies more efficiently.]]>
<![CDATA[PENGARUH UKURAN KOMITE AUDIT, FREKUENSI PERTEMUAN KOMITE AUDIT DAN REPUTASI AUDITOR DALAM MEMPREDIKSI FINANCIAL DISTRESS ]]>
<![CDATA[Nur Rizqiani]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi" ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surabaya ]]>
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<![CDATA[ABSTRACT  This research aims to analyze the effect of audit committee size, frequency of meetings of audit committe and auditor reputation to predict financial distress. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2018-2020. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that frequency of meetings of committee audit has an effect on the financial distress condition. While audit committee size and auditor reputation doesn’t has an effect on the financial distress condition. Keywords       : Audit Committee Size; Auditor Reputation; Financial Distress; Frequency of Meetings of Audit CommitteeABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh ukuran komite audit, frekuensi pertemuan komite audit dan reputasi auditor dalam memprediksi financial distress. Dengan menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling, dan data yang diperoleh diuji menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa variabel frekuensi pertemuan komite audit berpengaruh terhadap financial distress. Sedangkan variabel ukuran komite audit dan reputasi auditor tidak berpengaruh dalam memprediksi financial distress. Kata Kunci                 : Frekuensi Pertemuan Komite Audit; Kesulitan Keuangan; Reputasi Auditor; Ukuran Komite Audit.  ]]>
<![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 Vol. 2 No. 1 (2023): Jurnal Ekonomi, Teknologi dan Bisnis ]]>
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.]]>
<![CDATA[Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak ]]>
<![CDATA[Muhammad Zainuri Wicaksono]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ Liquidity Vol. 14 No. 2 (2025): Liquidity ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v14i2.3161
<![CDATA[This study aims to observe each independent variable that has been determined in this study on taxpayer perceptions of tax evasion. Tax evasion is classified as a fatal problem that can disrupt state revenues. Taxpayers' assumptions about the effectiveness and fairness of tax forms are also vulnerable to tax audits believed to impact their potential to act to evade taxes. This discussion is quantitative in the form of a survey method involving some individuals and agencies in a region. For the report, multiple linear regression analysis was carried out to observe the contribution of each variable. The results of the study show that each independent variable contributes to taxpayer perceptions of tax evasion. These results indicate that improving the perception of fairness, simplifying the system, and strengthening audits can serve as effective strategies to reduce tax evasion practices.]]>
<![CDATA[Optimalisasi Kinerja Keuangan: Peran Moderasi Ukuran Perusahaan pada Leverage dan Efisiensi Penggunaan Modal ]]>
<![CDATA[Darin Pramudita]]>;
<![CDATA[Umaimah Umaimah]]>
<![CDATA[ MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025 ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/mja.v19i2.8829
<![CDATA[Penelitian ini bertujuan untuk menganalisis dampak leverage dan efisiensi modal terhadap produksi keuangan, serta ukuran perusahaan dalam kaitannya dengan hubungan antara leverage, efisiensi modal, dan produksi keuangan. Dengan menggunakan pendekatan kuantitatif, metode penelitian ini memanfaatkan data sekunder dari www.idx.co.id. Metode pengumpulan data yang digunakan adalah sampling purposif, yang mencakup perusahaan yang termasuk dalam indeks LQ45 dan perusahaan non-bank selama periode 2022–2023. Menggunakan SPSS, data dari 64 perusahaan dari 32 perusahaan dianalisis. Hasil penelitian menunjukkan bahwa leverage tidak memiliki dampak signifikan terhadap kinerja keuangan. Efisiensi modal memiliki dampak signifikan terhadap operasional perusahaan. Ukuran perusahaan dapat mempengaruhi hubungan antara efisiensi modal dan kinerja keuangan, sementara ukurannya juga dapat mempengaruhi hubungan antara leverage dan kinerja keuangan.]]>
