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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Pengabdian UntukMu NegeRI Asia-Pacific Management and Business Application International Journal of Social Science and Business International Journal of Supply Chain Management JIA (Jurnal Ilmiah Akuntansi) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Jurnal Proaksi Jurnal Pengabdian Masyarakat Multidisiplin JAKPI Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Achmad Tavip Junaedi
Institut Bisnis Dan Teknologi Pelita Indonesia
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PENGARUH KESADARAN, PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA SENAPELAN PEKANBARU Hairudin Hairudin; Teddy Chandra; Achmad Tavip Junaedi
Bilancia : Jurnal Ilmiah Akuntansi Vol 2 No 2 (2018): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.619 KB)

Abstract

Indonesian state’s revenue from the tax has a very big role in budgeting so the revenue source should be conducted well. It is not separated from the role of society, especially the taxpayers’ status and the government / tax authorities to jointly improve taxpayer compliance, course this will increase state revenue and ultimately improve public welfare.This research is aimed to (1) analyze the influence of awareness and understanding of tax laws on tax compliance, (2) the effect of awareness, understanding tax regulations plus penalties on tax compliance.The data used in this research is questionnaire and interviews data conducted to taxpayers individual who is registered in the Senapelan’s Tax Office and status of employees, self-employed and professional. It was directly visiting the taxpayer to got the information and data in order to obtain a more objective.The method used in this study using multiple linear regression (Path Analysis). The results of the research that has been done, 1. Awareness pay taxes, understanding tax regulations and significant positive effect on tax penalties at the Senapelan’s Tax Office. This indicates that the taxpayer has a heightened awareness influence on tax sanctions further understanding of tax laws that either owned by the taxpayer will affect tax penalties. 2. Awareness pay taxes, understanding the tax laws had no significant effect indirectly on tax compliance through tax penalties. Taxpayers are aware of and understand the written penalties the compliance level even lower. Penerimaan Negara Indonesia dari pajak mempunyai peranan sangat besar di APBN sehingga sumber penerimaan ini harus benar-benar dikelola dengan sangat baik. Hal ini tidak lepas dari peran serta masyarakat khususnya yang bersatus Wajib Pajak serta pemerintah / Fiskus dengan bersama-sanam meningkatkan Kepatuhan wajib pajak tentu hal ini akan meningkatkan penerimaan Negara dan pada akhirnya meningkatkan kesejahteraan masyarakat.Penelitian ini bertujuan (1) menganalisi pengaruh kesadaran dan pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak, (2) pengaruh kesadaran, pemahaman peraturan perpajakan ditambah Sanksi terhadap kepatuhan wajib pajak. Data yang digunakan dalam penelitian ini adalah data Kuisioner dan Wawancara yang dilakukan kepada wajib pajak Orang pribadi yang terdaftar di kantor pelayanan pajak senapelan yang berstatus karyawan, wiraswasta dan profesioanal. Kuiseioner dan wawancara langsung kepada wajib pajak dengan mengunjugi wajib pajak guna mendapatkan informasi dan data yang lebih objektif.Metode yang digunakan dalam penelitian ini menggunakan Regresi linier berganda (Analisis Jalur/path analysis).Adapun hasil penelitian yang telah dilakukan, 1.Kesadaran membayar pajak, Pemahaman peraturan perpajakan berpengaruh positif dan signifikan terhadap sanksi pajak di Kantor pelayanan pajak Senapelan Kota Pekanbaru. Hal ini mengindikasikan bahwa wajib pajak yang memiliki Kesadaran tinggi berpengaruh terhadap sanksi pajak selanjutnya pemahaman peraturan perpajakan yang baik dimiliki oleh wajib pajak akan mempengaruhi sanksi pajak.2. Kesadaran membayar pajak, Pemahaman peraturan perpajakan tidak berpengaruh signifikan secara tidak langsung terhadap kepatuhan wajib pajak melalui sanksi pajak. Wajib pajak yang sadar dan memahami dengan ditambahkan sanksi maka tingkat kepatuhan semakin rendah.
The Co-Determinant of Capital Structure and Profitability Based on the Supply Chain Strategy: Evidence from Manufacturing Sector in Indonesia Teddy Chandra; Achmad Tavip Junaedi; Evelyn Wijaya; Stefani Chandra; Priyono Priyono
International Journal of Supply Chain Management Vol 8, No 6 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (608.817 KB)

Abstract

This study aims to analyze the simultaneous relationship between supply chain strategy and profitability. This study will also analyze the effect of capital structure and profitability on firm value based on the supply chain strategy. Furthermore, it will analyze the factors that influence capital structure, profitability and firm value in manufacturing companies in Indonesia. The endogenous variables used are profitability, capital structure and firm value, while the exogenous variables used are firm size, growth, tangibility, liquidity, volatility, uniqueness, advertising and financial flexibility. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling. There were 117 companies that became the research samples. The observation period began in 2010-2016, so the amount of the data used in this study became 819 units of analysis. The analysis technique uses path analysis. The results of the research showed that there was a simultaneous relationship between profitability and capital structure. Profitability and firm size have a significant effect on firm value, while capital structure and growth do not have a significant effect on the firm value. Firm size, growth, tangibility and capital structure affect the profitability, while liquidity, volatility and advertising have no significant effect on profitability. Firm size, uniqueness, financial flexibility and profitability have a significant effect on capital structure, while growth, tangibility, liquidity and volatility have no significant effect on capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA Suyono Suyono; Sudarno Sudarno; Harry P Panjaitan; Achmad Tavip Junaedi; Megawati Pakpahan
Procuratio : Jurnal Ilmiah Manajemen Vol 10 No 2 (2022): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v10i2.2278

Abstract

This study aims to analyze the influence of Managerial Ownership, Institutional Ownership, Independent Commissioners, Leverage and Growth Opportunity on Accounting Conservatism in the hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange in period 2016-2020. The sampling collection technique is used Purposive Sampling and obtained sample about 18 companies. The research method used was multiple linier regression analysis technique by using SPSS 21. The results of this study indicate that partially the t-test value Independent Commissioners and Leverage has no influence on Accounting Conservatism, while Managerial Ownership, Institutional Ownership and Growth Opportunity have a influence on Accounting Conservatism. The value of R Square is 0.265 or 26.5% and the remaining 73.5% influenced by other variables not included in this study. Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, Leverage, dan Growth Opportunity terhadap konservatisme akuntansi pada perusahaan hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling dan diperoleh sampel sebanyak 18 perusahaan. .Metode penelitian yang digunakan adalah teknik analisis regresi linier berganda dengan menggunakan SPSS 21. Hasil dari penelitian ini menunjukkan bahwa secara parsial nilai uji-t Komisaris Independen dan Leverage tidak berpengaruh terhadap Konservatisme Akuntansi, sedangkan Kepemilikan Manajerial, Kepemilikan Institusional dan Growth Opportunity berpengaruh terhadap Konservatisme Akuntansi. Nilai R Square adalah sebesar 0,265 atau 26,5% dan sisanya sebesar 73,5% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
DETERMINANTS OF FIRM VALUE FOR WHOLESALE SUB-SECTOR COMPANIES IN 2016-2019 WITH BEHAVIORAL ACCOUNTING APPROACH Nicholas Renaldo; Andi Andi; Nuriman M. Nur; Achmad Tavip Junaedi; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 2 No. 1 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.274 KB) | DOI: 10.35145/jabt.v2i1.55

Abstract

Stock returns which are decreasing every year are a problem for investors who want to get benefit from capital gains. The purpose of this study is to determine the factors that affect firm value. The sample in this study were 15 companies in the wholesale sub-sector. The sample selection method is purposive sampling with criteria listed on the Indonesia Stock Exchange in 2015-2019 and the data to be processed does not have outliers. The results showed that the PER and EPS had a significant effect on Stock Returns, while DER, Size, and Growth had no significant effect on Stock Returns. Recommendations that can be given for this research are that companies maintain consistent profits so that investors are still interested in investing, maintain capital structure, create stable equity growth and maintain company size so as not to be overvalued by investors and potential investors.
DETERMINANTS OF PROFITABILITY AND CAPITAL STRUCTURE IN KOMPAS100 INDEX COMPANIES YEAR 2016-2020 Juniar Vina; Achmad Tavip Junaedi; Harry Patuan Panjaitan
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.963 KB) | DOI: 10.35145/jabt.v2i3.80

Abstract

This study aims to analyze how the influence of Asset Growth, Asset Structure, Company Size, Business Risk, Non Debt Tax Shield on Capital Structure and Profitability. The sampling technique in this study was purposive sampling method with a population of 100 companies and a sample of 76 companies and the data analysis techniques used were Descriptive Analysis, Multicollinearity Test, Coefficient of Determination Test, Path Analysis. The Independent Variables are Capital Structure and Profitability. The results of this study indicate that asset growth has no effect on profitability, asset structure has a positive effect on profitability, firm size has a positive effect on profitability, business risk has no effect on profitability, asset growth has a negative effect on capital structure, asset structure has a positive effect on capital structure, size the company has no effect on capital structure, business risk has a positive effect on capital structure, Non Debt Tax Shield has a negative effect on capital structure, profitability has a negative effect on capital structure.
BUDGET REALIZATION AS A MANAGEMENT CONTROL TOOL FOR COMPANY PERFORMANCE AT PT. PELABUHAN INDONESIA I (PERSERO) PEKANBARU BRANCH Benny Napitupulu; Sudarno Sudarno; Achmad Tavip Junaedi
Journal of Applied Business and Technology Vol. 2 No. 3 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.008 KB) | DOI: 10.35145/jabt.v2i3.81

Abstract

One way to define the company's goals is to create a plan, one that cost planning is essential in the operation of the company activity. Preparation, control, until the realization of the budget is an important factor in the control of management. Good management control will be reflected from a sound budget planning from start budgeting to realization in which the control of the use of the budget includes the cost of the company. The purpose of this study was to determine the function of a planning application to the realization of budget costs play an important role in the management control process in order to achieve the goals set previously by the company. The research was conducted by the author at. PT. Indonesian Harbor I (Persero) Pekanbaru located at Saleh Abbas 3 Pekanbaru. The results of this study show that the variance resulting from budget planning to the realization greatly affects the level of management control of the company. In other words, the efficiency of which is determined by the value of variance budget planning process as well as cost control processes that will better demonstrate the value of the level of management control of the company.
Motivation, Work Culture, Commitment, and Leadership Style on Job Satisfaction and Employee Performance in Pekerjaan Umum dan Penataan Ruang (PUPR) Services in Kampar District Bakhroini; Achmad Tavip Junaedi; Rizaldi Putra
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i1.92

Abstract

This research aims to examine and analyze the effect of motivation, work culture, commitment, and leadership style on job satisfaction and employee performance at the Pekerjaan Umum dan Penataan Ruang (PUPR) Department of Kampar Regency. Data collection techniques are interviews, questionnaires, and employee data. The population in the research is 120 employees and the method used in determining the number of samples in this study was the total sample method using census techniques so that the number of samples was as much as 120 respondents. Analysis using Structural Equation Modeling (SEM). Results showed that motivation has no effect on job satisfaction, work culture has no effect on job satisfaction, commitment has an effect on job satisfaction, leadership style has no effect on job satisfaction, motivation has an effect on employee performance, work culture has no effect on employee performance, commitment has to effect on employee performance, leadership style has an effect on employee performance and job satisfaction has an effect on employee performance.
Leadership Style, Motivation, and Organizational Culture on Job Satisfaction and Teacher Performance Lindawati Sirait; Sudarno; Achmad Tavip Junaedi; Astri Ayu Purwati; Mazzlida Mat Deli
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i2.94

Abstract

The purpose of this study was to determine and analyze the influence of leadership style, work motivation, organizational culture on job satisfaction and teacher performance at the Taruna Andalan School of the Kerinci Citra Kasih Foundation. The population of this study were all teachers at the Taruna Andalan School as many as 85 people. While the sample technique used is the saturated sample technique. Where this technique all members of the population are sampled. Based on the sampling technique, the sample of this study was set at 85 samples. The data analysis technique in this study used descriptive analysis and PLS structural equation model (SEM) analysis. The results of this study indicate that leadership style, work motivation, organizational culture have a positive and significant impact on teacher job satisfaction. Leadership style, job satisfaction have a positive and significant impact on performance. Meanwhile, work motivation and organizational culture are not significant on performance. The results of the intervening research are very interesting to study further because the variables that have an influence tend to be related to the characteristics of the teachers at the Taruna Andalan School. Leadership style, work motivation and organizational culture have no significant effect on teacher performance. For further researchers, it is expected to replace other variables if they want to examine the same object.
Discipline, Service Orientation, Integrity, and Leadership Style on Job Satisfaction and Performance of High School Teachers in Tanah Putih District Ngatno; Achmad Tavip Junaedi; Dadi Komardi
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i2.100

Abstract

This study aims to analyze the effect of discipline, service orientation, integrity, and leadership style on the job satisfaction of state high school teachers in Tanah Putih District, Rokan Hilir Regency. Then this study also aims to analyze the effect of discipline, service orientation, integrity, and leadership style on the teacher performance of the public high schools in Tanah Putih District, Rokan Hilir Regency. The population of this study was all public high school teachers in the Tanah Putih sub-district and a sample of 138 respondents. Data processing and hypothesis testing using Structural Equation Modeling (SEM) using SmartPLS. The results of this study indicate that discipline has a positive and significant effect on job satisfaction, service orientation has no significant effect on job satisfaction, integrity has no significant effect on job satisfaction and leadership style has no significant effect on job satisfaction. Then discipline has no significant effect on teacher performance, service orientation has no significant effect on teacher performance, integrity has a significant effect on teacher performance, leadership style has no significant effect on teacher performance and job satisfaction has a significant effect on teacher performance.
Organizational Commitment, Job Satisfaction, and Locus of Control on Employee Turnover Intention and Performance at PT. Sekarbumi Alam Lestari Habibi; Achmad Tavip Junaedi; Sudarno; Sarli Rahman; Mujtaba M. Momin
Journal of Applied Business and Technology Vol. 3 No. 2 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i2.102

Abstract

The purpose of this study is to determine and analyze organizational commitment, power, and flexibility of control affect turnover intention and employee performance of PT. Sekarbumi Alam Lestari. The population in this study is PT. Sekarbumi Alam Lestari in Kampar district employs 185 employees while the research sample as the unit of observation is referred to as the census technique. So the number of samples in this study found 185 employees of PT. Sekarbumi Alam Lestari in Kampar district. The data analysis technique in this study used descriptive analysis and PLS structural equation model analysis (SEM). The results of this study indicate that the organizational commitment variable is significant in turnover intention. The job satisfaction variable has no effect on turnover intention. Locus of the control variable is significantly positive on turnover intention. Organizational commitment variable has a significant effect on employee performance. The job satisfaction variable has no effect on employee performance. Locus of control variable has a significant effect on employee performance. The turnover intention variable is significantly positive on employee performance.
Co-Authors Agus Hocky Ahmad Rafa'i Aminuyati Amries Rusli Tanjung Amries Rusli Tanjung Andi Andi Andi Andi Anton Anton Anton Anton Aprilia, Bord Nandre Asmara Hendra Komara Astri Ayu Purwati Astri Ayu Purwati Astuti Dara Anjeli Augustine, Yvonne Aulia Ramadhani Bakhroini Benny Napitupulu Cecilia Cecilia, Cecilia Chandra, Stefani Dadi Komardi Dalil, M Dalil, M. Darmasari, Ria David David Dhea Anggelina Djumilah Hadiwijoyo Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Eka Afnan Troena Elvina, Vivi Emiliana Shania Meta Nahak Evelyn Wijaya evelyn wijaya Evita Anugrah S Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Fazal Mohamed Mohamed Sultan Fitri Yani Fransisca, Luciana Fransiska Fransiska Geovanie, Geovanie Gusrio Tendra Habibi Hairudin Hairudin Haristan, Meiviana Harry Patuan Panjaitan Helen Helen Herma Safitri Hocky, Agus Horsiando, Eric Hutahuruk, Marice Br Ida Ayu Putu Sri Widnyani Indri Yovita Iwan Triyuwono Jahrizal Jennifer Chandra Jenny Angelica Jessen, Jessen Johan Johan Juniar Vina Komardi, Dadi Koto, Jaswar Kristy Veronica Kuswoyo Kuswoyo Lindawati Sirait Luciana Fransisca Manullang, Megawati Marice Br Hutahuruk Marlim, Yulvia Nora Martha Ng Maydelyn Goh Mazzlida Mat Deli Megawati Pakpahan Mimelientesa Irman Monalisa Monalisa Muhammad Adrian Agusta Muhrodin, Muhrodin Mujtaba M. Momin Mujtaba M. Momin Mukhsin Mukhsin Musa, Sulaiman Nabila Hestia Napitupulu, Ryan Pardomuan Ngatno Nicholas Renaldo Nicholas, Eric Novita Yulia Putri Nuriman M. Nur Nyoto Nyoto Nyoto, Nyoto Octavellyn, Shierly Oka Atika Okalesa Okalesa Okalesa, Okalesa Olivia Dimaranty Onny Setywan Pamuji Hari Santoso Panggabean, Jessylane Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Priyono Priyono Purba, Jansaris Othniel Purnama, Intan Purwati, Astri Ayu Putri, Novita Yulia Rahman, Sarli Ramadani, Yulita Ramadhani Ramadhani Ramdani Ramdani Rizaldi Putra Sabrina Sabnah Santhomas Pinso Santoso, Pamuji Hari Sarli Rahman Sarli Rahman Setiawan, Yayat Setyawan, Onny Sevendy, Tandy Sofyanto, Sofyanto Stefani Chandra Sudarno Sudarno Sudarno Sudarno Sudarno Sugiyarti, Listya Suhardjo Suhardjo Suhardjo Suhardjo Suhardjo Suharti Suharti Suharti Suranto, Agung Surya Safari SD Sutandijo, Sutandijo Suyono Suyono Suyono Teddy Chandra Veronica, Kristy Vivi Wulansari Wahid, Nabila Wahyudi, Langgeng Wati, Yenny Wiariningsih, Oktaviani Wijaya, Boyke Wijaya, Evelyn Wijaya, Febriana Wendy Wilda Susanti Yarmanelis Yenni, Elfita Yuliana Yuliana Yusnidar Yusnidar Yusnidar Yusnidar Yusnita Octafilia Theresia A Yesu Infante Yusrizal Yusrizal Zainol Mustafa