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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Jurnal Akuntansi & Auditing Indonesia Sosiohumaniora English Education Journal Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFRE Accounting Financial Review Proceeding of National Conference on Accounting & Finance Journal of Economics and Business UBS International Journal of Business, Economics, and Social Development Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indayani
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Overview Of Umkm Taxpayer Compliance UMKM Cases In Aceh Province Cut Tara Merinda; Rita Meutia; Indayani Indayani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.4954

Abstract

This study aims to determine the effect of tax socialization, taxpayer awareness and tax knowledge on MSME taxpayer compliance in the Districts/Cities of Aceh Province. The population of this study is all MSMEs registered in the Aceh Regional Office of the Directorate General of Taxes. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 397 respondents consisting of 23 Districts/Cities in Aceh Province. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple linier regression with analysis tools using SPSS version 25. The results of this study indicate that simultaneously and partially variables of tax socialization, taxpayer awareness and tax knowledge affect taxpayer compliance.
How Audit Committee Address The Effects Of Political Connections And Government Ownership In Banking Sector Rini Dwiyuna Ningsih; Indayani Indayani; Fifi Yusmita
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.28700

Abstract

Purpose: This research aims to examine the influence of political connections, government ownership, and changes in loans on financial performance, as well as the role of the audit committee in moderating the relationship between political connections, government ownership, and financial performance. Methodology/approach: The research sample consists of 32 banking companies listed on the Indonesia Stock Exchange from 2017 to 2021. This study utilizes the Structural Equation Model-Partial Least Squares (SEM-PLS) analysis with WarpPLS.. Findings: The research results indicate that political connections and changes in loans have a significant impact on financial performance, while government ownership does not show any influence on financial performance. Moreover, the audit committee was found to moderate the relationship between political connections and government ownership with financial performance. Practical implications: This research contributes to the management of companies by providing insights into the factors that influence the improvement of the company's financial performance. A significant improvement in financial performance is a positive signal that investors receive about the company, thus influencing their investment decisions. Originality/value: This research adds an audit committee as a moderator, uses market-based measurements for banking financial performance, and uses a new measurement scale to assess the size of companies, especially in the banking sector, referring to POJK. Number 12 of 2021 based on Bank Group Core Capital (KMBI).
Pengaruh Nilai Tambah Ekonomis, Profitabilitas, Dan Arus Kas Operasi Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Ari Muslem; Zuraida ZURAIDA; Indayani Indayani
Journal of Economics and Business UBS Vol. 12 No. 5 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i5.571

Abstract

Penelitian ini menguji pengaruh nilai tambah ekonomi, profitabilitas, dan arus kas operasi terhadap kebijakan dividen pada perusahaan Manufaktur Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Sampel penelitian ini terdiri dari 44 perusahaan. Data dari perusahaan-perusahaan tersebut dianalisis menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa nilai tambah ekonomi, profitabilitas, dan arus kas operasi secara bersama-sama berpengaruh terhadap kebijakan dividen. Secara parsial hanya profitabilitas yang berpengaruh terhadap kebijakan dividen, sedangkan nilai tambah ekonomi dan arus kas operasi tidak berpengaruh terhadap kebijakan dividen
Co-Authors Ari Muslem Arinal Mirdha Cut Eka Rosnika Putri Cut Tara Merinda Dona Primasari Eko Budiyoni Fadhil Robih Zakwan Hasibuan Fifi Yusmita Heru Fahlevi Heru Fahlevi Imam Ghozali Jaka Isgiyata Laras Dwi Novlina Lego Waspodo Livya Zahara M Nur Yahya Mahfud Mahfud Mery Sutrisna Mirna Indriani Muhammad Arfan Mulia Saputra Musthofa Amin Khusaini Nadirsyah Nadirsyah Nisa Salsabila Ridwan Ridwan Rini Dwiyuna Ningsih Rita Meutia Ryanda Saputra Syarifah Rahmah Vina Yunisdanur Wilsen Yungata Yossi Diantimala Zuraida ZURAIDA