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All Journal The Indonesian Journal of Business Administration Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Sains Sosio Humaniora Aktiva : Jurnal Akuntansi dan Investasi Bilancia : Jurnal Ilmiah Akuntansi eCo-Buss JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Pengabdian Masyarakat Indonesia Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Publikasi Ilmu Manajemen JAKBS Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Indonesian Journal of Innovation Multidisipliner Research Educational Leadership and Management Journal
Azolla Degita Azis
Universitas Jambi
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Contingency perspective: company characteristics, risk management voluntary disclosure, and company performance Yuliusman Yuliusman; Gandy Wahyu Maulana Zulma; Azolla Degita Azis
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232924

Abstract

This study aims to examine the direct and indirect effect of firm characteristic on company performance through voluntary risk management disclosure based on contingency factors. This study uses secondary data with a content analysis approach to the acquisition of risk management disclosure data based on annual report from sample of companies listed on the Indonesia Stock Exchange in 2017-2019 after the IFRS convergence was implemented in Indonesia. Currently, the regulator only requires disclosures of financial risk management compared to non-financial risk disclosures. Therefore, this study is expected to provide empirical evidence regarding the importance of voluntary risk management disclosure on firm performance has contingent relationship with considering external factors, consists of (1) business uncertainty, and (2) dynamic environment. The implication of this research is expected to become a consideration for regulators and entities to disclose non-financial information in the company's annual report because it can affect company performance amidst the uncertain business environment in developing countries such as Indonesia
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Azolla Degita Azis; Rahmat Mulyana Dali; Rio Fazliansyah
Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 1 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33627/pk.v7i1.1516

Abstract

Penelitian ini bertujuan untuk mengetahui peran antara profitabilitas, ukuran perusahaan, dan ketepatan waktu pelaporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dan data yang digunakan adalah laporan keuangan dari sumber sekunder. Dalam penelitian ini, sampel perusahaan yang terdiri dari 50 entitas sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2019 sampai 2021 dipilih dengan metode pengambilan sampel purposive sampling. Teknik analisis data yang digunakan adalah menggunakan regresi logistik. Hasil penelitian menunjukkan adanya hubungan positif signifikan antara profitabilitas, ukuran perusahaan, terhadap ketepatan waktu pelaporan keuangan. Temuan ini dapat membantu perusahaan untuk meningkatkan ketepatan waktu pelaporan keuangan mereka sebagai referensi dalam manajemen keuangan.
Pengaruh Kesadaran dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Desa Laladon Niken Octafiani; H. M. Imam Sundarta; Azolla Degita
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1010

Abstract

Pajak menjadi sumber pendapatan utama di Indonesia dan diperkirakan akan terus meningkat seiring dengan pembangunan dan pembiayaan pemerintah. Mayoritas wajib pajak menghadapi kesulitan terkait perpajakan, terutama karena banyak yang belum memahami sistem perpajakan dengan baik. Ketika masyarakat merasa bahwa pajak yang dikumpulkan tidak didistribusikan secara adil dan hasilnya tidak dirasakan merata oleh semua orang, kepercayaan pada sistem perpajakan menurun. Salah satu kesadaran penting adalah keinginan untuk mengisi dan melaporkan SPT secara tepat waktu. Jika kesadaran ini menurun, penerimaan pajak juga akan berkurang. Sanksi pajak diterapkan sebagai mekanisme untuk mendorong wajib pajak melaksanakan kewajibannya. Penelitian ini ditujukan untuk menilai dampak kesadaran dan sanksi pajak pada kepatuhan wajib pajak dalam membayar pajak di Desa Laladon. Populasi yang dipilih adalah wajib pajak yang tinggal di Desa Laladon, khususnya di RW 01. Pengambilan sampel dengan rumus Slovin, menghasilkan 55 responden yang dijadikan sampel penelitian. Data dikumpulkan melalui kuesioner dan dianalisis dengan metode regresi linier berganda. Hasil uji memperlihatkan bahwa kesadaran wajib pajak berdampak signifikan pada kepatuhan wajib pajak, dengan nilai t 6,266 dan tingkat signifikansi 0,000. Demikian pula, sanksi pajak berdampak positif dan signifikan pada kepatuhan wajib pajak, dengan nilai t 6,476 dan tingkat signifikansi 0,000.
Pengaruh Good Corporate Governance Terhadap Manajemen Laba: Effect of good corporate governance on earnings management Mohammad Irsyad, Fatih; Sundarta, M. Imam; Degita Aziz, Azolla
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of good corporate governance on earnings management. either partially or simultaneously, good corporate governance referred to here are institutional ownership, independent commissioners and audit committees, while earnings management is calculated using discretionary accruals. This study uses a purposive sampling technique so that 11 food and baverage are listed on the Indonesia Stock Exchange for the period 2016-2018. The results of this study indicate that independent board of commissioners and audit commitees have no effect on earnings management because they have a significance value less than 0.05. Meanwhile, variabel institutional ownership has an effect on earnings management because the significance value is greater than 0.05. This is because large companies in preparing and reporting their financial conditions will be more careful and accurate, because the public tends to pay more attention to their performance. Meanwhile, the tendency of earnings management is carried out by smaller companies in order to show satisfactory performance results.
Pengaruh Profitabilitas, Solvabilitas, Auditor Switching, dan Ukuran Perusahaan Terhadap Penyelesaian Audit (Audit Delay) : (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Amalia, Rizki; Indupurnahayu, Indupurnahayu; Degita, Azolla
Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Vol. 2 No. 2 (2023): Jurnal JEKMA, October 2023
Publisher : Yayasan Bina Internusa Mabarindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, auditor switching, dan ukuran perusahaan pada perusahaan manufaktur sektor aneka industri yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017-2021. Metode penelitian yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif dengan menggunakan metode deksriptif yang dimana hasil penelitian data berupa pemaparan hasil statistik yang dioleh menggunakan software Eviews 12. Penelitian menggunakan data sekunder. Pengambilan sampel menggunakan teknik purposive sampling dan terdapat 21 perusahaan manufaktur sektor aneka industri dengan periode lima tahun. Berdasarkan analisis yang telah dilakukan pada penelitian ini diperoleh hasil bahwa untuk pengaruh variabel profitabilitas dan solvabilitas yaitu berpengaruh negatif signifikan terhadap audit delay, kemudian variabel auditor switching berpengaruh positif signifikan dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay. Dapat disimpulkan, jika perushaaan mempunyai profitabilitas dan solvabilitas baik akan menurunkan audit delay dikarenakan manajemen akan mempercepat publikasi laporan keuangan. Kemudian pergantian auditor akan memperpanjang audit delay dikarenakan auditor baru harus beradaptasi lagi dengan kondisi perusahaan, dan besar kecilnya suatu ukuran perusahaan harus tetap memperhatikan audit delay karena akan menjadi daya tarik investor, dan terhindar dari sanksi.
The Effect Of Debt Structure And Family Ownership On Firm Performance Ijudin; Azis, Azolla Degita; Yudhawati, Diah
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15698

Abstract

The purpose of this quantitative research is to find out how debt structure and family ownership affect the performance of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. With a population of 120 out of 40 samples of manufacturing companies listed on the Indonesia Stock Exchange were selected through a purposive technique sampling. This study uses secondary data and is analyzed using multiple linear regression.The results of this study indicate that the debt structure has a significant negative effect on company performance as measured using the Debt to Asset Ratio (DAR). This is because the higher the use of debt, the greater the risk that will be borne by the company, so that it can reduce the company's financial performance. Meanwhile, ownership structure has no significant effect on firm performance as measured by the dummy variable. This is due to the lack of family control over the company. According to this study, family firms tend to have positive control over their business and limit their use of debt. This is because the family tends to have positive control over the company and lower debt, which can improve company performance.
IFactor Determinants of Timeliness of Financial Reporting inILQ45 Companies in Indonesia Rosita, Rika; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15768

Abstract

The aim of this study is to earn knowledge about the effect of profitability, firm age, and firm size on the timeliness of financial reporting. This study population is made up of companies listed on the BEI (Indonesia Stock Exchange) that are included in the LQ45 index, which consists of 45 companies for the 2018–2021 period. Sample selection used the purposive sampling method and obtained 100 samples from 25 companies. Collecting data for this study using the documentation Method Hypothesis testing was carried out using the logistic regression analysis method using the IBM SPSS 24 program at a significance level of 5%. The results of the study show that the profitability and company size variable has no effect on the timeliness of financial reporting meanwhile company age has a negative effect on the timeliness of submitting financial reports for LQ45 companies on the IDX with the observation years 2018, 2019, 2020, and 2021.
Analysis Of The Calculation Of Income Tax Article 21 Kurniawan, Fero; Azis, Azolla Degita; Maulani, Denia
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15815

Abstract

This research discusses taxation issues related to Income Tax Article 21 (PPh Article 21) at PT. Developing Consulting Management. This report includes an analysis of the calculation of Income Tax Article 21, deposits and tax reporting. The research results show that the calculation of PPh Article 21 carried out by the company is in accordance with applicable tax regulations. However, there was a delay in depositing and reporting PPh Article 21, which resulted in a non-compliance with the Law on General Provisions and Tax Procedures (UU KUP). The impact of this delay is that there are fines which can cause financial losses and damage the company's image. Therefore, it is recommended that companies improve compliance with deposit and reporting deadlines, improve monitoring systems, provide training to staff, and conduct regular internal audits to ensure compliance with tax regulations. By implementing this recommendation, PT. Bina Management Konsultama can minimize the risk of fines, maintain company authority, and ensure better compliance with applicable tax regulations.
Analisis Kepuasan Mahasiswa Peserta MBKM di Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Firdaus, Muhamad Azis; Suharti, Titing; Sundarta, Imam; Hurriyaturrohman, Hurriyaturrohman; Rinda, Rachmatullaily Tinakartika; Azis, Azolla Degita; Bimo, Widhi Aryo; Maulani, Denia
INOVATOR Vol 11 No 1 (2022): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v11i2.7192

Abstract

AbstraksiPenelitian ini bertujuan untuk mendapatkan gambaran mengenai kepuasan mahasiswa dalam mengikuti program MBKM (Merdeka Belajar KampusMerdeka) pada tahun 2021. Metode penelitian menggunakan desain konlkusif deskriptif dimana digunakan Importance Performane Analysis untuk mendapatkan deskripsi indicator-indokator dalam persepsi mahasiswa peserta MBKM. Indikator-indikator tersebut disusun melalui FGD dengan mahasiswa peserta MBKM yang selanjutnya disusun ke dalam instrument kuisioner, yang terbagi ke dalam lima dimensi yaitu Sosialisasi, pendaftaran, sleksi, pelaksanaan serta pelaporan. Keseluruhan dimensi tersebut terdiri dari 23 item pernyataan kinerja atribut dan 23 item pernyataan tingkat kepentingan. Responden dalam penelitian ini yaitu seluruh mahasiswa peserta MBKM Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun yang berjumlah 18 mahasiswa. Hasil penelitian menunjukan bhawa seluruh indikator memiliki nilai rata-rata kinerja dibawah rata-rata nilai tingkat kepentingan. Indikator-indikator yang nilai rata-ratanya di bawah nilai rata-rata kinerja total yaitu media sosialisasi, informasi tempat mbkm, sharing session, materi sosialisasi, waktu sosialisasi, Rentang waktu pendaftaran, kehandalan website, Transfaransi Hasil Seleksi, tahap perencanaan, Rentang waktu pelaksanaan MBKM, penugasan, kompensasi, dan waktu pelaporan..AbstractThis study aims to obtain an overview of student satisfaction in participating in the MBKM program (Merdeka Belajar Kampus Merdeka) in 2021. The research method uses a descriptive conclusive design where Importance Performance Analysis is used to obtain a description of the indicators in the perceptions of MBKM participating students. These indicators were compiled through FGDs with MBKM participating students which were then compiled into a questionnaire instrument, which was divided into five dimensions, namely socialization, registration, selection, implementation and reporting. The overall dimensions consist of 23 items of attribute performance statements and 23 items of importance level statements. Respondents in this study were all students participating in the MBKM Faculty of Economics and Business, Ibn Khaldun University, totaling 18 students. The results of the study show that all indicators have an average performance value below the average level of importance. The indicators whose average value is below the average value of total performance are socialization media, information on the place of mbkm, sharing sessions,socialization materials, socialization time, registration time span, websiter eliability, transparency of selection results, planning stage, implementation time span MBKM, assignment, compensation, and reporting time
The Influence of Institutional Ownership and Company Size on Capital Structure in Manufacturing Companies on Bursa Efek Indonesia Dewi, Nia Kania; Azis, Azolla Degita; Rizqi, Muhammad Nur
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of institutional ownership and company size on capital structure in manufacturing companies listed on the Indonesia Stock Exchange. The research method used in this research is a quantitative approach by selecting research samples using a purposive sampling method and statistical results are processed using SPSS software. The research sample was 24 manufacturing companies listed on the Indonesia Stock Exchange in 2008-2022. The research results show that institutional ownership does not have a positive effect on capital structure. The greater the amount of institutional ownership, the capital structure does not change. The proportion of company share ownership by institutions indicates that there is a monitoring agent from the institution on management performance so that management will be more careful in placing its investment activities and the size of the company does not have an effect on the capital structure, where if the size of the company increases or decreases, the capital structure remains unchanged increase or decrease.
Co-Authors Agus Cahyana Aminah Ramalia Amirul Mukminin Angga Prasetia Angga Prasetia Anggita Citra Dewi Aninda Puji Adila Aninda Puji Adila Aprilia, Ferlis Aprilianti, Anggi Arjun Mahendra Asti Marlina Azla Nurul Fakhira Basith, Jundi Muhammad Bimo, Widhi Aryo Budi Darma Budi Darma Dede Widiya Denia Maulani Desi Purnamasari Desmy Riani Deviyana, Alvira Putri Diah Yudhawati Dinda Ramadhani Putri Dwi Martani Dzahwana Adnan Erlani, Dhea Sylva ERNAWATI Fadjriah, Wafa Fina Adlia Fitri Chairunnisa Hafidhia Ihsan Handayani, Adinda Putri Hanin Annisa, Restu Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Iin Safariah Ijudin Imvie, Amanda Amalia Indah Megawati, Indah Indupurnahayu Ismawardhani, Mutiara Isrochmani Murtaqi Juang, Sari Enovani Khalilul Rahman Kumdarti, Ria Kurniawan, Fero Lilis Lisnawati Lutphy Raihana Suci Lyndon, Novel Anak M. Imam Sundarta Mahendra, Arjun Masruri, M. Anwar Masruri, Mohamad Anwar Maulana, Muhamad Farhan Mohammad Irsyad, Fatih Mugi Dharmawan Muhamad Azis Firdaus Muhamad Mashur Syawal Muhamad Nur Rizqi Muhamad Yoga Alfranssyah Muhamad, Abilly Muhammad Anwar Masruri Muhammad Aziz Firdaus Muhammad Nur Rizqi Muniroh, Leny N. A. Rumiasih Nia Kania Dewi, Nia Kania Niken Octafiani Novel Anak Lyndon Nugraha Nugraha Nurkholifah, Mutiara Nurlaelasari Nurlaelasari Nurlaelasari, Nurlaelasari Pasaribu, Theressa Taken Prasetya, Angga Priyandini, Dzira Mifta Putri, Dinda Ramadhani Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rahmawati, Siti Shasinta Raihan Fajri Ramadhan Ramadhan, Raihan Fajri Rantika, Mira Rasiman Rasiman Rindiani, Antika Rio Fazliansyah Riya Dwi Andari Rizki Amalia Rosita, Rika Sari Enovani Juang Saring Suhendro Sukmawati, Aegisia Sundarta, Imam Theressa Taken Pasaribu Titing Suharti Verni Asvariwangi Widhi Ariyo Bimo Winda Safitri Yogi Resmawan Yuliusman - Zulma, Gandy Wahyu Maulana