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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 eCo-Buss JURMA : Jurnal Program Mahasiswa Kreatif Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ekonomika Manajemen Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia
Azolla Degita Azis
Universitas Ibn Khaldun Bogor
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak Syawal, Muhamad Mashur; Azis, Azolla Degita; Prasetia, Angga
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1809

Abstract

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.
Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan serta Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Megawati, Indah; Sundarta, Imam; Azis, Azolla Degita
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26198

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan pajak, pemahaman peraturan perpajakkan serta sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di PT. Terang Nusantara Sepuluh. Sampel yang digunakan dalam penelitian ini adalah wajib pajak orang pribadi yang bekerja di PT. Terang Nusantara Sepuluh sebanyak 37 responden. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah menggunakan purposive sampling. Adapun jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang berupa nilai atau skor atas jawaban yang diberikan oleh responden terhadap pernyataan-pernyataan yang ada dalam kuesioner. Sumber data yang digunakan yaitu data primer. Data primer diperoleh dari pengamatan langsung, wawancara, kuesioner dan observasi. Metode analisis data menggunakan uji kualitas data, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Berdasarkan penelitian yang telah dilakukan dapat diambil kesimpulan bahwa kualitas pelayanan pajak secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak. Kemudian pemahaman peraturan perpajakan secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak. dan sanksi perpajakan berpengaruh secara parsial terhadap kepatuhan wajib pajak.
The Effect Of Added Financial Ratio And Economic Value On Company Market Value (Case Study On Islamic State-Owned Banks In Indonesia For The 2017 – 2019 Period) Rantika, Mira; Rumiasih, N.A; Asvariwangi, Verni; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7215

Abstract

This study aims to examine and analyze the effect of financial ratios and Economic Value Added on Market Value Added in Islamic Commercial Bank BUMN in Indonesia. The data used are secondary data in the form of financial statements of BRI Syariah, BNI Syariah, and Bank Syariah Mandiri in 2017-2019. The samples used were three companies with a purposive sampling method. The research data analysis stage is multiple linear analysis. The results of the study simultaneously showed that CAR, BOPO, FDR, NPF, and EVA affect the Market Value Added. Partially CAR and FDR has no effect on stock prices. NPF affecting the Market Value Added. This means that every increase in NPF will raise Market Value Added, while BOPO and EVA has a negative influence on Market Value Added, meaning that any increase in BOPO and EVA will reduce Market Value Added.
The Effect of Income Level, Education Level, and Public Awareness on Land Building Tax Compliance Erlani, Dhea Sylva; Sundarta, M. Imam; Azis, Azolla Degita; Rasiman, Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8761

Abstract

This study aims to find out empirically about the effect of income level, education level and public awareness on land and building tax compliance in Benteng Village, Ciampea District. The research method used is quantitative method. The analysis prerequisite test consisted of normality and multicollinearity tests. Hypothesis testing using data analysis method, namely multiple linear regression with f test and t test between four variable data, namely data on the influence of income level analysis, education level and public awareness on land and building tax compliance. random, representing the population of taxpayers who have SPPT in Benteng Village (3118 taxpayers). The results of this study indicate that public awareness of land and building tax compliance has a significant effect on compliance with land and building taxes, this is because the people of Benteng village are very aware of land and building tax compliance.Especially for national development.
Comparison Analysis Of Financial Performance At Pt Arkha Jayanti Persada Tbk And PT Atmindo Tbk Period 2017 – 2020 Ismawardhani, Mutiara; Azis, Azolla Degita; Yudhawati, Diah; Masruri, M. Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8777

Abstract

This study aims to analyze the comparison of the financial performance of PT Arkha Jayanti Persada Tbk and PT Atmindo Tbk which are listed on the Indonesia Stock Exchange . The data analysis method used in this study is a descriptive approach. The variables use to measure and analyze the company's financial ratios are Liquidity Ratios (Current ratio and Quick Ratio), Solvency Ratios ( DAR and DER ), Profitability Ratios ( ROA and ROI ), and the Activity Ratio ( TATO and ITO ) for four years, 2017 to 2020. The source of the data used is financial data obtained from the Indonesia Stock Exchange. Based on the research conducted, it can be seen that the results of the overall financial ratios of PT Atmindo Tbk have a better financial performance rating compared to PT Arkha Jayanti Persada Tbk
Analysis Of Joint Cost Calculation In Determining Cost Of Production Cv. Alfar Bakery Rahmawati, Siti Shasinta; Cahyana, Agus; Azis, Azolla Degita; Asvariwangi, Verni
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8779

Abstract

The purpose of writing this thesis is to determine the calculation and knows the amount of profit/loss earned by the company. In this study using the relative selling value method, the authors conclude that: in calculating the allocation of joint costs at CV. Alfar Bakery generates a total cost of Rp 44.132.130. That it can be estimated that the total joint cost generated are 10% to the CV. Alfar Bakery revenue results. So that this company can determine the selling price of its products precisely and accurately, in the sense that it is neither too low nor too high.
Effect Of Trading Volume Activity And Stock Return On Stock Split (Financial Sector 2017-2021 Period) Handayani, Adinda Putri; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8840

Abstract

The purpose of this study was to determine whether TVA and stock returns affect the stock split. The data collection technique in this study was an event study to analyze the hypothesis, namely on the 5th, 10th and 15th days before and after the company did a stock split. The test results of the effect of TVA (X1) on the stock split using the partial T test method showed results that had a significant effect, while the test results for the effect of stock returns (X2) on the stock split using the partial T test method showed insignificant results, namely there was no effect of return. stock before and after the stock split event and the test results The effect of TVA and stock returns on stock split using the simultaneous test method F shows the results of the magnitude of the influence of the TVA variable and stock returns on the stock split is 26%, then this shows TVA and stock returns have an effect on stock splits in financial sector companies listed on the Indonesia Stock Exchange for the 2017-2018 period.
The Effect of Audit Committee Effectiveness and Operating Cash Flow on Earnings Persistence in Banking Companies Listed on the Indonesia Stock Exchange Deviyana, Alvira Putri; Azis, Azolla Degita; Bimo, Widhi Ariyo
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14866

Abstract

This study aims to determine the effect of the effectiveness of the audit committee and operating cash flow on earnings persistence in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The research method used in this research is a quantitative approach with descriptive methods where the results of data research are in the form of exposure to statistical results processed using E-views version 12 software. The study used secondary data in the form of annual financial reports of banking companies for the 2018-2021 period. Sampling used purposive sampling technique and there were 29 banking companies with a period of four years. Based on the analysis that has been carried out in this study, the results show that the variable effect of the effectiveness of the audit committee and operating cash flow has no effect on earnings persistence. And simultaneously the variable effectiveness of the audit committee and operating cash flow has no effect on earnings persistence.
The Effect of Good Corporate Governance on Market Capitalization in Companies Basith, Jundi Muhammad; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14871

Abstract

This study aims to determine the effect of good corporate governance on market capitalization either partially or simultaneously, good corporate governance referred to here are audit committees, independent commissioners and institutional ownership. The population in this study uses food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. With a total sample of 13 companies. The sampling method in this study is based on the criteria of the population or also called purposive sampling. This research is a quantitative study that uses secondary data in the form of financial statements of manufacturing sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. In this study, we tested the panel data regression model using the chow test and selected the fixed effect model with generalized least squares to test the panel data regression. In this study, analysis was also carried out using descriptive analysis methods, classical assumption tests, T tests and F tests as well as analysis of the coefficient of determination R2. The results of research conducted partially show that the audit committee has no effect on market capitalization, then independent commissioners have a significant effect on market capitalization and institutional ownership has a significant effect on market capitalization. The results are carried out simultaneously indicating that the audit committee, independent commissioners and institutional ownership have a joint effect on market capitalization
Analysis of Financial Performance Growth Using the Du Pont System at PT. Astra Agro Lestari Tbk Resmawan, Yogi; Sundarta, M. Imam; Azis, Azolla Degita
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 1 (2023): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i1.14874

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan serta pertumbuhan kinerja keuangan PT. Astra Agro Lestari Tbk periode 2016-2020. Untuk mengetahui kinerja keuangan tersebut dilakukan analisis menggunakan Du Pont System dengan melakukan perhitungan Net Profit Margin dan Total Assets Turnover untuk mencari Return On Investment, yang kemudian dari hasil Return On Investment tersebut dilakukan analisis pertumbuhan Return On Investment dengan menggunakan rasio pertumbuhan. Analisis Du Pont System digunakan untuk mengetahui sejauh mana efektif dan efisiensi perusahaan dalam mengelola aktiva nya untuk menghasilkan laba. Dalam penelitiannya dilakukan pengumpulan data, klasifikasi data, memasukan data kedalam tabel, analisis data menggunakan Du Pont System approach dan analisis pertumbuhan Return On Investment untuk mengetahui perkembangan kinerja perusahaan. Berdasarkan tahapan tersebut menunjukan bahwa Return On Investment tahun 2016-2017, 2017-2018, dan 2018-2019 mengalami pertumbuhan negatif atau menurun, yang di tunjukan dengan angka Return On Investment pada tahun 2016-2017 sebesar -10,16%, tahun 2017-2018 sebesar -22,73%, dan tahun 2018-2019 sebesar -100,32% sebaliknya pada tahun 2019-2020 mengalami pertumbuhan positif atau naik yang di tunjukan dengan angka Return On Investement mengalami kenaikan sebesar 85,5%.
Co-Authors Adila, Aninda Puji Agus Cahyana Angga Prasetia Anggita Citra Dewi Annisaa, Restu Hanin Aprilia, Ferlis Aprilianti, Anggi Arjun Mahendra Basith, Jundi Muhammad Bimo, Widhi Aryo Budi Darma Denia Maulani Desi Purnamasari Desmy Riani Deviyana, Alvira Putri Diah Yudhawati Dinda Ramadhani Putri Dwi Martani Erlani, Dhea Sylva Fadjriah, Wafa Fina Adlia Fitri Chairunnisa Gandy Wahyu Maulana Zulma Hafidhia Ihsan Handayani, Adinda Putri Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Ijudin Imvie, Amanda Amalia Indah Megawati, Indah Ismawardhani, Mutiara Isrochmani Murtaqi Juang, Sari Enovani Kumdarti, Ria Kurniawan, Fero Lilis Lisnawati M. Imam Sundarta Mahendra, Arjun Masruri, M. Anwar Maulana, Muhamad Farhan Mugi Dharmawan Muhamad Azis Firdaus Muhamad Nur Rizqi Muhamad Nur Rizqi Muhamad, Abilly Muhammad Nur Rizqi Muniroh, Leny N. A. Rumiasih Nia Kania Dewi, Nia Kania Nurkholifah, Mutiara Pasaribu, Theressa Taken Prasetya, Angga Rachmatullaily Tinakartika Rinda Rahmat Mulyana Dali Rahmawati, Siti Shasinta Ramadhan, Raihan Fajri Rantika, Mira Rasiman Rasiman Rindiani, Antika Rio Fazliansyah Riya Dwi Andari Rizqi, Muhammad Nur Rosita, Rika Sari Enovani Juang Saring Suhendro Suci, Lutphy Raihana Sundarta, Imam Syawal, Muhamad Mashur Titing Suharti Verni Asvariwangi Widhi Ariyo Bimo Winda Safitri Yogi Resmawan Yuliusman - Zulma, Gandy Wahyu Maulana