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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia Jurnal Energi Dan Manufaktur International Journal of Renewable Energy Development Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan Rekayasa Mesin Jurnal Akuntansi Multiparadigma ROTOR: JURNAL ILMIAH TEKNIK MESIN International Conferences SDGs 2030 Challenges and Solutions JCES (Journal of Character Education Society) SENTIA 2016 Conference on Innovation and Application of Science and Technology (CIASTECH) ASEAN Journal of Chemical Engineering The Indonesian Journal of Accounting Research Scientific Journal of Mechanical Engineering Kinematika Indonesian Journal of Electrical Engineering and Computer Science TECHNO-SOCIO EKONOMIKA International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Jurnal Akuntansi Manado (JAIM) International Journal of Renewable Energy Development
Nurkholis Hamidi
Departement Of Mechanical Engineering Brawijaya University, Malang
Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
PENGUATAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MARKET VALUE ADDED MELALUI MODAL INTELEKTUAL Amanah Hijriah; Bambang Subroto; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10017

Abstract

Abstrak: Penguatan Pengungkapan Corporate Social Responsibility dan Market  Value Added melalui Modal Intelektual. Riset ini bertujuan untuk menguji dan menganalisis efek dari pengungkapan Corporate Social Responsibility (CSR) terhadap nilai tambah pasar melalui pengelolaan modal intelektual. Metode yang digunakan adalah regresi berjenjang pada seluruh perusahaan terdaftar di BEI 2015-2017. Hasilnya adalah modal intelektual dapat menguatkan CSR dan nilai tambah pasar. Hal ini dikarenakan modal intelektual menjadi aset strategis bagi keberlanjutan dan keunggulan perusahaan. Oleh karena itu, CSR dan modal intelektual diharapkan menjadi informasi yang diungkapkan baik di dalam annual report maupun sustainability report. Abstract: Strengthening CSR and MVA through intellectual Capital. This research aims to examine and analyze the effects of Corporate Social Responsibility (CSR) disclosure on market value added through intellectual capital management. The method used is a tiered regression for all companies listed on the Indonesia Stock Exchange 2015-2017. The result is intellectual capital can strengthen CSR and market added value. This is because intellectual capital is a strategic asset for the company's sustainability and excellence. Therefore, CSR and intellectual capital are expected to be information that is disclosed both in the annual report and the sustainability report.
MENGUAK DIMENSI KECURANGAN PAJAK Yenni Mangoting; Eko Ganis Sukoharsono; Nurkholis Nurkholis
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.935 KB) | DOI: 10.18202/jamal.2017.08.7054

Abstract

Abstrak: Menguak Dimensi Kecurangan Pajak. Penelitian ini menguak pemahaman wajib pajak pribadi serta konsultan mengenai fenomena kecurangan pajak. Metode pengumpulan data dilakukan dengan wawancara kepada informan, yang meliputi tiga wajib pajak dan dua konsultan. Analisis data dilakukan dengan interpretasi pemahaman subjektif  informan yang kemudian diikuti dengan refleksivitas peneliti. Penelitian ini mengindikasikan bahwa bagi wajib pajak, kecurangan pajak dimaknai sebagai keterpaksaan,  kesengajaan, ketidakrelaan, dan keagresifan petugas. Fenomena ini didukung oleh pemahaman konsultan bahwa kecurangan pajak adalah kebutuhan wajib pajak yang perlu didukung. Abstract: Reveals the Dimensions of Tax Fraud. This study reveals the notion of personal taxpayers and consultants about of tax fraud. Data collection methods were conducted by interviewing informants; there are three taxpayers and two consultants. The data analysis is done by interpretation of informants understanding which is then followed by the researchers' reflectivity. This study indicates that taxpayers think that tax fraud is interpreted as compulsive, deliberate action, unwillingness, and aggressive officers. This phenomenon is supported by the consultant's understanding that tax fraud is a need for taxpayers who must be supported.
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Ghofar Akhlis Rizza, Muhammad Alamsah, Azwar Alfonsus Jantong Amanah Hijriah Ana Pratiwi ANGGI FIRMANSYAH Anindito Purnowidodo Anton Royanto Ahmad Ari Wahjudi Aries Boedi Setiawan Aris Kurniawan Aris Subagiyo Astrada Astrada Bambang Subroto Candra Trimandoko, Candra Dadang Hermawan Dedy Nataniel Ully Denny Widhiyanuriyawan Dian Dinanti Djoko Wahyudi Djoko Wahyudi Eko Ganis Sukoharsono Eko Siswanto Endang Mardiati Erwin Saraswati Faiz, Naufal Muhammad Farid Majedi Farid Majedi, Farid Fauzan Baananto Fisal Yuliansyah Fransisca Gayuh Utami Dewi Fransiska Iing Mariandini Gatot Soebiyakto Gugus Irianto Gunawan Prayitno Habibulfalah, Endi Hadi Saroso Hadi Saroso Handono Sasmito I Nyoman Gede Wardana I.N.G. Wardana I.N.G. Wardana I.N.G. Wardana I.N.G. Wardana I.N.G. Wardana I.N.G.Wardana I.N.G.Wardana Ibadurrohman, Ibrahim Ahmad Ilyas Sofana ING Wardana Kusumaningsih, Haslinda Lilik Purwanti Lilis Yuliati Lilis Yuliati Made Aristia Prayudi Marali, Aryati Muhaymin Mardi Santoso Maulana , Syahrizal Mega Nur Sasongko Moch. Syamsul Ma'arif Moon, Park Jae Muhamad Bula Muhammad Satya Adhitama Munawir Munawir NadaFajar Nurmani'ah Widiarti Nindya Sari Nur Rachman Supadmana Muda Nurul Fachriyah Pragiwaka, Rafif Ezrha Praswanto, Djoko Hari Princilvanno Andreas Naukoko Pudya Heryana Purbo Suwandono Purnami Purnami Purnami Ray Dewi Redi Bintarto Redi Bintarto, Redi Roekhudin, Roekhudin Rudianto Raharjo Rudy Soenoko Rudy Soenoko Sabila, Adriazka Fasa Saputro, Nurhadi Sari, Martina Puspita Sepriyatno, Riswan Sinurat, David Fernando Slamet Wahyudi Sofana, Ilyas Sudjito Soeparman Sugiarto Sugiarto Suluh Elman Swara Suroso, Yosephine Diajeng Janur Prasasti, As’ad Munawir, Suryaningrat, Muhammad Sutrisno T Teguh Dwi Widodo Trismawati Trismawati Widya Wijayanti Widya Wijayanti widya wijayanti Wignyanto Wignyanto Wijayanto, Vera Dwi Wijono Wijono Yenni Mangoting Yusuf Hendrawan