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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education Accounting Global Journal JURMA : Jurnal Program Mahasiswa Kreatif eCo-Fin Jurnal Ekonomika Dan Bisnis Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
N. A. Rumiasih
Universitas Ibn Khaldun Bogor
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Employee Perceptions on Withholding Income Tax Article 21 (Case Study of PDAM TIRTA BHAGASASI Bekasi Regency) Hurriyaturrohman; Rumiasih, N.A.; Abriel Owen, Mochammad
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16093

Abstract

This study aims to determine the effect of employee perceptions of deduction of income tax article 21 in PDAM TIRTA BHAGASASI Bekasi Regency. This type of research is quantitative and qualitative. The population of this study was the Regional Drinking Water Company (PDAM) TIRTA BHAGASASI Bekasi Regency using purposive sampling with the number of employees listed on the company profile of 1,055 to 100 respondents using the slovin formula. The research instrument is a questionnaire. The results of the research instrument test used a simple linear regression test. The significant value of the employee perception variable (X) was obtained. The tcount was 5,626 > from 1,660 and a significance of <0.050 (0.000<0.050), there was a significant effect. Based on the results of these data it can be concluded that employee perceptions affect the deduction of income tax article 21.
The Effect of Financial Performance on Share Price for the 2017-2021 Period (Case Study of Food and Beverage Sub-Sectors Listed on the IDX) Hastuti, Rini; Rumiasih, N. A; A Syukur, Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16101

Abstract

In this study the authors have a goal to see whether there is an effect of financial performance on stock prices. The financial performance ratios used in this study are the current ratio, debt to equity, return on equity and Total asseits turnoveir. This study uses quantitative data. The sampling method is using purposive sampling method. The hypothesis testing method in this study uses multiple linear regression analysis, correlation coefficient, determination coefficient, partial test (T test) and simultaneous test (F test). The independent variables in this study are the ratio of liquidity, solvency, profitability and activity and the dependent variable in this study is stock prices. The results of this study simultaneously liquidity, solvency, profitability and activity have an effect on stock prices, while partially liquidity, solvency and profitability have a significant negative effect on stock prices and activity has a significant positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange for the period 2017 – 2021
Pengaruh Modal Kerja Terhadap Pemberian Kredit Serta Dampaknya Terhadap Profitabilitas Koperasi Kokaryasa Pada Periode 2011 – 2020 Prasetia, Angga; Rumiasih, N.A.; Riani, Desmy; Mubarok, Aji Arial
INOVATOR Vol 10 No 1 (2021): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/inovator.v10i1.17638

Abstract

Penelitian ini bertujuan untuk mengungkap secara empiris pengaruh modal kerja terhadap profitabilitas dengan pemberian kredit sebagai variabel intervening pada Koperasi Kokaryasa periode 2011 - 2020. Dan penelitian ini berbentuk deskriptif asosiatif dengan pendekatan kuantitatif dan sumber data sekunder dari buku laporan Rapat Anggota Tahunan, hasil penelitian ini menunjukan modal kerja berpengaruh terhadap pemberian kredit secara positif dan signifikan, modal kerja tidak berpengaruh signifikan terhadap profitabilitas dengan arah hubungan negatif, Pemberian kredit berpengauh langsung signifikan terhadap profitabilitas, pada model keseluruhan diketahui bahwa pemberian kredit memediasi pengaruh modal kerja terhadap profitabilitas secara positif dan signifikan. Adapun yang menjadi pembeda dengan penelitian lain adalah di mana pada penelitian ini dilakukan pengujian menggunakan variabel intervening pemberian kreditsebagai pemediasi pengaruh modal kerja terhadap profitabilitas.
The Moderating Role of Leverage on Capital Intensity on Accounting Conservatism Aprilia, Ferlis; Azis, Azolla Degita; Prasetya, Angga; Rumiasih, N.A
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to examine the moderating role of leverage on capital intensity in relation to accounting conservatism. Using SPSS 26 and the purposive sampling method, this research focuses on manufacturing companies in the consumer goods and agricultural sectors listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. The results show that capital intensity has a positive effect on accounting conservatism, while leverage has a negative effect. This means that the higher the capital intensity, the more conservative the company's financial statements, while companies with high leverage tend to be less conservative. Furthermore, Leverage does not moderate the relationship between capital intensity and accounting conservatism. These findings provide practical implications for manufacturing companies, investors, and regulators. Companies should consider capital intensity and leverage in conservative accounting policies. Investors can leverage this information for better decision making, and regulators can use these results to promote transparency in the manufacturing sector. This research also opens up opportunities for further study on other factors that influence accounting conservatism.
The Effect of Payroll Accounting Information Systems on Improving the Effectiveness of Internal Control of Employee Salary Payments Hermawan, Haslisa; Cahyana, Agus; Azis, Azolla Degita; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This study discusses the effect of accounting information systems on internal control at PT Perfect Circle Engineering. With the aim of knowing how the payroll accounting information system is used and how internal control of employee salary payments is affected by it. This research uses a quantitative descriptive approach, primary data collection using observation methods and distributing questionnaires. The population in this study were all employees of PT Perfect Circle Engineering as many as 45 people, and as many as 30 people became samples in this study, all of which were returned to researchers. This study uses data quality test analysis, simple linear regression analysis, hypothesis testing and uses the IBM SPSS Statistics Version 23 program. The results of the author's research indicate that the implementation of the payroll accounting information system has been carried out properly in accordance with the procedure. and the system that has been used has a significant effect on how effective internal control of employee salary payments is.
Analysis of the Effect of CR, NPM, ROA, ROE and GPM on Stock Returns of Go Public Banking Companies Listed on the IDX Hurriyaturrohman, Hurriyaturrohman; Rizki, Sinta Dewi; Ningrum, N.ARumiasih.
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 2 (2024): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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Abstract

This research aims to determine the influence of Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin, whether these variables influence stock returns in the banking sector for the period before (2018-2019), the period after (2020-2021) and over the last five years (2018-2022) Companies listed on the Indonesia Stock Exchange in 2018-2022 are the subject of this research. This research also used purposive sampling techniques to collect 11 companies from 47 companies in the banking industry. This research uses secondary data, which is analyzed using multiple linear regression analysis methods, T tests, and F tests for sample companies. banking will go public in 2022. The research results show that the Current Ratio, Net Profit Margin, Return on Assets, Return on Equity and Gross Profit Margin in the period before had a negative effect on stock returns, but after the Covid-19 pandemic and during the last four years the variables had a positive effect on stock returns
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.
Analysis Of Factors Of Understanding, Public Awareness, And Tax Sanctions That Affect Public Compliance In Paying Taxes In Persons In The Situgede Area, Bogor Pramesti, Yulia; Rumiasih, N.A; Rizqi, Muhammad Nur; Yudiana, Yudiana
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.v1i2.8780

Abstract

The purpose of this study was to determine the influence of understanding factors, taxpayer awareness, and tax sanctions that can affect taxpayer compliance in paying individual taxes in Situgede Village, Bogor. This research was conducted by taking the object of individual taxpayers in Rw 07 Situgede Bogor Village. Based on the data I obtained, this research was motivated by the reason that there are still many taxpayers who still do not understand and comply with the understanding, awareness of taxpayers, and sanctions in paying taxes. The type of data used in this study is quantitative data with primary data sources derived from questionnaires distributed to respondents through question media. The number of samples distributed in the study were 115 questionnaires but which were returned and processed as many as 111 questionnaires using the sampling method, namely the purposive sampling method. This study uses a descriptive and inferential methodology consisting of (validity test, reliability, descriptive analysis test, classical assumption test, and hypothesis influence test) using a computer application of Statistical Package for the Social Sciences (SPSS) version 25, while the results of the data processing are there is a positive and significant effect of understanding, taxpayer awareness, and tax sanctions on individual taxpayer compliance.
The Effect of Profitability and Leverage on Tax Planning with Company Size as a Moderating Variable Farhana, Siti Aulia; Rumiasih, N.A; Rizqi, Muhammad Nur
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.v1i2.8839

Abstract

The contribution of tax revenue to the Indonesian State Budget is greater than that of other sectors. The company views taxes as a burden that can reduce profits, so the company does tax planning. The tax planning strategy commonly used by companies is tax avoidance by taking advantage of the current legal loopholes. This study aims to examine the effect of profitability and leverage as well as the effect of firm size as a moderating variable on tax planning in coal mining sub-sector companies listed on the Indonesia Stock Exchange during 2016-2021. The research method used in this study is quantitative using secondary data in the form of financial statements of coal mining companies listed on the Indonesia Stock Exchange during 2016-2021. The sample of this research is 10 mining companies in the coal sub-sector with an observation period of 6 consecutive years. The data analysis technique in this study used multiple linear regression analysis and moderated regression analysis. The test results show that profitability has a significant negative effect on tax planning, leverage has a significant positive effect on tax planning, and firm size cannot moderate the effect of profitability and leverage on tax planning.
Pengaruh Pengetahuan Perpajakan, Tarif Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Ciomas Ramadhany, Tsaltsa Putri; Rumiasih, N.A; Yudiana, Yudiana
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2036

Abstract

This research aims to examine the Influence of Tax Knowledge, Tax Rates, and Tax Sanctions on the Compliance of MSME Taxpayers in the Ciomas District. This study uses a quantitative approach with primary data sources obtained from questionnaire distribution. The sample in this study amounted to 55 MSMEs, which were selected using simple random sampling method. The data analysis technique used is multiple linear regression analysis processed using SPSS 26. The results of the study indicate that Tax Knowledge has a positive effect on the Compliance of MSME Taxpayers in the Ciomas District, Tax Rates do not affect the Compliance of MSME Taxpayers in the Ciomas District, and Tax Sanctions have a positive effect on the Compliance of MSME Taxpayers in the Ciomas District.
Co-Authors -, Yudiana A Syukur, Dudung Abriel Owen, Mochammad Agus Cahyana Agustian, Anggis Aji Arial Mubarok Alhadi, Ade Angga Prasetia Aprilia, Ferlis Astari Indah Qirana Azolla Degita Azis Dede Verawati Denia Maulani Desmy Riani Dewi Megawati Ela Melatiah Farhana, Siti Aulia Firdaus, M. Azis Hannisa Rahmaniar Hannisa Rahmaniar Hasnin Hendri Maulana Hermawan, Haslisa Hurriyaturrohman Hurriyaturrohman Komalasari, Andriyani Siti M. Imam Sundarta Maudy Diana Putri Mubarok, Aji Arial Muhamad Ridwan Mulyati Mulyati Ningrum, Lusiana Nurokhmah, Setianingrum Pebrianti, gina Pramesti, Yulia Prasetya, Angga Pratiwi Sakinah, Sarita Dian Puspita Sari Rachmatullaily Tinakartika Rinda Ramadhany, Tsaltsa Putri Rantika, Mira Ratnawati, Dini Rini Hastuti Rizki, Sinta Dewi Rizqi, Muhammad Nur Syafira , Rifa Syukur, R. Dudung Tsaltsa Putri Ramadhany Verni Asvariwangi Yudiana Yudiana, Yudiana Yusmitha Oktaviana