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All Journal Krisna: Kumpulan Riset Akuntansi AKRUAL: Jurnal Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Sebelas Maret Business Review JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Diah Amalia
Politeknik Negeri Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK Diah Amalia
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

One of the sources of State revenue is from the tax sector, the state income plays an important role in national development. Optimization in tax revenue has many obstacles, one of which is a form of non-compliance in paying taxes, researchers take the factor of liquidity, leverage, intensity of fixed assets and inventory intensity to determine the effect on tax aggressiveness. This study aims to examine the effect of liquidity, leverage, and intensity of fixed assets on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Through a purposive sampling method, researchers obtained 60 sample companies. The data analysis technique used is multiple linear analysis. The research results obtained are leverage factors that influence the level of corporate taxpayer aggressiveness while the liquidity factor, the intensity of fixed assets does not affect the level of tax aggressiveness
REINFORCEMENT OF THE FINANCIAL LITERACY FOR THE FINANCIAL SUSTAINABILITY OF MSME THROUGH THE STRATEGIC FUNDING BASED ON FINTECH Alfonsa Dian Sumarna; Nanik Lestari; Doni Putra Utama; Mega Mayasari; Muhammad Ramadhan Slamet; Wika Arsanti Putri; Vina Kholisa Dinuka; Diah Amalia
MINDA BAHARU Vol 5, No 2 (2021): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v5i2.3472

Abstract

Masalah literasi keuangan adalah kebutuhan pokok bagi setiap individu, terutama bagi orang yang akan memulai bisnis sendiri supaya dapat menghindari masalah keuangan di masa depan. Wawasan pendanaan dapat ditingkatkan salah satunya dengan mengikuti sosialisasi dan pelatihan. Webinar Pengabdian Kepada Masyarakat ini dilaksanakan untuk menjawab kebutuhan masyarakat terkait wawasan pendanaan. Kegiatan ini bertujuan memberikan sosialisasi literasi keuangan untuk meningkatkan wawasan dan pengetahuan strategi pendanaan bagi masyarakat umum, mahasiswa, UMKM terutama usaha rintisan. Metode pengabdian dilaksanakan melalui tiga tahapan kegiatan yaitu persiapan, pelaksanaan, dan evaluasi. Pelaksanaan kegiatan inti berupa webinar dilaksanakan secara daring melalui platform zoom. Hasil dari kegiatan pengabdian ini peserta mengetahui wawasan pendanaan usaha dalam mempertahankan keberlangsungan bisnisnya tidak hanya dari pendanaan internal saja melainkan juga dari eksternal. Strategi pendanaan berbasis fintech yang dapat dimanfaatkan oleh UMKM baik yang sudah berdiri maupun yang startup adalah P2L (peer-to-peer lending) dan crowdfunding. Platform untuk kedua jenis pendanaan berbasis fintech ini telah diatur oleh OJK (Otoritas Jasa Keuangan) dan dilindungi secara legal dengan ketentuan berlaku sehingga aman untuk pelaku UMKM. Selain persyaratan administratif, ada hal penting lain yang harus diketahui oleh calon kreditur yaitu mengenai lembaga debitur yang terdaftar dan berizin di OJK. 
Does Political Connection, Executive Character, and Audit Quality Affect the Tax Avoidance Practice? Evidence in Indonesia Diah Amalia; Steven Ferdiansyah
Sebelas Maret Business Review Vol 4, No 2 (2019): December 2019
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v4i2.35905

Abstract

This study aims to know and find empirical evidence about the effect of political connection, executive characters, and audit quality on tax avoidance practice in Indonesia. This research uses secondary data with database collection technique using annual report of the manufacturing companies that are listed in Indonesian Stock Exchange (IDX) period 2013 – 2017. Using purposive sampling, this study obtained 51 companies which fulfill the criteria of 165 companies as total population, so the total observation for 5 years is 255 samples. The data examination in this study uses multiple regression analysis with data panel. Tax avoidance practice in this research proxied by Cash ETR. The results of this study indicate that variable political connection has significant positive effect on tax avoidance, which means that the average company uses their political connections to lower tax payments. Variable executive characters has no significant effect on tax avoidance, which means that the characters of executive not yet able to become a standard to determining tax avoidance practice. Variable audit quality indicated no significant effect on tax avoidance, which means KAP the big four who has a good quality hasn’t been able to conclude the company not doing tax avoidance practice.
PENILAIAN PENGAMANAN TEKNOLOGI PADA SISTEM PEMBELAJARAN ELEKTRONIK MENGGUNAKAN INDEKS KEAMANAN INFORMASI DI POLITEKNIK NEGERI BATAM Muhammad Ramadhan Slamet; Febrina Wulandari; Diah Amalia
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 1 (2019): Journal of Applied Business Administration - Maret 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.056 KB) | DOI: 10.30871/jaba.v3i1.1305

Abstract

As an electronic learning system organizer State Polytechnic of Batam (Polibatam) must arrange secured electronic learning system. Ministry of Communication and Information of Indonesia expects the organizations which arrange electronic system can perform SNI ISO 27001 certification related to information security. Information security condition on organizations which will perform on certifiation is expected on maturity level at III+ (Directorate of Information Security Team, 2011). On the other hand, there is a gap between expected conditon and actual condition. Information security index (KAMI) is a tool to assess the implementation of information security that has been done. This research is assessed related to technology component because of high dependency of organization on technology. The purpose of research is to identify how far the security of technology at State Polytechnic of Batam by using information security index. Based on research, electronic learning system that is organized by State Polytechnic of Batam is low categorized. The total percentage is 65 or 54,17% out of maximum percentage. Therefore, the maturity level of technology security is on maturity level II which means the maturity level of technology security is under the expected maturity level for minimum readiness certification on III+. It is caused the position of State Polyetechnic of Batam is on a organizational development stage. Moreover, the focus of organization is related on operational, not strategic.
Does The Influence of Internship Experience on Career Intentions as a Professional Accountant? ? Diah Amalia; Mega Mayasari; Grace Oyeyemi Ogundajo
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p217-229

Abstract

AbstractThis study describes the contribution of the internship experience as an antecedent to the relationship between the Theory of Planned Behavior (TPB) and career intentions as an accountant. This study applied a descriptive-quantitative method. In addition, data were analyzed using the Structural Equation Model-Partial Least Square (SEM-PLS). The results indicated that: (1) Sensory experiences had a positive but insignificant effect on attitude toward behavior. Besides, it had a negative and insignificant effect on subjective norms and perceived behavior control; (2) Affective experiences had a positive and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms and perceived behavior control; (3) Physical experiences had a negative and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms. Furthermore, it had a negative and significant effect on perceived behavior control; (4) Cognitive-creative experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (5) Relation experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (6) Attitude toward behavior, subjective norms, and perceived behavior control had a positive and significant effect on career intention as an accountant.
PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM Venni Agnatia; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.126 KB) | DOI: 10.30871/jama.v2i2.900

Abstract

The purpose of this research is to analyze the effect of Economic Value Added (EVA) and profitability ratios partially and simultaneously to the coal mining company’s stock price. The profitability ratios used in this research as independent variable are Return on Asset (ROA), Return on Equity (ROE), Return on Investment (ROI) and Net Profit Margin (NPM) although the stock price as the dependent variable. The samples used were 14 companies from 25 coal mining companies listed in Indonesia Stock Exchange during the period 2011-2017 so total data processed is 98 samples. This research used linear regression analysis with Eviews version 9. The result indicated that partially the variable ROA and ROI has significant positive effect on stock price. EVA, ROE and NPM does not affect the stock price. All variables simultaneously affect to the stock price. Keyword: EVA, ROA, ROE, ROI, NPM, Stock Price
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP KEPEMIMPINAN TRANSFORMASIONAL DILIHAT DARI PERSPEKTIF GENDER Diah Amalia; Muhammad Ramadhan Slamet
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1070.555 KB) | DOI: 10.30871/jama.v3i1.1177

Abstract

Abstrak Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh kecerdasan emosional dan spiritual signifikan dan positif terhadap kepemimpinan transformasional pejabat Politeknik Negeri Batam. Penelitian ini juga menguji apakah terdapat perbedaan baik kecerdasan emosional, spiritual, dan kepemimpinan transformasional antara pemimpin laki-laki dan perempuan di Politeknik Negeri Batam. Sampel dari penelitian ini adalah 60 sample. 30 sampel merupakan dosen aktif Jurusan Manajemen Bisnis sebagai representasi jurusan yang dipimpin oleh perempuan, dan 30 sampel lainnya merupakan dosen aktif Jurusan Elektro sebagai representasi jurusan yang dipimpin oleh laki-laki. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh kecerdasan emosional dan kecerdasan spiritual secara signifikan dan positif terhadap kepemimpinan transformasional. Tidak ada perbedaan signifikan kecerdasan emosional, kecerdasan spiritual, dan kepemimpinan transformasional antara pemimpin laki-laki dan perempuan.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIO ON FINANCIAL DISTRESS CONDITIONS IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Normiati Normiati; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3548

Abstract

This study aims to analyze any indicators in financial ratios that affect financial distress conditions. The data used are data on manufacturing companies in the Indonesia Stock Exchange (IDX) in 2012-2017, which are as many as 80 samples. Dependent financial distress variables are measured using the Altman analysis model (Z-Score). Independent variables are measured using the financial ratios indicator. This study uses a non-probability sampling technique that is purposive sampling. The data used is panel data, using Eviews 9. The results of this study show that the liquidity ratio measured by the current ratio and the leverage ratio measured by the debt asset ratio affect the condition of financial distress. While the profitability ratio measured by return on assets and sales growth does not affect the financial ratio. This research contributes to investors who can use this model, by including the financial ratios indicator, to assess the financial health of the company before making investment-related decisions.
THE EFFECT OF EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE AND LEARNING BEHAVIOR ON THE LEVEL OF ACCOUNTING UNDERSTANDING Nur Eliza; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3989

Abstract

This study aims to determine whether there is an influence between emotional intelligence, spiritual intelligence and learning behavior on the level of accounting understanding . This accounting understanding is measured by grades in introductory accounting courses, intermediate financial accounting, advanced financial accounting . Emotional intelligence in this study was measured using self-knowledge, motivation, empathy, social skills. Spiritual intelligence was measured using being flexible, dealing with and overcoming pain, aversion to causing harm and being independent. Learning behavior was measured using the habit of following lessons, reading books, visiting the library, and taking exams. This research uses non probability sampling method with purposive sampling technique . The data processing technique uses SPSS 2 0 by performing multiple regression tests. This study uses a questionnaire distributed via google form with the number of respondents as many as 104 Batam State Polytechnic students. The results found that, firstly, emotional intelligence has a positive influence on accounting understanding . Second, spiritual intelligence has a positive influence on accounting understanding. Third, learning behavior has a positive influence on accounting understanding.
SKEPTISISME PROJECT BASED LEARNING DAN PROBLEM BASED LEARNING DALAM PEMBELAJARAN AKUNTANSI BERKELANJUTAN: PERSPEKTIF MAHASISWA AKUNTANSI VINA KHOLISA DINUKA; Diah Amalia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4774

Abstract

Penelitian ini bertujuan untuk mengetahui pandangan perilaku dan faktor skeptisisme yang timbul pada mahasiswa akuntansi dalam penerapan Problem Based Learning (PBL) dan Project Based Learning (PjBL). Metode penelitian menggunakan kombinasi model/desain Sequential Exploratory. Penelitian tahap pertama menggunakan metode kualitatif dan pada tahap kedua menggunakan metode kuantitatif. Teknik analisis data adalah Structural Equation Modelling-Partial Least Square (SEM-PLS) menggunakan software SmartPLS 3.0. Hasil penelitian kualitatif bahwa timbul sikap skeptis mahasiswa yang akan berdampak pada penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk norma subjektif ini tidak mempengaruhi setiap keputusan yang akan diambil karena mahasiswa memiliki kecenderungan untuk tidak meyakini lingkungan sekitarnya, sehingga persepsi lingkungan sosial tidak dapat mempengaruhi mahasiswa untuk berperilaku skeptis. Sedangkan semakin kuat keyakinan akan sulitnya untuk melakukan kuliah PBL/PjBL sehingga semakin kuat keraguan yang muncul yang akan menyebabkan tidak efektifnya pelaksanaan kuliah PBL/PjBL. Hasil penelitian kuantitatif menyatakan bahwa attitude toward behaviour dan perceived behavioural control memiliki pengaruh yang signifikan terhadap variabel dependennya yaitu penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi. Untuk variabel subjective norm tidak memiliki pengaruh yang signifikan terhadap variabel penerapan PBL/PjBL dalam kurikulum mata kuliah akuntansi.
Co-Authors Alfonsa Dian Sumarna Doni Putra Utama Febrina Wulandari Grace Oyeyemi Ogundajo Mayasari, Mega Muhammad Ramadhan Slamet Nanik Lestari, Nanik Normiati Normiati Nur Eliza Riri Zelmiyanti Steven Ferdiansyah Venni Agnatia Vina Kholisa Dinuka Wika Arsanti Putri