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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Review Pendidikan dan Pengajaran (JRPP) Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Tunas Journal of Computer Networks, Architecture and High Performance Computing Accounting and Business Journal Insight Management Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JURNAL MANAJEMEN AKUNTANSI (JUMSI) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal of Trends Economics and Accounting Research Jurnal Ekonomika Dan Bisnis Prioritas : Jurnal Pengabdian Kepada Masyarakat Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Manajemen Akuntansi Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) Journal Accounting International Mount Hope Jurnal Pengabdian Masyarakat
Ruswan Nurmadi
Fakultas Ekonomi Bisnis Universitas Harapan Medan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)

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Pengaruh Sosialisasi Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Wajib Pajak Orang Pribadi Sebagai Variabel Intervening M Rangga Arofhy; Ruswan Nurmadi; Liza Novietta
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 2 No 2 (2022): Edisi Mei
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.675 KB) | DOI: 10.47065/jamek.v2i2.222

Abstract

This study aims to determine the effect of tax socialization, tax knowledge, and tax sanctions on private person taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Polonia. The sample in this study was 100 pivate person taxpayers registered at KPP Pratama Medan Polonia. The data analysis technique used was path analysis. The results showed that tax socialization and tax knowledge had a significant effect on taxpayer awareness, while tax sanctions had no significant effect on taxpayer awareness. tax sanctions and taxpayer awareness have a significant effect on taxpayer compliance, while taxation socialization and tax knowledge have no significant effect on taxpayer compliance. Tax sanctions and taxpayer awareness affect taxpayer compliance.Taxpayer awareness cannot intervene tax socialization, tax knowledge and tax sanctions on private person taxpayer compliance.
Pengaruh Independensi, Kompetensi dan Pengalaman Audit terhadap Kemampuan Pendeteksian Kecurangan dengan Skeptisisme Profesional sebagai Variabel Moderasi Natasya, Nindy; Mhd Karya Satya Azhar; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1422

Abstract

This research aims to determine the effect of independent, competence and audit experience on fraud detection capabilities with professional skepticism as a moderating variable at Public Accounting Firms in Medan City. This research uses a saturated sampling method (census), namely a sampling method when the entire population is sampled. This saturated sampling method was used because the entire population in this reseacrh was 108 auditors. Of the 108 auditors at the Public Accounting Firm in Medan City, 64 samples were obtained which could be used as data in the research. The data used in this research is primary data, namely in the form of a questionnaire using questions stated on a Likert scale of 1 to 5. The results of this research indicate that the independence variable has no effect on the ability to detect fraud. Meanwhile, the competency and audit experience variables have a significant effect on the ability to detect fraud. . Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions. Professional skepticism is unable to moderate the influence of independence, competence and audit experience on the ability to detect conditions.
Pengaruh Pertumbuhan Penjualan, Struktur Aset, Risiko Bisnis, dan Ukuran Perusahaan terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Shiva Angelica; Liza Novietta; Ruswan Nurmadi
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 5 No 1 (2025): Edisi Januari 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v5i1.1560

Abstract

This study aims to analyze the effect of Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure, with Profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The type of research conducted is quantitative with a causal associative approach. The study population includes all manufacturing companies listed on the IDX during that period. Sampling was carried out using the purposive sampling method, resulting in 66 companies observed for five consecutive years, so that the total sample obtained was 330. The analysis methods applied in this study include Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, Multiple Linear Regression Analysis, and Moderated Regression Analysis (MRA). The results of the study indicate that Sales Growthand Asset Structure have a significant effect on Capital Structure, while Business Risk and Company Size do not affect Capital Structure. In addition, Profitability cannot moderate the relationship between Sales Growth, Asset Structure, Business Risk, and Company Size on Capital Structure.
Co-Authors Ahmad Sani Andi Marwan Elhanafi Andi Marwan Elhanafi Andi Marwan Elhanafi, Andi Marwan Annisa Annisa Annisa Ashari Asmiraldha, Indah Nur Azwansyah Habibie, Azwansyah Dedy Irwan Desi Ika Desi Ika Dilla Armeice Fahrika Ariyani Lubis Fazharullah, Mhd. Ferdy Riza Ilham Ramadhan Nasution Kersna Minan Lestari, Bunga Indah Listiorini Listiorini Liza Novietta Lubis, Aniza R. Lubis, Hafiana Anggraini M Rangga Arofhy M. Dahrul Rizki Manovri Yeni Marwan Elhanafi, Andi Muhammad Arief Muhammad Azhari Muhammad Karya Satya Azhar Nadya Laras Redytha Natasya, Nindy Novietta , Liza Nur Zahra Purnama Nabila Rizki Fillhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Shiva Angelica sipa, Shiva Angelica Siregar, Rosyidah Syahputri, Nenna Irsa Tambunan, Erika Debora Tasya Rahmadani Tommy Tommy Tommy Tommy Tommy Widiya Anggraini Yani Suryani