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All Journal Jurnal Akuntansi Multiparadigma EKSPANSI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Komputer Terapan JOURNAL OF APPLIED INFORMATICS AND COMPUTING JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Masyarakat Multidisiplin Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi Keuangan dan Bisnis JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Hikmayo: Jurnal Pengabdian Masyarakat
Heri Ribut Yuliantoro, Heri Ribut
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Journal : Jurnal Akuntansi Multiparadigma

 1 
LEBIH PENTING MANA SUSTAINABILITY REPORT ATAU LABA BAGI PERUSAHAAN PERKEBUNAN? Rangkuti, Hamdani Arifulsyah; Yuliantoro, Heri Ribut; Yefni, Yefni
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.2019.08.10021

Abstract

Abstrak: Lebih Penting Mana Sustainability Report atau Laba bagi Perusahaan Perkebunan? Penelitian ini berusaha untuk menemukan penjelasan lebih rinci mengenai determinasi sustainability report bagi kinerja keuangan perusahaan perkebunan. Metode yang digunakan adalah regresi linear berganda pada14 perusahaan perkebunan yang listed di Bursa Efek Indonesia (BEI) dari tahun 2013 sampai 2017. Penelitian ini menemukan bahwa laba lebih berperan penting daripada sustainability report. Laporan ini sudah diwajibkan bagi perusahaan yang listed di BEI namun belum memiliki hukuman yang tegas bagi yang belum membuatnya. Oleh karena itu, regulator perlu menindak tegas pelaku yang yang tidak melampirkan laporan berkelanjutannya atau membuat laporan berkelanjutan itu hanya sekedarnya saja Abstract: Which is Important between SR or Profit for Plantation Corporations? This study seeks to find a more detailed explanation of the determination of sustainability reports for the financial performance of plantation companies. The method used is multiple linear regression on 14 plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. This study found that earnings play a more important role than sustainability reports. This report is required for companies listed on the IDX but hasn’t strict penalties for those who have not made it. Therefore, regulators need to take firm action against actors who don’t attach their sustainability report or make the sustainability report only modestly.
WHAT ARE THE MOTIVATION OF TAXPAYERS IN USING E-FILING INFORMATION SYSTEM? Yefni Yefni; Sri Murniati; Meliza Putriyanti Zifi; Heri Ribut Yuliantoro
Jurnal Akuntansi Multiparadigma Vol 9, No 3 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2018.04.9030

Abstract

Abstrak: Apa Motivasi Wajib Pajak dalam Menggunakan Sistem Informasi E-Filing? Penelitian ini bertujuan untuk mengidentifikasi persepsi wajib pajak menggunakan e-filing dalam melaporkan Surat Pemberitahuan Tahunan (SPT) mereka. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) terhadap 100 orang wajib pajak pribadi yang terdaftar pada periode 2017 di Kantor Pelayanan Pajak Pekanbaru. Hasil penelitian ini menunjukkan bahwa para pembayar pajak berniat menggunakan e-filing jika sistem yang dirancang memberikan sejumlah kenyamanan bagi mereka. Oleh karena itu, Direktorat Jenderal Pajak harus gencar mempromosikan e-filing kepada wajib pajak.                                                                                                                                                    Abstract: What are the Motivation of Taxpayers in Using E-Filing Information System? This study aims to identify the perceptions of taxpayers using e-filing in reporting their annual tax returns. The method used is the Structural Equation Modeling (SEM) analysis on 100 personal taxpayers registered in the 2017 period at the Pekanbaru Tax Office. The results of this study indicate that taxpayers intend to use e-filing if the system designed provides them with a number of comforts. Therefore, the Directorate General of Taxes must aggressively promote e-filing to taxpayers.
Co-Authors Aditya Firmansyah Ramadhan Ali, Fifitri Annisa Putri Yudhita Arifin, Iqbal Maulana Arifulsyah, Hamdani Bhayangkara, Abdi Dwi Anisa Pranata Elisa Silviana Fadhly, Mardhiah Fifitri Ali Hamdani Arifulsyah Hamdani Arifulsyah Junaidi Affan KURNIAWAN, TAUFAN Lovita Apreza Mei Tri Haryati Meliza Putriyanti Zifi Nurmalasari, Dini Rangkuti, Hamdani Arifulsyah Rizky Mirza, Junaldo Sri Murniati Suci Nurulita Tinambunan, Theresia Elfina Tobi Arfan Tobi Arfan, Tobi Yefni Yefni Yefni Yefni, Yefni Zainal Arifin