Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Formosa Journal of Applied Sciences (FJAS)
Claudia Korompis
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
DAMPAK TEKNOLOGI INFORMASI DALAM PENGENDALIAN INTERNAL UNTUK MENGANTISIPASI KECENDERUNGAN KECURANGAN AKUNTANSI Korompis, Claudia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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

Abstract

Fraud or Cheating is an act of deliberate dishonesty to deprive the rights or property of people / other party. In the context of the audit of financial statements, fraud is defined as the misstatements in the financial statements are done on purpose. Companies that were identified to be cheating may result in bankruptcy. Here, the role of the internal control system is needed. Management of designing a system of internal controls so that they mendapatakan reliability of financial reports, the efficiency and effectiveness of operations, and compliance with laws and regulations. In the Modern Era, an internal control system can not be separated from the development of Information Technology. When developing a business enterprise and the need for increased information, usually the company will increase its IT systems. The advantages of information technology is its ability to handle complex business transactions in the sheer number of large efficiently. With the good information technology would significantly reduce the opportunity to commit fraud (Elder, Beasley, Arens, Jusuf: 2013).
PENGARUH ANALISA FUNDAMENTAL TERHADAP RETURN INVESTASI PADA SAHAM SECOND LINER DI SEKTOR ENERGI PERIODE 2019-2022 YANG TERDAFTAR DI BURSA EFEK INDONESIA Khusnul Qotimah; Lintje Kalangi; Claudia Korompis
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 3 (2023): JE. VOL. 11 No. 3
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i3.48797

Abstract

Return investasi saham merupakan suatu ukuran yang akan dilihat oleh investor ketika akan berinvestasi saham. Ketika berinvestasi saham seorang investor harus memahami analisa fundamental untuk melihat dan menilai kinerja dari suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh secara signifikan Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), Return On Equity (ROE) dan Debt to Equity Ratio (DER) dalam Analisa Fundamental terhadap return investasi pada saham second liner periode 2019-2022 yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa secara parsial Earning Per Share (EPS), Price to Earning Ratio (PER) dan Debt to Equity Ratio (DER) dalam analisa fundamental berpengaruh secara tidak signifikan terhadap return investasi pada saham second liner. Sedangkan Price to Book Value (PBV) dan Return On Equity (ROE) dalam analisa fundamental berpengaruh secara signifikan terhadap return investasi pada saham second liner. Kemudian secara simultan Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), Return On Equity (ROE) dan Debt to Equity Ratio (DER) dalam analisa fundamental berpengaruh secara signifikan terhadap return investasi pada saham second liner.   Kata Kunci: Earning Per Share (EPS), Price to Earning Ratio (PER), Price to Book Value (PBV), Return On Equity (ROE), Debt to Equity Ratio (DER), Return Investasi Saham
Analysis of Income Tax Tariff Free Policy in Improving Compliance of MSME WPOPs in Manado City Poluakan, Angely Agnes; Kalangi, Lintje; Korompis, Claudia
Formosa Journal of Applied Sciences Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i1.13530

Abstract

This study aims to examine the implementation of the income tax rate exemption policy for individual taxpayers engaged in the MSME sector with gross income not exceeding Rp500,000,000, with the aim of increasing reporting compliance in the jurisdiction of KPP Pratama Manado. A qualitative approach is used in this research using descriptive qualitative methodology. The results of the study explain that the PPh tariff-free policy in PP No. 55 of 2022 socialized by KPP Pratama Manado really has an impact on the compliance ratio of annual tax return reporting for MSME WPOPs in Manado City. However, the impact has not been maximized enough, so that the growth of registered and reporting MSME WPOPs has not experienced a large change.
Co-Authors Khusnul Qotimah Lintje Kalangi Lintje Kalangi Poluakan, Angely Agnes