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All Journal Diponegoro Journal of Accounting JEJAK Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fokus Ekonomi Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal Masyarakat Merdeka (JMM) JURNAL MANAJEMEN BISNIS Jurnal REP (Riset Ekonomi Pembangunan) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Neraca Manajemen, Akuntansi, dan Ekonomi Tax Accounting Applied Journal
Dul Muid
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALYSIS OF THE INFLUENCE OF WORKING CAPITAL ASSETS AND FIXED ASSETS ON COMPANY PROFITABILITY (Study on Construction Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period) Quatrinasa, Daru; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 2, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of working capital and fixed assets on company profits from construction companies listed on the Indonesia Stock Exchange in 2019-2021. This study aims to find empirical evidence regarding working capital. (Working Capital) and fixed assets (Fixed Assets) on company profits or profitability, so that they can provide views to company management or to investors and stakeholders to find out relevant accounting information regarding company profits or profitability in financial reports.The research method used in this study was a quantitative approach with a population of 62 construction companies and 22 construction companies were taken as research samples. The data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) which is used as the research sample. The analysis technique used is multiple linear regression.The results of testing the hypothesis stated that the working capital variable and the correlation between working capital and fixed assets had a positive effect on company profits or profitability, while this study found that fixed assets (Fixed Assets) had a negative effect on company profits or profitability.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Habibi, Masandy Muhammad Rais; Muid, Dul
Diponegoro Journal of Accounting Volume 13, Nomor 3, Tahun 2024
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance on the company's capital structure. Good corporate governance is measured by the size of the board of directors, independent commissioners, institutional ownership, managerial ownership and audit committee, and capital structure is measured by the ROA and ROE. Good corporate governance is a concept based on agency theory which is expected to reduce agency conflicts and optimize company funding.This research is a quantitative research with secondary data taken by documentation technique. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. Samples taken by purposive sampling amounted to 45 companies. The analytical method in this study uses multiple linear regression analysis with the help of the SPSS 25 program.The results of this research indicate that the number of board of directors has a positive effect on financial performance (ROA). Meanwhile, the audit committee has a significant positive effect on financial performance (ROA). Independent commissioners and institutional ownership have no positive and insignificant effect on financial performance (ROA). Managerial ownership has a negative and significant effect on financial performance (ROA). The board of directors, managerial ownership, and audit committee have a positive and significant effect on financial performance (ROE). Independent Commissioners have a negative and significant influence on financial performance (ROE). Institutional ownership does not have a positive effect on financial performance (ROE).
The Influence Of Managerial Ownership, Return On Assets, Company Size, And Debt To Equity On Company Value: (Case Study On Financials Sector Companies For The 2021-2022 Period) Nugroho, Raffindra Gustriadhi; Muid, Dul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2259

Abstract

The background of the problem in this study is that the company is still unable to increase profits continuously which results in the company’s value still often decreasing. This study aims to determine the effect of Managerial Ownership, Return on Assets (ROA), Company Size, and Debt to Equity Ratio (DER) on Company Value in Indonesia on financial sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. The purposive sampling method was used in this study to select company samples that fit the criteria in the study with a total of 50 samples. The result of analysis that has been conducted in this study show that managerial ownership cannot affect the value of the company, while return on assets (ROA) and debt to equity ratio (DER) have positive influence on company value. Which can be interpreted that every increase in return on assets (ROA) and debt to equity ratio (DER) then the company’s value will also increase. In addition, it was found that the size of the company has a negative influence on the value of the company, so that every time the size of the company increases, the value of the company decreases.
PENGARUH PENGETAHUAN PAJAK, SIKAP RASIONAL, DAN GENDER TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI : (Studi pada Wajib Pajak Orang Pribadi PT Starlight Garment Semarang) Yuniarti, Aulia Tri; Muid, Dul
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i7.11479

Abstract

Tax are a major source of government revenue and play a significant role for the country. This study aims to examine the effect of tax knowledge, rational attitude, and gender on individual taxpayer compliance at PT Starlight Garment Semarang. The research uses quantitative method with data collected through an online questionnaires distributed to 82 respondents at PT Starlight Garment Semarang. Determination of the sample uses probability sampling technique wich gives each respondents an equal opportunities of being selected. The data analysis technique is multiple linear regression using SPSS 25 application. The result of the research show that the independent variable: tax knowledge has a significance value of 0,000 < 0,05, rational attitude has a significance value of 0,000 < 0,05, and gender has a significance value of 0,385 > 0,05 in relation to the dependent variable: taxpayer compliance. This research concludes that tax knowledge and rational attitude have a significant effect on the taxpayer compliance,while gender has no significant effect on the taxpayer compliance.
Pengaruh Rasio Leverage, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur BEI Tahun 2019-2021 Zakaria, Muh Azhar; Muid, Dul
JEMAP Vol 7, No 2: Oktober 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i2.10805

Abstract

The economic aspect that greatly impacts the income and revenue of the state is taxes. The practice of reducing or minimizing the tax burden carried out in accordance with tax regulations and laws is called Tax Avoidance. The purpose of this study is to examine whether there is a relationship between leverage (DER), managerial ownership and institutional ownership on tax evasion.  This study uses a purposive sampling method, a quantitative approach and uses secondary data by collecting data on manufacturing companies in the various industrial sectors for the 2019-2021 period on the IDX.The results of this study prove that the leverage ratio (DER) has no significant effect on tax avoidance. Managerial ownership has no significant effect on tax avoidance and institutional ownership has a positive effect on tax avoidance. Data analysis used in this study was carried out using Statistical Package for Social Science (SPSS) version 26. This study used a sample of 63 data from 21 manufacturing companies in the various industrial sectors from 2019 to 2021
The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue: (Case Study of KPP Pratama Boyolali) Tjandra, Ronowati; Fajri, Ul'Ulya Zuhrufi; Muid, Dul; Astuti, Ratna Puji
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6698

Abstract

This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations and provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive model and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.
The Influence Of Managerial Ownership, Return On Assets, Company Size, And Debt To Equity On Company Value: (Case Study On Financials Sector Companies For The 2021-2022 Period) Nugroho, Raffindra Gustriadhi; Muid, Dul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2259

Abstract

The background of the problem in this study is that the company is still unable to increase profits continuously which results in the company’s value still often decreasing. This study aims to determine the effect of Managerial Ownership, Return on Assets (ROA), Company Size, and Debt to Equity Ratio (DER) on Company Value in Indonesia on financial sector companies listed on the Indonesia Stock Exchange for the 2021-2022 period. The purposive sampling method was used in this study to select company samples that fit the criteria in the study with a total of 50 samples. The result of analysis that has been conducted in this study show that managerial ownership cannot affect the value of the company, while return on assets (ROA) and debt to equity ratio (DER) have positive influence on company value. Which can be interpreted that every increase in return on assets (ROA) and debt to equity ratio (DER) then the company’s value will also increase. In addition, it was found that the size of the company has a negative influence on the value of the company, so that every time the size of the company increases, the value of the company decreases.
Penguatan Soft Skills Dalam Pembekalan Program Pendidikan Kecakapan Kerja (Lembaga Pelatihan dan Kursus BELVA) Wahyuningsih, Panca; Luhgiatno, Luhgiatno; Adi, Daniel Kartika; Muid, Dul
JMM - Jurnal Masyarakat Merdeka Vol 5, No 1 (2022): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v5i1.106

Abstract

Pada era persaingan dunia kerja saat ini, banyak perusahaan yang mencari pekerja tidak hanya mampu dalam hal hard skills namun juga mampu dalam soft skills. Pengabdian ini dilaksanakan di LPK Belva dengan jumlah peserta sebanyak 75 orang. Pelatihan terdiri dari 2 tahapan penting yakni tahapan ceramah atau penginformasian tentang konsep soft skills dan tahapan kedua yakni studi kasus permasalahan di tempat kerja. Di akhir sesi para peserta pelatihan memberikan kritik dan saran agar pengabdian ini lebih baik kedepannya.
Manajemen Laba, Pengungkapan Lingkungan Perusahaan dan Mekanisme Tata Kelola Perusahaan Machmuddah, Zaky; Syafruddin, Muchamad; Muid, Dul; Utomo, St. Dwiarso
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.6559

Abstract

The purpose of this study is to examine the effect of earnings management on corporate environmental disclosure with corporate governance mechanisms as a moderating variable. Population of this study is all companies listed in Indonesian Stock Exchange between 2008 and 2011. The samples size is 61 companies or 144 annual reports selected by using purposive sampling method. The data was analysed by employing multiple regression method. The result of this study demonstrated that earnings management significantly affected corporate environmental disclosure. Corporate governance mechanisms represented by proportion of independent board of directors and the number of audit committees moderated the effect of earnings management on corporate environmental disclosure. Meanwhile, the number of board of directors meetings and the number of audit committees meetings did not moderate the effect of earnings management on corporate environmental disclosure. The practical implication of this study is that the government needs to propuse a policy to reduce opportunistic action of managers in order to optimize shareholders and stakeholders decision making process
ETHICAL PERCEPTIONS OF TAX ACCOUNTING AND LOGISTICS ADMINISTRATION MANAGEMENT STUDENTS TOWARDS TAX EVASION Zafira, Hanifah; Muid, Dul; Wardhani, Dian Kusuma
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.19139

Abstract

This study observed the perceptions of tax accounting and logistics administration management students at the Diponegoro University Vocational School. These two groups of respondents were compared to find out if their perceptions of tax evasion differed as measured using perspectives on tax justice, tax system, and discrimination. This study used a survey method of respondents. The sampling method in this survey is purposive sampling. The analytical methods used for this study were pearson correlation for validity, cronbach alpha for reliability, one sample Kolmogorov-Smirnov for normality, and independent sample T-test for hypothesis testing. The results of this study show that there are differences in ethical perceptions of tax accounting and logistics administration management students towards tax evasion. Based on the average analysis, tax accounting students are more opposed to tax evasion than logistics administration management students. According to the perception of tax accounting students, tax evasion is unethical to do, while the perception of logistics management students they still doubt whether tax evasion is ethical to do or not. 
Co-Authors Adi, Daniel Kartika Adrian, Rebecca Nicole Agnes Denira Gusti Agung Hendratmoko Angela Deananda Putri Budiastuti Anggie Noor Rachmad Anisa Alfiarini Anisa, Nurul Asthari Oliviana Audrey Santoso, Jessica Ayu Septiani B Ivanno Eka P Bahtera Afrikani Sri Wuri Handayani Benrindang Latusura Bimo Wahyu Adi Brilian Ayu Kartikasari Cita Ratna Setyamurti Daniel Bouman Hasurungan Sinaga Deo Novrin Hasiholan Damanik Dhena Alinda Milenia Dian Kusuma Wardhani Dwi Fajar Febrianto Eqy Refiyanto Espi Noviyani Evans Manurung Fajri, Ul'Ulya Zuhrufi Felicia Destiyuanita Fendra Deva Mahendra Floppysta, Floppysta Habibi, Masandy Muhammad Rais Hadi Sasana Hafiz Gavra Niranda Hamdani Hamzah Hamzah Hastarini Dwi Atmanti Hilda Maulida Ichsan Pamungkas Indiferent Sudjatna, Indiferent Joshua Bram Karima Anisa Safitri Khairul Adhi Fiandri Machmuddah, Zaky Maulana Syaiful Haq, Maulana Syaiful Merdeka, Niki Agni Eka Putra Mohamad Zidane Ramadhan Muchamad Syafruddin Muhammad Zain Satria Atmaja Nabella Aprilia Suma Naufal Ade Septianto Nova Setya Fernanda Nugroho, Raffindra Gustriadhi Omar Rasyid Abdalla Pambayun, Brillian Tania Sekar Panca Wahyuningsih Pandu Imam Nugroho Pepin Nur Dhiansyah Prasetya, Gustivo Prastomo, Nikku Dwiky Quatrinasa, Daru Rachman Aviv Rahmadani Aji Putra Rahminawati Ilma Rakai Wastu Demos Ramanda Yura Wiradharma Randy Yosua Immanuel Ratna Puji Astuti, Ratna Puji Renaldi Alfarasi Renas Adi Nugroho Rika Fitriyani Wardiman Rio Ariesta Heditya Rizky Amalia Wardhani Rizky Novananda Fauzan Hasibuan Rizky Wijayanti Ronowati Tjandra, Ronowati Rowina Kartika Putri Ryaas Mahardika Muhammad Sayogya Notohatmodjo St. Dwiarso Utomo, St. Dwiarso Sugiharto Taufik Anggara Titus Bayu Santoso Tri Jatmiko Wahyu Prabowo Vido Agnova Vina Afidatul Maula Yahya Ayyasy Yuniarti, Aulia Tri Zafira, Hanifah Zahrah, Fatimah Zakaria, Muh Azhar