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All Journal JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Jurnal Studi Komunikasi AL-IDARAH: JURNAL KEPENDIDIKAN ISLAM Jurnal Ilmiah Universitas Batanghari Jambi Zeta - Math Journal Jambura Journal of Mathematics FONDATIA Jurnal Komunikasi Profesional Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Square : Journal of Mathematics and Mathematics Education Jurnal Media Informatika Jurnal Ekonomi Transformasi Jurnal Riset Madrasah Ibtidaiyah (JURMIA) Gemakes: Jurnal Pengabdian Kepada Masyarakat Journal of Fundamental Mathematics and Applications (JFMA) Jurnal Akuntansi dan Keuangan Indonesia Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) Jurnal Multidisiplin West Science Indonesian Journal of Innovation Multidisipliner Research Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal Ekonomi, Manajemen, Akuntansi

Zulaikha Zulaikha

Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro

Author-ID : 3137002

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 89 Documents Claim Missing Document

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Kontrol Optimal pada Model Epidemi SEIQR dengan Tingkat Kejadian Standar Zulaikha, Zulaikha; Trisilowati, Trisilowati; Fadhilah, Intan
Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai-Nilai Islami) Vol 1 No 1 (2017): Prosiding SI MaNIs (Seminar Nasional Integrasi Matematika dan Nilai Islami )
Publisher : Mathematics Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.077 KB)

Penelitian ini dilakukan dengan modifikasi model epidemik SEIQR dengan tingkat kejadian standar dan kontrol optimal. Kontrol optimal dilakukan dengan menambahkan dua variabel kontrol yaitu usaha pengontrolan kontak langsung antara populasi rentan dengan populasi terinfeksi, dan pemberian obat pada populasi terinfeksi. Tujuan penelitian ini adalah untuk meminimumkan jumlah subpopulasi yang terinfeksi, jumlah subpopulasi laten, jumlah biaya edukasi dan biaya pemberian obat. Kondisi kontrol optimal pada penelitian ini diperoleh dengan menggunakan prinsip minimum Pontryagin. Selanjutnya, simulasi numerik dilakukan dengan metode Sweep Maju-Mundur untuk menunjukkan bagaimana pengaruh adanya kontrol terhadap model epidemik. Hasil penelitian yang dilakukan menunjukkan bahwa dengan adanya kontrol terlihat efektif dalam menekan jumlah pertumbuhan subpopulasi terinfeksi dengan subpopulasi laten.

Implementasi Kebijakan Keterbukaan Informasi Publik di Jawa Timur Tahun 2016 Zulaikha, Zulaikha; Paribrata, Agni Istighfar
Jurnal Studi Komunikasi Vol 1, No 2 (2017)
Publisher : Faculty of Communications Science, Dr. Soetomo University

The public information disclosure policy has entered its 7th year of implementation since it was enacted in 2008 and began to be implemented in 2010. As with other procedures, monitoring and evaluation are required in the application so that the policy implementation does not deviate from the expected. In this Jokowi administration era, the ideas to realise open government are getting closer to the support of the development of information technology. But how is it implemented in the area? This research wants to photograph the implementation of public information disclosure policy in East Java, consisting of 38 districts/municipalities and 56 units of regional apparatus. The results of this study indicate that for the district or city government, the implementation of this information disclosure policy has been an encouraging development, but not so with the Regional Device Work Unit. Likewise, the Information Management and Documentation Officer also experienced progress although there are still shortcomings in the implementation of its duties.

Loyalitas Konsumen JNE Surabaya: Korelasi antara Marketing Public Relations dan Kualitas Pelayanan Kurniawan, Krisna; Zulaikha, Zulaikha
Jurnal Komunikasi Profesional Vol 2, No 1 (2018)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

This research aims to know the influence of marketing public relation and service quality against customer loyalty at PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya. The variables used in this study i.e. marketing public relation, service quality, and customer loyalty. The population used in this study are all the consumers who use the service delivery on PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya.As for the sampling technique used was purposive sampling technique with the total sample as many as 140 respondents. In this research analysis technique used was multiple linear regression analysis. The test results showed that the variables consist of marketing public relation, service quality effect significantly to consumer loyalty on the PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya. These results indicate that the variable quality of service had a dominant influence on consumer loyalty against PT Tiki Jalur Nugraha Ekakurir (JNE) Surabaya. Keywords: marketing public relation, service quality, consumer loyalty

Presumptive Taxation Scheme: Its Impact On Tax Expense and Taxpayerâ€™s Compliance Zulaikha, Zulaikha; Basuki Hadiprajitno, Paulus Th.
The Indonesian Journal of Accounting Research Vol 20, No 1 (2017): IJAR January 2017
Publisher : The Indonesian Journal of Accounting Research

Abstract: The presumptive taxation scheme under the Government Regulation 46 of 2013 are available for certain taxpayers who earn income from the business with a gross turnover of no more than Rp4,8 billion per year. The regulations impose final income tax by 1% of the gross turnover. The objectives of this study are to examine the impact of the taxation scheme on the income tax expense of the cooperative taxpayers. Also, this study explores the taxpayer accounting capability, perceptions, and preferences to the Government Regulation No 46 of 2013 on their influence on the tax payer's voluntary compliance. Surveys collected the primary and secondary data used on 257cooperatives. There is six hypothesis, compare cooperative's tax expense tests the first means between the presumptive and the regular taxation scheme. Multiple regression tests the second hypothesis until the sixth. The results show that the tax expense averages based on presumptive scheme less than that is subject to the regular system.The findings also show that the sum of the potential government revenue from the presumptive scheme less than from the regulation system. Furthermore, taxpayers' perceptions of the presumptive taxation model and accounting capability of the taxpayers have positive impact significantly on their preference to the presumptive taxation model; and the taxpayers' perceptions, accounting capability, and the preference to the presumptive taxation model have positive impact significantly on their taxpayers' voluntary compliance. All hypothesis proposed is supported by the empirical evidence.Â Abstrak: Skema perpajakan menurut Pemerintah 46 tahun 2013 diperuntukkan bagi wajib pajak tertentu tertentu yaitu wajib pajak yang memperoleh peredaran bruto tidak lebih dari Rp4,8 miliar per tahun. Peraturan ini mengenakan pajak penghasilan pada wajib pajak tersebut sebesar sebesar 1% dari omset bruto yang bersifat final. Tujuan dari penelitian ini adalah untuk menguji dampak skema perpajakan tersebut pada beban pajak penghasilan wajib pajak koperasi. Selain itu, studi ini mengekplorasi kemampuan pembayar pajak, persepsi dan preferensi pengurus kopersi terhadap Peraturan Pemerintah No. 46 tahun 2013 dan pengaruhyna terhadap kepatuhan wajib pajak. Penelitian ini menggunakan data primer dan data sekunder yang dikumpulkan dalam survei terhadap 257 koperasi di Jawa Tengah. Ada enam hipotesis yang diajukan, yang pertama diuji dengan membandingkan cara-cara pengeluaran pajak koperasi antara skema pajak dengan skema final dan dan skema perpajakan reguler. Hipotesis kedua sampai keenam diuji dengan regresi berganda. Hasil penelitian menunjukkan bahwa beban pajak penghasilanÂ versi PP Nomor 46 2013 (presumptive system) lebih kecil dari pada beban yang dihitung dengan sistem reguler (UU Nomor 36 Tahun 2008). Hasil penelitian juga menunjukkan jumlah potensi penerimaan pemerintah dari skema Presumptive (dugaan) lebih kecil dari pada skema penghitungan berdasarkan UU nomor 36 tahun 2008. Lebih lanjut, temuan juga menunjukkan bahwa persepsi wajib pajak atas presumptive taxation model dan kemampuan akuntansi pembayar pajak memiliki dampak positif signifikan pada preferensi mereka terhadap presumptive taxation model; dan persepsi wajib pajak, kemampuan akuntansi, dan preferensi wajib pajak atasa presumptive taxation model memiliki dampak positif yang signifikan pada kepatuhan sukarelan wajib wajib pajak. Semua hipotesis yang diajukan terdukung secara empiris.

ANALISIS PENGUNGKAPAN EMISI GAS RUMAH KACA Prafitri, Anistia; Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 2, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aimes to examine the effect of environmental management system, company's environmental performance, company size, industry type, return on asset and leverage on the greenhouse gas emissions disclosures. The population are Â the agriculture, energy, transportation, base and chemical companies listed on the Stock Exchange in the year 2014-2015. Total samples used are 298 companies. Logistic regression is used to test the hypothesis. The results indicate that there is a positive and significant effect of Â the environmental management system, the company's environmental performance, company size, industry type, and leverage on the disclosures of greenhouse gas emissions, but return on asset donâ€™t have effect on them

ANALISIS FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014) Luke, Luke; Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 13, Nomor 1, Tahun 2016
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to examine empirically the effect of corporate social responsibility (CSR), return on asset (ROA), inventory intensity, and size of firm to tax aggressiveness. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2014. Sampling technique used was purposive sampling method. There were 190 companies that fulfilled the criteria of sampling. The result of this study showed that corporate social responsibility (CSR) and inventory intensity have negative significant influence to tax aggressivensess. Meanwhile, return on asset (ROA) and size of firm have positive significant relationship to tax aggressiveness.

PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL REPORTING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Zulaikha, Zulaikha
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This research aims to examine the influence of earnings management, managerial ownerships,and firm size on the corporate social responsibility disclosures. The samples of Â this study aremanufacturing firms listed in the Indonesia Stock Exchange in 2009-2011. The results showthat the managerial ownership and firm size significantly affect corporate social responsibilitydisclosures, however, eranings management does not. Based on the legitimacy theory, thesefindings support that the more managerial ownership and firm size so it will the more corporatesocial responsibility disclosures.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE GOVERNANCE PADA LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar dalam LQ-45 Bursa Efek Indonesia) Natalia, Petri; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.28 KB)

This study aims to analyze the factors that influence corporate governance disclosure in annual reports. The factors tested in this study are the independence of audit committees, firm size, profitability, leverage, and industry classification.Colleting data is using purposive sampling method to the companies listed in the LQ-45 Indonesian Stock Exchange during 2010-2011. A total of 78 companies in used as sample in this research. There are 93 items to detect broad disclosure of corporate governance disclosure.This research uses multiple regression were used to examine the factors that influence corporate governance disclosure. The results of this research showed that the independent variables that significantly affect the disclosure of corporate governance is the independence of the audit committee and industry classifications. However, firm size, profitability, leverage and showed no significant effect on corporate governance disclosure.

PENGARUH SIZE, LEVERAGE, PROFITABILITY, CAPITAL INTENSITY RATIO DAN KOMISARIS INDEPENDEN TERHADAP EFFECTIVE TAX RATE (ETR) Ardyansah, Danis; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.26 KB)

This study aims to examine the factors that affect the companyâ€™s effective tax rate. There are several factors used include size, leverage, profitability, capital intensity ratio and independent commissioners. The purpose of this study is to empirically examine whether the size, leverage, profitability, capital intensity ratio and independent commissioners affect the effective tax rate in manufacturing companies listed in Indonesia Stock Exchange.Population taken as the object of observation amounted to 148 manufacturing companies listed in Indonesia Stock Exchange in the periode 2010-2012. Determination of the sample was made by applying purposive sampling method and obtain a sample of 75 manufacturing companies based on certain cirteria.The results showed that the size and independent commissioners significant effect on the effective tax rate. While leverage, profitability and capital intensity ratio does not signifiacantly influence the effective tax rate. In this study, there are still many limitations and shortcomings namely the effect of independent variables on the dependent variable can only explain by 4.3%. Hence more independent variables are needed.

ANALISIS PENGENAAN PAJAK FINAL PERUSAHAAN JASA KONSTRUKSI (Studi Kasus pada Perusahaan Jasa Konstruksi di BEI Periode Tahun 2009-2011) Novitasari, R. A. Annisa; Zulaikha, Zulaikha
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.181 KB)

This research is a case study to analyze the final tax on construction services company listed on the Indonesia Stock Exchange (BEI), are PT. Adhi Karya and PT. Wijaya Karya. The purpose of the study is to determine whether the calculation of corporate income tax liability is in accordance with Government Regulation No. 51 of 2008 jo. Government Regulation No. 40 of 2009 and Act No. 36 of 2008 as well as whether the final taxation of construction company on the Stock Exchange in the tax burden more onerous or otherwise payable outstanding tax burden becomes lighter. Data from this study were obtained from the financial statements and annual reports of construction services company taken from the IDX website. Determination of the sample of this study is fiscal year 2009-2011. The method of analysis used in this research is descriptive quantitative by using different test t-test. The research concludes that the corporate income tax calculations are in accordance with applicable regulations, and the calculation of the final tax burden is higher than the tax burden is not final. It is more burdensome in the income tax liability payable primarily Taxpayers can no longer compensate for the loss the previous year and did not fulfill the principle of fairness in taxation. But the final rates further simplify the calculation and simplify the delivery of income tax.

Co-Authors Abror, Dhimam Adela iga Fapila Adha, Yusi Kesuma \ Adhitya Reza Kurniawan, Adhitya Reza Adi Putri Nur Rohmah Adiningtyas, Rachmatika Aglista Ramadhanty Agni Istighfar Paribrata, Agni Istighfar Ahmad Reza Dwi Permana Ajeng Primasari Alfarabi, Aries Cahya Alvian Adhiprasetya Amalo, Vicoas Trisula Bhakti Aminah Andani, Meri Teri Anggit Tri Retnoningtyas Ani Nur Aeni, Ani Nur Annisa Devi Lestari Aprilianto, Arief Rezky Arif Nugraha Arif Rahman Arisanti, Riska Athira Salsabila Aulia Rizki Arjanggie Ayu Primasari Azka Mohammad Bachrul Amiq Danis Ardyansah Dewi Purnamasari, Mahardika Karunia Dewi Setyoningrum Dwinita Wulandari Faishal Rasyid Muzakki Farhan Ramadhan Farida Farida Firna Sayyidatul Qurroh 'Aini Fitra Rahmadi Ibrahim Fitriyah, Aini Fuadi, Maulana Misbahul Gunadi, Radila Putri Hana Pratiwi Burhan hardiansyah, bagus Harliantara Harliantara Hashemi Rodhian Hanum Howay, Fenelon Huriyah Huriyah, Huriyah Husni Mubarok Ibrahim Rabbani Ilham Papahan Ilmi, Ahmad Zainal Indrayanti, Erlin Intan Fadhilah, Intan Intan Ratna Pratiwi Jeska Almira Indyanti Khoirunnisa Heristin Kurniawan, Krisna Kurniawan, Krisna Luke, Luke Mabruri, Mabruri Maella, Nur’annafi Farni Syam Mafulah, Nita Maghfuroh, Mazkiyah Mia Selvina Mohammad Danu Bachtiar Muhammad Zico Muhammad, Yuzril Fadhil Nabillah, Dinda Tara Nadya Talitha Niko Ariston Depari Norasia, Yolanda Nugraha, Fauzan Ramdhan Nur Gandhi Mahesti Nurnannafi Farni Syam Maella NURUL HIKMAH Nur’annafi Farni Syam Maella Nutfi Rizki Hertina Paojan, Ahmad Paulus Basuki Hadiprajitno Petri Natalia Prafitri, Anistia Prasetyo, Iwan Joko Putriani, Lisa Qurroh 'Aini, Firna Sayyidatul R. A. Annisa Novitasari Rahayu Sulistiyani Rahmi Muharrina, Cut Rauhillah, Siti Redi Panuju, Redi Regina Indraswari Susmitha Rika Juli Arta Rointan Silalahi Sari, Reny Kartika Selina Aulia Azahra Setyawan, Cahya Edi Shela Nur Fajriya Siti Azizah Sofiati SRI ASTUTIK Suntoro Suntoro Supriyatna, Dede Syam Maella, Nur’annafi Farni Sylvia, Ardheana Mega Tafrikan, Mohamad Theresia Fanny Lia Hanbo Tri Widyastuti Trisilowati Trisilowati, Trisilowati Tulmira, Julia Umar, Marwa Widianto, Didik Sugeng widiarto, Didik Sugeng Yarah, Saufa

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