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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Yulia Fitri
Syiah Kuala University
Economics, Econometrics & Finance Social Sciences

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PENGARUH KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KABUPATEN ACEH UTARA) Azia Kausarina; Nuraini Nuraini; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 2 (2021): Mei 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine the effect of service quality, tax sanctions and awareness by taxpayers on taxpayer compliance in paying land and building taxes. Data collection techniques in this study were carried out by distributing questionnaires containing statements with available alternative answers to Land and Building Taxpayers in North Aceh. The data analysis method used is multiple linear regression analysis. Research data processing is done by using SPSS software model for windows. The results of the study indicate that the variables of local government service quality, tax sanctions and taxpayer awareness simultaneously or partially have a significant and significant effect on taxpayer compliance in paying land and building taxes.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE DAN LABA SEBELUM PAJAK TERHADAP PEMILIHAN METODE AKUNTANSI PERSEDIAAN (STUDI EMPIRIS PADA PERUSAHAAN MANFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018) Yulia Fitri; Firzatullah Firzatullah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 5, No 4 (2020): November 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The goals of this examination are (1) to break down the impact of organization size on the decision of stock bookkeeping strategies, (2) to dissect the impact of monetary influence on the decision of inventory accounting methods (3) to investigate the impact of benefit before charge on the decision of inventory accounting methods (4) to examine the impact of size organization, monetary influence and benefit before charge on the determination of inventory accounting methods. This exploration is an experimental investigation led on assembling organizations recorded on the Indonesian stock trade during 2015-2018 and there are 78 organizat
PENGARUH DUKUNGAN MANAJEMEN PUNCAK, BUDAYA ORGANISASI, DAN KEMAMPUAN PENGGUNA SISTEM INFORMASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA PT. BANK ACEH SYARIAH KANTOR PUSAT OPERASIONAL Arif Muttaqin; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine and analyze the effect of top management support, organizational culture and the ability of users of information systems on the performance of accounting information systems at PT. Bank Aceh Syariah operational head office. This type of research is causal associative with census sampling method on 36 employees of PT. Bank Aceh Syariah KP. Operational. Data was collected using a questionnaire. The results of data analysis using multiple linear regression analysis techniques. The results of the study indicate that top management support and the ability of users of information systems partially have a significant effect on the performance of accounting information systems. Meanwhile, organizational culture partially has no effect on the performance of accounting information systems. However, simultaneously top management support, organizational culture and the ability of users of information systems have a significant effect on the performance of accounting information systems at PT. Bank Aceh Syariah KP. Operational (sig. 0.000 0.05). Therefore, the PT. Bank Aceh Syariah KP. Operations are expected to further improve the support of top management, the ability of users of information systems, and organizational culture in order to achieve good accounting information system performance.
PENGARUH SUSTAINABILITY DISCLOSURE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Shahara; Yulia Fitri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21191

Abstract

This study aims to examine the effect of sustainability disclosure on economic, environmental, social, and company size on stock prices. This research is a quantitative research. The research population is manufacturing companies listed on the IDX in 2020-2021, with a total population of 193 companies. The sampling method used is purposive sampling, with this method then obtained as many as 26 research samples. The research data uses secondary data obtained from financial report documentation and sustainability reports published on the Indonesia Stock Exchange web page. Analysis of the data used in the form of multiple linear regression using the SPSS 26 application. The results showed that the sustainability disclosure in the economic and social had no effect on stock prices. Meanwhile, the sustainability disclosure of environment and company size have an effect on stock prices.
The Effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on Whistleblowing Intention Yulia Fitri
Journal of Accounting Research, Organization and Economics Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.104 KB) | DOI: 10.24815/jaroe.v5i1.23473

Abstract

 This study aims to analyze the effect of Self-Efficacy, Seriousness Level of Violation, Professional Commitment, and Self-Awareness on the Intention of Whistleblowing at Bank Syariah Indonesia in Banda Aceh City. This study uses research subjects, namely employees at Bank Syariah Indonesia in Banda Aceh City, such as Regional Head Offices, Branch Offices, and Sub-Branch Offices. The hypothesis was tested on 80 respondents who were selected using the purposive sampling method. The data used are primary data with a questionnaire technique distributed directly to every BSI office in Banda Aceh City. The analytical method used is in the form of multiple linear regression served through SPSS 22. The hypothesis was carried out by partially and simultaneously testing with the following results: (1) Self-efficacy has no effect on Intention of Whistleblowing, (2) Seriousness Level of Violation has a positive effect on Intention of Whistleblowing, (3) Professional Commitment has a negative effect on the Intention of Whistleblowing, (4) Self Awareness has a negative effect on Intention of Whistleblowing, and (5) Self Efficacy, Seriousness Level of Violation, Professional Commitment, and Self Awareness simultaneously affect the Intention of Whistleblowing. 
Co-Authors Arif Muttaqin Azia Kausarina Dewi Shahara Firzatullah Firzatullah Nuraini A