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All Journal AKUNTABILITAS JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal of Innovation in Business and Economics BALANCE: Economic, Business, Management and Accounting Journal Jurnal Akademi Akuntansi (JAA) Jurnal Inovasi Ekonomi Jurnal Abdidas Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdiraja Seminar Nasional Hasil Riset dan Pengabdian (SNHRP)
Achmad Syaiful Hidayat Anwar
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Jurnal Akademi Akuntansi (JAA)

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Monifa Yuliana Dwi Sandra; Achmad Syaiful Hidayat Anwar
Jurnal Akademi Akuntansi Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v1i1.6947

Abstract

This study aims to investigate the effect of Corporate Social Responsibility (CSR) and Capital Intensity on the level of tax avoidance. This research is an associative study, with the population of mining companies listed on the IDX from 2015 to 2017. The samplig technique is Purposive sampling, and obtained a total sample of 48 companies. The data studied is the secondary data, which is then tested by Multiple Linear Regression analysis. The results demonstrate that the two variables have a significance value (p-value) < α 0.05, both in simultaneous and partial tests. CSR has a coefficient of -0.818, meanwhile, Capital intensity has a coefficient of 0.484. Therefore, it can be concluded that Corporate Social Responsibility (CSR) has a significantly negative effect on the tax avoidance. The higher the level of CSR disclosure, the lower the practice of tax avoidance. In addition, Capital intensity proved to have a significantly positive effect on the tax avoidance. The higher the company's capital intensity, the higher the tax avoidance practice.
SISTEM PENGENDALIAN INTERNAL PENERIMAAN KAS (Studi Kasus Pada Cv Sekartika Jati Rencana) Hilaatul Mila Kusnia; Achmad Syaiful Hidayat Anwar; Mudrifah Mudrifah
Jurnal Akademi Akuntansi Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v3i2.13300

Abstract

The aim of this study was to assess the effectiveness of the internal cash control system conducted by CV Sekartika Jati Rencana. Internal control system is a procedure used by management as a monitoring tool that every policy has been carried out by all employees. The internal control system of cash receipts is used to maintain the company's wealth, especially cash. This study analyzes the internal control system of cash receipts applied by CV Sekartika Jati Rencana and compared with the theory of internal control systems proposed by the Committee of Sponsoring Organizations (COSO). The results of this study are all internal cash control systems implemented by the CV Sekartika Jati Rencana have been effectively proven by the form that has been numbered printed, each sales document has been printed in duplicate and checking periodically. But there are some internal control systems for cash receipts that are still not effective
Co-Authors Aprilian Kusuma Ningrum Endang Dwi Wahyuni Eny Suprapti Farhan Achmad Fajari Farhani Kautsar Nugraha Firda Ayu Amalia Ghina Harventy Gina Harventy Hilaatul Mila Kusnia Monifa Yuliana Dwi Sandra Mudrifah, Mudrifah Siti Zubaidah Tri Wahyu Oktavendi