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All Journal BJRM (Bongaya Journal of Research in Management) Al-Buhuts (e-journal) Akuntansi'45 EKONOMIKA45 Insan Cita Bongaya Research Journal
Dwi Yana Amalia Sari Fala
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Humanities Economics, Econometrics & Finance Education

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Analisis Perbandingan Reaksi Investor Sebelum Dan Sesudah Pengumuman Indonesia Sustainability Reporting Awards (ISRA) Dwi Yana Amalia Sari Fala; Septy Indra Santoso; Ariska Amanda
Al-Buhuts Vol. 14 No. 02 (2018): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.969 KB) | DOI: 10.30603/ab.v14i01.468

Abstract

The purpose of this research to analyze the reaction of investors, as measuring by differences in abnormal returns and trading volume activity before and after the announcement of Indonesia sustainability reporting awards in 2016. Using purposive sampling method was obtained Sample of research 10 companies with observation for three days before and three days after announcement. The Hypothesis testing used paired sample t-test. Results of the first hypothesis testing show that happen differences abnormal return before and after the announcement of Indonesia sustainability reporting awards but not significant, testing the second hypothesis too shows that are differences in trading volume activity before and after the announcement of Indonesia sustainability reporting awards but not significant.
Pengaruh Sistem Perpajakan, Keadilan Pajak, Love Of Money, Diskriminasi Pajak, Teknologi dan Informasi Perpajakan terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak Putri Kharisma Mochtar; Dwi Yana Amalia Sari Fala; Irfan Zam Zam
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2624

Abstract

The objectives of this study are: To analyze the effect of the taxation system, tax justice, love of money, tax discrimination, technology and tax information on the perception of individual taxpayers regarding the ethics of embezzlement. The population used in this study were all individual taxpayers registered at KPP Pratama Ternate. Sample withdrawal based on simple random sampling. Based on Slovin's calculation, the sample size was 362 respondents. The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The method used is Multiple Linear Regression Analysis. The results of this study indicate that the Taxation System has no effect on the perception of individual taxpayers regarding the ethics of tax evasion, while Tax Justice, Love Of Money, Tax Discrimination, Technology and Tax Information affect the perception of individual taxpayers regarding the ethics of tax evasion.
Analisis Perbandingan Kinerja Keuangan Bank Konvensional dan Bank Syariah Norfa A. Yusuf; Prof. Dr. Rusman Soleman; Dwi Yana Amalia Sari Fala
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2625

Abstract

The objectives of this study are: To analyze the comparison of the financial performance of conventional banks and Islamic banks. The population used in this study were 10 conventional banks and Islamic banks registered with the Financial Services Authority (OJK). The type of data used in this study is quantitative data and data analysis using the SPSS 25 application. The methods used are descriptive statistical analysis, independent sample t-test and mann whitney test. The results of this study indicate that there are significant differences that can be identified between the financial performance of conventional banks and Islamic banks in the CAR, and NPL variables, while in the ROA, and LDR variables there is no difference.
Pengaruh Moderasi Emotional Quotient Dan Komitmen Organisasi Terhadap Konflik Peran Dan Kinerja Auditor (Studi Kasus Pada BPK Perwakilan Dan BPKP Provinsi Maluku Utara) Dwi Yana Amalia Sari Fala; Meliana
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.44

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Konflik Peran terhadap Kinerja Auditor, dan menguji pengaruh moderasi Emotional Quotient terhadap hubungan antara Konflik Peran dan Kinerja Auditor, serta menguji pengaruh moderasi Komitmen Organisasi terhadap hubungan antara Konflik Peran dan Kinerja Auditor. Populasi dalam penelitian adalah seluruh auditor di lingkungan BPK Perwakilan dan BPKP Provinsi Maluku Utara. Sampel sebanyak 40 responden dalam penelitian ini diambil menggunakan teknik sensus. Teknik pengumpulan data berupa survei melalui penyebaran kuesioner dan Analisis Jalur (Path Analysis) digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa Konflik peran berpengaruh positif terhadap Kinerja Auditor. Emotional Quotient memoderasi (memperlemah) hubungan antara Konflik Peran dan Kinerja Auditor. Sementara, Komitmen Organisasi tidak mampu memoderasi hubungan antara Konflik Peran dan Kinerja Auditor. Kata Kunci: Kinerja Auditor; Konflik Peran; Emotional Quotient; Komitmen Organisasi
Pengungkapan Manajemen Risiko, Kepemilikan Manajerial Dan Kepemilikan Institusional terhadap Nilai Perusahaan Melalui Kinerja Keuangan Aprilia Indah Mlia Wati Malik; Dwi Yana Amalia Sari Fala; Herman Darwis
BJRM (Bongaya Journal of Research in Management) Vol. 7 No. 2 (2024): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v7i2.617

Abstract

This research aims to examine the direct influence of the variables Risk Management Disclosure, Managerial Ownership and Institutional Ownership on Company Value. And test the indirect influence of the Risk Management Disclosure, Managerial Ownership and Institutional Ownership variables on Company Value through Financial Performance in the Indonesian Banking Industry. The population in this study amounted to 47 banking industries. By using the purposive sampling method, a sample of 8 companies was obtained. The data testing methods used are Panel Data Regression Analysis and Path Analysis. The results of this research indicate that Risk Management Disclosure, Managerial Ownership and Institutional Ownership have a direct effect on Company Value. Then Disclosure of Risk Management and Institutional Ownership indirectly influences Company Value through Financial Performance in the Indonesian Banking Industry. Meanwhile, Managerial Ownership has no effect on Company Value through Financial Performance in the Indonesian banking industry.
Pengaruh Insentif Pajak Kendaraan Bermotor Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Selama Masa Pandemi Covid 19 Novianti Syarif; Amin Dara; Dwi Yana Amalia Sari Fala
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1842

Abstract

The purposes of this study are: (1) To analyze the effect of vehicle tax incentives on vehicle taxpayer compliance during the covid 19 pandemic and (2) To analyze the effect of service quality on vehicle taxpayer compliance during the covid 19 pandemic. The object of this study is a vehicle taxpayer registered at the Ternate City SAMSAT office. This type of research is quantitative research. The analytical model used in this study is multiple linear regression analysis using Smart PLS. Based on the results of the study, the results showed that (1) Vehicle tax incentives had an effect on vehicle taxpayer compliance during the covid 19 pandemic and (2) Service Quality had an effect on vehicle taxpayer compliance during the covid 19 pandemic.
Co-Authors Amin Dara Aprilia Indah Mlia Wati Malik Ariska Amanda Herman Darwis Meliana Norfa A. Yusuf Novianti Syarif Prof. Dr. Rusman Soleman Putri Kharisma Mochtar Septy Indra Santoso Zamzam, Irfan