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All Journal Jurnal Mirai Management AkMen JURNAL ILMIAH Patria Artha Journal of Accounting Dan Financial Reporting YUME : Journal of Management Jurnal Edueco Jurnal Akuntansi Kompetif Journal of Economic, Public, and Accounting (JEPA) Tangible Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Paradoks : Jurnal Ilmu Ekonomi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Kemitraan Responsif untuk Aksi Inovatif dan Pengabdian Masyarakat
Risa Rukmana
Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Journal : AkMen JURNAL ILMIAH

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PENGARUH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP KUALITAS LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Risa Rukmana
AkMen JURNAL ILMIAH Vol 14 No 3 (2017): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aimed to examine the effect of the application of International Financial Reporting Standards (IFRS) and the quality of earnings to see how companies audited by the BIG 4 and KAP KAP Foreign Affiliates as moderating variables. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2009-2014. Hypothesis testing is done by multiple regression test. The results showed no significant effect of adoption of IFRS by the quality of earnings. That is, after the adoption of IFRS did not make the quality of earnings reported by companies is increasing. Quality audits as an independent profession is also not proven to provide better impact after implementation of IFRS with earnings quality.
Efektivitas dan kontribusi penerimaan pajak hotel terhadap pendapatan asli daerah kota Makassar tahun (2015-2019) Risa Rukmana; Raodatul Jannah; Nurlaila Hasmi
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1698

Abstract

The purpose of this study is to determine the effectiveness and contribution of hotel taxes to local revenue at the Office of the Regional Revenue Service of Makassar City. The type of data used is qualitative data and quantitative data. The data sources used are primary and secondary data. Methods of data collection using interviews and observations related to research. The research was analyzed using quantitative descriptive analysis method. The result of the research is that the level of effectiveness and contribution of hotel taxes in 2015-2019 can be said to be "less effective". Meanwhile, the contribution of hotel taxes in 2015-2019 has contributed well to the regional revenue (PAD) of Makassar City so that it affects the amount of local revenue received
Co-Authors A. Mulia Saleh A. Rahman, Fatmawati Aditiya, Roby Afriyani Afriyani Dewi ANGGRAENI Dwi Marlina Wijayanti Fera Aprilia Frisky Jeremy Kasingku Haedar, Nurfatwa Hardiyanto Jauhari, Yustika Khaeruddin, Faizah Muflikhah, Itsna Nurhidayah Nurlaila Hasmi Rahayu Alkam Ramlah Ramlah Rani, Ananda Raodahtul Jannah Odha Raodatul Jannah Saleh, Andi Mulia Samsinar Samsinar Sarinah Sarinah Seppa, Yusi Irensi Shakila Julia Rahayu St. Ramlah Suriani Surianto, Nurul Maghfirah Tenri Mangindara, A Wijayanti, Dwi Marlina