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All Journal JURNAL INTEGRASI JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

Ely Kartikaningdyah

Politeknik Negeri Batam

Author-ID : 3412464

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 12 Documents Claim Missing Document

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Articles

Title

The Influence of Motivation, Voice Behavior and Work Engagement of the Individual Performance at Islamic Bank Ely Kartikaningdyah; Randa Okta Surya
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study discusses the problems frequently experienced by human resource managers in improving the performance of individual employees at Islamic banks. In this regard has been expressed by the fact that the need for human resources (HR) at Islamic banks much needed especially qualified individual performance. This study purpose to prove that the behavior of sound, employee engagement and motivation have an influence on the performance of the individual in Islamic banks. The method used is quantitative approach with a simple linear regression analysis to prove the independent variable (sound behavior, work engagement and motivation) have an influence on the dependent variable (performance of individuals). The sample used in this study is limited to the existing Islamic banks. The results of this study can be used as a reference for HR managers at companies, especially in the banking sector. For further research is expected to add to the object and the amount of sample, is not limited to only Islamic banks but coupled with commercial banks (conventional).

Pengaruh Tax Avoidance dan Board Diversity terhadap Kinerja Perusahaan dalam Perspektif Corporate Governance Ely Kartikaningdyah; Resty Natalia Putri
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to analyze the impact of tax avoidance and board diversity on corporate performance in the perspective of corporate governance. The research was conducted for non-financial firms listed on the Indonesia Stock Exchange period 2010 to 2013.In this research, tax avoidance is measured by Cash Effective Tax Rate (CETR), board diversity is measured by 3 proxies, i.e. age, educational background and tenure of the board of directors, and the performance of the company is measured by the Tobin’s Q ratio. Analysis of panel data with fixed effects model was used to analyze the influence of independent variables and the dependent variable. The results of this study indicate that the tax avoidance negatively affects the corporate performance and board diversity not affects the corporate performance.

The Dividend Tax Effect on Share Price on Companies in Indonesia Stock Exchange Ely Kartikaningdyah; Dudi Aditya
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to analyze the effect of tax dividend on share price. The research was conducted for non-financial firms on Kompas 100 category listed on the Indonesia Stock Exchange period 2007 to 2014. In this research share price is measured by price earning ratio, tax dividend by tax rate on Indonesia Tax Law, and dividend policy by dividend payout ratio. Analysis of panel data with random effect model was used to analyze the influence of independent variable and the dependent variable. The result of this study indicate that the tax dividend has an effects to the share price with controlled by dividend policy.

Purchase Request through Epicor System in Manufacturing Company Ely Kartikaningdyah; Agustina Agustina
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307268

Purchase transaction is the most often performed transaction to fulfill the needs in a company. Company’s needs shall be processed to be bought if purchase requisition for required items/services already be performed. This research aims to know the purchase requisition at sample company in terms of fulfilling the needs of the company which the procedure is carried out online through Epicor10 Environment system. Data collection methods used are interviews, direct observation, and literature reviews. Data obtained includes organizational structure, purchase requisition procedure, other various documents, and functions related to purchase requisition procedure. The result of this research shows that purchase requisition procedure applied by company has done fairly well, but there are some weaknesses in applying procedure. As for some of these weaknesses are no standards to create part number to register items or services to the system and multiple positioning causing inefficiency in purchase requisition procedure. It is recommended for the company to create clear standards, so that items or services needed can be processed easily and purchase requisition procedure is not obstructed by multi positioning.

Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness Dwi Lestari; Ely Kartikaningdyah
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels Ely Kartikaningdyah; R. Qinanti Nuzurawan
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.

Co-Authors Agustina Agustina Barcha Handal Sakti Dudi Aditya Dwi Lestari Fatimah Rima Ramadhani Jeanet Christanty Evans R. Qinanti Nuzurawan Randa Okta Surya Resty Natalia Putri Siska Octaviani Titin Sumarni

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