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All Journal Journal of Auditing, Finance, and Forensic Accounting Fokus Ekonomi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Penelitian Ekonomi Akuntansi (JENSI) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Abdi Masyarakat Indonesia Jurnal Abdimas Kartika Wijayakusuma JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) JCOMENT (Journal of Community Empowerment) Jurnal Akuntansi dan Keuangan Journal of Trends Economics and Accounting Research Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Waisya : Jurnal Ekonomi Hindu Innovative: Journal Of Social Science Research Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Riset Manajemen dan Akuntansi ZEBMAR
Defel Septian
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI KASUS SKPD KABUPATEN LOMBOK TIMUR) M. Pirman Hartadi; Dewa Ayu Oki Astarini; Defel Septian
Zentrum Economic, Business, Management, Accounting Research Vol. 1 No. 1 (2023): ZEBMAR, December 2023
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/92b9b621

Abstract

Regional government financial reports are a form of government accountability for the use of public funds. Financial reports presented by local governments must be of high quality because there are many parties who rely on financial information with different uses. The aim of this research is to determine the influence of human resource competence, use of technology and internal control systems on the quality of the East Lombok district government's financial reports. The data collection method in this research is a questionnaire method using a sample of 44 respondents with a sampling technique, namely the simple random sampling method. Based on the results of data analysis using the SPSS 25 data processing program, it shows that human resource competency has no significant effect on the quality of financial reports, the use of information technology has a significant positive effect on the quality of financial reports, and the internal control system has no significant effect on the quality of financial reports.
Determinan Tax Avoidance (Studi kasus perusahaan farmasi yang terdaftar di Bursa Efek Indonesia) Periode 2018 - 2022 Ahmad Brilliant Wardani; Defel Septian; R Ayu Ida Aryani
Zentrum Economic, Business, Management, Accounting Research Vol. 2 No. 3 (2024): ZEBMAR, September 2024
Publisher : Zentrum Multi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69657/ysm7fx90

Abstract

Taxes are a source of cash revenue to help finance general and economic expenditure for the country. The aim of this research is to test and analyze whether financial ratios measured using the quick ratio, DAR, ROA, and TATO have an influence on tax avoidance in pharmaceutical companies listed on the Indonesia stock exchange. The method used in this research is a quantitative technique using the classical assumption test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multicollinearity test, heteroscedasticity test, autocorrelation test, data hypothesis testing using the determinant coefficient test, multiple linier regression analysis, t-test, and f-test. The results of this research show that have the liquidity ratio, profitability rasio and activity ratio have no influence on tax avoidance, while the leverage rasio does influence tax avoidance.
Co-Authors Abda Abda Adiningtyas Sulistyaputri Ahmad Brilliant Wardani Alfian Sayuti Alfian Sayuti alfian, alfian sayuti Arie Cahyani Astawan, Wanda Januar Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Dewa Ayu Oki Astarini Eka Surya Saputra Farha Febrianti, Vina Gozin Najah Rusyada Ika Putri Fitri Ajiani Ikang Murapi Ikang Murapi Ikang Murapi Indra Lanang Jati Ismiati - Johan Ardiansyah Juliana Palit Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa khairunnisa Komala, Rina Lalu Yayan Ardiansyah Lalu Yayan Ardiansyah Lanang Sakti Lestari, Ayu Ambang M. Pirman Hartadi Melati Rosa Nensi Melati Rosanensi Muhammad Haris Nasri Muliani Muliani Muliani Muliani, Muliani Nabila, Fitri Ni Ketut Sriwinarti Ni Putu Diana PD Ni Putu Diana Purnami Dewi Ni Putu Diana Purnami Dewi Ni Putu Karinina Febriyanty Nukman Nurhayati Nurhayati Paradisa Sukma Prayoga Dharma Suintara R. Ayu Ida Aryani Raden Ayu Ida Aryani Rahman Prasetyo Rahmiati, Baiq Fitria Rani, Dewi Rina Komala Rivan Gunawan Rizky Raharjo Satria Dwiyana, Fernando Yogha Shifa Intan Lestari Sintiani, Putu Della Siti Zohrah Indah Mahartati Sukanty, Ni Made Wiasty Teti Kurniawati Wajhi Syifa Wahusnul Khatimah Wani, Yeti Mariska Widia Febriana Widia Febriana Widia Febrianti Windasari Windasari Windasari Windasari, Windasari Wira Hendri Yunita, Lina