Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Minda Baharu Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis
Winanda Wahana Warga Dalam
Politeknik Negeri Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

 1 
Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Mahasiswa pada Mata Kuliah Auditing di Politeknik Negeri Batam Winanda Wahana Warga Dalam; Sinarti Sinarti
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.503 KB) | DOI: 10.30871/jaat.v4i1.1110

Abstract

Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntansi Jurusan Manajemen Bisnis Politeknik Negeri Batam. Data yang diperoleh dianalisis menggunakan analisis regresi dan diperoleh hasil bahwa secara parsial, variabel kecerdasan emosional dan perilaku belajar berpengaruh positif tetapi tidak signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing tetapi secara simultan kedua variabel berpengaru positif dan signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak Winanda Wahana Warga Dalam; Indah Novriyanti
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.714 KB) | DOI: 10.30871/jaat.v5i1.1862

Abstract

Non-compliance of taxpayers triggers a reduction in the value of taxes received by the state. The results of the tax amnesty program prove that there are still many taxpayers who deliberately do not pay taxes to the state treasury. The purpose of this study is to examine the factors that influence tax avoidance. The object of this research is a manufacturing company, registered with IDX in 2013-2017. The data used in this study are secondary data. The samples used in this study were 240 companies. Analysis technique uses panel data regression analysis. The results of this study are profitability has a positive effect and leverage has a negative effect on tax avoidance. While the size of the company, the intensity of fixed assets and sales growth does not affect tax avoidance.
Pemanfaatan Software Akuntansi pada Akuisisi Pengetahuan Akuntansi Mahasiswa Yurike Rienika Chandra; Winanda Wahana Warga Dalam
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2130

Abstract

The background of this research is to test the use of software accounting in the acquisition of student accounting knowledge. The method used in this research is laboratory experiments with instruments in the form of a questionnaire given directly to respondents after solving accounting cases manually and using software accounting. The data analysis tool used in this study was SPSS. The results of the problems examined in this study are, first, solving accounting cases manually, then solving the same cases using software accounting does not increase student accounting knowledge acquisition. The second result is that there is no significant difference in the acquisition of student accounting knowledge between the manual approach and software accounting in solving accounting cases. The last result is that there is no significant difference in acquiring accounting knowledge between male and female students in using software accounting. The conclusion and implication of this research are to be able to master and benefit from technology. In this case, accounting technology, students must understand and be familiar with using this technology. Students will be aware of the importance of technology in the world of this 4.0 industrial revolution.
Co-Authors Afriyanti Hasanah Andayani, Nur Rahmah Anjelina Anjelina Anjelina, Anjelina Aprayuda, Riyadi arniati, arniati Citra Dewi Dedi Kurniawan Dzulfiqar, Mohamad Aif Erikson Kennedy Manullang Faiza, Aliyah Fivta Omega Lam Rumata Sinaga Halim, Muhammad Irsyad Handayani, Yosi Hanny Oktaria Hasanah, Afiyanti Ian Sentia Ica Yolanda Ginting Ikhlash, Muhammad Indah Novriyanti Irsutami Irsutami Irsutami, Irsutami Juniarti, Viera Marcelina Soraya, Iassa Mayasari, Mega Mohamad Alif Dzulfiqar Moria Ester Adelina Br. Butar-Butar Muhammad Zaenuddin Muhammad Zainuddin Muslim Ansori Oktaviani, Tasya Rahmat Hidayat Riri Zelmiyanti Seto Sulaksono Adi Wibowo Sihombing, Ronaldo Antonius Sinarti, Sinarti Sinarti, Sinarti Soraya, Iassa Marcelina T.M.P Gold Dian Frans Siagian Tesya Nathanya Rajagukguk, Jenni Tiara, Tiara Vina Kholisa Dinuka Yurike Rienika Chandra