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All Journal JRB-Jurnal Riset Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Journal Research of Social Science, Economics, and Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) Proceeding International Annual Conference Economics, Management, Business, and Accounting
Adli Adli
Universitas Mercu Buana
Religion Economics, Econometrics & Finance Environmental Science Social Sciences

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ANALISIS ANTESEDEN DAN DAMPAK KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Adli Adli
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17 No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.248

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment and knowledge manager on success of implementation accounting information system both simultaneously and partially; and (2) the influence organizational commitment; knowledge manager; and success of implementation accounting information system on companies financial performance both simultaneously and partially. The study was conducted survey method; consist of 38 BUMN in Indonesia.The sample was taken by using simple random sampling. Data collected using questionairs; and the validity and reliability of the data was tested before hypothesis testing. The data analysis for hypothesis testing using path analysis was processed by Amos 16 software. The result of this study show that: (1) the organizational commitment and knowledge manager; have a effect on success of implementation accounting information system both simultaneously and partially; and (2) the organizational commitment; knowledge manager; and success of implementation accounting information system; have aeffect on companies financial performance both simultaneously and partially.
Tax Avoidance of Coal Mining Companies In Indonesia Joko Susilo; Adli Adli
Journal Research of Social Science, Economics, and Management Vol. 2 No. 9 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i09.445

Abstract

The objective of this research was to determine the impact of transfer pricing, yield management, thin capitalization, and hedging on tax avoidance. Tax avoidance refers to the legal framework for transactions that obtain tax benefits or relief by exploiting existing tax loopholes to minimize or avoid paying taxes owed. This research applied descriptive and quantitative methods. Population of this research consisted of coal mining companies listed on the Indonesian Stock Exchange between 2015 and 2019. Using targeted sampling techniques, the sample was drawn from 16 companies that met the research criteria. The statistical program Eviews12 was used to process the data. Transfer pricing, earning management, or hedging had no significant effect on tax avoidance. Simultaneously, thin capitalization had a significant effect on tax avoidance.
Keberhasilan Penerapan SIA sebagai Variabel Pemoderasi atas Hubungan Komitmen Organisasional dan Kinerja Adli Adli
Jurnal Akuntansi dan Keuangan Islam Vol 2, No 2 (2014)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v2i2.45

Abstract

The purposes of this study is to test: (1) the influence of organizational commitment oncompanies financial performance; and (2) the influence organizational commitment andsuccess of implementation accounting information system both jointly on companiesfinancial performance. The study was conducted survey method, consist of 38 BUMNin Indonesia, the sample was taken by using simple random sampling from populations.The collected were used questioners, and the validity and reliability of the data wastested before hypothesis testing. The data analysis for hypothesis testing using moderated regression analysis was processed by SPSS 16 software. The result of this studyshow that: (1) The organizational commitment significance effect on companies financialperformance; and (2) The organizational commitment and success of implementationaccounting information system both jointly significance effect on companies financialperformance specially on ROA dimension.
Pengaruh Komite Audit, Audit Tenure dan Reputasi Auditor Terhadap Audit Delay Dengan Gearing Ratio Sebagai Variabel Moderasi Ayi Ibrahim; Adli Adli
Jurnal Riset Bisnis Vol. 7 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i2.6297

Abstract

Tujuan penelitian ini untuk menguji dan menganalisis Pengaruh Komite Audit, Audit Tenure Dan Reputasi Auditor Terhadap Audit Delay Dengan Gearing Ratio Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bei Periode 2017 - 2021). Penelitian ini populasinya adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021, berjumlah sebanyak 50 emiten, sedangkan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling sehingga diperoleh sampel perusahaan sebanyak 41 emiten dengan periode pengamatan selama lima (5) tahun sehingga total sampel yang dapat digunakan sebanyak 205 perusahaan. Teknik analisis data dalam penelitian ini menggunakan model regresi linier berganda dan Uji analisis Moderated Regression Analysis (MRA) dengan menggunakan SPSS versi 25. Hasil dari penelitian ini menyatakan bahwa komite audit dan audit tenure tidak memiliki pengaruh terhadap audit delay, sedangkan reputasi auditor memiliki pengaruh negatif signifikan terhadap audit delay. Hasil penelitian moderasi yaitu Gearing Ratio dalam penelitian ini menyatakan bahwa Gearing Ratio memperkuat pengaruh komite audit terhadap audit delay, sedangkan Gearing Ratio memperlemah pengaruh audit tenure dan reputasi auditor terhadap audit delay.
Analysis of Billboard Tax Revenue in Jakarta Province Before and During the Covid 19 Pandemic Auliya Nur Azizah; Adli
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effectiveness and contribution of advertisement tax revenues for the Province of DKI Jakarta and to find out the strategy of the Regional Government of DKI Jakarta to increase acceptance of effectiveness and contribution. In this study, the sample used was the report on the target and realization of DKI Jakarta Province advertisement tax and the realization of regional original income. Data collection methods used are documentation, literature study, and observation. The data analysis method used in this research is quantitative descriptive analysis which will be processed and analyzed. The results of this research show that in 2018-2022 there was a difference between before and during the Covid-19 pandemic for the effectiveness of advertising tax revenues which increased even during the pandemic, because the target was lowered by the government in 2020 at the beginning of Covid-19, the target value and realization of tax revenues advertising has decreased quite significantly from 2019 before the pandemic. It can be seen from the research results that the effectiveness of advertising tax has an average of 98.09% with effective criteria which always increases every year except in 2022 where it decreases. Meanwhile, the contribution of advertising tax to Original Regional Income did not differ before and during the Covid-19 pandemic. It can be seen from the research results that the contribution of advertisement tax was very low with an average of 2.31%. There is no strategy from the Regional Government to update the old Regional. Regulations from 2011 to 2023 to increase the effectiveness and contribution of advertising tax.
Co-Authors Auliya Nur Azizah Ayi Ibrahim Joko Susilo