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All Journal Prosiding Seminar Nasional Pakar Community Development Journal: Jurnal Pengabdian Masyarakat Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Akuntansi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset
Valeria Eldyn Gula
Universitas Nusa Nipa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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PENGARUH CAPITAL INTENSITY DAN DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE DENGAN MENGGUNAKAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI Valeria Eldyn Gula; Susi Dwi Mulyani
Prosiding Seminar Nasional Pakar PROSIDING SEMINAR NASIONAL PAKAR 2020 BUKU II
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pakar.v0i0.6882

Abstract

Tujuan dari penelitian ini untuk menguji hubungan antara capital intensity, deferred tax expense terhadap tax avoidance dengan strategi bisnis sebagai variabel pemoderasi. Populasi yang digunakan dalam penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Pengambilan sampel dilakukan dengan mengunakan metode purposive sampling. Data tersebut dianalisis menggunakan analisis regresi berganda untuk mengetahui pengaruh antar variabel independen terhadap tax avoidance. Hasil dari penelitian ini adalah menunjukan bahwa capital intensity memiliki pengaruh positif terhadap tax avoidance dan deferred tax expense memiliki pengaruh negatif terhadap tax avoidance. Sedangkan strategi bisnis ditemukan tidak dapat menjadi variabel moderator untuk pengaruh deferred tax expense terhadap tax avoidance. Tetapi strategi bisnis dapat menjadi variabel moderator pada pengaruh variabel capital intensity terhadap tax avoidance.
SOSIALISASI PEMBUKUAN SEDERHANA DAN PENGETAHUAN PERPAJAKAN BAGI SISWA DI SMAK FRATERAN MAUMERE Wihelmina Maryetha Yulia Jaeng; Katharina Yuneti; Valeria Eldyn Gula; Yoseph D.Purnama Rangga
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Pencatatan atas semua transaksi keuangan yang telah terjadi dan melakukan taksiran atas hasil pencatatan yang telah dilakukan tersebut yang bertujuan untuk mengumpulkan informasi dan data yang berkaitan dengan laporan keuangan. Pembukuan sederhana yang baik dan sistematis akan memiliki banyak manfaat yaitu dapat memberikan informasi keadaan keuangan usaha untuk membantu pemilik dan pihak berkepentingan untuk melihat kondisi dan potensi suatu usaha serta dapat memberikan informasi yang relevan. Output dari proses akuntansi adalah laporan keuangan. Laporan keuangan inilah yang digunakan pengguna sebagai bahan informasi dan pengambilan keputusan. Pemberian edukasi pajak sejak dini merupakan salah satu upaya untuk meningkatkan kepatuhan wajib pajak. Dengan adanya sosialisasi ini Siswa kelas XII IPS A pada SMAK Frateran Maumere agar dapat memahami siklus akuntansi dan pengetahuan serta pemahaman akan peraturan perpajakan adalah proses dimana wajib pajak mengetahui tentang perpajakan dan mengaplikasikan pengetahuan itu untuk membayar pajak. Hasil pemaparan pada sosialisasi tersebut, terdapat beberapa siswa kelas XII IPS A di SMAK Frateran Maumere yang berminat untuk belajar lebih lanjut mengenai pembukuan sederhana dan perpajakan.
Dampak Kualitas Laporan Keuangan Desa dalam Penggunaan Aplikasi Sistem Keuangan Desa dan Sistem Pengendalian Internal Maria Grasella Tunya; Valeria Eldyn Gula; Katharina Yuneti
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2213

Abstract

This research aims to examine the impact of using village financial system applications and internal control systems on the quality of village financial reports. The research method used is quantitative with a survey approach. Data was collected using a questionnaire, and analysis was carried out using Multiple Linear Regression Analysis. The research results show that the use of village financial system applications has a positive impact on the quality of village financial reports, the internal control system also has a positive effect on the quality of village financial reports, and these two factors together have a positive and significant impact on the quality of village financial reports. Based on these findings, it is recommended that the village government in Sikka Regency improve training and ensure that village officials really understand the training material well and accurately.
Pengaruh Kualitas Pelayanan dan Harga terhadap Kepuasan Konsumen: ( Studi Pada Mahasiswa Pengguna Ojek Konvensional) Dimas Realino; Valeria Eldyn Gula; Sofiana Jelita
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 4 (2023): Juli : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i4.137

Abstract

Conventional Ojek is one form of alternative transportation in Indonesia. Sikka Regency has rapid development in all sectors and has several airports and ports to support the movement of people and goods. Conventional ojek meets the biggest competitor, namely the emergence of online ojek. Although various competitors appear conventional ojek in Sikka Regency is still the main choice of public transportation mode. This study analyzes the effect of service quality and price on consumer satisfaction of students who use conventional ojek services at Nusa Nipa University. The population in this study were all students who use conventional ojek at Nusa Nipa University. This study uses purposive sampling method, namely the technique of determining the sample using certain considerations with the number of respondents 100 people. The research instrument used a questionnaire with the data collection technique used was to use a Likert scale and analyzed using SPSS 25 software. The results show that partially service quality has a significant effect on customer satisfaction. Price has a significant effect on customer satisfaction. Simultaneously service quality and price have a significant effect on customer satisfaction. Conventional ojek has become a means of transportation that is needed by people in Maumere city. Government advice needs to take care of legalization, conventional ojek data collection, infrastructure management and price regulations and to ojek drivers pay attention to safety, comfort and completeness of vehicles.
Analisis Rasio Likuiditas dan Profitabilitas Untuk Menilai Kinerja Keuangan Koperasi (Studi Kasus Pada KSP Kopdit Pintu Air Tahun 2019–2021) Valeria Eldyn Gula; Katharina Yuneti
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 4 (2023): Juli : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i4.149

Abstract

Financial ratio analysis is the basis for assessing the performance of cooperatives in managing their funding sources in a certain period. An analysis of KSP Kopdit Pintu Air's financial performance is carried out in relation to the importance of assessing the company's financial performance so that it becomes an evaluation of the company's future development. In particular, researchers assess the company's financial performance based on the ratio of liquidity and profitability.The research method used is a quantitative method with a descriptive format. The results of the calculation of the ratio are then compared with the standard Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006 concerning Guidelines for the Assessment of Achievement Cooperatives. The results of the study show that the financial performance of KSP Kopdit Pintu Air for 2019-2021, when viewed from the aspects of liquidity and profitability, is generally still below the standards of the Minister of Cooperatives and SMEs of the Republic of Indonesia No.06/Per/M.KUKM/V/2006. KSP Kopdit Pintu Air should make improvements to assets and KSP Kopdit Pintu Air should also reduce and reduce the amount of current debt and further increase the current assets of the cooperative.
Pengaruh Kompetensi Aparat Desa dan Penggunaan Aplikasi Sistem Keuangan Desa terhadap Kualitas Laporan Keuangan Desa Katharina Yuneti; Valeria Eldyn Gula; Wihelmina Maryetha Yulia Jaeng
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 1 (2024): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i1.2139

Abstract

This research describes testing the influence of employee competency and use of village financial system applications on the quality of village financial reports. The research method used is quantitative with a survey approach. The data used in this research is a questionnaire. Data analysis using Multiple Linear Regression Analysis. The research results show that employee competency influences the quality of village financial reports, while the use of village financial system applications does not influence the quality of village financial reports and the internal control system has a positive influence on the quality of village financial reports. Based on the results of this research, the village government in Sikka Regency needs to improve various training and ensure that village officials understand the training material provided properly and correctly.
Co-Authors Dimas Realino Katharina Yuneti Maria Grasella Tunya Sofiana Jelita Susi Dwi Mulyani Wihelmina Maryetha Yulia Jaeng Yoseph D.Purnama Rangga