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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH PENERAPAN SISTEM AKUNTANSI PEMERINTAH DAERAH, SISTEM PELAPORAN, DAN KETAATAN PADA PERATURAN PERUNDANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAERAH (Pada Organisasi Perangkat Daerah di Kabupaten Rokan Hulu) Muslimah Winda; Taufik Taufeni; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of the local government accounting systemimplementation, reporting system, and compliance with laws and regulations on theperformance accountability of local government institutions. The data used in this studyis primary data using the questionnaire method. The questionnaire method is to distributea list of question (questionnaires) that will be answered and answered by therespondents, namely the parties who carry out the function of the head of the section inthe local government. The research sample was 90 people. The hypothesis is used usingmultiple linear regression analysis. The results of the study indicate that the applicationof the local government accounting system has an positive effect on the accountability ofthe performance of government institutions. The reporting system positive effects theaccountibility of the performance of local government institutions, and compliance withlaws and regulations positive effects the accountability of the performance of localgovernment institutions.Key words: implementation of local government accounting systems, reporting systems,compliance with laws and regulations, accountability for performance oflocal government institutions.
PENGARUH PAJAK, TUNNELING INCENTIVE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2021) Admaja Elwiska; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of tax, tunneling incentive, profitability andfirm size on transfer pricing decisions. This population of this study is MiningCompany listed on the Indonesia Stock Exchange (IDX) in the 2016-2021 period.The research sample was selected using the purposive sampling method. The sampleselected in this study was 8 companies and selected based on predetermined criteria. Thedata analysis method used is multiple linear regression. The result of the study show thattax and tunneling incentive has positive effect on transfer pricing decisions partially.Meanwhile, profitability and firm size have no effect on transfer pricing decisions. Key words:Tax, Tunneling Incentive, Profitability, Firm Size, TransferPricing Decisions
PENGARUH INSENTIF PAJAK, KUALITAS PELAYANAN FISKUS, PENERAPAN E-FILING DAN KESADARAN PAJAK TERHADA P KEPATUHAN WAJIB PAJAK UMKM PADA MASA PANDEMI COVID-19 (Studi Empiris Wajib Pajak UMKM di KPP Pratama Kota Solok 2019-2020) Fatihan Maysha Nadira; Zirman Zirman; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 1 (2022): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study is to evaluate and analyze the following: (1) the effect of tax incentives on taxpayer compliance, (2) the effect of tax service quality on taxpayer compliance, (3) the effect of the implementation of e-filing on taxpayer compliance, and (4) awareness tax on taxpayer compliance. The population in this study were MSME taxpayers registered at the KPP Pratama Solok City. In this study, using a purposive sampling technique. This study uses primary data by distributing questionnaires. The data analysis method used in this research is Statistical Product and Service Solutions (SPSS). The results showed that the variables of tax incentives, service quality of the tax authorities, the implementation of e-filing and tax awareness had an effect on MSME taxpayer compliance.Keywords: Tax Incentives, Quality Fiscal Service, Implementation of E-filing, Tax Awareness, Taxpayer Compliance
KEPEMILIKAN SAHAM PUBLIK, KINERJA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Ristiyani Mina; Darlis Edfan; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 1 (2022): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of public share ownership, environmental performance, and firm size on the disclosure of corporate social responsibility. The variables of this study consist of public share ownership, environmental performance and firm size as independent variables, and disclosure of corporate social responsibility as the dependent variable. The research sample consisted of 13 food and beverage companies listed on the Indonesia Stock Exchange (IDX) 2018-2020. The method used in this research is multiple linear regression analysis method. While the sampling technique using purposive sampling technique is taking samples using the criteria that have been set by the researcher. The results show that public share ownership, environmental performance, and firm size have a positive effect on the disclosure of corporate social responsibility.Keywords: Public share ownership, environmental performance, firm size and disclosure of social responsibility
PENGARUH KOMITMEN MANAJEMEN, TEKANAN EKSTERNAL, KETIDAKPASTIAN LINGKUNGAN DAN GAYA KEPEMIMPINAN TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN DENGAN AKUNTABILITAS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Organisasi Perangkat Daerah Kabupaten Kampar) Fatima Elana; Andreas Andreas; Rusli Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 9, No 2 (2022): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of management commitment, external pressure,environmental uncertainty and leadership style on the implementation of financialreporting transparency with accountability as a moderating variable. This research is aquantitative research. The population in this study were 25 Regional ApparatusOrganizations (OPD) in Kampar Regency. The sample in this study used the conveniencesampling method. The type of data used in this study is primary data. Data collectiontechniques using a questionnaire consisting of 3 respondents so that a total of 75questionnaires were distributed. The analytical method used is Multiple RegressionAnalysis using the SPSS version 25.00 program. The statistical results in this study showthat the variables of management commitment, external pressure, environmentaluncertainty, leadership style on the implementation of financial reporting transparencyhave an effect and the accountability variable moderates the independent variables on theimplementation of reporting transparency. finance . Keywords: Management Commitment, External Pressure, Environmental Uncertainty,Leadership Style, Financial Reporting Transparency and Accountability.
Co-Authors A Rusdin Abd. Herman Syah Thalib Abdul Rahman Abellisa Abellisa Admaja Elwiska Al- Azhar Aminuddin Aminuddin Amiruddin . Amiruddin Amiruddin Andi Azizah Andi Rosdianawati Andreas Andreas Andriyono Andriyono Angga Putra Adinata Arman Hidayat Arman Sayuti Asnita Purnama Awaluddin Awaluddin Basmalah Harun Darlis Edfan Dasrul Dasrul Debby Ayu Cahyani Dewi Mauliza Dhita Pratiwi AR Dian Masyitha divina dinda hayati Dwinna Aliza Erdiansyah Rahmi Erwin Erwin Erwin Erwin Etriwati E Farida Farida Fatihan Maysha Nadira Fatima Elana Fhatania Amalia Firman Halawa HEFRI YUNALDI Herwan Abdul Muhyi Jamaluddin Kamaruddin Junaeda Kaharuddin Kiky Moelviani Kurnia Kurnia Lasma Silaban M Hasan M Isa M. Hasan Madrianah Masgode, Muhammad Buttomi Meuthya Sr Muamar Khadafi Muhammad Hambal Muhammad Hanafiah Muhammad Isa Muhammad Jalaluddin Muhammad Nur Salim Muhammad Rafiqi Damanik Muhammad Sodikin Mulyadi Adam Muslimah Winda Nazaruddin Nazaruddin Nilma Israna Nova Lianda Novredha Rahmadita Nur Afriyanti Nurfadilah Nurfadilah Nuzul Asmilia Pada, Andi Tenri Randy Luther Manik Rastina Rastina Rayyan Firdaus Razali Daud Razali Razali Renny Mointi Ricky. Z Rinidar Rinidar Ristiyani Mina Roberto Corputty, Roberto Roslizawaty Roslizawaty Rosmaidar Rosmaidar Saepudin Mashuri Sanghati Sanghati Shaktya Arya Yuda Silaban, Patri Siti Aisyah Siti Aisyiah Sitti Nadirah Sri Wahyuni Sugito Sugito Sumiati Sumiati Sumiati Sumiati t fadrial karmil T Reza Ferasyi T. Armansyah TR Taufeni Taufik Taufikah Rahmah Triva Murtina Lubis Ummu Balqis Yola Heryanita Yopi Mardian Yudha Fahrimal Zirman Zirman Zuhrawati NA ZURAIDA ZURAIDA Zuraidawati Zuraidawati