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All Journal EL-MUHASABA ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi JURNAL ILMU EKONOMI & SOSIAL Jurnal Riset Akuntansi Terpadu SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen Jiko (Jurnal Informatika dan komputer) Owner : Riset dan Jurnal Akuntansi Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia JURNAL LENSA MUTIARA KOMUNIKASI Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research Journal of Economic, Public, and Accounting (JEPA) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Journal of Management and Bussines (JOMB) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Auditing Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi

Zainuddin Zainuddin

Universitas Khairun

Author-ID : 3775998

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Yustiana Djaelani; Zainuddin Zainuddin
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Penelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Halmahera Barat mengenai pengaruh pengendalian internal, ketaatan aturan akuntansi, budaya organisasi dan moralitas manajemen terhadap kecenderungan kecurangan akuntansi. Penelitian ini menggunakan metode survey dengan kuesioner, jumlah sampel yang digunakan adalah 30 SKPD di kabupaten Halmahera Barat. Analisis data menggunakan regresi linier berganda dengan aplikasi SPSS 25 for windows. Hasil penelitian menunjukkan hasil 1) pengendalian internal berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 2). ketaatan aturan akuntansi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi; 3). budaya organisasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi, dan; 4) moralitas manajemen Tidak berpengaruh terhadap kecenderungan kecurangan akuntansi pada SKPD pemerintah kabupaten Halmahera Barat.Kata Kunci: Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, Budaya Organisasi, Moralitas Manajemen, Kecenderungan Kecurangan Akuntansi dan Halmahera BaratThis study aims to explore the perceptions of financial management employees in the Regional Work Unit (SKPD) of West Halmahera Regency regarding the effect of internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud. This study used a survey method with a questionnaire, the number of samples used was 30 SKPD in West Halmahera district. Data analysis using multiple linear regression with the SPSS 25 application for windows. The results showed that 1) internal control had a significant negative effect on trends in accounting fraud; 2). observance of accounting rules has a significant negative effect on trends in accounting fraud; 3). organizational culture has a significant negative effect on trends in accounting fraud, and; 4) management morality Does not affect the tendency of accounting fraud in the West Halmahera district government SKPD.Keywords: Internal control, compliance with accounting rules, organizational culture and management morality towards trends in accounting fraud and West Halmahera

Implementasi evaluasi model kirkpatrick terhadap kualitas sistem pembelajaran Effendi M; Zainuddin Zainuddin; Muhammad Sabri Ahmad
Jurnal EDUCATIO: Jurnal Pendidikan Indonesia Vol 8, No 1 (2022): Jurnal EDUCATIO: Jurnal Pendidikan Indonesia
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1202221160

Penelitian ini bertujuan untuk mengetahui dan menganalisis persepsi mahasiswa UPBJJ-UT Ternate atas kualitas pembelajaran di Universitas Terbuka dengan evaluasi Kirkpatrick, dan pendekatan deskriptif kuantitatif dengan tujuan untuk mendiskripsikan objek penelitian ataupun hasil penelitian. Populasi dalam penelitian ini adalah Mahasiswa UPBJJ-UT. Teknik sampling yang digunakan adalah non probability sampling, dengan menggunakan metode proporsional random sampling. Dengan Jumlah sampel dalam penelitian ini adalah 232 mahasiswa yang teregistrasi pada tahun akademik 2020.1. Teknik pengumpulan data menggunakan angket. Dengan Analisis deskriptif kuantitaif. Hasil dari penelitian menunjukkan bahwa Pada Reaction Level, mahasiswa menunjukkan tingkat kepuasan atas kesesuaian materi dengan modul/BMP dan pelayanan administrasi di UT, namun merasa perlu perbaikan pada feedback tutor, keaktifan tutor dalam forum diskusi (tutorial online) dan lemahnya koneksi jaringan internet utamanya di Bobong. Pada Learning Level, mahasiswa puas dengan relevansi materi dalam kehidupan sehari-hari. Namun mahasiswa merasa sulit mengakses informasi tentang UT di daerah kepulauan. Pada Behavior Level, mahasiswa merasa puas atas proses tutorial di UT baik TTM/Tuton maupun Tuweb, mahasiswa juga tidak ragu membagikan pengalaman tutorialnya kepada orang-orang disekitarnya. Namun yang masih perlu menjadi perhatian UPBJJ-UT Ternate yaitu sarana dan prasarana yang menunjang proses pembelajaran utamanya di daerah kepulauan seperti Bobong. Pada Result Level, mayoritas mahasiswa merasa pengetahuan maupun pengalaman mereka meningkat setelah mengikuti tutorial.

AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA GAMTALA, HALMAHERA BARAT PROVINSI MALUKU UTARA Zainuddin Zainuddin; Resmiyati Ansar
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Desa Gamtala is a social organization which has traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out in simple way, this could be used to manage the asset of Desa Gamtala properly. To understand the phenomenon of the financial management in Desa Gamtala, this research was aimed to find out: 1) the participants involved in the financial management process in Desa Gamtala, 2) how the financial management process in Desa Gamtala was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three steps, such as: 1) Data Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management and its accountability in Desa Gamtala was involve all people in Desa Gamtala, 2) The accountability of the financial management is carried out consistently 3) Due to the social capital, especially belief, the participants of Desa Gamtala realize that accounting is an instrument of accountability and transparency in financial management in Desa Gamtala.

Taxpayer Awareness, Application Of Electronic Systems, And Understanding Of Taxpayers’ Compliance With Tax Laws And Regulations Regarding Their Risk Appetite Level As Moderating Variables Kasim Sinen; Zainuddin Zainuddin
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.317

This research is a quantitative study which aims to examine the effect of taxpayer awareness, e-system application and understanding of tax regulations on the level of taxpayer compliance with risk preference as the moderating variable. The number of samples studied in this study were 115 samples. The data in this study are primary data in the form of respondents' answers distributed to individual taxpayers who are registered at (KPP) Pratama Ternate who make payments at KPP Pratama Ternate. All data obtained were processed using SPSS 16 for windows with multiple linear regression analysis. Based on the research results, the application of e-systems and understanding of tax regulations affects the level of taxpayer compliance. Meanwhile, taxpayer awareness has no effect on the level of taxpayer compliance. Risk preference is able to moderate the effect of understanding tax regulations on the level of taxpayer compliance. Risk preference is not able to moderate the effect of taxpayer awareness and the application of e-system on the level of taxpayer compliance.

PENGARUH INFORMASI KEUANGAN DAN INFORMASI NON KEUANGAN TERHADAP INITIAL RETURN DI BURSA EFEK INDONESIA Zainuddin; Yustiana Djaelani; Muliati
Accounting Profession Journal (APAJI) Vol. 4 No. 1 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i1.38

The purpose of this study was to analyze the effect of financial and non-financial information on initial returns on the Indonesia Stock Exchange. Financial information in this study is measured by the variables of earnings per share, debt to equity ratio, return on assets, the proportion of old shareholder ownership, and price earning ratio. Non-financial information is measured by variables of auditor reputation, underwriter reputation, and company age. The data collection method used purposive sampling. The number of research samples is 52 companies that experience underpricing when conducting initial public offerings listed on the Indonesia Stock Exchange in 2015-2018. The analytical tool used is multiple linear regression analysis using SPSS 25 analysis tool. The results show that earnings per share, return on assets, the proportion of old shareholder ownership, underwriter reputation, and company age have a significant effect on initial return. Meanwhile, debt to equity ratio, price earning ratio, and auditor reputation have no effect on initial return.

Tax Avoidance di Indonesia dan Faktor-Faktor yang Mempengaruhinya Zainuddin Zainuddin; Muhamad Dhanutirto F. Tuwow; Anfas Anfas
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3542

This study aims to prove the effect of Institutional Ownership, Proportion of Independent Commissioners, Audit Committee, Sales Growth, Leverage, Capital Intensity and Inventory Intensity on Tax Avoidance. The sample of this research is 188 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection method used was purposive sampling and obtained a sample of 30 companies. The data analysis technique used is multiple linear regression. The results of this study indicate that. Institutional ownership has no effect on Tax Avoidance, the proportion of Independent Commissioners has no effect on Tax Avoidance, the Audit Committee has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance, Leverage has no effect on Tax Avoidance, Capital Intensity has no effect on Tax Avoidance, and Inventory Intensity has no effect on Tax Avoidance. In conclusion, the effect on Tax Avoidance is the proportion of independent commissioners and sales growth. Keywords: Capital Intensity, Inventory Intensity, Institutional Ownership, Audit Committee, Leverage, Sales Growth, Proportion of Independent Commissioners, Tax Avoidance

The Effect of Debt Policies, Profitability, Managerial Ownership Structure, and Liquidity on Dividend Policy Zainuddin Zainuddin; Okfita Andaresta Mananohas
The Indonesian Journal of Accounting Research Vol 23, No 3 (2020): IJAR September 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.483

This study aims to determine the effect of debt policy, profitability, managerial ownership and liquidity on dividend policy on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique used in this study was purposive sampling, which is the process of taking samples based on certain predetermined criteria. The number of samples in this study amounted to 60 observations. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that 1). Debt policy does not affect dividend policy; 2). Profitability has a positive effect on dividend policy; 3) Managerial ownership has no effect on dividend policy; and 4) Liquidity has no effect on dividend policy. Keywords: Debt policy, profitability, managerial ownership, liquidity and dividend policy

PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DI BURSA EFEK INDONESIA Zainuddin; Anfas
Journal of Economic, Public, and Accounting (JEPA) Vol 3 No 2 (2021): Volume 3 No 2 April 2021
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v3i2.918

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, kepemilikan institusional dan capital intensity terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Sampel dipilih berdasarkan teknik purposive sampling dengan total observasi sebanyak 63 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan software SPSS for windows 25. Hasil penelitian menunjukkan bahwa variabel capital intensity berpengaruh signifikan terhadap penghindaran pajak. Sedangkan profitabilitas, leverage, dan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak.

TATA KELOLA PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN VOLATILITAS ARUS KAS TERHADAP PERSISTENSI LABA Anfas Anfas; Zainuddin Zainuddin
AkMen JURNAL ILMIAH Vol 19 No 2 (2022): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v19i2.2744

This research aims to analyze and test the influence of the board of commissioners, audit committee, family ownership, institutional ownership and cash flow volatility on profit persistence in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study was 21 companies with 105 observations. Sampling techniques use purposive sampling methods. Data analysis techniques use multiple linear regression analysis with the help of eviews software. The results showed that institutional ownership had a positive effect on profit persistence, and audit committees negatively affected profit persistence, while a board of commissioners, family ownership and cash flow volatility had no impact on profit persistence.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ETIS PENGGELAPAN PAJAK Zainuddin Zainuddin; Suriana Ar Mahdi; Amelia Abriani Ismail
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.

Co-Authors Afifi, Zaenal Ahmad, Muhammad Sabri Amelia Abriani Ismail Amin Dara Anfas, Anfas Anis Nurjanah Astri Dwi Jayanti Suhandoko Cyndi Khinanti Theis Dara, Amin Dien Ajeng Fauziah Djaelani, Yustiana Effendi M, Effendi Effendi M. Eko Sudarmanto Fatimah Azzahra F. Tamaela Gregorius Jeandry Gusti Dian Prayogi Hasan, M. Husaini Nain Heriani Heriani, Heriani Herman Darwis Hormati, Asrudin Hormati, Asrudin I Muhammad, Nurdin Ihsanul Windasari Iqbal M. Aris Ali Jeandry, Gregorius juhardi juhardi Lisda Ariani Simabur Lisda Ariani Simabur Lisda Simabur MS Ahmad Muhamad Dhanutirto F. Tuwow Muhammad Sabri Ahmad Muliati Muliati Nurjanah, Anis Nurul Fajriyanti Okfita Andaresta Mananohas Resmiyati Ansar Rosmaryam, Rosmaryam Rusman Soleman, Rusman Saferiya, Vini Sardju, Fitriani Sheila Kusumaningrum Sinen, Kasim Siska Purnamalita May Soleman, Risky Suar, Abi Suhandoko, Astri Dwi Jayanti Suriana AR Mahdi Syahdan, Rinto Tahir, Nirina Triana Zuhrotun Aulia Yetty Yetty Yustiana Djaelani Zamzam, Irfan Zanabel Nuriajan Tauda

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