Article Per Year (5 Year)
p-Index From 2021 - 2026
2.994
P-Index
This Author published in this journals
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 Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) 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
Zainuddin Zainuddin
Universitas Khairun
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

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Pengaruh Implementasi Green Accounting, Material Flow Cost Accounting Dan Environmental Performance Terhadap Sustainable Development Siska Purnamalita May; Irfan Zamzam; Rinto Syahdan; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1586

Abstract

The role of companies engaged in the plantation industry and palm oil processing has a very important effect on the world, especially Indonesia. The existence of palm oil companies can help the world in increasing food needs, increasing job opportunities, and helping to increase Indonesia's economic growth. The development of palm oil companies is very fast every year, this makes companies have to pay more attention to sustainable development, while maintaining stability to environmental, social and economic practices around the company to be maintained in the midst of increasing company development but there must always be a contribution so that the sustainability of the company is maintained for the future. Therefore, the purpose of this study is to analyze the effect of the application of green accounting, material flow cost accounting and environmental performance on sustainable development in palm oil companies listed on the IDX from 2017-2021. The data collection method uses purposive sampling. There were 15 palm oil companies that met the criteria as a sample, bringing the research data to 72. The technique used in this study is the Structural Equation Model (SEM) analysis technique.  The software used is SmartPLS 3. The results showed that green accounting has no effect on sustainable development. MFCA has a positive and significant influence on sustainable development. Meanwhile, environmental performance has no effect on sustainable development  
THE EFFECT OF DEFERRED TAX EXPENSES, TAX PLANNING AND DEFERRED TAX ASSETS ON EARNINGS MANAGEMENT Cyndi Khinanti Theis; Zainuddin Zainuddin; Yustiana Djaelani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1089

Abstract

The purpose of this study is to determine and analyze the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The objects of this research are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. Sampling using purposive sampling technique obtained 14 companies according to the specified criteria so that a total sample of 82 samples was obtained. The test tool used is panel data regression analysis using the Eviews 12 test tool. The results of this study indicate that: (1) deferred tax expense has no effect on earnings management, (2) tax planning has no effect on earnings management, and (3) deferred tax assets have a negative effect on earnings management.
Peran Moderasi Religiusitas Terhadap Hubungan Antara Dimensi Fraud Pentagon Dengan Kecurangan Akademik Lisda Ariani Simabur; Effendi M; Astri Dwi Jayanti Suhandoko; Zainuddin Zainuddin
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1751

Abstract

This study aims to determine and analyze the effect of the Pentagon dimension of fraud on academic fraud. The sample in this study was UPBJJ-UT Ternate students who were conducting lectures during the Covid-19 period as many as 134 respondents. The sampling technique in this study used a saturated sample. Methods of data collection using a questionnaire (questionnaire). Data analysis using path coefficient analysis with the help of the Smart PLS program. Based on the results of the research above, it can be concluded that 1) academic pressure affects academic fraud behavior; 2) opportunity does not affect academic fraud behavior; 3) rationalization affects academic fraud behavior; 4) the ability to influence academic fraud behavior; 5) personal ethics affect academic fraud behavior; Meanwhile, religiosity as a moderator does not affect the relationship between pressure, opportunity, rationalization, ability and personal ethics with academic fraud behavior. Although not large, based on the results of multi-group analysis, religiosity is proven to be moderate which will reduce the level of academic fraud. Religious students are more likely not to commit academic fraud, even though they are under pressure, have opportunities, rationalization, have abilities, and their ethics are still low. Efforts to prevent academic fraud that can be carried out at UPBJJ-UT Ternate include socialization activities that are classified as fraud and the sanctions, convincing students that fraud will be caught and will be announced, ensuring students are not in a situation where they work by fraud, showing evidence that all fraud is proven will be penalized, train students to be able to write without fraud and encourage students to have pride when acting under ethical teachings.
Peningkatan kualitas karya ilmiah dengan Workshop Literasi Digital (Mendeley, Publish or Perish, dan Grammarly) Zainuddin Zainuddin; Kasim Sinen; Fitriani Sardju; Nurul Fajriyanti
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 1 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 1, Mei 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i1.2637

Abstract

Dalam rangka meningkatkan kualitas penulisan karya ilmiah mahasiswa di Kota Ternate, yang dalam kegiatan ini dipusatkan pada mahasiswa program studi Akuntansi dan Ekonomi Islam di Universitas Khairun, Universitas Muhammadiyah Maluku Utara dan Institut Agama Islam Negeri Ternate. Tim Dosen Universitas Khairun mengadakan Kegiatan Pengabdian kepada masyarakat dengan mengadakan Workshop literasi digital yaitu penggunaan salah satu aplikasi untuk pencarian referensi Publish or Perish dan penulisan daftar pustaka yaitu aplikasi Mendeley serta persiapan publikasi artikel dengan memperbaiki tata bahasa inggris dengan aplikasi Grammarly. Tujuan di adakan kegiatan ini ini bagi mahasiswa adalah memberikan pengetahuan dan keterampilan dalam mengaplikasikan Mendeley dalam menulis karya ilmiah khususnya mencari referensi dan membuat daftar pustaka. Permasalaahan yang dihadapai mahasiswa yaitu kurangnya pemahaman dan pengetahuan pengoperasian terkait aplikasi Mendeley dan mahasiswa belum familiar dengan berbagai aplikasi pendukung peningkatan kualitas artikel ilmiah. Workshop yang diadakan di Laboratorium Fakultas Ekonomi dan Bisnis Universitas Khairun dengan jumlah peserta 49 orang. Metode yang digunakan yaitu ceramah, dan praktek langsung pengoperasian aplikasi Mendeley, Publish or Perish dan Grammarly. Hasil dari kegiatan PKM diharapkan mampu meningkatkan literasi digital dan mahasiswa mampu mengoperasikan aplikasi Mendeley, Publish or Perish dan Grammarly dalam tulisan karya ilmiah di akhir studi
Mengungkap Gejolak Pasar: Analisis Volatilitas Saham dan Volume Perdagangan LQ45 Sebelum dan Selama Pandemi Covid-19 Anis Nurjanah; Irfan Zamzam; Zainuddin Zainuddin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3533

Abstract

Berbagai aspek kehidupan telah terpengaruh oleh pandemi Covid-19, termasuk sosial, pendidikan, pariwisata dan perekonomian. Pasar modal adalah salah satu bagian dari ekonomi yang terkena dampak pandemi. Tujuan dari penelitian ini adalah untuk menganalisis perbedaan volatilitas harga saham dan volume perdagangan saham pada perusahaan indeks LQ45 di Bursa Efek Indonesia sebelum dan saat pandemi Covid-19. Penelitian kuantitatif ini menggunakan metode studi peristiwa, dengan teknik pengumpulan data dokumentasi bersumber dari data sekunder berupa laporan tahunan pada perusahaan indeks LQ45 untuk mengumpulkan data harga saham dan volume perdagangan saham tiga tahun sebelum pandemi, yaitu 2017–2019, dan tiga tahun saat pandemi, yaitu 2020–2022. Hasil penelitian menunjukkan bahwa ada perbedaan dalam volatilitas harga saham dan volume perdagangan saham sebelum dan saat pandemi. Hal ini menunjukkan bahwa pilihan investor untuk menjual saham dipengaruhi oleh pandemi Covid-19.
Tax Morality as a Moderator in Mitigating Tax Evasion: The Role of the Self-Assessment System and Tax Audits Amin Dara; Fitriani Sardju; Zainuddin Zainuddin
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study analyzes the influence of the Self-Assessment System (SAS) and Tax Audits on Tax Evasion, with Tax Morality as a moderating variable. The research was conducted at the KPP Pajak Pratama Ternate with a sample of corporate taxpayers. Data were collected through questionnaires distributed to corporate taxpayers and analyzed using multiple regression to test the direct effects of SAS and Tax Audits on tax evasion and moderation regression to examine the moderating role of Tax Morality in these relationships. The results show that SAS has a significant negative effect on tax evasion, indicating that better implementation of SAS leads to lower levels of tax evasion. Tax Audits also have a significant negative effect, with more intensive tax audits reducing tax evasion. However, the moderation analysis reveals that Tax Morality does not significantly moderate the relationship between SAS and tax evasion. On the other hand, Tax Morality significantly moderates the relationship between Tax Audits and tax evasion, reinforcing the negative effect of tax audits on reducing tax evasion. This study suggests that tax authorities should prioritize strengthening oversight through effective audits and efforts to enhance tax morality. Combining well-implemented SAS, intensive tax audits, and promoting tax morality could reduce tax evasion.
Sikembar: Sistem Informasi Kelurahan Makassar Barat, Pendukung Pelayanan Publik Yang Efektif Heriani, Heriani; M, Effendi; Ahmad, Muhammad Sabri; Zainuddin, Zainuddin
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 2 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 2, Nopember 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i2.2728

Abstract

Sistem informasi berbasis website berkembang pesat pada saat ini. Salah satu penerapan dalam instansi pemerintah yang dekat dengan masyarakat mengenai pengurusan administrasi ialah lingkup kelurahan. Pelayanan administrasi yang dilakukan secara manual dengan cara datang langsung ke kantor kelurahan sering kali terjadi antrian dan pengelolaan data oleh petugas yang kurang efektif, maka kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan dengan tujuan untuk mengembangkan Sistem Informasi Kelurahan Makassar Barat yang diberi nama SiKembar. SiKembar ini dibuat sebagai sistem informasi kelurahan guna melayani berbagai hal administrasi kependudukan di Kelurahan dengan memberikan kemudahan dan mempercepat pelayanan administrasi kepada masyarakat.
Determinan Manajemen Laba (Studi Empiris di Bursa Efek Indonesia) Saferiya, Vini; Herman Darwis; Zainuddin
Jurnal Riset Akuntansi dan Auditing Vol 11 No 1 (2024): Jurnal Riset Akuntansi dan Auditing
Publisher : Sekolah Tingg Ilmu Ekonomi Y.A.I Jakarta - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55963/jraa.v11i1.622

Abstract

Informasi laba berguna untuk mengevaluasi kinerja suatu perusahaan dan memantau tanggung jawab manajemen. Manajemen bekerja untuk meningkatkan keuntungan bagi perusahaan, pihak luar dan untuk keuntungan pribadi. Akibat dari hal itu, manajemen laba cenderung dilakukan oleh manajemen. Penelitian ini ialah pengembangan dari penelitian Wulandari & Suganda (2021). Jika sebelumnya menggunakan objek perusahaan Jakarta Islamic Index, maka perusahaan sektor manufaktur yang terdaftar di BEI periode 2018-2022 digunakan dalam penelitian ini sebagai objek selanjutnya. Selain itu, peneliti menambah variabel kepemilikan manajerial yang masih menunjukkan hasil yang inkonsisten. Penelitian ini bertujuan untuk untuk mengetahui dan menganalisis pengaruh variabel independen atas variabel dependen. Variabel independennya berupa (ukuran perusahaan, umur perusahaan, leverage, profitabilitas, ukuran dewan direksi dan kepemilikan manajerial) dan variabel dependen berupa manajemen laba. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2022. Purposive sampling digunakan untuk memilih sampel penelitian, sehingga didapatkan 155 total observasi. Analisis regresi data panel merupakan metode uji statistik yang digunakan, sedangkan eviews 12 merupakan instrumen ujinya. Hasil yang menunjukkan terdapat pengaruh terhadap manajemen laba adalah variabel umur perusahaan dan ukuran dewan direksi. Sedangkan yang tidak berpengaruh antara lain variabel ukuran perusahaan, leverage, profitabilitas dan kepemilikan manajerial. Implikasi dari hasil penelitian ini adalah dapat digunakan untuk bahan pertimbangan bagi perusahaan terkait perkembangan kebijakan internal yang lebih ketat terkait dengan pelaporan keuangan.
Co-Authors Ahmad, Muhammad Sabri Amelia Abriani Ismail Amin Dara Anfas, Anfas Anis Nurjanah Astri Dwi Jayanti Suhandoko Cyndi Khinanti Theis Djaelani, Yustiana Effendi M, Effendi Effendi M. Heriani Heriani, Heriani Herman Darwis Hormati, Asrudin Lisda Ariani Simabur Lisda Simabur MS Ahmad Muhamad Dhanutirto F. Tuwow Muhammad Sabri Ahmad Muliati Muliati Nurul Fajriyanti Okfita Andaresta Mananohas Resmiyati Ansar Rosmaryam, Rosmaryam Saferiya, Vini Sardju, Fitriani Sinen, Kasim Siska Purnamalita May Suriana AR Mahdi Syahdan, Rinto Tahir, Nirina Yustiana Djaelani Zamzam, Irfan