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All Journal JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi JURNAL PENDIDIKAN TAMBUSAI Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal on Education eCo-Buss Jurnal Marketing Jurnal Ilmiah Wahana Pendidikan Jurnal Penkomi : Kajian Pendidikan dan Ekonomi eCo-Fin Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomika Dan Bisnis JAKBS Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Journal of Business Economics and Management
Rahmat Mulyana Dali
Universitas Ibn Khaldun Bogor
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Effect Of Modernization Of The Tax Administration System And Taxpayer Awareness On Taxpayer Compliance Irwansyah; Yudiana; Dali, Rahmat Mulyana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 2 No 2 (2023): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v2i2.15817

Abstract

This study aims to determine the effect of the Tax Administration Modernization System and Taxpayer Awareness on Taxpayer Compliance in Cimanggu Village 1. This research uses quantitative research methods, using primary data. The sample in the study used the Total Sampling Technique and obtained as many as 96 respondents. The regression analysis model used in this study is multiple linear regression analysis. Where the research results are in the form of presentation of statistical results that have been processed using SPSS software. Based on the analysis that has been carried out in this study, the results show that related to the influence of the Tax Administration System Modernization variable does not affect taxpayer compliance, Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance variables and modernization of the tax administration system and taxpayer awareness has an effect on taxpayer compliance.
The Influence of Self Assessment System on Taxpayer Compliance in Reporting SPT OP at Bogor Primary Tax Service Office Vega, Armelia; Mulyana Dali, Rahmat; Yudiana, Yudiana
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16094

Abstract

The self-assessment system is one of the collection systems implemented in Indonesia, this system requires people to register themselves as taxpayers at the Tax Service Office according to their domicile independently, as well as carry out other tax obligations independently as well as calculating, paying and reporting taxes in a different tax year. already lived. The elements that influence compliance are the taxpayers' understanding of how to fulfill their tax obligations. The easier it is for taxpayers to understand tax laws, the easier it is for them to comply with their tax obligations. The data collection technique follows the procedure used to obtain data by providing a piece of paper (questionnaire). One person who is willing to express his opinion in accordance with the questions asked is given a series of choices or comments in the form of a statement which will be given later only requiring a tick in the appropriate column and including the question and identity of each respondent. Based on the subtest results, a significance value gives a numerical value of 0.00 which is smaller than the decision criterion, which is 0.05, meaning that the x variable in this study, namely the self-rating system, has an effect on To do. the variable y is compliance with tax obligations when reporting SPT OP. Responsibilities When Reporting SPT OP. Based on the results of the research that has been done, the conclusion in this study is that the self-assessment system has proven to have a positive effect on taxpayer compliance in reporting SPT OP. Supported by data obtained from KPP Pratama Bogor, that there was an increase from the previous year in reporting SPT OP. This states that the higher the taxpayer's understanding of the self-assessment system, the taxpayer's compliance in reporting SPT will also increase.
Cost Volume Profit Analysis in Procurement of New Machinery as a Basis for Margin Contribution at PT. X in Jakarta Rizqi, Muhamad Nur; Hurriyaturrohman, Hurriyaturrohman; Mulyana Dali, Rahmat
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16098

Abstract

The purpose of this study is to determine the profit and loss budget of the Printing company "PT. X in 2024 specifically on the new Heidelberg Type CX -104 Brand Printing Machine which is a management decision to increase potential profits as well as profit contribution from overall production activities. This research analyzes cost - volume and profit (CVP) so that it can be known the break-even point of production carried out with the new machine. This research uses Qualitative and quantitative methods using secondary and primary data. In separating semi-variable costs, the regression method is used, namely the cost of electricity and the profit sharing ratio. The results of this study indicate that the profit and loss budget for 2024, especially the use of new machines, experienced a profit in semester 2, as a whole or 1 year the company can get an additional profit of Rp. 206,029,705.90, the acquisition of a contribution margin of Rp1,123,535,357.71. Plate usage varies every month depending on how many plates are used in each production run. The company will start to make a profit on the use of the machine if the plates used in the production carried out exceed 2,720 pieces of plates.
The Influence Of Understanding, And The Firmness Of Tax Sanctions On The Reporting Of Individual SPT (Case Study At PT Abdi Harsa Karya) Ardiansyah, Krisna; Yudiana, Yudiana; Mulyana Dali, Rahmat
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 3 No 1 (2024): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v3i1.16099

Abstract

This study aims to determine the partial and simultaneous effect on the variable Understanding and Firmness of Tax Sanctions on Reporting of SPT Individuals at PT Abdi Harsa Karya. This study used a quantitative method with a total sample population of 36 in the company PT Abdi Harsa Karya. The sampling technique used is purposive sampling technique . Purposive sampling is a sampling technique with certain considerations that an appropriate sample size in a study is 30-100 samples. This study uses multiple linear analysis using SPSS as a data processor. The results of the study show that understanding of taxation has no significant effect on taxpayer compliance and tax sanctions have a significant effect on taxpayer compliance. Understanding and tax sanctions have a significant influence on taxpayer compliance in SPT reporting.
Pengaruh Motivasi Dan Disiplin Terhadap Produktivitas Kerja Karyawan Di Sekolah Alam Al-Giva Bogor Rinda, Rachmatullaily Tinakartika; Dali, Rahmat Mulyana; Erpiyani, Resti
INOVATOR Vol 3 No 2 (2014): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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Abstract

This study aims to detemine the effect of motivation and discipline on the work productivity of employees at the School Alam Al-Giva Bogor. The purpose of this study is to use quantitative research methods to determine whether motivation and discipline affect employee productivity. The sources used are primary and secondary data. The data analysis method used is multiple linear regression analysis method obtained by using the SPSS 28 program. The data collection method was carried out by distributing questionnaires to 40 respondents. Overall, the results of multiple linear analysis and hypothesis testing concluded that simultaneously motivation and discipline had a positive and significant effect, with Fcount > Ftable of 21.942 > 3.24 and an R Square value of 0.478 or 47.8%, which means that there is an influence of motivation and discipline on work productivity. Employees by 47.8% other variables not seen from this study. So it can be concluded from this study that the motivation variable has a significant effect on employee work productivity as well as the discipline variable which has a significant influence on employee work productivity.
Analisis Likuiditas Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Infrastruktur Transportasi Di Bursa Efek Indonesia Periode 2017-2023 Raida Dzaqiatul Haqimah; Diah Yudhawati; Rahmat Mulyana Dali
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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

Abstract

The purpose of this study is to determine the effect of liquidity and sales growth on company value in transportation infrastructure sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The population in this study consists of 9 transportation infrastructure sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sampling technique uses the purpose sampling method. The data sources obtained in this study are secondary data in the form of company financial reports. The types of data used in this study are quantitative data with descriptive analysis, panel data regression, classical assumption tests, multiple linear regression tests, hypothesis tests and determination coefficient tests. The selected model is the random effect model (REM). The results of the study show that liquidity (X1) partially has no significant effect on company value, sales growth (X2) partially has a significant effect on company value. and simultaneous data analysis shows that liquidity (X1) and sales growth (X2) have a significant effect on company value.
Pengaruh Sistem Modernisasi Administrasi Perpajakan, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Hidayah, Fahrena Rachma; Dali, Rahmat Mulyana; Riani, Desmy
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.26194

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Modernisasi Administrasi Perpajakan, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak di PT Terang Nusantara Sepuluh. Penelitian ini menggunakan metode penelitian kuantitatif, dengan menggunakan teknik kuesioner. Penelitian ini menggunakan data primer dimana datanya bersumber langsung dari PT. Terang Nusantara Sepuluh. Sampel dalam penelitian menggunakan Teknik Total Sampling dan diperoleh sebanyak 37 responden. Model analisis regresi yang digunakan dalam penelitian ini adalah analisis regresi liner berganda. Dimana hasil penelitian berupa pemaparan daripada hasil statistik yang telah diolah menggunakan Software SPSS v. 26. Berdasarkan analisis yang telah dilakukan pada penelitian ini diperoleh hasil bahwa terkait pengaruh variabel Sistem Modernisasi Administrasi Perpajakan, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak memiliki pengaruh positif dan signifikan terhadap variabel Kepatuhan Wajib Pajak.
Implementation Of Standard Costs As A Support Of Production Cost Control Testing Samples Of Pt Goodyear Indonesia Laboratory Handayani, Meldi; Mulyana Dali, Rahmat; Rasiman, Rasiman
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7208

Abstract

Standard costs are costs that should be incurred to make one unit of product specified at the beginning of the period. Standard costs become a benchmark for controlling a company's production costs. The purpose of this study is to analyze using standard costs as an effort to support production cost control. This study uses a descriptive type of research with a quantitative approach. This research focuses on controlling production costs by analyzing the actual costs. Documentation interviews and field observations are data collection techniques used. The results of the research on testing production samples at the PT Goodyear Indonesia Laboratory illustrate that the standards applied have not been able to control the cost of testing production samples. The cause of this is data failure in the sample compound which makes repeated sample tests, so that there is an increase and increase in the use of raw materials and an increase in electricity usage. Companies should review the manufacture of compounds in order to be more detailed and thorough so that the goods produced do not fail when testing samples.
The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period) Mayangsari, Anisa; Cahyana, Agus; Mulyana Dali, Rahmat; A. Syukur, Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7209

Abstract

This research is based on the  fact  that an investor who wants to invest in their shares sees the  value of the company. This   study aims   to examine: 1)  The effect   of tax   avoidance   on firm   value, 2)   The effect    ofl    corporate   governance   on                                                     firm     value. This type oflresearch is quantitative research. The population of this research is manufacturing companies in the consumer goods industry  which  are listed  on  the  Indonesia   Stock  Exchange   (BEI)   for   the   2015-2018   period.   The   sampling   technique in this study was purposive sampling. The data of this study used financial report data and annual reports obtained by 34 companies with a research period of 4 years and 37 outlier data so that the total sample size was 99 research data. The type of data used is secondary data obtained from www.idx.co.id and www.sahamok.com. The analytical test used is multiple linear regression analysis with the statistical analysis   test   method   using   the   SPSS   version   26   software   program.   The  results showed that: 1) Tax avoidance has a positive effect on firm value. 2) Corporate governance with indicators: The Board of Directors has a negative effect on firm value, the proportion of the Independent Commissioner has no negative effect on company value and the Audit Committee has a positive effect on firm value.
Analysis Of Company Performance Measurement From Balanced Scorecard Approach (Case Study At Pt. Intihati Properti, Bogor) Sari, Anita; Dali, Rahmat Mulyana; Masruri, M. Anwar
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7216

Abstract

This study aims to determine the performance of the company PT. Intihati Properti considers four balanced scorecard perspectives, namely customer perspective, internal business process perspective, and learning and growth perspective. The research method used is descriptive research method. Data collection methods used are interviews and questionnaires. The results of this study indicate that the analysis of performance measurement viewed from a financial perspective as a whole is considered a bad company. it can be seen from the measurement results of the current ratio, total assets turnover, and return on assets every year that always decreases. The results from the customer's perspective are rated poorly. This can be seen from the acquisition of new customers every year which always decreases and the expected target is not achieved. performance measurement results from the perspective of internal business processes are generally considered poor. This can be seen from the innovations that are developed every year. Outcomes from a learning and growth perspective are considered poor. This can be seen from the decline in profitability and employee productivity from year to year which is not as expected. Although the employee satisfaction score of 88.4% is considered good or positive, it is necessary to evaluate the level of satisfaction in terms of organizational culture and leadership which gets the highest negative score. From the comprehensive results of the four balanced scorecard perspectives at PT. Intihati Properti is shown by considering the criteria for a total three-year performance score from 2018 to 2020 of 16.56% in the CC category. means that the performance of the company PT. Intihati's property is classified as "unhealthy".
Co-Authors ., Marmiah A. Syukur, Dudung Agus Cahyana Ammullah, Irfan Anak Agung Dewi Megawati, Anak Agung Dewi Andrima Putri, Meisilia Ani Apriani Anita Sari Ardiansyah, Krisna Asep Sulaeman, Wildan Maulana Azolla Degita Azis Dali, Yudiana Diah Yudhawati Divas Perdana, Friga Dudung Abdul Syukur Erpiyani, Resti Fachmi, Fachmi Firli Fissilmi Kaaffah Futri, Amelia Handayani, Meldi Hartanti Nugrahaningsih Helma Helma Hidayah, Fahrena Rachma Hurriyaturrohman Hurriyaturrohman Indrawati, Vini Indriani, Noni irma yunita IRWANSYAH M. Imam Sundarta Masruri, M. Anwar MAYANGSARI, ANISA Mochamad Fadhlan Fitryadi Muhamad Azis Firdaus Muhamad Nur Rizqi Muhamad Saepudin Muhammad Hanafi Muiz, Muhamad Abdul Mukharomah, Nurul Rizki Nisa Alfiani Nur Sabila Yassarah Pratama, Andikha Putra Rachmatullaily Tinakartika Rinda Rachmawati, Restu Raida Dzaqiatul Haqimah Ramdhani, Reza Rasiman Rasiman Resti Erpiyani Rina Cahya Ramadhani Rio Fazliansyah Sari, Dinda Utari Indah Shinta, Renea Sulanjari, Jingga Rosti Sundarta, Muhamad Imam Syahrani Arselia Putri Vega, Armelia Yudiana Yudiana, Yudiana