Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

8.788

P-Index

This Author published in this journals

All Journal Trikonomika: Jurnal Ekonomi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Ekonomika Journal of Research in Business, Economics, and Education Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Ilmu Multidisplin E-Jurnal Akuntansi TSM Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Komunikasi dan Ilmu Sosial

Maidani, Maidani

Universitas Bhayangkara Jakarta Raya, Indonesia

Author-ID : 4181588

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 61 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Pengaruh Independensi, Fee Audit, dan Kompetensi Auditor Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik di Wilayah Kota Bekasi) Loura Indrawijaya; Maidani Maidani; Cris Kuntadi
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 4 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This research reviews independence, audit fee, and auditor competence that effect audit quality. Based on relevant research that has been collected by researchers, this study aims to strengthen the theory and phenomenon of the relationship or influence between variables. The purpose of writing this article is to build a hypothesis on the influence between variables for use in further research. Article literature review has four hypotheses, namely: (1) independence has a effect on audit quality; (2) audit fees has a effect on audit quality; (3) competence has a effect on audit quality.

THE IMPACT FACTORS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Maidani Maidani; Murti Wijayanti; Rakhmat Purnomo
TRIKONOMIKA Vol 19 No 2 (2020): December Edition
Publisher : Faculty of Economics and Business, University of Pasundan

This research study purpose is to analyze the impact of profitability, independent members of commissioner board, leverage and public shareholders on Corporate Social Responsibility (CSR) Disclosure by using 27 companies listed on Indonesia stock exchange and publishing Sustainability Report for the year during 2015 – 2017 as a sample. Using multiple linear regression as data analysis method, the results show that the proportion of independent board of commissioner of their existence can be a counterweight to various parties so as to encourage companies to disclose CSR, while the higher leverage level, the more likely the company will violate the credit agreement so that the company will seek to report higher earnings now. Therefore, in order for reported earnings to be high, the manager reduces costs, including the costs of disclosure of social responsibility. While profitability, and public share ownership have no effect on CSR Disclosure.

PENGARUH ROLE CONFLICT, ROLE AMBIGUITY DAN ROLE OVERLOAD TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA BEKASI Ayu Fadila; Maidani; Rinjani
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.706 KB)

The purpose of this study was to determine the influence of role conflict, role ambiguity and role overload on the performance of auditors at the Public Accounting Firm in Bekasi either partial or simultaneous.. The method used is quantitative. The population in this study are all auditors who worked on Public Accounting Firm in Bekasi with a sample of 55 respondents. Sample selection technique used is purposive sampling method. Source data used are primary data. Methods of data collection using questionnaire survey method and then processed using SPSS version 25. The results of this research show that the variables of role conflict, role ambiguity, and role overload has influence to auditor performance on Public Accounting Firm in Bekasi simultaneously. And the results show that partially, role conflict and role ambiguity have significant influence and negative to auditor performance on Public Accounting Firm in Bekasi, meanwhile role overload have no significant influence to auditor performance on Public Accounting Firm in Bekasi.

Faktor-Faktor yang Mempengaruhi Opini Audit Going Concern: Likuiditas, Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan Anindra Salsabilla; Cris Kuntadi; Maidani Maidani
Jurnal Sosial Teknologi Vol. 2 No. 12 (2022): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v2i12.516

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang mempengaruhi Opini Audit Going Concern, yaitu: Likuiditas, Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan, suatu studi literature audit. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Likuiditas berpengaruh terhadap Opini Audit Going Concern; 2) Profitabilitas berpengaruh terhadap Opini Audit Going Concern; 3) Solvabilitas berpengaruh terhadap Opini Audit Going Concern; 4) Pertumbuhan Perusahaan berpengaruh terhadap Opini Audit Going Concern.

Peranan Mediasi Inovasi: Pengaruh Orientasi Kewirausahaan, Teknologi, Intensitas Persaingan Terhadap Kinerja Perempuan Muslim Pada UMKM Hasil Olah Melinjo di Menes Banten M. Fadhli Nursal; Maidani Maidani; Chistophorus Indra Wahyu Putra; Muhammad Richo Rianto; Dinda Nurdianah; Putri Amanda
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.11339

This study analyzes the role of mediation of innovation in the influence of entrepreneurial orientation, technological orientation and intensity of competition on the performance of MSMEs by Muslim women who cultivate melinjo in the village of Menes Pandeglang, Banten. This research uses quantitative methods and statistical analysis tools in the form of smartpls 4.0. This study used a sampling technique in the form of quota sampling as many as 62 female entrepreneurs who processed melinjo. The results of this study found that there was an influence of entrepreneurial orientation and technology on innovation but different results on the intensity of competition. Other results explain that the influence of entrepreneurial orientation and innovation on performance but technology orientation and competition intensity have no effect on performance. The role of mediation has an effect on entrepreneurial orientation and technology on performance but has no effect on the intensity of competition. This research focuses on the role of women in improving the performance of MSMEs processed melinjo. In addition, the focus of this research is on the village of Menes, which is one of the villages in Pandegelang, Banten. The novelty in this study is that apart from the object of research, it is also a research model that has never been studied before.

Pengaruh Likuiditas, Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern Salsabilla, Anindra; Cris Kuntadi; Maidani; Panata Bangar Hasioan Sianipar
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas, Profitabilitas, Solvabilitas, PertumbuhanPerusahaan Terhadap Opini Audit Going Concern pada Perusahaan Sektor Infrastruktur, Utilitas danTransportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Metodologi penelitian ini adalahpenelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan Infrastruktur, Utilitas dan Transportasiyang terdaftar di Bursa Efek Indonesia dalam tahun 2019-2021. Teknik pengambilan sampel menggunakanteknik purpose sampling. Sampel berjumlah 28 perusahaan dari 81, sehingga data penelitian yang dianalisisberjumlah 84. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik dan regresilogistik. Hasil penelitian ini menunjukan bahwa likuiditas tidak berpengaruh terhadap Opini Audit GoingConcern dibuktikan dengan nilai signifikansi lebih besar dari 0,05 yaitu 0,683. Profitabilitas berpengaruhterhadap Opini Audit Going Concern dibuktikan dengan nilai signifikansi lebih kecil dari 0,05 yaitu 0,037.Solvabilitas tidak berpengaruh terhadap Opini Audit Going Concern hal ini dibuktikan dengan nilaisignifikansi lebih besar dari 0,05 yaitu 0,613, Pertumbuhan Perusahaan berpengaruh terhadap Opini AuditGoing Concern hal ini dibuktikan dengan nilai signifikansi lebih besar dari 0,05 yaitu 0,026, Likuiditas,Profitabilitas, Solvabilitas, dan Pertumbuhan Perusahaan berpengaruh terhadap Opini Audit Going Concern.

Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi & DKI Jakarta) Cindy Anggita N; Istianigsih Istianigsih; Maidani Maidani; Idel Eprianto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.376

This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a total of 79 respondents were successfully obtained. Data analysis was conducted through Descriptive Statistical Analysis, Outer Model Test, Inner Model Test, and Hypothesis Test. The research results indicate that Educational Background and Audit Experience have a significant impact on Audit Quality, while Gender is not proven to influence Audit Quality.

Pengaruh Sistem Pajak, Sanksi Pajak, dan Keadilan Pajak terhadap Penggelapan Pajak : (Studi Kasus pada KPP Pratama Bekasi Utara) Ahmad Ali; Cris Kuntadi; Maidani Maidani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3027

This study was conducted to examine the effect of the taxation system, tax sanctions, and tax justice on tax evasion. Data collection was carried out using a questionnaire. The sample in this study were taxpayers registered at KPP Pratama Bekasi Utara, with a sample size of 100 taxpayers. The data analysis used is the method with the help of the SPSS 26 program. The results showed that justice and the tax system affect tax evasion. the tax system affects tax evasion. tax justice affects tax evasion.

Pengaruh Tingkat Hutang Perusahaan, Profitabilitas, dan Ukuran Perusahaan terhadap Tarif Pajak Efektif pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia: (Studi Kasus Perusahaan Manufaktur Sektor Non Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Mutia Apriliani; Cris Kuntadi; Maidani Maidani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.3028

This study aims to obtain empirical evidence about the effect of Debt Level, Profitability and Company Size on Effective Tax Rates. The independent variables used are debt level, profitability and company size. The dependent variable used is the effective tax rate. This research method uses quantitative research methods. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The sample used used purposive sampling method and resulted in 105 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple regression test, and hypothesis testing. The results showed that partially the level of debt and company size had a positive effect on the effective tax rate, while profitability had no effect on the effective tax rate. Partially the level of debt, profitability and company size affect the effective tax rate.

Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses Nadiva Nasya Rukmananda B; Cris Kuntadi; Maidani Maidani
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3265

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.

Co-Authors Achmad Fauzi Adawiyyah, Robiatul Ahmad Ali Alfonso Lande Alifia Rizky Zalfa Amanda, Putri Amor Marundha Ananda Pravista Dewi Ananta, Engela Anggitarahma, Pingka Pamulia Anindra Salsabilla Anissa Pujiwaty Aulia Safitri, Aulia Aureta Zhabila Eka Putri AYU FADILA Ayu, Cindy Mahesa Cahyadi Husadha Chaerunnisa Sayidaturrachmah Chistophorus Indra Wahyu Putra Chistophorus Indra Wahyu Putra Cindy Anggita N Cindy Mahesa Ayu Cris Kuntadi Cut Zia Auralia Dewi, Ananda Pravista Dinda Nurdianah Eduard, Magdalena Belinda Eka Lala Sari Febriyani, Ratna Aulia Febriyanti, Lia Fikri , Adi Wibowo Noor Fiona Kristy Fitri Fajar Riyani Handayani, Milda Heru Tian Sanjaya Herwidyawati, Yuliza Hery Widijanto Hutasoit, Sri Anjeli Idel Eprianto Indriyanah, Anah Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jannah, Siti Ghozinatul Kristy, Fiona Loura Indrawijaya Lutfiah Khairunnisa Luvena Luvena M. Fadhli Nursal M. Fadhli Nursal M. Ilham Faturrahman M. Rafli Hermawan Magdalena Belinda Eduard Marundha, Amor Muhammad Rianto Mukti, Aloysius Harry MULYADI Mutia Apriliani Nadiva Nasya Rukmananda B Nazira, Nawfa Ayu Nella Ameliana Putri Nilasari, Pratiwi Nilasari, Sekar Ningrum, Endah Prawesti Novia Tatyana Salsabila Novita Wahyu Setyawati Nurdianah, Dinda Nursal, M. Fadhli Nurul Izati A, Silvia Octavianingrum, Sekar Intan Panata Bangar Hasioan Sianipar Pardian, Doni Pingka Pamulia Anggitarahma Pratiwi Nila Sari Pratiwi Nila Sari Prihasti Nur Amalia Purnomo, Rakhmat Putra, Chistophorus Indra Wahyu Putra, Christophorus Indra Wahyu Putri Amanda Putri Nabila, Elma Putri, Nella Ameliana Raden Irna Afriani Rafina Pebriani Sukardi Rahmawati Indah Lestari Raja Amin Raya Ratna Aulia Febriyani Raya, Raja Amin Rianto, Muhammad Richo Rinjani Robertus Suraji Salsabila, Novia Tatyana Salsabilla, Anindra Santi Djailani Sari, Eka Lala Sari, Pratiwi Nila Sayidaturrachmah, Chaerunnisa Sekar Intan Octavianingrum Sekar Nilasari Setiowati, Dani Pramesti Sevina Ghina Nafila Sinaga, Jhonni Siti Khumairoh, Siti Siti Maisa Zahara Sugih, Sugiharti Tri Widyastuti Tri Widyastuti Tuerah, Irene Yowina Maria Wardhani, Vyandha Angelisa Handina Wijayanti, Murti Yuniati, Triana Zalfa, Alifia Rizky

Title

Found 61 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 61 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 61 Documents
Search