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All Journal E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Accounting and Business Journal JURNAL EKONOMIKA INDONESIA
Rany Gesta Putri Rais
Universitas Malikulsaleh
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science

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PENGARUH ASIMETRI INFORMASI, KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP KECENDERUNGAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DI PEMERINTAH KOTA LHOKSEUMAWE Nur Afni Yunita; Muhammad Yusra; Rany Gesta Putri Rais
JURNAL EKONOMIKA INDONESIA Vol 11, No 1 (2022): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v11i1.7686

Abstract

This research aims to determine the influence of information asymmetry, internal control, organizational commitment, and competence to the tendency of fraud in village financial management in Lhokseumawe City Government. The study used primary data in the form of questionnaires. The data analysis methods used are instrument tests and classical assumption tests as well as multiple linear regression tests using the help of SPSS version 26 software. The results of the partial test obtained that information asymmetry and competence had a positive but insignificant effect on the tendency of fraud in the financial management of the village in Lhokseumawe city government. Meanwhile, internal control has a negative but insignificant effect on the tendency of fraud in the management of village funds in Lhokseumawe city government, while organizational commitment negatively affects the tendency of fraud in village financial management in Lhokseumawe city government.
Improving The Quality Of Service Through The Role Of Tax Volunteers razif, Razif; Putri Rais, Rany Gesta; Indrayani, Indrayani
Accounting and Business Journal Vol 4 No 1 (2022): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v4i1.3878

Abstract

The state currently adopts tax collection is the Self Assessment System. Where in this system, calculating, submitting, and paying taxes is done by self. This system is done to provide confidence in depositing taxes owed based on tax laws and regulations. Society in modern times has a very rapid lifestyle change. Likewise, in doing everything he wants a relatively fast and practical process, including the fulfillment of his tax obligations, namely paying taxes and reporting SPT. This study aims to analyze the perception of individual taxpayers in filling out the SPT and the motivation of individual taxpayers towards the services provided by tax volunteers to assist in filling out the annual SPT. The research was conducted by using a questionnaire survey of individual taxpayers in Lhokseumawe city. The data in this study were collected by distributing questionnaires to 100 samples of individual taxpayers. The hypothesis testing technique used is quantitative analysis. The measuring instrument in this study was tested using validity tests, reliability tests, and normality tests. The results of this study Motivation factors have a positive and significant effect on the quality of service tax volunteers. Perception factors have no effect and are not significant on the quality of service tax volunteers. Tax Volunteer Service Quality Factors on the CSQ-8 instrument are mostly in the very satisfied.
Pengaruh Tingkat Retensi Pajak, Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Return On Assets Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sub-Sektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2020 - 2022 Putri Rais, Rany Gesta; Nur Afni Yunita; Yusra, Muhammad; Endah Rizki Ayunda
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 1 (2025): Mei
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i1.1482

Abstract

: This research aims to determine the effect of tax retention rate, deferred tax, deferred tax assets and Return On Assets on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange in 2020-2022. The sample used in this research was 24 companies using the purposive sampling method. The research results show that the variables deferred tax expense and Return On Assets have an effect on the earnings management variable. Meanwhile, the variable level of tax retention and deferred tax assets do not have a significant effect on the earnings management variable. Keywords : Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Return On Assets, Earning Management
Co-Authors Endah Rizki Ayunda INDRAYANI INDRAYANI Muhammad Yusra Razif, Razif Yusra, Muhammad