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All Journal Jurnal Bisnis dan Ekonomi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi
Achmad Badjuri
Universitas Stikubank
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Determinan Faktor Yang Mempengaruhi Kinerja UMKM di Kota Semarang Riva Meutia Febriana Safitri; Achmad Badjuri
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 1 (2022): JULI: Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i1.710

Abstract

This study aims to find empirical evidence about the effect of accounting knowledge, owner's perception, entrepreneurship orientation, market orientation, performance of micro, small and medium enterprises. This research is a quantitative research using primary data obtained from questionnaires that have been distributed and measured using a likert scale. The population in this study were all owners of micro, small and medium enterprises in North Semarang sub-district with a total of 1683 businesses. The sampling method used in this research is probability sampling. Based on probability sampling method, obtained 95 respondents. Test results from the instrument in this study is valid and reliable. Data analysis techniques used is multiple linear regression analysis using SPSS version 21. The results in this study indicate that accounting knowledge and owner's perception affect the performance of micro, small and medium enterprises, while entrepreneurship orientation and market orientation have no effect on the performance of micro, small and medium enterprises.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN BERBASIS FRAUD TRIANGLE MELALUI KUALITAS AUDIT SEBAGAI PEMODERASI Devi Sintabela; Achmad Badjuri
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.375

Abstract

This study aims to determine the effect of financial stability, external pressure,ineffective supervision, and rationalization as independent variables from the fraudtriangle on fraudulent financial reporting with moderated audit quality. Thisresearch uses banking company objects listed on the Indonesia Stock Exchange in2019-2021. The sample selection used purposive sampling by producing 75samples. The results show that only financial stability has a negative effect onfraudulent financial statements proxied by earnings management. External pressurevariables, ineffective supervision, and rationalization have no effect on fraudulentfinancial reporting. Audit quality as a moderating variable is unable to moderatethe effect of all independent variables on fraudulent financial statements.
Konservatisma Akuntansi dan Overconfidence CEO Muhammad Ali Ma'sum; Achmad Badjuri; Batara Daniel Bagana; Mega Dewi Arisani
Jurnal Bisnis dan Ekonomi Vol 29 No 2 (2022): Vol. 29 No. 2 EDISI SEPTEMBER 2022
Publisher : Faculty of Economics and Business, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v29i2.9270

Abstract

Abstract CEO yang overconfident lebih bersedia untuk memulai proyek investasi yang memerlukan percobaan, namun cenderung menunda menanggapi berita buruk ketika proyek tidak berjalan sesuai rencana. Konservatisma akuntansi mempercepat pengakuan berita buruk dan penyebarannya kepada dewan komisaris, sehingga CEO akan mengakui masalah lebih awal dan mulai mencari solusi. Penelitian ini bertujuan untuk menguji apakah perusahaan yang dipimpin oleh CEO yang overconfident dan yang mempraktikkan akuntansi konservatif akan menunjukkan kinerja masa depan yang lebih baik terutama ketika perusahaan memiliki keterbatasan keuangan yang tidak ketat. Dengan menggunakan regresi data panel hasil penelitian ini menunjukkan bahwa perusahaan yang dipimpin oleh CEO yang overconfident dan yang mempraktikkan akuntansi konservatif menunjukkan kinerja arus kas yang lebih baik. Lebih lanjut efek positif gabungan dari CEO yang overconfident dan konservatisma akuntansi menurun dalam kondisi keterbatasan keuangan yang ketat.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AGRESIVITAS PAJAK DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Sekar Rani Arum Sari; Achmad Badjuri
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9970

Abstract

The purpose of this study was to gain knowledge based on the facts and data obtained validity and reliably regarding wheter there is an influence of financial factors, including firm size, leverage, profitability, and audit committee as moderating variable in Manufacturing Sector Companies listed on the Indonesia Stock Exchange (BEI) 2019-2021. The research sample is filtered out to 161 sample data. The research method used is quantitative research with multiple regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that leverage positively significant influences tax aggressiveness, but firm size and profitability has no effect on tax aggressiveness. The audit committee can moderate the influence of leverage on tax aggressiveness, but cannot moderate the relationship of firm size and profitability on tax aggressiveness.
SANKSI MEMODERASI KESADARAN DAN PEMAHAMAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM KPP PRATAMA SEMARANG GAYAMSARI Januar Arrasyid Asyegap; Achmad Badjuri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14467

Abstract

Penelitian ini bertujuan untuk menguji apakah sanksi dapat memoderasi pengaruh kesadaran dan pemahaman terhadap kepatuhan wajib pajak UMKM KPP Pratama Semarang Gayamsari. Populasi dalam penelitian ini adalah seluruh wajib pajak orang pribadi UMKM yang terdaftar di KPP Pratama Semarang Gayamsari. Jumlah sampel dalam penelitian ini sebanyak 100 wajib pajak orang pribadi UMKM yang terdaftar di KPP Pratama Semarang Gayamsari. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data primer. Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS versi 25. Hasil dari penelitian ini memberikan bukti empiris bahwa secara parsial variabel kesadaran dan pemahaman berpengaruh positif terhadap kepatuhan wajib pajak. Selanjutnya variabel sanksi dapat memoderasi pengaruh kesadaran dan pemahaman pajak terhadap kepatuhan wajib pajak
Co-Authors Batara Daniel Bagana Devi Sintabela Januar Arrasyid Asyegap Mega Dewi Arisani Muhammad Ali Ma’sum Riva Meutia Febriana Safitri Sekar Rani Arum Sari