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All Journal Jurnal Pendidikan dan Pengajaran SABAJAYA Jurnal Pengabdian Kepada Masyarakat AKRUAL : Jurnal Akuntansi dan Keuangan`
Rianto
Universitas Islam As-Syafiiyah
Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Effect of Learning Behavior and Intellectual Intelligence on Student Accounting Understanding Blasius Erik Sibarani; Rianto
Jurnal Pendidikan dan Pengajaran Vol 55 No 2 (2022): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpp.v55i2.41823

Abstract

Vocational High School students are expected to have the capability to deepen or focus on one field, for example accounting. But in reality students' understanding of accounting is still low, they do not understand the material in the ongoing learning process. That it becomes one of the basic factors that make students unable to take part in learning well. This study aims to analyse the effect of students' intellectual intelligence, and students' learning behavior on accounting understanding. This research uses quantitative research. Primary data is used to obtain basic data with a survey method distributing questionnaires to respondents. The population in this study was 145 people and the sampling in this study used random sampling technique so that the results obtained were 105 students. Classical assumption test used is normality test, multicollinearity test, heteroscedasticity test. Intellectual intelligence is measured by problem solving ability, figure ability, verbal ability and numerical ability. Learning behavior is measured by reading books, attending lessons, studying at home and preparing for exams. For accounting understanding, it is measured by eight concept statements regarding tax accounting, financial accounting, institutional accounting and myob. Based on data processing, the results shows learning behavior has a positive and significant effect on accounting understanding, intellectual intelligence has a positive and significant effect on accounting understanding, and simultaneously intellectual intelligence and learning behavior have a positive and significant effect on accounting understanding.
Pelatihan UMKM dalam Meningkatkan Kualitas Budi Daya Ikan Bandeng Mekar Meilisa Amalia; Sari Mujiani; Rianto; Moh. Abdurrosyid; Patriandari Patriandari
SABAJAYA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2023): SABAJAYA: Jurnal Pengabdian kepada Masyarakat
Publisher : SABA JAYA PUBLISHER

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

Abstract

Pelatiahn ini bertujuan tujuan diadakan kegiatan ini,yakni untuk menganalisa dan membuktikan: 1). Memberikan ide untuk mengembangkan usaha bersama warga sekitar di era new normal serta membuat poduksi olahan ikan bandeng, 2). Membantu proses medesain logo dan pemasaran produk melalui sosial media 3] Membantu peserta pelatihan agar lebih kreatip dan inovatif dalam memasarkan pindang bandeng sehingga bisa terkenal seantoro nusantara. Pelaksanaan Pengabdian Masyarakat ini dikelola oleh tim pelaksana yan terdiri dari empat dosen yang bertugas pula sebagai dosen pembimbing lapangan (DPL). Secara administrative,pelaksanaan,maupun evaluasinya berkoordinasi dengan pusat Pengabdian Masyarakat LPPM Universitas Islam As-Syafiyah-Jakarta yang dilaksanakan di daerah Tamb Hasil pelaksanaan kegiatan ini mampu dapat meningkatkan pengetahuan dan kemampuan mitra dalam berwirausaha dengan memanfaatkan sumberdaya di sekitar serta bentuk pemasaran melalui media sosial yang telah diterapkan.Kegiatan pengabdian masyarkat Universitas Islam As-Syafiiyah-Jakarta di Desa Tambak Sumur Kecamatan Tirtajaya Kabupaten Karawang dengan pendampingan usaha miko kecil menegah (UMKM) pindang Bandeng mempunyai dampak yang bermanfaat diantaranya hasil keuntugan hasil produk,dapatya pesanan,kemampuan manajemen dan pemasaran yang diperoleh.
Analisis pengaruh Ukuran Perusahaan, Financial Stability dan External Pressure terhadap Earning Management dengan Financial Targets sebagai Variabel Moderasi Rianto Rianto; Rina Rina
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i1.1532

Abstract

This study aims to determine the effect of the influence of company size, financial stability, and external pressure on earning management with financial targets as a moderating variable (an empirical study of mining companies listed on the Indonesia Stock Exchange 2015 - 2018). Samples were taken using purposive sampling method with certain criteria during the study period. Based on the predetermined criteria and the use of panel data, the amount of data that can be processed is as many as 48 data. The data analysis method used is multiple linear regression which is processed using eviews9. The results of this study indicate that: (1) company size has a negative and significant effect on earning management (2) financial stability has a negative and significant effect on earning management. (3) external pressure has a positive and significant effect on earning management (4) company size cannot moderate the financial targets variable on earning management. (5) financial targets can moderate the financial stability variable against earning management. (6) financial targets can moderate the external pressure variable against earning management.
Faktor yang Mempengaruhi Agresivitas Pajak pada Perusahaan Manufaktur Periode 2015-2020 Rianto Rianto; Adang Sunandar
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v3i2.1737

Abstract

The purpose of this study is to analyze whether inventory intensity, sales growth, earnings management, and profitability have an effect on tax aggressiveness. In this study, tax aggressiveness is proxied by the Cash Effective Tax Rate (CETR). The data is secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The sampling technique used was purposive sampling. Based on the results of the tests conducted in this study, it was found that the inventory intensity variable had a negative and significant effect on tax aggressiveness. Sales growth variable has a positive and significant effect on tax aggressiveness. Earnings management variable has a positive but not significant effect on tax aggressiveness. Meanwhile, profitability has a positive and significant effect on tax aggressiveness.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PERATAAN LABA Rianto -; Rizka Yudinur
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i1.2027

Abstract

This research was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange. The purpose of this study is to analyze the effect of Profitability, Firm Size and Leverage on Income Smoothing (empirical study on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2016-2020). The population in this study amounted to 69 basic and chemical industrial companies on the Indonesia Stock Exchange. The sampling technique used is purposive sampling, obtained a sample of 29 companies. The type of data used is secondary data sourced from the official website www.idx.co.id. The analytical method used in this research is logistic regression analysis. Based on the results of this study, it can be seen that profitability as measured by ROA has no effect on income smoothing, company size has a negative effect on income smoothing, leverage has no effect on income smoothing as measured by the debt to equity ratio (DER).
PENGARUH COMPANY SIZE DAN LEVERAGE TERHADAP TAX MANAGEMENT Rianto Rianto; Dede Mutiara Nuraisyah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v4i2.2449

Abstract

This study aims to examine the effect of firm size and leverage on tax management. In this study, tax management is measured using the effective tax rate (ETR), company size is measured using SIZE and leverage is measured using the debt ratio (Debt Ratio). The sample used in this study were mining companies listed on the Indonesia Stock Exchange and publishing their annual financial reports in 2016-2020 with 30 companies selected using the purposive sampling method, obtained 60 data from 12 companies with five years of observation. The results of this study indicate that firm size has no significant effect on tax management while leverage has a significant effect on tax management.
Pengaruh Capital Expenditure, Special Allocation Fund, General Allocation Fund dan Level of Regional Financial Independence Rianto -; Heryanto -
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i1.3065

Abstract

This study aims to determine the effect of Capital Expenditures, Special Allocation Funds, General Allocation Funds on the Level of Regional Financial Independence in D.I Yogyakarta Province in 2014-2021. The samples used in this study were all regencies/cities in the Province of D.I Yogyakarta using the census sampling technique. The independent variables of this study are Capital Expenditures, Special Allocation Funds and General Allocation Funds. The dependent variable of this study is the Level of Regional Financial Independence. The results show that capital expenditure has no effect on the level of regional financial independence, while the Special Allocation Fund has a significant negative effect on the level of regional financial independence, and the general allocation fund has a significant negative effect on the level of regional financial independence
PENGARUH HARGA TRANSFER DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK Leiliy Nur Aryani; Rianto -
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 5 No 2 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v5i2.3631

Abstract

This study aims to determine the effect of Transfer Pricing and Capital Intensity on Tax Avoidance. The sample used in this study is a company listed on the Indonesia Stock Exchange (IDX) and publishes a complete financial report in 2018-2022 with 10 sample companies using purposive sampling method. The independent variable of this study is the transfer pricing measured by the related parties accounts receivable of the total account receivable and capital intensity measured by the total fixed assets of the total assets. The dependent variable of this study is the Tax Avoidance which is measured by ETR of the profit before tax. The results show that Transfer Pricing has a positif significant effect on Tax Avoidance and Capital Intensiry has positif significant on Tax Avoidance.
Co-Authors Adang Sunandar Blasius Erik Sibarani Dede Mutiara Nuraisyah Heryanto - Leiliy Nur Aryani Mekar Meilisa Amalia Moh Abdurrosyid Patriandari Patriandari Rina Rina Rizka Yudinur Sari Mujiani