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All Journal MANAJEMEN HUTAN TROPIKA Journal of Tropical Forest Management Jurnal Manajemen Update Jurnal JSIKA Cannarium (Jurnal Ilmu-ilmu Pertanian) PROFIT : Jurnal Administrasi Bisnis Indikator: Jurnal Ilmiah Manajemen & Bisnis Jurnal Biologi Tropis Al-Iktisab: Journal of Islamic Economic Law Jurnal Transformative Prosiding Seminar Nasional Sains dan Teknologi Terapan Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuivalensi Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Madaniya Devotion: Journal of Research and Community Service Altifani Journal: International Journal of Community Engagement Jurnal Abdimas Akademika MAKILA: Jurnal Penelitian Kehutanan Jurnal Sistem Informasi Universitas Dinamika Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Riset Ekonomi dan Bisnis Mahasiswa : Brainy Innovative: Journal Of Social Science Research Jurnal Penelitian Kehutanan Wallacea Jurnal Pertanian Khairun (JPK) Jurnal Wasian Jurnal Pengabdian Masyarakat Hutan Jurnal Forest Island
Andy Kurniawan, Andy
Jurusan Administrasi Publik Fakultas Ilmu Sosial dan Ilmu Politik Universitas Diponegoro
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

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MODEL KEPATUHAN MEMBAYAR PAJAK UMKM DI KOTA KEDIRI Renata, Felicia; Tohari, Amin; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

The purpose of this research is to determine the impact of tax understanding, tax sanctions, tax rates, tax services, also tax knowledge on the compliance of MSME taxpayers in Kediri City in paying taxes. This research uses a quantitative approach with causal associative research techniques. The sample used in this research was 100 MSME taxpayers in Kediri City and was analyzed using the PLS approach using SmartPLS-4.0 software. The conclusion of this research is that tax understanding and tax services do not have a significant impact on the compliance of MSME taxpayers in paying taxes. While tax sanctions, tax rates, also tax knowledge have a significant impact on the compliance of MSME taxpayers in paying taxes
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Putri, Wilda Karisma; Puspita, Erna; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that stock returns are the main factor desired by investors when carrying out investment activities in the capital market. In before investing, investors should analyze financial performance the company, in order to get the expected return. To assess company’s financial performance, investors can pay attention to factors that can affect stock returns. The aim of this research is to know the infuence of the current ratio, debt to equity ratio, return on assets and earnings per share on stock returns both partially and simultaneously infrastructure sector companies listed on the Indonesian Stock Exchange period 2020-2023. This research uses a quantitative causality approach. Sample in this research, it was obtained using a purposive sampling method based on predetermined criteria, with a population of 57 sector companies infrastructur, and the number of samples that meet the criteria is a 12 companies. The data analysis method used is multiple linier regression analysis with using IBM SPSS Statistics 23 software. Conclusions from the research results these are (1) Current ratio, debt to equity ratio, return on assets and earning per share partially has a significant effect on stock return in the company infrastructure sector listed on the IDX. (2) Current ratio, Debt to Equity Ratio, Return On Assets dan Earning Per Share simultaneously have a significant effect on stock return in infrastructure sector companies that are flat on the Stock Exchange Indonesian Effect.
Co-Authors Abbas, Nurdiana Abubakar, Salim Abullatif, Zauzah Adnan Sofyan Adwan, Suhaimi A Amin Tohari Ardanan, Ardanan Arif, Nurfadhilah Asiah Salatalohy, Asiah B, Sabaruddin Badrun, M Arfandi Badrus Zaman Baguna, Firlawanti Lestari buhari umasugi Diah Nurdiwaty Edy Yulianto Ela Ela, Mutmaina Ela, Mutmaina Ela Faisol Faisol Faisol Fatrawana, Adesna Febriana, Lutfia Ariska Firnanda, Vira Erna Hamidin Rasulu Hendra, Joni Hermawant, Romy Hestiana, Hesti Nofiana Husen, Nurmila Ismail, Hamid Lapanji, Ugiyana Linawati M. J. Dewiyani Sunarto Marasabessy, Much Hidayah Mohammad Ghozali, Mohammad Muhidin, Fadli Nurdin, Aqshan Shadikin Nurhikmah Nurhikmah Nurhikmah Nurrahma, Aisyah Asri Palihema, Wiwin Pardomuan Sihombing, Pardomuan Prihandono, Dorojatun Puji Astuti Puspita, Erna Putri Aulia, Eva Putri Larasati, Putri putri, atina rokhmani Putri, Mila Kartika Indah Putri, Wilda Karisma Qurrotu Aini, Qurrotu R.W.H, RA. Jauza Hanun Rahmawati Rahmawaty, Aisjah Radin Ramli Hadun Renata, Felicia Reyna Ashari Rini, Rizka Setyo Rosita Rosita Ryadin, Aisjah Rachmawaty Ryadin, Aisjah Rahmawaty Sabaruddin B. Satriyawan, Bambang Sentanu, I Gede Eko Sri Siti Nurjannah Soenarsih, Sri solikah, mar'atus Solikah, Mar’atus Sri Marti Pramudena Sri Widiawati, Hestin Sugeng Sugeng Sujud, Suratman Sulistiyowati, Tutur Bina Supriono Supriono Supriono Supriono Suryati Tjokrodiningrat Tamnge, Fadila Tamrin, Mahdi Theresia MCA Tidore, Faedly H. Tukuboya, Elvira Widiawati, Hestin Sri Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Wulan Wulandari, Sri Hariani Eko Yahya, Firman Yusri Sapsuha