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All Journal JAZ: Jurnal Akuntansi Unihaz Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Parlindungan Dongoran
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Tax Socialization and Incentives on Tax Compliance of Msmes with Tax Knowledge as Intervening (Case Study on MSMEs in Tangerang City) Siti Hawa; Parlindungan Dongoran
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6657

Abstract

Tax compliance has always been a severe problem in a country, including Indonesia; tax socialization and tax-intensive facilities provided by the government are expected to increase Compliance with taxpayers. In addition to the variables mentioned in this study, tax knowledge is also included as an intervening variable which aims to determine the extent of the influence of socialization, tax incentives and also to find out whether tax knowledge can mediate the relationship between tax socialization and tax incentives on the Compliance of MSME actors in Tangerang City. . The method used is quantitative, the sample is taken by distributing questionnaires to MSME actors in the city of Tangerang, the data analysis technique uses thePath Analysis Modeling the form of a statistical analysis method which is the development of the multiple linear regression method with the help software the SmartPLS3.0 which includes evaluation of the measurement model (outer model), evaluation of the structural model (inner model) and hypothesis testing (bootstrapping)., from the analysis results obtained that tax socialization and tax incentives have a positive and significant effect and tax knowledge can mediate the relationship between tax socialization and tax incentives on tax compliance of MSME actors in the city of Tangerang
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Hawa, Siti; Parlindungan Dongoran; Tita Safitriawati
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/xs1a9108

Abstract

This research aims to determine the effect of leverage, company size and liquidity on company value with dividend policy as a moderating variable. This research uses a quantitative approach with secondary data through company financial reports and public reports on the Indonesia Stock Exchange. The research population consists of mining companies listed on the Indonesia Stock Exchange for 2018-2022 with a total of 47 companies. The number of samples in this research was 19 companies obtained through the purposive sampling method. The analysis method used includes descriptive statistical data analysis, panel data, verification statistics, and moderated regression analysis, using the Eviews 12 analysis tool. The partial research results show that leverage, company size and liquidity variables influence company value. Other results, the results of moderate testing show that dividend policy is unable to moderate the influence of leverage and company size on company value, while dividend policy can moderate the influence of leverage on company value.
The Effect Of Capital Expenditure On Financial Performance With Good Corporate Governance As A Moderating Variable Made Susilawati; Parlindungan Dongoran; Tita Safitriawati; Siti Hawa; Neneng Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1077

Abstract

This research is quantitative with an explanatory approach, namely an approach that has a fulcrum in previous research. The data used in this research is primary, which the researcher obtained from the annual report of the National Statistics Agency from 2015 to 2024. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The result in this article shows that the Capital Expenditure variable can have a positive relationship and an insignificant influence on Company Performance because the P-values are positive and below the 0.05 significance level, namely 0.063. These results are inconsistent with the second study. These results indicate no positive relationship between regional Capital Expenditure and good regional Financial Performance. Other relevant factors include Good Corporate Governance, Regional Original Income, etc. The second hypothesis in this article also shows a positive but insignificant relationship because the P-values are at 0.051, less than 0.05. Based on this, it can be concluded that this article's first and second hypotheses cannot be accepted.
The Effect Of Capital Expenditure On Financial Performance With Good Corporate Governance As A Moderating Variable Made Susilawati; Parlindungan Dongoran; Tita Safitriawati; Siti Hawa; Neneng Widayati
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. I (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4iI.1077

Abstract

This research is quantitative with an explanatory approach, namely an approach that has a fulcrum in previous research. The data used in this research is primary, which the researcher obtained from the annual report of the National Statistics Agency from 2015 to 2024. The data that the researcher obtained was analyzed using the smart PLS 4.0 analysis tool. The result in this article shows that the Capital Expenditure variable can have a positive relationship and an insignificant influence on Company Performance because the P-values are positive and below the 0.05 significance level, namely 0.063. These results are inconsistent with the second study. These results indicate no positive relationship between regional Capital Expenditure and good regional Financial Performance. Other relevant factors include Good Corporate Governance, Regional Original Income, etc. The second hypothesis in this article also shows a positive but insignificant relationship because the P-values are at 0.051, less than 0.05. Based on this, it can be concluded that this article's first and second hypotheses cannot be accepted.
The Effect Of Capital Expenditure On Environmental Performance With Investment As A Moderating Variable Kusiyah; Eva Purnamasari; Asterina Anggraini; Parlindungan Dongoran; Yusran Zainuddin
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1383

Abstract

This study aims to examine the effect of corporate Capital Expenditure (CAPEX) on Environmental Performance , and to analyze the role of Investment ( measured as a proportion of assets or strategic expansion) as a moderating variable in this relationship. Environmental performance is a crucial non-financial indicator in the context of corporate sustainability. Theoretically, allocating CAPEX to new assets (e.g., cleaner production technologies) is expected to improve environmental performance. However, the effectiveness of this capital expenditure is thought to depend heavily on the magnitude and strategic direction of the company's total investment. This research method uses a quantitative approach with secondary data from financial reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023. The Capital Expenditure variable is measured from the cash flow statement, Environmental Performance is measured using the PROPER score (Company Performance Rating Program in Environmental Management), and Investment is measured from total assets or sales growth rate. Data analysis was performed using Panel Data Regression through EViews 12 software, and Moderated Regression Analysis (MRA) to test the interaction hypothesis. The results of the study indicate that Capital Expenditure has a positive and significant influence on Environmental Performance. Furthermore, a key finding is that Investment is proven to significantly and positively moderate the relationship between Capital Expenditure and Environmental Performance (positive interaction variable coefficient, p < .05. This means that companies with high levels of investment tend to gain greater environmental performance benefits from each unit of environmental capital expenditure. The implications of this research highlight that CAPEX allocation for environmental purposes should be aligned with an integrated long-term investment strategy to maximize sustainability outcomes.
Simple Digital-Based Financial Bookkeeping Training to Improve the Quality of Village Cash Reports Rika Lidyah; Liestyowati; Tita Safitriawati; Parlindungan Dongoran; Asramid Yasin
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.4226

Abstract

Penyaluran Dana Desa secara besar-besaran menuntut akuntabilitas dan transparansi yang tinggi dalam pengelolaan keuangan di tingkat desa. Mitra layanan, Pemerintah Desa [Nama Desa Negara Bagian/Lokasi Mitra], menghadapi tantangan signifikan terkait kualitas pelaporan keuangan, yang seringkali ditandai dengan perbedaan data antara catatan kas harian dan laporan bulanan, keterlambatan dalam penyusunan laporan, dan kerentanan terhadap kesalahan pencatatan manual. Masalah-masalah ini menghambat proses audit, verifikasi oleh Badan Konsultatif Desa (BPD), dan berdampak pada kecepatan penyerapan anggaran untuk kegiatan pembangunan desa. Solusi yang ditawarkan adalah Pelatihan Pembukuan Keuangan Berbasis Digital Sederhana menggunakan [Aplikasi/Platform Sederhana Negara Bagian, misalnya: Microsoft Excel atau Aplikasi Keuangan Sederhana] yang disesuaikan dengan kebutuhan pelaporan desa. Metode implementasinya meliputi penilaian kebutuhan, pelatihan praktik intensif, pendampingan praktis, dan evaluasi dampak. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman tim manajemen keuangan desa (bendahara dan sekretaris) mengenai prinsip-prinsip akuntansi dasar dan, yang lebih penting, peningkatan kecepatan (efisiensi waktu) dan akurasi (meminimalkan kesalahan manusia) dalam menyusun Laporan Realisasi Anggaran Kas Desa. Keberhasilan program ini berkontribusi langsung pada peningkatan kualitas Laporan Kas Desa, mendukung Tata Kelola Pemerintahan yang Baik di tingkat lokal, dan memastikan bahwa Dana Desa dapat dimanfaatkan secara optimal dan akuntabel.
Co-Authors Asramid Yasin Asterina Anggraini Eva Purnamasari Kusiyah Liestyowati Made Susilawati Neneng Widayati Rika Lidyah Siti Hawa Siti Hawa Tita Safitriawati Yusran Zainuddin