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All Journal Jurnal Ilmiah Akuntansi Kesatuan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Eha Hasni Wahidhani
Universitas Nusa Bangsa
Economics, Econometrics & Finance

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Pengaruh Pemahaman Peraturan Perpajakan Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus pada Kantor Pelayanan Pajak Pratama Bogor Desi Rachmawati Kencana Sari; Eha Hasni Wahidhani; Wartoyo Hadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.2033

Abstract

This research aims to test and analyze the influence of understanding tax regulations and tax rates on taxpayer compliance (case study at the Bogor Pratama Tax Service Office). This research is quantitative. Data was collected using a questionnaire technique with a sampling technique using convenience sampling. The data analysis techniques used are descriptive, classical assumption analysis tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests. The results of this research show that understanding tax regulations and tax rates has a significant and simultaneous effect on taxpayer compliance at KPP Pratama Bogor.
Analysis Of Fixed Financing, Profit Sharing Financing And Non Performing Financing On Profit Gain Of Banking Industries In Indonesia Loso Judijanto; Anggita Permata Yakup; Joko Rianto; Eha Hasni Wahidhani; Donny Dharmawan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 6 (2023): Desember 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i6.1692

Abstract

The purpose of this study is to determine whether profit-sharing, fixed financing, and non-performing financing (NPF) all have an impact on sharia banking earnings at the same time. Influence analysis research is what this study is doing. Purposive sampling was used in this study's sample process. The research sample in this study is sharia banking profit. Twenty Indonesian commercial banks that follow sharia law served as the study's population. This study employs quantitative data methodologies, meaning that Ordinary Least Squares analysis is employed to turn the research's data into numerical values. The research findings indicate that sharia banking earnings are significantly impacted by profit sharing, fixed financing, and non-performing financing (NPF) variables all at the same time. The profit-sharing component significantly and favorably affects profit. This implies that profit will rise with each increase in profit sharing. The profit margin is significantly and favorably impacted by fixed finance variables. This implies that profit will rise with each increase in fixed funding. The variable of non-performing finance (NPF) has a noteworthy and adverse impact on earnings. This implies that earnings will decrease with each increase in NPF. The modified R-squared value indicates that while some variation in the independent variables can be used to partially explain the variation in the dependent variable (profit), other variables unrelated to the variables under study account for the remaining portion.
The Influence of CSR and Profitability On Value Companies with GCG As A Moderating Variable Dea Agnes Afifah; Isbandriyati Mutmainah; Eha Hasni Wahidhani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2042

Abstract

The purpose of this research is to analyze the influence of CSR (Corporate Social Responsibility) and profitability on firm value with GCG (Good Corporate Governance) as a moderating variable in the Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange (BEI) in the year 2022. The population in this study consists of Food and Beverages sub-sector companies listed on the Indonesia Stock Exchange during the 2022 period. The sample size for this study is 30 companies. The sampling method employed is purposive sampling, and hypothesis testing is conducted using Moderated Regression Analysis. The results of this research indicate that CSR has a significant impact on firm value, profitability has a significant impact on firm value, and GCG can moderate the influence of CSR and profitability on firm value. Keywords: CSR, Profitability, Firm Value, GCG
Cost Efficiency Analysis of Purchasing Imported Elevators Through Customs Clearance Services at PT Marico Gria Jakarta Niken Lestari; Wartoyo Hadi; Eha Hasni Wahidhani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2043

Abstract

The research was conducted at PT Marico Gria, a company in Jakarta that sells elevators. This research aims to determine the cost efficiency of import purchases through customs clearance and self-management services. Data was collected through interviews, documentation, and literature studies to then be analyzed using a qualitative descriptive method by calculating the amount of relevant costs that have occurred or will come. Efficiency is calculated based on assumptions seen from the company's purchasing potential. The results showed that the calculation of the cost of purchasing imports in one purchase through customs clearance services was greater, namely, IDR 8,550,000, while self-management was IDR 5,000,000. So the company's import purchases in 10 times the purchase per year In the next 5 years the company gets an efficiency of IDR 147,500,000, - if the company carries out customs clearance with self-management. Keyword: Cost efficiency, Import Purchases, Customs Clearance, Self-Management
Co-Authors Anggita Permata Yakup Dea Agnes Afifah Desi Rachmawati Kencana Sari Donny Dharmawan Isbandriyati Mutmainah Joko Rianto Loso Judijanto Niken Lestari Wartoyo Hadi