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All Journal Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Community: Jurnal Pengabdian Pada Masyarakat
Ashari Ashari
Universitas Muria Kudus
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN DISIPLIN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN: STUDI EMPIRIS PADA BANK PERKREDITAN RAKYAT DI KABUPATEN PATI Adi Andrian; Ashari Ashari; Dennyca Hendriyanto N
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.44

Abstract

This study aims to analyze the effect of human resource competence, utilization of information technology, application of the principles of good corporate governance and work discipline on the quality of financial reports (empirical study on rural banks in Pati district). The sampling technique used was purposive sampling technique with the number of respondents obtained as many as 90 respondents. Partially, the competence of human resources affects the quality of financial reports. Meanwhile, the use of information technology, the application of the principles of good corporate governance and work discipline have no effect on the quality of financial reports.
Pelatihan Akuntansi, Manajemen Keuangan, dan Perpajakan Bagi Pengelola Sekolah Di SMK Raden Umar Said Gebog Kudus Ashari; Aprilia Whetyningtyas; Diah Ayu Susanti
Community : Jurnal Pengabdian Pada Masyarakat Vol 1 No 3 (2021): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.393 KB) | DOI: 10.51903/community.v1i3.102

Abstract

The accounting, financial management, and taxation training activities for school managers are motivated by the responsibility of vocational high schools (SMK) to be able to make good accountability reports for aid funds provided by the government and other parties. It is hoped that this report can be prepared in accordance with applicable accounting principles. In addition, professional fund management allows schools to grow optimally and in the end is expected to be able to support a quality teaching and learning process. School administrators need to manage the funds they receive professionally. Schools as institutions that use funds in carrying out activities need to understand generally accepted tax rules and their application. Funds disbursed to schools will be monitored for their use and their accountability reports checked by authorized agencies such as the Supreme Audit Agency (BPK). Vocational High Schools that rarely have accounting staff will of course delegate this responsibility to school principals and treasurers who may also not have sufficient educational background and knowledge of accounting, financial statement preparation, school financial management, and taxation. This training is expected to help provide knowledge, understanding, and skills so that schools can organize the preparation of financial reports, manage finances transparently and apply procedures for collecting, depositing, and reporting school taxes.
Pengaruh Kepemilikan Institusional, Komisaris Independent, Komite Audit, Intensitas Modal, dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Fatimah Kusumawardani; Ashari Ashari; Alfiyani Nur Hidayanti
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 2 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i2.3247

Abstract

This study was conducted to examine the effect of institutional ownership, independent commissioners, audit committees, capital intensity, and sales growth on tax avoidance. The population in this study are companies in the consumer cyclicals and consumer non-cyclicals sectors that are listed on the Indonesia Stock Exchange for the 2017-2021 period. The data in this study uses secondary data. The sampling technique used purposive sampling method, so as to obtain a sample of 190 companies. The analysis technique used is multiple linear regression analysis using SPSS statistics version 25 application. Based on the analysis results of this study indicate that institutional ownership, audit committees, and capital intensity have no effect on tax avoidance. Meanwhile, independent commissioners and sales growth have a negative effect on tax avoidance.
Co-Authors Adi Andrian Alfiyani Nur Hidayanti Aprilia Whetyningtyas Dennyca Hendriyanto N Diah Ayu Susanti Fatimah Kusumawardani