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POTENSI KEBANGKRUTAN MENGGUNAKAN MODEL ZAVGREN DAN ALTMAN PADA PERUSAHAAN DI INDONESIA Viola Syukrina E Janrosl; Argo Putra Prima; Yuliadi Yuliadi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4593

Abstract

Perusahaan yang bergerak di bisnis perdagangan komoditas hasil pertambangan dan energi dan juga pabrik perakitan umum. Penelitian ini bertujuan mengetahui dan memberikan bukti empiris terdapat perbedaan potensi kebangkrutan pada perusahaan pertambangan subsektor batu bara yang terdaftar di Indonesian Stock Exchange. Meningkatnya jumlah kegagalan perusahaan sebagaimana disebutkan di atas dan potensinya berdampak pada pekerjaan, kehidupan masyarakat dan ekonomi secara umum berarti bahwa sangat penting untuk dapat memprediksi peristiwa ini di Indonesia sebelum terjadi. Beberapa pemangku kepentingan seperti pemerintah, karyawan, debitur, pemegang saham, dan investor lainnya kehilangan secara substansial dalam kegagalan perusahaan ini. Populasi adalah keseluruhan kelompok orang, kejadian, benda-benda yang menarik peneliti untuk ditelaah. Sampel dalam penelitian ini adalah sub sektor pertambangan tahun 2017-2020 yang terdaftar in  indonesia stock exchange. Berdasarkan pengambilan keputusan Uji Wilcoxon jika nilai Asymp. Sig 0,05 maka dapat ditarik kesimpulan ada perbedaan antara hasil prediksi kondisi keuangan perusahaan dengan menggunakan model Zavgren dan Altman 
PEMAPARAN APLIKASI KOMPUTER, MANAJEMEN KEUANGAN, DAN PERPAJAKAN DI SMK KOLESE TIARA BANGSA Daris Purba; Riki; Putu Rani Susanthi; Yossi Hendriati; Puspita Rama Nopiana; Hazriyanto Hazriyanto; Nasruji Nasruji; Dadi Akhmad Perdana; Yuliadi Yuliadi; Rudi Yanto Batara Silalahi; Rina Rina; Suratman Suratman; V Ade Arianto CP; Asih Purwana Sari
PUAN INDONESIA Vol. 4 No. 2 (2023): Jurnal Puan Indonesia Vol 4 No 2 Januari 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i2.134

Abstract

This community service activity was carried out on students of SMK Kolese Tiara Bangsa Batam. The purpose of this service is to provide knowledge of mail-merge, financial management, and taxation to students. The devotion method is to use the counseling method for mail-merge material and the collaborative interactive lecture method for financial management and taxation material. Faculty and students are involved in this service. Service is carried out with 3 stages, namely the preparation stage, the implementation stage, and the evaluation stage. At the preparatory stage, observations are made to the object of devotion. At the implementation stage, the provision of bidding materials is carried out. At the evaluation stage, an assessment of the implementation of service is carried out. The results of the service show that students really need this material because they rarely get it in school except for taxation materials. The results of the evaluation show an increase in students' knowledge of the material presented. This service suggests that service activities should be carried out that are more devoted to the delivery of financial management materials.
MACROECONOMIC ANALYSIS OF STOCK RETURNS Handra Tipa; Neni Marlina Br Purba; Yuliadi Yuliadi; Viola Syukrina E Janrosl
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7238

Abstract

This study was done to investigate how the macroeconomic environment affects stock returns. Whereas sampling is based on the research criteria, the population of the study consists of financial organizations registered in LQ45. A number of analyses, including descriptive analysis, traditional presumptions, and hypothesis testing (t test, f test, and r square test), are used in the data processing approach. According to the analysis test, while inflation and interest rates have an impact on stock returns, it is not statistically significant. In contrast, the stock return has a considerable impact on the currency rate. The three independent variables have a considerable impact on stock returns when tested together.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN FISKUS SEBAGAI VARIABEL MODERASI Neni Marlina Br Purba; Yuliadi Yuliadi; Erni Yanti Natalia; Poniman Poniman
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11596

Abstract

The purpose of this study is to examine how tax knowledge and accounting understanding affect taxpayer compliance, with the quality of tax service as a moderating variable. This study was conducted quantitatively using a survey method targeting taxpayers registered at the Batam Selatan Tax Office. A simple random sampling method using the Slovin formula was employed, resulting in a sample of 100 respondents. With the assistance of SmartPLS, the Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was utilized. The results indicate that knowledge of taxation and accounting, as well as the quality of tax administration services, significantly influence taxpayer compliance. Conversely, knowledge of taxation significantly influences taxpayer compliance. Furthermore, the quality of tax service moderates the relationship between knowledge of taxation and taxpayer compliance but does not moderate the relationship between accounting understanding and taxpayer compliance. This study indicates that improving tax service and providing ethics-based tax training are crucial for enhancing taxpayer compliance.