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All Journal Journal of Business Management Education (JBME) Indonesian Accounting Literacy Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Mutia Taqina Gamat
Politeknik Negeri Bandung
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Latar Belakang Pendidikan CFO terhadap Keputusan Investasi dan Nilai Perusahaan Mutia Taqina Gamat; Tettet Fitrijanti; Syaiful Rahman Soenaria
Journal of Business Management Education (JBME) Vol 7, No 2 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i2.48392

Abstract

CFO merupakan salah satu posisi terpenting dalam sebuah perusahaan selain CEO. Faktanya, CFO wajib memiliki ilmu mengenai proses bisnis yang lebih tinggi. Keputusan yang dibuat oleh jajaran direksi yang juga dipengaruhi oleh masukan dari CFO akan menentukan strategi yang searah dengan kemampuan finansial perusahaan. Tujuan penelitian ini adalah untuk menentukan pengaruh latar belakang pendidikan CFO terhadap keputusan investasi dan nilai perusahaan. Metodologi penelitian yang digunakan adalah metode kuantitatif, dengan menggunakan data yang diperoleh dari situs Indonesia Stock Exchange (IDX). Teknik analisis yang digunakan adalah Path analysis yang diproses dengan perangkat lunak SmartPLS. Model dan hipotesis diuji dengan metode statistik uji F dan uji T. Hasil penelitian menunjukkan bahwa latar belakang pendidikan CFO berpengaruh positif terhadap keputusan investasi, tetapi tidak berpengaruh secara signifikan terhadap nilai perusahaan.
Pengaruh Efektivitas Penyuluhan Perpajakan dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak: Studi pada Kantor Wilayah DJP Jawa Timur II Mutia Taqina Gamat; Annas Rahmat Ramadhani; Putry H. Nadeak; Fransisca Maya Permatasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11501

Abstract

This study aims to evaluate the extent to which tax outreach activities and taxpayer compliance contribute to the increase in tax revenue. The research utilizes data from the Regional Office of the Directorate General of Taxes (DJP) East Java II, including records of outreach activities, taxpayer compliance, and tax revenue over a four-year period (2021–2024). A quantitative approach is employed, using linear regression analysis as a statistical tool to examine the relationships among the studied variables. The findings reveal that the effectiveness of tax outreach activities has a significant positive impact on increasing tax revenue, highlighting the strategic role of fiscal education in promoting taxpayer compliance and contributions. However, taxpayer compliance itself shows a negative contribution to tax revenue, suggesting the presence of other factors that may mediate or moderate this relationship. These results underscore that effective tax outreach can enhance tax awareness, ultimately leading to the optimization of tax revenue. Therefore, it is essential for the government to continuously improve the effectiveness of tax outreach programs to ensure the achievement of optimal tax revenue targets.
Pengaruh Efektivitas Penyuluhan Perpajakan dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak: Studi pada Kantor Wilayah DJP Jawa Timur II Mutia Taqina Gamat; Annas Rahmat Ramadhani; Putry H. Nadeak; Fransisca Maya Permatasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11501

Abstract

This study aims to evaluate the extent to which tax outreach activities and taxpayer compliance contribute to the increase in tax revenue. The research utilizes data from the Regional Office of the Directorate General of Taxes (DJP) East Java II, including records of outreach activities, taxpayer compliance, and tax revenue over a four-year period (2021–2024). A quantitative approach is employed, using linear regression analysis as a statistical tool to examine the relationships among the studied variables. The findings reveal that the effectiveness of tax outreach activities has a significant positive impact on increasing tax revenue, highlighting the strategic role of fiscal education in promoting taxpayer compliance and contributions. However, taxpayer compliance itself shows a negative contribution to tax revenue, suggesting the presence of other factors that may mediate or moderate this relationship. These results underscore that effective tax outreach can enhance tax awareness, ultimately leading to the optimization of tax revenue. Therefore, it is essential for the government to continuously improve the effectiveness of tax outreach programs to ensure the achievement of optimal tax revenue targets.
Implementasi Aplikasi Zahir dalam Meningkatkan Transparansi Pengelolaan Keuangan yang Amanah di Yayasan Kasih Anak Kanker Indonesia Bandung Mutia Taqina Gamat; Putry H. Nadeak; Annas Rahmat Ramadhani; Dinda Amanda Ainun Nuzul; Muhamad Arif Nugraha; Muhammad Syaiful Nurasman; Satria Kharimul Qolbi
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.6836

Abstract

Nonprofit organizations are required to maintain financial transparency and accountability in order to sustain public trust, particularly in managing donation funds. This study examines the implementation of Zahir Accounting in enhancing transparency and trustworthy financial management at the Indonesian Cancer Children’s Foundation (YKAKI) Bandung Branch. The objective of this research is to analyze the role of the application in improving reporting efficiency, orderly record-keeping, and accountability, especially among staff who do not entirely have accounting backgrounds. The study employs a qualitative field approach through observation, in-depth interviews, and documentation, with data validation conducted using triangulation. The findings indicate that Zahir Accounting improves documentation structure, reporting timeliness, and transaction traceability, thereby strengthening managerial oversight and accountability to donors. However, the effectiveness of the system remains dependent on user discipline and strengthened internal control. These findings affirm that accounting digitalization supports administrative transparency as well as the value of amanah in nonprofit financial governance
Co-Authors Annas Rahmat Ramadhani Dinda Amanda Ainun Nuzul Fransisca Maya Permatasari Muhamad Arif Nugraha Muhammad Syaiful Nurasman Putry H. Nadeak Qolbi, Satria Kharimul Soenaria, Syaiful Rahman Tettet Fitrijanti