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All Journal GANEC SWARA Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) JCOMENT (Journal of Community Empowerment) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI
Rina Komala
Universitas Bumigora
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pandangan Akuntansi Sektor Publik Terkait Akuntabilitas Pasca Bencana di Nusa Tenggara Barat Ika Putri Fitri Ajiani; Ikang Murapi; Khairunisa Khairunisa; Rina Komala
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 2 (2022): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i2.2132

Abstract

Penelitian ini bertujuan untuk memberikan gagasan framework yang dapat digunakan sebagai pedoman akuntabilitas pasca bencana di Nusa Tenggara Barat. Jenis penelitian yang digunakan adalah penelitian deskriptif kualitatif. Hasil penelitian menunjukkan bahwa penelitian membuat kerangka mengenai akuntabilitas pasca bencana yang tidak hanya memperhatikan data-data kuantitatif berupa angka, namun juga memasukkan unsur moral. Penelitian ini diharapkan dapat menjadi masukan bagi pemerintah agar dapat terhindar dari tindak korupsi.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK RINA KOMALA; KHAIRUNNISA KHAIRUNNISA; STEVANY HANALYNA DETHAN
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.455

Abstract

This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampling. The data collection technique using a questionnaire (questionnaire). Analysis prerequisite test including normality test, linearity test, test multicollinearity, and heteroscedasticity test. Data analysis technique used is multiple regression analysis using SPSS version 21. The conclusion that can be obtained from this study were (1) There is no effect of gender on the career interest Accounting Students to Become a Public Accountant. (2) There is a significant influence on the Choice Interests Financial Accounting Students to Become a Public Accountant career. (3) There is a significant influence on the Labour Market Considerations in Accounting Student Interests for a career Become a Public Accountant.
Pengaruh Struktur Kepemilikan dan Tax Deduction Terhadap Tax Avoidance Baiq Dinda Puspita Ayu; R . Ayu Ida Aryani; Rina Komala
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 2 (2023): JURNAL AKUNTANSI DAN SISTEM INFORMASI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i2.5702

Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor potensial yang diduga mempengaruhi tindakan tax avoidance. Adapun variabel independen dalam penelitian ini adalah struktur kepemilikan dengan proksi (kepemilikan terkosentrasi, kepemilikan asing dan kepemilikan publik) dan tax deductions dengan proksi (beban pajak tangguhan, beban pajak kini, dan presntase jumlah saham disetor), sementara variabel dependentnya adalah tax avoidance. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Sampel penelitian ini menggunakan metode puposive sampling dan di peroleh 140 perusahaan. Metode analisis menggunkan analisis statistik deskriptif dan Generalized Method of moments. Hasil penelitian menunjukan bahwa kepemilikan terkosentrasi, kepemilikan public dan beban pajak kini tidak berpengaruh terhadap tax avoidance, sedangkan kepemilikan asing, beban pajak tangguhan, dan presentase jumlah saham disetor berpengaruh positif dan signifikan terhadap tax avoidance. Dengan demikian untuk mencegah terjadinya tax avoidance, pemerintah harus memperkuat pengawasan serta memperkuat peraturan dan harus benar-benar dipatuhi oleh phak manajemne perusahaan dan jajarannya, untuk mengurangi aktivitas tax avoidance yang dilakukan oleh phak terkaitl agar dapat memberikan keuntungan kepada pihak tertentu.
Ekowisata Melalui Konsep Community Based Tourism Rini Anggriani; Widia Febriana; Rahman Prasetyo; Rina Komala
JCOMENT (Journal of Community Empowerment) Vol. 4 No. 3 (2023): Community Empowerment
Publisher : The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tourism is the most dynamic sector in many countries. Especially in developing countries, tourism is one of the biggest contributors to foreign exchange. Almost all studies regarding the impact of the tourism sector on the economy. shows that the development of tourism in an area is able to make a sizable contribution to the regional economy such as the level of people's income, increasing foreign exchange earnings, absorbing labor, alleviating unemployment, encouraging business opportunities, encouraging equitable development, poverty alleviation because the opening of employment opportunities ultimately boils down to to increasing the welfare of society as a whole. The East Lombok Sembalun area is one of the provinces that has the highest number of tourist visits since the last 5 years. In this study the authors used a quantitative descriptive research method. So called because the data in this study are quantitative. Based on the results of the research involving a sample of 50 respondents above, the achievement of Sembalun Tourism Village is at an interval of 94.5%, namely in the SB (Very Successful) category providing socio-economic benefits to the people of Sembalun Tourism Village, West Nusa Tengga.
Co-Authors Baiq Dinda Puspita Ayu Ika Putri Fitri Ajiani Ikang Murapi Khairunisa Khairunisa Khairunnisa khairunnisa R. Ayu Ida Aryani Rahman Prasetyo Rini Anggriani Stevany Hanalyna Dethan Widia Febriana