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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Forum Bisnis dan Kewirausahaan Jurnal Manajemen
Ikraam Ikraam
Universitas IBA
Economics, Econometrics & Finance

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PENGARUH IDEALISME AKUNTAN TERHADAP PENILAIAN PERILAKU AKUNTANSI KREATIF Ikraam, Ikraam; Hadli, Hadli
Jurnal Manajemen Vol 5 No 3 (2017): Jurnal Manajement
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.243 KB) | DOI: 10.36546/jm.v5i3.133

Abstract

The main purpose of this study is to analyze the influence of idealism on the assessment of creative accounting behavior. This study uses idealism and assessment of creative accounting behavior as research variables. The research variables are taken from the theory of individual moral philosophy. This study uses 125 accountants as a sample collected by the census method. Based on the research findings, the accountant idealism variable has a significant impact and has a negative relationship from the assessment of accounting creative practices, in other words it is stated that the higher the idealism held by accountants, the creative accounting practices will be judged as unethical by accountants.
Pengaruh Struktur Kepemilikan Asing Dan Intensitas ModalPerusahaan Terhadap Praktik Penghindaran Pajak Ikraam Ikraam; Ariyanto Ariyanto
FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 10 No 1 (2020): Forum Bisnis dan Kewirausahaan
Publisher : LPPM Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/forbiswira.v10i1.883

Abstract

Penelitian ini bertujuan untuk mengetahui apakah struktur kepemilikan asing dan intensitas modal padaperusahaan manufaktur yang memiliki pengaruh terhadap praktik penghindaran pajak. Metode pengambilan sampeldalam penelitian ini menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 28 perusahaan. Teknikanalisis dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa strukturkepemilikan asing dan intensitas modal perusahaan berpengaruh negatif signifikan terhadap praktik penghindaranpajak. Artinya jika struktur kepemilikan asing dan intensitas modal perusahaan meningkat maka praktik penghindaranpajak cenderung menurun
ANALISIS DAYA SAING MAHASISWA DALAM MEMASUKI PASAR TENAGA KERJA DI ERA INDUSTRI 4.0 (STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI DI KOTA PALEMBANG) Pandriadi Pandriadi; Ikraam Ikraam
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 2 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i2.600

Abstract

This research aims to analyze the competitiveness of students in entering labor market during industry 4.0 era. Competitiveness measured by some indicators, namely academic skill, English Skill, organization skill, entrepreneur skill and computer skill. This research is quantitative and data dissemination through questionnaire. The population in this research is students of Economic Faculty in Palembang City with the number of sample reaches 281 respondent by using purposive sampling. The data have been collected analyzed by using SPSS version 26. The results of this research show that most competitiveness of students by using all indicators are low competitiveness, except academic skill.Furthermore, this research also shows that there is competitiveness difference between students who come from state university and students who come from private university where the students from state university tend to have higher competitiveness than student from private university. Key words: Competitiveness, Students, Industry 4.0
Co-Authors Ariyanto Ariyanto Hadli Hadli Pandriadi Pandriadi