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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Revenue : Jurnal Ilmiah Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Accounting Analysis Journal Journal of Education Transportation and Business
Yusralaini Yusralaini, Yusralaini
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Transportation Other

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PENGARUH SISTEM PERPAJAKAN, TINGKAT KEPERCAYAAN, DAN HAK LEGAL TERHADAP KEPATUHAN PAJAK(TAX COMPLIANCE) (SURVEI TERHADAP UMKM DI KABUPATEN KUANTAN SINGINGI) Wijaya, Frianti; Yusralaini, Yusralaini; Rusli, Rusli
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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

Abstract

This study aimed to examine the effect of taxation system, the level of trust, and legal rights to MSMEs tax compliance in Kuantan Singingi Regency. The independent variables used in this study are the taxation system, the level of trust, and legal rights, and the dependent variable is tax compliance. The sample in this study were individual MSME registered in the Office of Cooperatives, Small, Medium, Trade and Industry in Kuantan Singingi Regency. Collecting data was conducted by questionnaire distributed directly to 88 respondents selected used convenience sampling method. The data analysis was performed using multiple linear regression analysis by SPSS version 17. The results of this study showed that simultaneously, the taxation system, the level of trust, and legal rights affect the tax compliance with a value of Fcount> Ftable (29,378 > 2,71). The partial test showed that: (1) the taxation system have a significant effect on tax compliance with a significance level of 0.003, (2) the level of trust do not have a significant effect on tax compliance with a significance level of 0.397, and (3) the legal rights have a significant effect on tax compliance with a significance level of 0,000. The magnitude of R 2 is 0,495, it is mean that the independent variables can explain the dependent variable 49.5%, while the remaining 50.5% is the effect of other variables not examined in this study.Keywords : Taxation System, Level of Trust, Legal Rights, and Tax Compliance.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DENGAN MENGGUNAKAN APLIKASI BERBASIS ANDROID DI PANCUR JAYA KABUPATEN BENGKALIS Humairoh, Fitri; Yusralaini, Yusralaini; Nurulita, Suci; Aprina, Diana; Gustiani, Natasya Fahira
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 1 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i1.1663

Abstract

Abstract: Many Micro, Small and Medium Enterprises (MSMEs) actors still do not know or understand financial reporting. This service activity aims to improve the ability of MSME actors in preparing financial reports by providing training to MSME actors in Pancur Jaya Village, Bengkalis Regency, Rupat District. The method used is to use a training method for several MSMEs in Pancur Jaya Village on the preparation of android-based financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The result of this activity is that MSME players have an increased understanding in preparing financial reports using the android application.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, OUTSIDER OWNERSHIP, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN: (Studi Empiris Pada Perusahaan Property and Real Estate Yang Terdaftar Di Bursa Efek Indonesia 2016-2019) Nenik Marianti; Yusralaini, Yusralaini; Julita Julita
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i1.952

Abstract

The purpose of this study was to examine the effect of profitability, solvency, firm size, outsider ownership, and auditor’s firm reputation towards timeliness of financial reporting at property and real estate companies listed on the indonesian stock exchange period 2016-2019. The data used in this research ini secondary data, namely from annual financial reports. These samples were obtained by purposive sampling method, using several criteria in order to obtain a sample of 24 companies and measure the timeliness of financial reporting with the dummy variables. Hypothesis testing is done by logistic regression analysis with SPSS ver. 26.0. The result of this research provides evidence that the profitability have a influences on timeliness of financial reporting. However there is no evidence that solvency, firm size, company age, outsider ownership, and auditor’s firm reputation have influence on timeliness of financial reporting.
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), ARUS KAS OPERASI DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM Maulana, Rio Dimas; Yusralaini, Yusralaini; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.606

Abstract

This study aims to assess the impact of Economic Value Added (EVA), Market Value Added (MVA), Operating Cash Flow, and Earning Per Share (EPS) on Stock Returns for companies listed in the LQ-45 Index on the Indonesia Stock Exchange from 2020 to 2023. The population includes all 67 companies in the LQ-45 Index during this period. A purposive sampling method was used to select 23 companies. Data was collected through documentation studies and analyzed using descriptive statistics, classical assumption tests, and multiple linear regression. The findings indicate that: Economic Value Added (EVA) does not affect Stock Returns, Market Value Added (MVA) has no impact on Stock Returns, Operating Cash Flow influences Stock Returns, and Earning Per Share (EPS) does not affect Stock Returns
MSME Accounting Training and Assistance for Micro, Small and Medium Enterprises (MSMEs) to Improve Company Financial Performance in Kampar Regency Humairoh, Fitri; Yusralaini, Yusralaini; Nurulita, Suci; Aprina, Diana; Gustiani, Natasha Fahira
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 8 No. 3 (2024)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v8i3.1945

Abstract

This community service activity aims to provide accounting training and assistance to Micro, Small and Medium Enterprises (MSMEs) in Kampar Regency, in order to improve their financial performance. The training, which was held on October 16, 2024, included basic accounting materials, recording transactions, and preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The results of this activity showed that the majority of participants experienced an increased understanding of the importance of accounting and were able to prepare simple financial statements. Although there are challenges in applying the knowledge gained, this activity shows great potential to improve the financial performance of MSMEs in the area. With the knowledge gained, it is expected that MSME players can be more independent in managing their finances and contribute to the local economy.
Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional, dan Intellectual Capital Terhadap Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Basic Materials yang terdaftar di BEI tahun 2020-2022) Putri, Indah Alisyah; Yusralaini, Yusralaini
Journal of Education Transportation and Business Vol 1, No 2 (2024): Desember 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v1i2.4075

Abstract

Integritas laporan keuangan merupakan kualitas informasi yang menjamin bahwa informasi secara wajar bebas dari kesalahan dan bias dan secara jujur menyajikan apa yang dimaksudkan untuk dinyatakan (Statement of Financial Accounting Concepts (SFAC) No. 2). Penelitian ini bertujuan untuk menguji dan menganalisis apakah pengaruh komite audit, komisaris independen, kepemilikan institusional dan Intellectual capital berpengaruh terhadap integritas laporan keuangan. Populasi penelitian ini adalah Perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang terpilih dalam penelitian ini adalah sebanyak 62 perusahaan dan dipilih berdasarkan kriteria yang sudah ditentukan. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan komite audit dan intellectual capital berpengaruh terhadap integritas laporan keuangan. Sedangkan komisaris independen dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan.
PENGARUH LEVERAGE, INTENSITAS ASET TETAP DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK Manihuruk, Keyko Artazenia; Yusralaini, Yusralaini; Hanif, Rheny Afriana
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.910

Abstract

This study aims to test and analyze the effect of leverage, fixed asset intensity and political connections on tax evasion in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX-IC) during the 2021-2023 period. The research sample of 57 companies was selected using purposive sampling technique. The data analysis method applied is multiple linear regression with the help of the IBM SPSS Statistics 26 application. The results showed that leverage has no effect on tax avoidance, while fixed asset intensity has a negative effect on tax avoidance, and political connections have a positive effect on tax avoidance.
Corporate Social Responsibility Performance in the Environmental Sector: Role of Board Directors and Foreign Ownership Safitri, Devi; Anisma, Yuneita; Yusralaini, Yusralaini; Zarefar, Arumega
Accounting Analysis Journal Vol. 14 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i1.19131

Abstract

Purpose: The purpose of this research is to examine and experimentally demonstrate how foreign ownership and director qualities affect CSR performance, particularly in the environmental sector. The presence of independent directors, board size, and gender diversity serve as markers of the qualities of the board.  The variables controlled in this study include company size, ROA, ROE, DER, and industry sensitivity. Method: The study utilizes a sample of 256 companies that are involved in PROPER on the IDX, except for finance. The data analysis technique used is Ordinary Least Squares (OLS) using STATA 17. Findings: The Research results show that only board size can improve CSR performance in the environmental field. Meanwhile, gender diversity on the board, independent directors, and foreign ownership do not influence the success of CSR in the environmental field. Novelty: The study differs from previous research by focusing specifically on corporate social responsibility performance in the environmental sector. To make sure the data used to assess CSR performance in the environmental sphere is objective and quantifiable, the researcher utilises the PROPER score that the firm received from the Ministry of Environment and Forestry.
Co-Authors Aprina, Diana Devi Safitri Gustiani, Natasha Fahira Gustiani, Natasya Fahira Humairoh, Fitri Julita Julita Manihuruk, Keyko Artazenia Maulana, Rio Dimas Nenik Marianti Nurulita, Suci Putri, Indah Alisyah Rheny Afriana Hanif Wijaya, Frianti Yundari, Yundari Yuneita Anisma Zarefar, Arumega