Achmad Daengs GS
University 45 Surabaya, Indonesia

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THE CONSEQUENCES OF TAX COLLECTION ON THE DISCUSSION OF TAX ARRARDS AND INCREASED TAXPAYER COMPLIANCE (Case Study at the Surabaya Gubeng Primary Tax Service Office) Achmad Daengs GS; Enny Istanti; Diana Zuhro; Bramastyo Kusumonegoro; Ruchan Sanusi; Sutini Sutini
International Journal of Economics and Management Research Vol. 1 No. 1 (2022): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (839.425 KB) | DOI: 10.55606/ijemr.v1i1.35

Abstract

This study aims to determine the effect of the tax collection and disbursement of arrears of tax on the increase in taxpayer compliance Tax Office Primary Sawahan Surabaya. Model analysis of the data used in this study is to examine the descriptive statistical analysis and provides an overview of how the influence of a letter of reprimand and a letter forced to liquefaction tax arrears and an increase taxpayer compliance in 2010-2012 at the Tax Office Primary Sawahan Surabaya. Based on the results of data analysis using SPSS 16 shows the partial results of hypothesis testing (t-test) or simultaneously (F - test) to prove that the tax collection with a letter of reprimand and a letter has forced, a significant effect on the disbursement of tax arrears with the coefficient of determination shows 46.6%.
THE EFFECT OF RETURN ON EQUITY ON COMPANY VALUE WITH THE INDEPENDENT BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE AS MODERATING VARIABLES Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Sutini Sutini; Ruchan Sanusi; Syafi'i Syafi'i; Sutopo Sutopo; Ali Muhdor; Bramastyo Kusumonegoro
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1283.749 KB) | DOI: 10.55606/ijemr.v1i2.36

Abstract

The purpose of this study was to analyze financial performance as measured by Return on Equity (ROE) on firm value as measured by Tobin's Q as well as to analyze the Corporate Governance mechanism as a moderating variable. The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of audit committee as moderating variable in relationships between financial performance and firm value. The sample of this research is mining firms which are listed on the Indonesia Stock Exchange (IDX) over 2008-2011. The research sample are 10 firms with 39 observations. To analyzed the data using software SPSS ver. 16.0.
COMPARISONAL ANALYSIS OF BANKING FINANCIAL PERFORMANCE BEFORE AND AFTER ADOPTING IFRS Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Ruhan Sanusi; Sutini Sutini; Bramastyo Kusumonegor
International Journal of Economics and Management Research Vol. 1 No. 3 (2022): December: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1106.991 KB) | DOI: 10.55606/ijemr.v1i3.37

Abstract

This research aims to analyze the comparison of financial performance of banks before and after the adoption of International Financial Reporting Standards (IFRS) in Indonesia. The type of data used is secondary data taken from the balance sheets of banks listed on the Indonesia Stock Exchange (IDX) for the period 2010-2013. The variables used are financial ratios with Capital Adequacy Ratio (CAR), Return on Assets (ROA), Return on Equity (ROE), Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) indicators. This study uses quantitative methods, data were analyzed with a paired t-test. The results show that the implementation of IFRS has no impact on the financial performance of banks, because in principle the implementation of IFRS is not directly aimed at improving performance.  
Service Quality Relationship With Customer Satisfaction In Pdam Dwi Prasetyo; Sugiharto Sugiharto; Achmad Daengs GS; Enny Istanti; Bambang Karnain
International Journal of Economics and Management Research Vol. 2 No. 1 (2023): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i1.68

Abstract

PDAM Surabaya is a company engaged in the field of clean water supply services. One of the goals in the form of PDAM is to meet the community's need for clean water, including the provision, development of facilities and infrastructure services and the distribution of clean water, while another goal is to participate in developing the economy to support regional development by expanding employment opportunities, and seeking profit as the main source. regional financing.PDAM Surabaya as one of the BUMDs is expected to be able to provide adequate marketing. Only companies that have advantages at the global level are able to satisfy and meet consumer needs and are able to produce quality products and are cost effective (Mulyadi, 2001). In order to achieve excellent marketing services, companies are faced with. The determination of the marketing strategy will serve as the basis and framework for realizing the work targets determined by management. Therefore we need a tool to determine the marketing strategy so that it can be seen to what extent the strategy and what has been determined can be achieved. Assessment of marketing targets plays an important role in the business world, due to the evaluation of the marketing strategy can be seen the effectiveness and determination of a strategy and its application within a certain time. The marketing strategy can approach the weaknesses and deficiencies that are still present in the company, for further improvements to be made in the future.