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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

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.

ANALISIS TAX PLANNING UNTUK EFISIENSI PPH BADAN PADA PT. SURYA KENCANA KERAMINDO Universitas IBA, Hadli; Agustin, Amalia; Amah, Mas
Jurnal Manajemen Vol 8 No 4 (2020): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Abstract: Purpose of this writing thesis a tax planning application see whatcan be done streamline income tax payments at PT. Surya Kencana Keramindo. Method‟s used are writing descriptions method is callecting, sort data obtained interpreted and analyzed so then able to provide completed information for problem‟s breakers. Results of this research expected able to provide information and feedback a PT. Surya Kencana Keramindo can do so as tax planning efficient efforts to achieve profits tax planning to the fullest, but still in frame‟s tax planning. Research conclusion the of this the applications is made corporate tax planning to streamline income tax payble at PT. Surya KencanaKeramindo.

Analisis Regresi Ordinal Atas Pemahaman Wajib Pajak Orang Pribadi Mengenai Pajak Penghasilan Titin Vegirawati; Mas Amah; Hadli Hadli
Jurnal Media Wahana Ekonomika Vol 17, No 1 (2020): Jurnal Media Wahana Ekonomika, April 2020
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v17i1.4337

ABSTRAKPajak penghasilan merupakan salah satu penerimaan negara terbesar.Sebagian besar wajib pajak yang membayar pajak penghasilan adalah wajib pajak orang pribadi.Untuk memicu wajib pajak membayar pajak, wajib pajak harus memahami pajak penghasilan, yang meliputi makna dan peraturan dan perundang-undangan pajak penghasilan.Ada beberapa faktor karakteristik wajib pajak yang mempengaruhi pemahaman wajib pajak terhadap pajak penghasilan, yang terdiri dari gender, tingkat pendidikan dan tingkat penghasilan.Penelitian ini menggunakan kuisioner sebagai alat pengumpulan data primernya.Teknik penarikan sampel yang digunakan adalah simple random sampling dengan jumlah sampel 100 orang wajib pajak orang pribadi.Alat analisis yang digunakan adalah regresi ordinal logistic.Hasil penelitian menunjukkan bahwa model penelitian ini cocok dan secara simultan ketiga variabel prediktor mampu menjelaskan pemahaman wajib pajak terhadap pajak penghasilan sebagai variabel respon.Kata Kunci: Gender, Tingkat Pendidikan, Tingkat Pendapatan, Pajak Penghasilan. ABSTRACTIncome tax is one of the largest state revenues. Most taxpayers who pay income tax are individual taxpayers. To trigger taxpayers to pay taxes, taxpayers must understand income tax, which includes the meaning and regulations and income tax legislation. There are several factors characteristic of taxpayers that affect taxpayers' understanding of income tax, which consists of gender, education level and income level. This study uses a questionnaire as a primary data collection tool. The sampling technique used was simple random sampling with a sample of 100 individual taxpayers. The analytical tool used is ordinal logistic regression. The results showed that this research model was suitable and simultaneously the three predictor variables were able to explain the taxpayer understanding of income tax as a response variable.Keywords: Gender, Education Level, Income Level, Income Tax.

Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bei Periode Tahun 2016-2020 Hadli Hadli; Sri Ermeila; Asma Mario
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3225

In the face of technological advancements and innovations as well as intense competition between companies, companies are encouraging companies to change their habits in managing their businesses, which were previously based on labor towards businesses with the main characteristics of science. The management of all company resources cannot be separated from the intervention of human resources in it. However, there are still many companies in Indonesia that have not managed Intellectual Capital optimally. The research was conducted to show the effect of Intellectual Capital on financial performance as measured by Return On Equity . The data that has been obtained is then processed by multiple linear regression analysis and tested on hypotheses between research variables, either partially or simultaneously in order to know the effect given. The data management used SPSS version 25. The results showed that simultaneously VACE, VAHC and STVA had a significant positive effect, but partially only the STVA variable had no effect on financial performance (ROE).

PENGARUH KOMPETENSI PENGELOLA KEUANGAN DESA DAN PEMAHAMAN ATAS PERATURAN PENGELOLAAN DANA DESA TERHADAP KUALITAS PELAPORAN KEUANGAN DESA Laura Sylvia; Hadli Hadli; Angka Wijaya
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 2 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v2i2.506

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi pengelola keuangan desa dan pemahaman regulasi dana desa terhadap kualitas pelaporan keuangan desa di Kecamatan Martapura. Dalam penelitian ini sampel yang diambil sebanyak 54 responden pengelola keuangan desa. Hasil penelitian menunjukkan bahwa variabel kompetensi pengelola keuangan desa dan pemahaman peraturan pengelolaan dana desa berpengaruh positif dan signifikan terhadap kualitas pelaporan keuangan desa. Pengaruh kedua variabel independen terhadap variabel dependen sebesar 78%

PENGARUH PENGETAHUAN PERATURAN PAJAK DAN PERSEPSI EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI KASUS PADA FENOMENA SELEBGRAM KOTA PALEMBANG) Hadli Universitas IBA; Muhammad Reza Pratama; Ikraam Ikraam
Jurnal Manajemen Vol 9 No 4 (2021): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

This study aims to re-examine the effect of knowledge of tax regulations and perceptions of the effectiveness of the taxation system on several celebrities in the city of Palembang. The data used in this study are primary data obtained from questionnaires distributed to respondents. The data that have been collected are 31 questionnaires from 31 questionnaires distributed.The analysis technique used in this research is descriptive statistics, multiple linear regression, classical assumption test, hypothesis testing (t test). Data processing using statistical tools. The results of this study prove that knowledge of tax regulations partially has no effect on taxpayer compliance. However, the perception of the effectiveness of the taxation system has an effect on taxpayer compliance. Meanwhile, simultaneously knowledge of tax regulations, and perceptions of the effectiveness of the taxation system have an effect on taxpayer compliance in several celebrities in the city of Palembang.

THE EFFECT OF AUDITOR INDEPENDENCE, EXPERIENCE, AND ACCOUNTABILITY ON AUDIT QUALITY (THE PUBLIC ACCOUNTANT OFFICE IN PALEMBANG CITY) Hadli Hadli; Wahyu Satria; Ikraam Ikraam
Jurnal Manajemen Vol 10 No 2 (2022): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v10i2.582

This research aims to know the influence of the independence, the experience and the accountability to quality audits on public accountant in Palembang. Collecting samples in study using census method. Data collected by distributing questionnaries to 10 public accountant in Palembang, and only 6 public accountant willing to fill out the questionnaire. As many as 44 sheets and 39 sheets of questionnaires back. This research using SPSS version 25 for analyzing the data. The variables used in this study is composed of variabel dependent namely, the quality audit (Y), and the independent variables namely, the independence (X1), the experience (X2), and the accountability (X3). Based on the results of the test t significance level, indicating that the independence 0,003 < 0,05, experience 0,003 < 0,05 dan accountability auditor 0,578 > 0,05. The results of this research is the independence and experience auditor positive effect to the quality audit on publik accountant in Palembang, while the accountability of the auditor has no effect to the quality of the audit on publik accountant in Palembang.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2020 Hadli Hadli; Ikraam Ikraam; Christina Christina
Jurnal Manajemen Vol 10 No 4 (2022): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v10i4.771

In the face of technological advancements and innovations as well as intense competition between companies, companies are encouraging companies to change their habits in managing their businesses, which were previously based on labor towards businesses with the main characteristics of science. The management of all company resources cannot be separated from the intervention of human resources in it. However, there are still many companies in Indonesia that have not managed Intellectual Capital optimally. The research was conducted to show the effect of Intellectual Capital on financial performance as measured by Return On Equity . The data that has been obtained is then processed by multiple linear regression analysis and tested on hypotheses between research variables, either partially or simultaneously in order to know the effect given. The data management used SPSS version 25. The results showed that simultaneously VACE, VAHC and STVA had a significant positive effect, but partially only the STVA variable had no effect on financial performance (ROE).

THE EFFECT OF PROFITABILITY AND CAPITAL INTENSITY AGAINST TAX VOIDANCE IN MINING SECTOR COMPANIES Hadli .; Angka Wijaya; Rudi Ananda; Abdullah Rasjid
Jurnal Manajemen Vol 11 No 3 (2023): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v11i3.949

It is quite unexpected that within the tax environment, instances of tax evasion through a few people who are now no longer complying with tax rules to decrease the quantity of tax that groups must pay to be able to obtain better income are still frequent. This observation became performed by the authors to illustrate the consequences of profitability and capital depth variables on tax avoidance of mining zone corporations indexed at the Indonesian Stock Exchange. The first observed population consisted of 34 mining corporations indexed at the Indonesian Stock Exchange from 2014 to 2021. The sampling technique for this observe come 14 corporations indexed the usage of the centered sampling technique and met all pattern choice criteria. The records used in this observation are secondary records inside the shape of economic statements taken from the company's annual report. The F take a look at effects display that each profitability and capital depth have a vast impact on tax avoidance at the identical time, which may affirm the regression version covered in this observation. A partial t take look at indicates that profitability has a bad impact on tax avoidance, whilst capital depth has no vast impact on company tax avoidance.

Faktor-Faktor Yang Mempengaruhi Konsumen Dalam Membeli Produk Retail Pada Indomaret Wilayah Plaju Hadli; Ilhamsyah; Saputra, Sandi Leo
Jurnal Manajemen dan Investasi (MANIVESTASI) Vol. 5 No. 1 (2023): Jurnal Manajemen dan Investasi (MANIVESTASI), Juni 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmanivestasi.v5i1.13038

ABSTRACT The issues discussed are whether cultural, social, personal and psychological factors simultaneously influence consumers in buying retail products at Indomaret Plaju Region and which variables are more dominant that influence consumers in buying retail products at Indomaret Plaju Region. With a population of 824 customers and the sample in the study was 90 respondents who were examined. The result is that all variables of cultural, social, personal and psychological factors influence the decision to buy retail products. The dominant variable is the personal factor variable, this is indicated by the regression coefficient which is larger than the cultural, social and psychological coefficients. Coefficient of Determination 0.745 or 74.5% of consumer purchasing decisions can be explained by variables (cultural, social, personal and psychological) while 25.5% is explained by other factors such as product brand, product quality, product packaging. The F test simultaneously influences the decision to buy retail products at Indomaret Bagus Kuning Plaju. The t test of each variable X partially each influences the decision to buy retail products at Indomaret Bagus Kuning Plaju. Keywords: Cultural, Social, Personal And Psychological Factors ABSTRAK Permasalahan yang dibahas adalah apakah faktor budaya, sosial, pribadi dan psikologi secara simultan yang mempengaruhi konsumen dalam membeli produk retail pada Indomaret Wilayah Plaju serta variabel mana yang lebih dominan yang mempengaruhi konsumen dalam membeli produk retail pada Indomaret Wilayah Plaju. Dengan populasi sebanyak 824 pelanggan dan sampel dalam penelitian adalah berjumlah 90 responden yang di teliti. Hasilnya bahwa semua variabel faktor budaya, sosial, pribadi dan psikologi berpengaruh terhadap keputusan membeli produk retail. Variabel yang dominan adalah variabel faktor pribadi, hal ini ditunjukkan oleh koefisien regresi yang lebih besar dibandingkan dengan koefisien budaya, sosial dan psikologi. Koefisien Determinasi 0,745 atau 74,5% keputusan pembelian konsumen dapat dijelaskan oleh variabel (budaya, sosial, pribadi dan psikologi) sedangkan 25,5% dijelaskan faktor lain seperti merk produk, mutu produk, pengemasan produk. Uji F secara simultan berpengaruh terhadap keputusan membeli produk retail pada Indomaret Bagus Kuning Plaju. Uji t dari tiap variabel X secara parsial masing- masing berpengaruh terhadap keputusan membeli produk retail pada Indomaret Bagus Kuning Plaju. Kata Kunci: Faktor Budaya, Sosial, Pribadi Dan Psikologi

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