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All Journal BASKARA: Journal of Business and Entrepreneurship Jurnal Ekonomi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan
Amor Marundha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Debt to Equity Ratio, Pertumbuhan Laba, Pertumbuhan Assets dan Return Saham Perusahaan Property dan Real Estate di Bursa Efek Indonesia Amor Marundha; Widarto Racbini
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.863 KB) | DOI: 10.35838/jrap.2014.001.01.6

Abstract

A B S T R A C T Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) in the long run result in great hopes on the real estate and property sectors. This sector has the potential to continue to grow with regard to the government’s efforts to accelerate infrastructure development in Indonesia. This study aims to prove the effect of debt to equity ratio, earnings growth and the growth of assets on stock returns of real estate companies and property. Samples were analyzed for 50 years of data of real estate companies and property. Research results prove that there are significant earnings growth and asset growth on stock returns. The results shows that existence of the debt to equity ratio not significanly affected stock returns. A B S T R A K Rencana program Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) dalam jangka panjang berakibat pada harapan besar pada sektor real estate dan property. Sektor ini berpotensi terus tumbuh berkaitan dengan upaya pemerintah yang mempercepat pembangunan infrastruktur di Indonesia. Penelitian ini bertujuan untuk membuktikan pengaruh debt to equity ratio, pertumbuhan laba dan pertumbuhan assets terhadap return saham perusahaan real estate dan property. Sampel yang dianalisis sejumlah 50 data tahun perusahaan real estate dan property. Hasil penelitian membuktikan bahwa terdapat pengaruh pertumbuhan laba dan pertumbuhan asset terhadap return saham. Hasil penelitian tidak berhasil membuktikan adanya pengaruh debt to equity ratio terhadap return saham. JEL Classification: G14
Pengaruh Likuditas dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Sub Sektor Makanan dan Minuman yang Terdaftar di BEI 2018-2022 Dwi Intan Erdiyanti; Amor Marundha; Uswatun Khasanah; Nera Marinda Machdar; Cahyadi Husadha
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): Maret : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i1.393

Abstract

The influence of liquidity and company size on tax avoidance in food and beverage companies listed on the IDX in 2018-2022. The type of data source in this research is the annual financial reports of banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used was the purposive sampling method and 16 companies were obtained. The data collection technique uses documentation from financial reports published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique used is panel data regression. In This research uses Eviews 12 software. The results of this research show that: (1) Liquidity has an effect on tax avoidance, (2) Company size has no effect on company value.
Pengaruh Capital Intensity, Thin Capitalization, dan Profitability terhadap Tax Avoidance Emiten Consumer Non-Cyclicals Bursa Efek Indonesia Periode 2019-2023 Siti Maisa Zahara; Amor Marundha; Maidani Maidani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.852

Abstract

This study aims to test and analyze the effect of capital intensity, thin capitalization, and profitability on tax avoidance. The research method uses quantitative research. Types and sources of data in research with the audit reports of non-cyclical consumer issuers on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling method and obtained 170 observations. Data processing in this study using Eviews 13. It can be concluded that capital intensity has a positive and significant effect on tax avoidance, thin capitalization has a negative but insignificant effect on tax avoidance, and profitability has a negative and significant effect on tax avoidance.
Pengaruh Skeptisisme Audit, Kompetensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Timur) Cut Zia Auralia; Amor Marundha; Maidani Maidani
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1632

Abstract

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..
The Effect of Financial Distress, Inventory Intensity and Capital Structure on Tax Aggressiveness (Food & Beverage Issuer of the Indonesia Stock Exchange Period 2019-2023) Anissa Pujiwaty; Amor Marundha; Maidani, Maidani
Jurnal Ekonomi Vol. 14 No. 01 (2025): Edition 2025
Publisher : SEAN Institute

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Abstract

This research aims to analyze and test the influence of financial distress, inventory intensity and capital structure on tax aggressiveness. The research population is all Issuers in the Food & Beverage of the Indonesian Stock Exchange for the 2019 - 2023 Period. The variable used is Tax Aggressiveness as the dependent variable, Financial Distress, Inventory Intensity and Capital Structure as the independent variable. The sampling technique used a purposive sampling method and obtained 26 samples of issuers. The analytical methods used are Descriptive Statistical Analysis, Multiple Linear Regression Analysis and Hypothesis Testing. The results of this study show that financial distress has a negative and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness and capital structure has a positive but not significant effect on tax aggressiveness.
Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Aureta Zhabila Eka Putri; Amor Marundha; Maidani Maidani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1251

Abstract

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
Enhancing MSME Competitiveness in Brunei through Halal Certification: Challenges and Training Opportunities Herianti, Eva; Ahmad Yani; Ichwan Arifin; Liza Nora; Amor Marundha; Arna Suryani; Juita Tanjung; Adrian Muluk; Endang Rudiatin; Salahuddin Al Ayubi; Ranisyia dinda alfirani
BASKARA : Journal of Business and Entrepreneurship Vol. 7 No. 2 (2025): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

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Abstract

The International Community Service held in Brunei Darussalam occurred at the Embassy of the Republic of Indonesia in Bandar Seri Begawan, targeting Indonesian micro, small, and medium enterprise (MSME) entrepreneurs residing there. This event was organized in collaboration with the Association of Indonesian Accounting Lecturers (ADAI), the Indonesian Community Association, and the Indonesian Muslim Entrepreneurs Association. The main objective was to unify perspectives on addressing pressing halal issues and enhancing MSME competitiveness through halal certification. Featuring knowledge-sharing sessions themed "Strategies for Enhancing MSME Competitiveness through Halal Certification: Challenges and Opportunities," the event occurred on September 18, 2024, and attracted 150 participants from 40 universities across Indonesia, both online and in person. The implementation method employed a Focus Group Discussion (FGD) approach and in-depth interviews, including training on strategies to improve MSME competitiveness through halal certification, obtaining halal certification, and identifying challenges and opportunities. Activities included preparing the team, introducing topics, summarizing discussions, analyzing data, and assessing the feasibility of qualifying MSMEs. The FGD and training materials cover the halal certification process, benefits, compliance with Islamic law, and strategies to improve MSME competitiveness at the international level and understand the differences in halal certification and product labelling between Indonesia and Brunei.
Pengaruh Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur Azzahra Nabilla; Amor Marundha; Uswatun Khasanah
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 1 (2024): Vol.2.,No.1.,2024 : March
Publisher : Draf Solusi Indonesia

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Abstract

Tujuan penelitian ini yaitu menguji dan menganalisis pengaruh kualitas layanan pajak, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak umkm di wilayah jakarta timur. Metode penelitian ini menggunakan metode penelitian kuantitatif dimana objek yang digunakan merupakan Suku Dinas Perindustrian Perdagangan Koperasi Usaha Kecil dan Menengah Jakarta Timur. Penelitian ini dilakukan dengan menggunakan simple random sampling. Adapun jumlah sampel yang digunakan dalam penelitian ini adalah 200 responden. Rancangan yang digunakan dalam penelitian ini adalah pengujian hipotesis (hypothesis testing) dengan menggunakan structural equitation model (SEM) SmartPLS 4.0. Hasil penelitian ini memberikan penjelasan bahwa variabel Kualitas Layanan Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Wilayah Jakarta Timur. Penelitian ini memiliki keterbatasan objek penelitian yang hanya dilakukan pada masyarakat khususnya di wilayah Jakarta Timur. Hal ini dapat menjadi saran untuk peneliti selanjutnya. Kebaharuan dalam penelitian ini menggabungkan variabel Kualitas Layanan Pajak, Sanksi Pajak dan Kesadaran Wajib Pajak UMKM.
Co-Authors Adrian Muluk Ahmad Yani Anissa Pujiwaty Arna Suryani Aureta Zhabila Eka Putri Azzahra Nabilla Cahyadi Husadha Caska - Cut Zia Auralia Dwi Intan Erdiyanti Eva Herianti Ichwan Arifin Juita Tanjung Maidani, Maidani Nera Marinda Machdar Nora, Liza Ranisyia dinda alfirani RR. Ella Evrita Hestiandari Rudiatin, Endang Salahuddin Al Ayubi Siti Maisa Zahara Widarto Racbini