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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi
Ahmad Sahri Romadon
Universitas Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE EFFECT OF TAX KNOWLEDGE, TAX DISSEMINATION AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE (CASE STUDY OF BANDENG PRESTO MSMES REGISTERED IN THE IUMK SEMARANG CITY) Candra Safitri; Agung Budiarto; Ahmad Sahri Romadon
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

Tax is one of the components with the largest contribution to the revenue of the State Revenue and Expenditure Budget (APBN), the budget is needed in the context of national development. The community during national development has grown Medium, Small and Micro Enterprises (MSMEs) with 61.07% a tax revenue contribution. In the Semarang city there are 17,603 MSMEs registered in the IUMK. Bandeng Presto is one of the products processed by UMKM which is a special food the Semarang city. There are various problems encountered in achieving the realization of tax revenues. Tax compliance is a serious problem for most developing countries because it reduces the state's ability to collect taxes there by reducing the country's ability to carry out development. There are many factors that cause of taxpayer compliance, especially for Bandeng Presto SMEs, namely Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system. This study aims to examine the effect of Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system on Taxpayer Compliance in MSMEs Bandeng Presto. The population in this study were Bandeng Presto SMEs registered in the IUMK with a total of 159 SMEs, sample selection was based on convenience sampling and size determination using the Slovin formula, resulted in a sample of 61 respondents. The data collection survey method with questionnaires as a data collection tool. The analysis technique used is data quality test (Validity, Reliability), Classical Assumption Test (Multicollinearity Test, Heteroscedasticity Test, Normality Test), Model Feasibility Test, (Coefficient of Determination, F Test), Hypothesis test, and Multiple Linear Regression Analysis Test. The results of this study are Tax Knowledge and Tax Administration System Modernization have a positive and significant effect on Taxpayer Compliance, while Tax Socialization has no effect on Taxpayer Compliance.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Ericke Fridatien; Ahmad Sahri Romadon
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11955

Abstract

This study aims to examine liquidity, profitability and leverage on firm value. This study used a sample of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 28 companies was obtained. This research was conducted with a period of 4 years, bringing the total sample to 112 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that liquidity (CR) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). and leverage (DER) has a significant positive effect on firm value. Keywords: Liquidity, Profitability, Leverage, Firm Value
Penyusunan Sistem Informasi Akuntansi Nonlaba (Studi Kasus Pada Pondok Pesantren Raudlotul Qur’an) Liafatra Nurlaily; Ayu Nurafni Octavia; Ahmad Sahri Romadon
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1602

Abstract

This research aims to determine the situation of financial recording and the information management system in the Raudlotul Qur'an Islamic boarding school, then produces a proposal for a financial information management system in the form of an accounting information system design by SAK ETAP and ISAK 35 which has been adapted to the conditions of the boarding school. A single case study approach was applied and carried out observations, interviews, literature studies, and documentation of the data. The research results obtained were that treasurers recorded using the single entry method, there was no clear division of duties and authority among the treasurers, financial recording and reporting were not carried out in an orderly and consistent manner. Therefore, the researcher proposes the division of duties and authority of the treasurer, a flow chart of receipts and disbursements, the evidence to be available for each transaction, proposed account and financial report formats. Key words: accounting information system, Islamic boarding school financial reports, SAK ETAP, ISAK 35, accountability.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Manufaktur Sektor Aneka Industri Ayu Nurafni Octavia; Ahmad Sahri Romadon; Naini Rizka Amalia
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1945

Abstract

This research aims to determine the effect of leverage, liquidity and company size on company performance. The research uses a secondary quantitative data approach, the research population is Manufacturing Companies in the Various Industrial Sectors Registered on the IDX in 2018-2022, samples taken using the purposive sampling method. The data analysis used is multiple linear regression analysis which includes classical assumption tests, hypothesis testing and determination tests. The results of this research show that leverage has no effect on company performance, liquidity has no effect on company performance, company size has a significant positive effect on the performance of manufacturing companies in various industrial sectors listed on the IDX. Simultaneous testing shows that leverage, liquidity and company size jointly influence the company's performance. The coefficient of determination test shows that leverage, liquidity and company size simultaneously influence company performance by 3.9%. Meanwhile, the remaining 96.1% was influenced by other variables not examined in this research
Co-Authors Agung Budiarto Ayu Nurafni Octavia Candra Safitri Ericke Fridatien Liafatra Nurlaily Naini Rizka Amalia