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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomi Bisnis dan Akuntansi Sanskara Akuntansi dan Keuangan Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Neraca Manajemen, Akuntansi, dan Ekonomi JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Accounting Studies and Tax Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Manajemen, Bisnis dan Kewirausahaan Academia Open Jurnal Akuntan Publik
Naruli, Akhmad
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Kediri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Likuiditas, Ukuran Perusahaan, Dan Sales Growth Terhadap Struktur Modal Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di BEI Tahun 2019-2021 Alfida Salfa Anisa; Akhmad Naruli; Agus Athori
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1798

Abstract

The purpose of this research is to dissect the relationship between capital structure and variables including liquidity, business size, and sales growth. A crude measure of liquidity, the current ratio formula may be found here. A company's size is sometimes described in terms of its Ln (total assets). The debt-equity ratio is used to assess the firm's financial health, and sales growth is calculated by contrasting t+1 with t sales. Researchers employ purposeful sampling to pick research participants from a broader community so that their findings are generally applicable and applicable to the study's goals. Purposive sampling allowed us to gather information from 69 separate companies trading on the Indonesia Stock Exchange within the property and real estate industry for the years 2019 and 2020. The research concluded that liquidity had a positive effect on capital structure
PENERAPAN SAK EMKM DAN LITERASI AKUNTANSI PUBLIK DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN: STUDI KASUS PADA UMKM UD. MJ PUTRA DI KEC. MOJO KAB. KEDIRI shiilvia dheis leery; akhmad naruli; siti isnaniati
JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi) Vol 5 No 1 (2026): JUMBA (Jurnal Manajemen, Bisnis, dan Akuntansi)
Publisher : Universitas Pawyatan Daha

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

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dan literasi akuntansi publik dalam meningkatkan kualitas laporan keuangan pada UMKM UD. MJ Putra di Kecamatan Mojo, Kabupaten Kediri. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data penelitian diperoleh melalui wawancara, observasi, dan dokumentasi terhadap kondisi pencatatan dan laporan keuangan UD. MJ Putra selama tahun 2025. Hasil penelitian menunjukkan bahwa penerapan SAK EMKM pada UD. MJ Putra belum dilakukan secara optimal. Meskipun pencatatan keuangan telah dilakukan secara rutin, pencatatan masih sederhana dan belum sepenuhnya sesuai dengan komponen laporan keuangan berdasarkan SAK EMKM. Keterbatasan literasi akuntansi dan minimnya pelatihan menjadi kendala utama dalam penerapan standar tersebut. Peningkatan pemahaman akuntansi dan penerapan SAK EMKM secara konsisten dapat membantu menghasilkan laporan keuangan yang lebih relevan, andal, tepat waktu, dan dapat dibandingkan. Dengan demikian, penerapan SAK EMKM yang didukung oleh peningkatan literasi akuntansi dapat berkontribusi terhadap peningkatan kualitas laporan keuangan UMKM.
Pengaruh Penerapan E-Filing, Kesadaran Pajak, Tingkat Pendapatan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kota Kediri Ade Putra Wahyu Wandono; Akhmad Naruli; Rike Selviasari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i3.2465

Abstract

The economic growth in Kediri City, which is currently on the rise, hasn't been fully matched by stable tax revenue, so there are still issues with individual taxpayer compliance. This situation shows that taxpayer compliance is influenced by various factors, such as the implementation of E-Filing, tax awareness, income level, and tax penalties. This study aims to analyze the effect of E-Filing implementation, tax awareness, income level, and tax penalties, both individually and together, on individual taxpayer compliance in Kediri City. This study uses a quantitative approach with a survey method by distributing questionnaires to 100 active individual taxpayers registered at KPP Pratama Kediri for 2023–2025, selected using purposive sampling. The data was analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) were conducted using IBM SPSS Statistics version 25. The study results show that the implementation of E-Filing, tax awareness, income level, and tax sanctions partially have a positive and significant effect on individual taxpayer compliance. In addition, simultaneously, these four variables also have a significant effect on individual taxpayer compliance. The findings indicate that improving taxpayer compliance is influenced not only by technology aspects but also by individual awareness, economic capability, and the effectiveness of enforcing tax sanctions, all of which work together in shaping taxpayer compliance behavior.
Pengaruh Profitabilitas, Financial Leverage Dan Dividend Payout Ratio Terhadap Perataan Laba Pada Perusahaan Manufaktur Di BEI Periode 2019-2022 Fina Puspita Sari; Akhmad Naruli; Miladiah Kusumaningarti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 4 No. 1 (2024): April: Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2877

Abstract

This research aims to determine the partial and simultaneous effects of profitability, financial leverage and dividend payout ratio on earnings smoothing. This type of research is classified as quantitative research. The population are manufacturing companies that focus on the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2019-2022 period with a total of 91 companies. The purposive sampling method as a sampling was obtained as many as 72 companies. Using multiple linear regression analysis as analytical techniques assisted with SPSS version 25. The test results from the research show that partially the profitability (as measured by NPM) had no effect on income smoothing, financial leverage (as measured by DPR) had a negative and significant effect on income smoothing and the dividend payout ratio had a significant effect on income smoothing. While simultaneously the variables of profitability, financial leverage and dividend payout ratio have a significant effect on income smoothing.
Co-Authors Ade Putra Wahyu Wandono Agus Athori ahmad yani Ahmad Yani Alawiya Ashara Syakura Alfida Salfa Anisa Alvina Wahyu Sukmaningtias Arum Cahyati Awalina, Putri Deviana Eka Nur Rahmawati Diva Aditya Putra Rusmawan Ery Caprika Dewi FAUZIYAH Fauziyah Fauziyah Fina Puspita Sari Fina Puspita Sari Fitria Magdalena Suprapto Hilda Ilman Hidayatul Jerina Shinta Devi Khasanah Sahara Kurnia Robik Lisa Avita Marhaendra Kusuma Melania Syahrani Putri Miladiah Kusumaningarti Miladiah Kusumaningarti Munica Putri Jion Viarma Ninik Anggraini Nur Rahmanti Panji Dharma Agung P Puji Rahayu Putri Awalina Putri, Reffy Karunia Rike Selviasari Rike Selviasari Sari, Debby Monica Kartika Sari, Mei Shovi Nurlita shiilvia dheis leery Siti Isnaniati Sofro’ul Aulia Reonika Sri Luayyi Susilowatik, Anik Tri Agustin Widya Sari