Garuda - Garba Rujukan Digital

PERENCANAAN STRATEGIK USAHA MIKRO DAN KECIL MENENGAH DI DESA TELUK BAKAU KABUPATEN BINTAN Syuzairi Syuzairi; Ezky Tiyasiningsih; Nurul Yusyawiru; Lastri Anggi Fani; Indra Firdiyansyah; Edinur Ilham; Agriend S. Putra
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 8: Agustus 2023
Publisher : Bajang Institute

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

The purpose of this service is to provide knowledge and skills for MSMEs in Teluk Bakau Village, Bintan Regency in Small and Medium Enterprises Strategic Planning and to find out the response of MSMEs in Teluk Bakau Village, Bintan Regency with knowledge and skills regarding Small and Medium Enterprises Strategic Planning. The activities carried out by the Community service team are related to the strategic planning of Small and Medium Enterprises so that they can help MSMEs to plan strategically in running their business. The activities carried out can help with the problems of Teluk Bakau Village, Bintan Regency which is a village with the potential for the typical Tanjung Pinang food industry but has not been well organized and with the hope of having skills in strategic planning for its business

Brand Image And Country Of Origin Effects On Consumer Behavior Towards Choosing Power Tools At PT. Link Hardware And Led Ezky Tiyasiningsih; Indra Firdiyansyah; Nurul Yusyawiru; Lastri Anggi Fani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.1819

The main purpose of this research is to determine the effect of the Brand Image and Country of Origin either as partial or simultaneous toward the attitudes of the consumer at PT. Link Hardware and LED. This research is a quantitative research where the subject of it was taken from over thirty employees of PT Link Hardware and LED. The data collection is using the questionnaires which have been tested for its validity and reliability. The result of it indicates that there is a positive and significant effect between the Brand Image and the consumer’s attitude. But then, there is also a positive and significant effect between the Country of Origin and the consumer’s attitudes.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Teddy Haryadi; Nurul Yusyawiru
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.

Factors For Determining The Effective Tax Rate For Infrastructure Companies For The 2018-2022 Period Teddy Haryadi; Hadli Lidya Rikayana; Nurul Yusyawiru
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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

Income smoothing is one form of management and company leadership to manage the gradual increase in company profits every year. The purpose of this study is to see the effect of Return on equity, Debt to total assets, and Current Ratio on income smoothing with effective tax rates as mediation variables. The Effective Tax Rate as a mediating variable is expected to affect the relationship between Return on equity, Debt to total assets, and Current Ratio to income smoothing. This is because tax is one form of company obligation that will increase with an increase in profits obtained by the company. The object of research is all companies engaged in the Infrastructure sector on the Indonesia Stock Exchange, the analysis period is the financial report year 2018 to 2022. The number of companies that meet the criteria is 18 companies. Data analysis technique using Partial Least Square method with WarpPLS 8.0 application. Based on the results of the analysis, Return on equity and Debt to total assets do not affect Income smoothing. The current Ratio and Effective Tax Rate have a positive effect on Income smoothing. Return on equity and Debt to total assets negatively affect the effective tax rate. The Current Ratio has a positive effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between the Current Ratio to Income smoothing. The effective tax rate cannot mediate the relationship of Return on equity and Debt to total assets to Income smoothing. Return on equity, Debt to total assets, Current Ratio, and the effective tax rate can affect income smoothing by 11%.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kota Tanjungpinang Haryadi, Teddy; Yusyawiru, Nurul
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (December 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.748

This research examines the influence of moral understanding and moral obligations on tax compliance with socialization as moderation for MSMEs in the Tanjungpinang City area. This research analyzes primary questionnaire data from 100 MSME respondents' answers in the Tanjungpinang City area. Testing research variables uses multiple linear regression analysis and moderated regression analysis (MRA). Moral obligations influence taxpayer compliance. Meanwhile, taxpayer understanding has no effect on taxpayer compliance. And socialization can moderate taxpayers' understanding and moral obligations towards mandatory compliance. The research results are expected to be taken into consideration by tax authorities to increase tax socialization to increase taxpayer compliance.

Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina, Rina; Afrinanda, Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v8i2.7273

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.

FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AUDITOR EKSTERNAL PADA MAHASISWA AKUNTANSI Sari, Rizki Yuli; Yusyawiru, Nurul; Pratiwi, Mirza Ayunda; Satria, Mohd Rhana; Wulandari, Kiki
JURNAL DIMENSI Vol 13, No 3 (2024): JURNAL DIMENSI (NOVEMBER 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i3.7025

Tujuan penelitian ini adalah untuk menganalisis dan menjelaskan Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Auditor Eksternal Pada Mahasiswa Akuntansi Universitas Maritim Raja Ali Haji dengan menggunakan teknik analisis regresi berganda. Pengumpulan data pada penelitian ini menggunakan kuesioner dengan googleform. Populasi pada penelitian ini adalah mahasiswa akuntansi pada universitas maritim raja ali haji yang telah menyelesaikan mata kuliah pengantar auditing, auditing dan/atau praktek audit. Metode Analaisis data dengan menggunakan software SPSS versi 26. Jumlah responden yang mengisi kuesioner sebanyak 52 Mahasiswa. Hasil analisis menunjukkan bahwa Penghargaan Finansial, Lingkungan Sekitar, Pengetahuan tentang Auditor Eksternal dan Pertimbangan Pasar Kinerja secara bersama-sama/secara simultan berpengaruh signifikan terhadap Pilihan Karir sebagai Auditor Eksternal.

Pelatihan Pasar Modal Memoderasi Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minta Investasi Mahasiswa Firdiyansyah, Indra; Rani Susanthi, Putu; Purwaka Sari, Asih; Rina; Afrinanda; Wulandari, Kiki; Yusyawiru, Nurul
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/n7fp3g15

This study aims to analyze the effect of accounting conservatism practices with accrual measures in corporate governance mechanisms on earnings quality, this research method uses quantitative time series data, data from BEI for three years from 2014-2016, the number of research data is 273. Data processing is tested with statistics through classical assumptions and hypothesis testing with the T-Test, F-Test and Determination test. The results of the study prove that accounting conservatism has a significant effect on earnings quality by 23.3%. Accounting conservatism with the accrual measure through corporate governance mechanisms has a significant effect on earnings quality by 27.10% and accounting conservatism on market value measures in a significant effect on earnings quality by 24.3%.

Sosialisasi Pajak sebagai Penguat Kepatuhan Wajib Pajak di Tanjung Pinang Teddy, Haryadi; Yusyawiru, Nurul; Rikayana, Hadli Lidya; Yusrizal; Adiman, Raja Multi Konvokesen
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1223

This study explores the factors influencing tax compliance among Micro, Small, and Medium Enterprises in Tanjungpinang, specifically focusing on financial conditions, tax sanctions, and the role of tax socialization. The research aims to understand how these factors affect MSMEs' compliance with tax regulations. A survey was conducted with MSME owners in Tanjungpinang using a questionnaire to gather data on their financial conditions, knowledge of tax obligations, and perceptions of tax sanctions. The results indicate that financial conditions do not have a significant impact on tax compliance. However, tax sanctions are found to significantly encourage compliance, highlighting their role as a motivating factor for MSMEs to fulfill their tax obligations. Furthermore, the study reveals that tax socialization moderates the relationship between financial conditions and tax compliance, as well as between tax sanctions and compliance. Effective tax socialization strengthens the impact of both financial conditions and sanctions on compliance. The findings suggest that improving tax education and communication can play a crucial role in increasing tax compliance in the MSME sector, even in the face of financial challenges. This research provides valuable insights for policymakers to design more effective tax policies targeting MSMEs.

PENGARUH KOMPETENSI, PEMAHAMAN TENTANG KODE ETIK, PENGHARGAAN FINANSIAL DAN PERSONALITAS AUDIT TERHADAP MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIER SEBAGAI AUDITOR INTERNAL (STUDI EMPIRIS PADA MAHASISWA AKUNTANSI UNIVERSITAS MARITIM RAJA ALI HAJI) Siti Nurfaiza; Jack Febriand Adel; Nurul Yusyawiru
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/tjjbvm57

Choosing a career is a crucial decision for accounting students, especially given the imbalance between the number of graduates and the number of active internal auditors in Indonesia. This study aims to analyze the influence of competence, understanding of the code of ethics, financial rewards, and audit personality on accounting students' interest in choosing a career as an internal auditor. The research employs a quantitative approach with a descriptive comparative method. The population in this study were accounting students at Raja Ali Haji Maritime University (UMRAH), specifically from the 2021, 2022, and 2023 cohorts. The sample consisted of 115 respondents selected using purposive sampling criteria (students who have taken or are taking auditing courses). Data analysis was performed using Multiple Linear Regression with SPSS. The results showed that Competence, Understanding of the Code of Ethics, and Financial Rewards partially had a significant positive effect on students' interest in becoming internal auditors. However, Audit Personality did not have a significant effect on career interest. Simultaneously, all independent variables influenced the dependent variable with an Adjusted R Square of 77.8%. These findings imply that students prioritize technical skills, ethical understanding, and financial incentives over personality traits when considering this career path.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search