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All Journal Valid Jurnal Ilmiah Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Valid Jurnal Pengabdian Akuntabel: Jurnal Ilmiah Akuntansi ShariaBiz International Journal of Economics and Business
M. Wahyullah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Reva Faturachman Soetrisno; M. Wahyullah; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This study aims to examine the effect of Intellectual Capital, Corporate Social Responsibility and Good Corporate Governance on the financial performance of manufacturing companies listed on the IDX for the 2018-2021 period. So that the research variables consist of 3 (four) independent variables, namely intellectual capital (X1), Corporate Social Responsibility (X2), Good Corporate Governance (X3) the dependent variable is Return on equity (Y). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2021 period. Samples were taken using purposive sampling. The type of data used in this research is quantitative data. The data analysis method used in this study is a method of multiple linear regression statistical analysis. The results of this study indicate that Intellectual Capital (X1) has an effect on Company Performance which is proxied by Return on Equity, Corporate Social Responsibility (X2) has no effect on Company Performance which is proxied by Return on Equity, Good Corporate Governance (X3) has an effect on Company Performance which is proxied by Return on Equity, and. The results of this study also show that the independent variables (Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance) are 72.3%. While the remaining 27.7% of the quality of financial performance is influenced by other variables.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak, Kewajiban Moral Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Praya Febriantina Istiharoh; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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This research aims to determine the influence of taxpayer awareness (X1), tax knowledge (X2), tax service quality (X3), moral obligations (X4) and tax sanctions (X5) on motorized taxpayer compliance at the Praya City Samsat Office (Y). This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linier regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.
Co-Authors Abda Abda Agusfianto, Nendy Pratama Amrul, Rusli Aulia Rizki Baehaki Syakbani Baiq Deria Ayuning Fatika Baiq Ertin Helmida Desta Ramdasari Dina Salsabilla Elvina Setiawati Fariantin, Erviva Febriantina Istiharoh Galuh Ratna Mutia I Made Murjana I Nengah Arsana Ida Ayu Nursanty Ida Bagus Kediri Wibawa Putra Kisnawati, Baiq Muhammad Alamsyah Mustamin Nazwin, Asfarony Hendra Nurazlinda Nursanty, Ida Ayu Oktaviana Dinistri Putri Reno Kemala Sari Reva Faturachman Soetrisno ROSYIA WARDANI Ulfiyani Asdiansyuri Yusi Faizathul Octavia