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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Global Research on Economy, Business, Communication, and Information
Khomara, Rania
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Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Studi Literatur: Pengaruh Working Capital Terhadap Aset dan Liabilitas Perusahaan Handayani, Maria Vania; Wuga, Silviana; Khomara, Rania; Meiden, Carmel
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 3 (2023): Bisnis dan Akuntansi
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i3.8611

Abstract

Studi literatur ini dilakukan untuk mempelajari dan mengintegrasikan pengaruh working capital terhadap kinerja suatu perusahaan. Istilah working capital merupakan modal kerja bersih yang digunakan selama periode akuntansi .Modal kerja bersih mengacu kepada perbedaan di antara jumlah aset dan liabilitas perusahaan. Contoh yang termasuk working capital yaitu : kas, bank, piutang, surat-surat berharga, dan aktiva lancar lainnya.
Meta Analisis : Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Leverage, Terhadap Earnings Management Khomara, Rania; Wuga, Silviana; Handayani, Maria Vania; Meiden, Carmel
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 3 (2023): Bisnis dan Akuntansi
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i3.8380

Abstract

This study aims to integrate the effect of firm size, leverage, and institutional ownership on earnings management. Supervision of agents is carried out through a governance mechanism so that the actions of agents are in line with the principal's objectives. The research method used is a meta-analysis study. Earnings management journal articles publications are searched using the PoP application with a period limit of 2017-2022. A total of 30 samples of articles used purposive sampling method with a total of 200 data samples for 5 years. The results of the integration obtained in this study are firm size, institutional ownership, and leverage have a positive effect on the practice of Earnings Management
Aspek Perpajakan Kantor Perwakilan Perusahaan Perdagangan Asing ABC (Thailand) Khomara, Rania; Sandra, Amelia
Global Research on Economy, Business, Communication, and Information Vol. 3 No. 1 (2025): Mei - Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/grebuci.v3i1.1797

Abstract

Globalization has encouraged the growth of foreign investment in Indonesia, including the establishment of foreign trade company representative offices (KP3A) such as ABC in 2022. This study aims to analyze the treatment of Income Tax withholding and collection, self-paid Income Tax, VAT/Sales Tax on Luxury Goods, and Local Taxes at the ABC representative office. KP3A, as a form of foreign company representative office (KPPA), is mandated only to manage the interests of its parent company abroad and is prohibited from conducting business or generating income in Indonesia, which affects its obligation to file Annual Tax Returns. The findings confirm that KP3A ABC fulfills its tax obligations in accordance with Indonesian regulations, yet the rules concerning Annual SPT reporting remain uncertain and require clearer guidance to ensure legal certainty for taxpayers.
Co-Authors Amelia Sandra Carmel Meiden Handayani, Maria Vania Wuga, Silviana