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All Journal Economics and Digital Business Review Intelektual : Jurnal Penelitian Dosen Akuntansi Amkop Management Accounting Review (AMAR)
Yuliana, Khrisna Anggun
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Dampak Cum Date Right Issue Terhadap Abnormal Return dan Volume Perdagangan Saham Di Bursa Efek Indonesia (Studi Kasus Pada Bursa Efek Indonesia Periode 2019-2021) Yuliana, Khrisna Anggun
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1145.441 KB) | DOI: 10.61635/jin.v1i1.70

Abstract

Introduction/Main Objectives: This study aims to determine whether there are differences in abnormal returns and volume. Background Problems: The impact of the Covid-19 pandemic where economic growth has resulted in almost all business sectors needing funds for a certain period of time with a sizable amount. Novelty: The implementation of the rights issue is able to cause investors to react to corporate action as indicated by the difference in abnormal returns and the difference in stock trading volume between before and after the cum date. Research Methods: Using event study analysis methods or techniques with data analysis using SPSS. Finding/Results: The results of this study indicate that there is a significant difference in abnormal stock returns before and after the cum date rights issue, but there is no significant difference in stock trading volume proxied by trading volume activity before and after the cum date rights issue. Conclusion: There is a significant difference in abnormal returns before and after the cum date rights issue on the IDX for the 2019-2021 period. It is hoped that investors will always pay attention and try to find information on every right issue corporate action so that the company gets the return as expected.
Analisis Implementasi Peraturan Pajak Penghasilan 23 dan Kepatuhan Terhadap Peraturan Perpajakan Terkait Pelayanan Maklon Pada Perusahaan PT. X tahun 2019 Adang, Ferry; Yuliana, Khrisna Anggun; Sulivyo, Lod
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.151

Abstract

Introduction/Main Objectives: This research the application of Pph rule 23 for services of minors is determined based on Minister of Finance Regulation Number 141/PMK.03/2015, in the calculation of which a tax of 2% is applied. Background Problems: esearchers examine the realization and objectives of tax revenues to find out whether PPh 23 deductions have increased or decreased. Examining routine PPh Article 23 SPT reporting is one way to ensure compliance with PPh deductions Novelty: The aim of this research is to determine the suitability of the application of income tax article 23 and taxpayer compliance in relation to maklon at PT. X. Research Methods: The type of research used is qualitative research using descriptive methods. Finding/Results: The results of this research indicate that the implementation of Article 23 Income Tax deductions carried out by PT. X is in accordance with Minister of Finance Regulation Number 141/PMK.03/2015. Conclusion: In terms of compliance with taxpayer compliance with payments and reporting, PT. X In the payment and reporting of Article 23 Income Tax there is no delay and has been fully in accordance with the Taxation Provisions of Law No. 36 of 2008.
Dampak Dari Kesadaran Pajak Dan Hukuman Pajak Terhadap Tingkat Kepatuhan Pemilik Kendaraan Bermotor Dengan Pengetahuan Pajak Sebagai Faktor Yang Mempengaruhi Merida, Merida; Yuliana, Khrisna Anggun; Rays, Muh
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2233

Abstract

Many taxpayers think that tax obligations are a burden and threat to them, so they hesitate to pay taxes or tend to avoid paying taxes. In addition, the many acts of corruption that occur in the tax environment make people even more reluctant to pay taxes. The application of tax sanctions results in compliant taxpayers, in which case taxpayers comply because they consider severe sanctions as a penalty for unlawful acts in tax avoidance efforts. The source of data obtained in this study comes directly from taxpayers at the balaraja samsat, Tangerang district. Then the minimum sample to be used in this study is 100 Respondents. The data analysis technique used is Moderated Regressions Analysis using SPSS version 25 for windows. The results of this study indicate that taxpayer awareness has a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. Tax sanctions have a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. The moderating variable, namely taxation knowledge, is able to moderate the relationship between taxpayer awareness and motor vehicle taxpayer compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge is also able to moderate the relationship between taxation sanctions and motor vehicle tax compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge.
The Effect Of Internal Audit And The Effectiveness Of Internal Control On The Ability To Detect Fraud Yuliana, Khrisna Anggun; Badren, Yuliana
Amkop Management Accounting Review (AMAR) Vol. 4 No. 2 (2024): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i2.2622

Abstract

Responding to fraud cases that arise in the field of higher education, it is crucial to take action to prevent fraud through the implementation of risk management in the implementation of the institution's business processes, with reference to Government Regulation No. 60 of 2008 and Education and Culture Regulation No. 66 of 2015. Based on the survey results presented in the 2019 Report to the Nations, the Association of Certified Fraud Examiners (ACFE), an international organization, shows attention to fraud prevention in various sectors. The survey results show that in terms of education, the majority of fraud perpetrators are Bachelor-level college graduates with a percentage of 73.2% (Association of Certified Fraud Examiners Indonesia, 2019). Furthermore, there are graduates with a Master's level reaching 17.2%, followed by diploma graduates 4.6%, then high school graduates 4.2%, and finally doctoral students 0.8%. The research data was collected through distributing questionnaires to targeted respondents, namely internal auditors in the internal control system section in LLDIKTI IV area universities. The questionnaires in this study were distributed with a total of 80 samples from 253 available questionnaires. The results of the study using multiple linear regression models show that internal auditors have no significant effect that can be proven through this study, and the effectiveness of internal control also does not show a significant effect in the researcher.
Co-Authors Adang, Ferry Badren, Yuliana Merida, Merida Rays, Muh Sulivyo, Lod