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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Keperawatan Duta Medika
Ubaidillah, Moh
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Economics, Econometrics & Finance Health Professions Nursing Public Health

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The Mediating Role of Capital Intensity Between Executive Character and CEO Duality in Tax Avoidance Ubaidillah, Moh
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1190

Abstract

The largest source of Indonesian government revenue is tax when compared to other sector sources. However, there are still many companies doing tax avoidance because there are tax law loopholes, so that tax revenue is not optimal. This study aims to determine the effect of executive character and CEO duality on tax avoidance with capital intensity as a mediating variable. This research was conducted in mining companies listed on the Indonesian stock exchange in 2018-2022. The research sample was 52 companies with purposive sampling method. The analysis method used is multiple linear regression analysis. The stages of data analysis in this study are classical assumptions to see the feasibility of data, t tests and sobel tests to determine the effect of independent variables on the dependent variable and influence as a moderating variable. The results of this study are CEO duality and capital intensity partially have a positive and insignificant effect on tax avoidance. Executive character partially has a positive and significant effect on tax avoidance. Capital intensity cannot mediate CEO duality and executive character on tax avoidance.
Accounting Students Perceptions of Accountants Unethical Behavior Ubaidillah, Moh
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.843

Abstract

This study aims to find out and obtain empirical evidence about the influence of ethical orientation, and the level of knowledge regarding accounting scandals on students' perceptions of the accountant's unethical behavior. The sampling in this study used the Purposive Sampling method which produced a sample of 77 S1 students of the Accounting Study Program at PGRI Madiun University who had completed the Auditing and Behavioral Accounting course. The data analysis method of this study uses Structural Equiation modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that there are factors that influence students' perceptions of the accountant's unethical behavior. These results are all hypotheses accepted, namely the level of student knowledge about accounting scandals, student relativism and student idealism affecting students' perceptions of unethical behavior.
EFEKTIVITAS KOMPRES JAHE DAN KOMPRES AIR HANGAT TERHADAP INTENSITAS NYERI SENDI PADA LANSIA DI POSYANDU LANSIA (DESA MINOHOREJO KEC. WIDANG KAB. TUBAN) Qomariah, Siti; Ubaidillah, Moh
Jurnal Keperawatan Duta Medika Vol. 4 No. 1 (2024): Jurnal Keperawatan Duta Medika
Publisher : Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/dutamedika.v4i1.3440

Abstract

ABSTRACTJoint pain is a major problem that occurs in the elderly. Joint paint often lead to impaired mobility, independence functions, participation in activities social development, as well as quality of life and is one of the ten mein causes disability in the country is growing. The purpose of this study was to determine the effectiveness of ginger compresses and warm water compresses on the intensity of joint paint in the elderly at Elderly Posyandu (Minohorejo Village, Widang District, Tuban Regency).The research method used is quasy-experimental with a "nonequivalent control group design" research design. The research sample was 30 elderly in Elderly Posyandu, Minohorejo Village, which were selected by simple purposive sampling. The independent variable in this study was ginger compresses and warm water compresses, and the dependent variable of this study was the joint pain intensity. The instruments used are SOP and NRS sheets. The statistical test used in this study is the Paired Sample T-Test. The results showed that before being given abdominal stretching in the moderate pain category and after being given abdominal stretching in the mild pain category. From the statistical test results obtained p value = 0.000 at = 0.05 (p <0.05), indicating that there is an effect of abdominal stretching on reducing the intensity of dysmenorrhea pain in adolescents Dusun Pandan, Minohorejo Village, Kec. Widang Kab. Tuban. It is hoped that the elderly in Elderly Posyandu Minohorejo Village can play an active role in helping reduce the problems of joint pain, especially the other elderly in Minohorejo Village by teaching ginger compresses and warm water compresses.
Co-Authors Siti Qomariah, Siti