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All Journal Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi JURALINUS
Kimsen
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Keadilan , Diskriminasi Dan Sistem Perpajakan Terhadap Penggelapan Pajak Djenni Sasmit; Kimsen
Jurnal Akuntansi Publik Nusantara Vol. 1 No. 1 (2023): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2023
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v1i1.35

Abstract

This study aims to determine the effect of justice on tax evasion, to determine the effect ofdiscrimination on tax evasion, and the effect of the taxation system on tax evasion. The results of thisstudy are expected to be useful for the tax office and used as input and consideration inunderstanding the effect of justice, discrimination and taxation system on taxpayers' perceptions ofthe ethics of tax evasion. The research method used is qualitative research where the research aimsto determine the effect of the independent variable on the dependent variable. The analyticalmethod used is descriptive analysis, instrument test, classical assumption test, hypothesis test andmultiple linear equation test. The instrument used is a questionnaire. Based on research anddiscussion on justice, discrimination, and the tax system against tax evasion. Taxpayers' perceptionsof justice, discrimination, and the taxation system together have an effect on tax evasion. This isevidenced by the results of the significance value of the F test of 0.000 which is smaller than 0.05.This means that the better or not the perception of taxpayers regarding justice, discrimination, andthe tax system, it will affect the practice of tax evasion in the Tangerang area
PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023 Hanifah Muzhaffirah; Siti Salamah; Winda Rosa Permatasari; Mohamad Zulman Hakim; Dirvi Surya Abbas; Kimsen
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.431

Abstract

This study aims to analyze and describe empirically the effect of Leverage, Capital Intensity, and Company Size on Effective Tax Rates (ETR) with Profitability as a moderation variable. The population in this study is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2023. Sampling was carried out using the purposive sampling method and a final sample of 44 companies was obtained. The analysis method used is moderated regression analysis with the help of Eviews 12. The resultf of F test show that F-value of 2.602340 > 2.41 of the f-value of the table and the Prob(F-statistic) value of 0.000003 < 0.05, it can be concluded that this model is feasible to use. The results of hypothesis test this study show that leverage has a positive effect on effective tax rates, while capital intensity and company size do not show an effect on effective tax rates. In addition, profitability can moderate the effect of leverage on effective tax rates, but it cannot moderate the effect of capital intensity and company size on effective tax rates.
Pengaruh Arus Kas Operasi, Tingkat Hutang, Ukuran Perusahaan, dan Volatilitas Penjualan Terhadap Persistensi Laba Melin Fitryani; Dirvi Surya Abbas; Imam Hidayat; Kimsen
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.114

Abstract

Users of financial statements need financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to determine future profit growth. This study focuses on the usefulness of financial ratios to see future profit growth. The purpose of this study was to determine the growth of operating cash flows, debt levels, and company size on earnings persistence in basic and chemical industry subsidiary companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The sampling technique used is the Pusposive Sampling technique. The total sample of this study was 14 samples. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. This research was processed using Eviews Version 9.0 software, using quantitative methods and using panel data analysis tools. The results showed that operating cash flow and Debt Asset Ratio (DAR) had an effect on earnings persistence. The sampling technique was 14 companies for the 2015-2021 research period. The tests used in this study were descriptive statistical analysis, panel data regression estimation, panel data regression model selection techniques, classical assumption tests, hypothesis testing, and multiple linear regression analysis.
THE INFLUENCE OF COMPANY SIZE, INSTITUTIONAL OWNERSHIP, MEDIA EXPOSURE, MANAGERIAL OWNERSHIP AND CASH HOLDING ON INCOME Dirvi Surya Abbas; Kimsen; Indriani Nour Fitriana; Siti Rahmah Nuraini; Romdona, Siti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 21 No 1 (2025): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v21i1.976

Abstract

The Purpose Of This Study Is To Determine The Effect Of Company Size, Institutional Ownership, Media Exposure, Managerial Ownership, Cash On Income Smoothing. This Study Uses A Quantitative Approach, Panel Data Regression Analysis. The Study Sample Consists Of 175 Non-Cyclical Consumer Sector Companies With The Purposive Sampling Method. Research Results Show That Company Size And Institutional Ownership Have A Negative Impact On Income Smoothing Because High Company Size And Institutional Ownership Will Avoid Fluctuative Income Changes For Investors Who Will Liquid Their Shares, Media Exposure Has A Positive Impact On Income Smoothing Because High Media Exposure Can Reduce The Company's Income Smoothing, Managerial Ownership And Cash Holding Have No Influence On Income Smoothing Because It Can Experience Long-Term Losses While Cash Is Only Functional So It Does Not Can Be Used In Income Smoothing
HOW DETECT FRAUD WITH HEXAGON MODEL ON FINANCIAL STATEMENT FRAUD IN PROPERTY AND REAL ESTATE INDONESIA Hakim, Mohamad Zulman; Hesty Erviani Zulaecha; Kimsen; Eldi Efriadi; Aura Putri Rahmawati; Hesti Febriatul Lubnaningtyas
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 4 (2024): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i4.269

Abstract

Examining how Freud's hexagon framework relates to financial statement fraud is the focus of this study. In total, ten factors were considered. Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEO Picture, Political Connection, Audit Opinion, CEO Education and Effective Monitoring. Financial statement fraud is measured using the Beneish M-Score Model. The research sample consists of industries in the property and real estate sector based on data from the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The number of companies included in the sample was 35. This study uses panel data regression analysis for data analysis purposes. The results of this study indicate that Financial Target, Financial Stability, External Pressure, Change of Director, Nature of Industry, CEOPicture Audit Opinion and Effective Monitoring have no effect on the potential for fraudulent financial statements. While Change In Auditor and Political Connection have an effect on fraudulent financial statements in the Property and Real Estate sector.
Membangun Generasi Unggul dengan “PINTAR MULYA” pada TK dan SD di Sukamulya Kecamatan Cikupa Kimsen; Kismanah, Imas; Azis, Abdul
Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 3 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/pkm.v5i3.4227

Abstract

Early childhood and primary education serve as a crucial foundation in shaping the character and competencies of the nation's future generations. The 'Pintar Mulya' program is a community-based initiative aimed at improving the quality of education for children in Sukamulya, Cikupa District, by strengthening institutions at the kindergarten (TK) and elementary school (SD) levels. This article seeks to describe the approach, implementation, and impact of the Pintar Mulya program on the quality of basic education and student development in the Cikupa District.
Co-Authors Abbas, Dirvi Surya Abdul Azis Aura Putri Rahmawati Djenni Sasmit Eldi Efriadi Hakim, Mohamad Zulman Hanifah Muzhaffirah Hesti Febriatul Lubnaningtyas Hesty Erviani Zulaecha Imam Hidayat Indriani Nour Fitriana kismanah, imas Melin Fitryani Mohamad Zulman Hakim Romdona, Siti Siti Rahmah Nuraini Siti Salamah Winda Rosa Permatasari