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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa Akuntansi dan Ekonomi Pajak: Perspektif Global
Okky Kharisma
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analisis Kesalahan Berbahasa Bidang Fonologi Pidato Terakhir Presiden Joko Widodo pada HUT ke-79 TNI Tahun 2024 di Monas Okky Kharisma
Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa Vol. 2 No. 1 (2025): Februari : Dinamika Pembelajaran : Jurnal Pendidikan dan Bahasa
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/dilan.v2i1.1099

Abstract

The purpose of this study was to determine the analysis of language errors in the phonology of Joko Widodo's last speech at the 79th Anniversary of the TNI in 2024 at Monas. This research was conducted by means of a literature study. The data source for this study was a document, namely a video. The research method used was descriptive qualitative. The data collection technique was to observe and take notes, in addition to listening carefully to the acquisition of data sources. In the video, there were 17 errors in the phonology level of phoneme deletion and 6 phoneme changes.
Analisa Pelanggaran Etika Profesi Akuntansi Studi Kasus PT Hanson Internasional Tbk (MYRX) Saridawati Saridawati; Okky Kharisma; Olivia Purama J; Valencya Valencya; Viera Pramestya
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i2.924

Abstract

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.
Pengaruh Return on Asset dan Intensitas Asset Tetap terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Manufaktur Bidang Usaha Konstruksi yang Terdaftar di BEI Periode Tahun 2021 - 2023 Okky Kharisma; Saridawati Saridawati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2676

Abstract

This research aims to review, Return on Asset and the Intensity of Assets on tax avoidance in manufacturing companies in the construction sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables used in this study are Return on Asset (ROA) and Intensity of Assets (CAPIN), while the dependent variable in this study is Tax Avoidance which is measured based on the ETR ratio. The research method used is quantitative descriptive with a multiple linear regression approach through descriptive statistical tests, classical assumption tests, and hypothesis tests. The research sample was determined using a purposive sampling technique with a total of 13 companies and 39 observation data. The results of the study indicate that ROA has a negative and significant effect on tax avoidance, while CAPIN has no effect on tax avoidance. Simultaneously, both variables also have a significant effect on tax avoidance.
Co-Authors Olivia Purama J Saridawati Saridawati Valencya Valencya Viera Pramestya