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All Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Ilmiah Akuntansi
Miftahol Horri
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Economics, Econometrics & Finance Education Other

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Pengaruh Pengetahuan Perpajakan, Motivasi Wajib Pajak, Dan Self Assesment System Terhadap Kepatuhan Perpajakan Daniel Mardiyanto Slamet Putra Raharjo; Miftahol Horri
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 1 (2025): Januari 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v10i1.912

Abstract

This study aims to analyze whether there is a simultaneous and partial influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance. In this study, the method used is a quantitative method using primary data through a questionnaire distributed to respondents. The population in this study were individual taxpayers in Jetis District, Mojokerto using nonprobability sampling techniques with convenience sampling methods, so that a sample of 48 was obtained. The results of the study indicate that Tax Knowledge, Taxpayer Motivation, and Self Assessment System have a significant simultaneous effect on Tax Compliance. Tax Knowledge has a significant partial effect on Tax Compliance, while Taxpayer Motivation, and Self Assessment System do not have a significant partial effect on Tax Compliance.
ANALISIS TRANSPARANSI DAN AKUNTABILITAS DALAM LAPORAN KEUANGAN DANA DESA PADA DESA GUNUNGTEGUH, SANGKAPURA, BAWEAN Faizatul Wardah; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/49wh8w97

Abstract

This study aims to analyze the implementation of transparency and accountability principles in the village fund financial statements of GunungTeguh Village, Sangkapura, Bawean in 2023, and to identify influencing factors. The method used is descriptive qualitative with interviews to the Village Head, Financial Officer/Treasurer, and BPD Chairperson, complemented by observation and document study (APBDes, LPPD, Siskeudes). The analysis refers to the indicators of PMK No. 108 of 2024 and Permendagri No. 73 of 2022. The results show that transparency is considered fairly good through physical publication and village meetings, but digital access and information request procedures are not yet optimal. Accountability has been implemented in accordance with regulations, output achievement is 100%, and the outcome provides direct benefits, although it has not been measured quantitatively. Supervision mechanisms by BPD are in place, but there are no formal public complaint procedures and written sanctions. In conclusion, most indicators are met, but improvements are needed in information digitalization, impact evaluation, and participatory supervision strengthening.
PENGARUH ASSET TANGIBILITY, SALES GROWTH, DAN BUSINESS RISK TERHADAP STRUKTUR MODAL (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Rani Nopita; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ntzg5007

Abstract

This study aims to analyze the effect of Asset Tangibility, Sales Growth, and Business Risk on Capital Structure in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research method used is quantitative analysis with multiple linear regression tests using SPSS version 26. The results showed that simultaneously Asset Tangibility, Sales Growth, and Business Risk affect Capital Structure. Partially, Asset Tangibility has a positive and significant effect on Capital Structure. High fixed assets can be a guarantee that makes it easier for companies to obtain funding from investors and creditors. Sales Growth variable has a positive and significant effect on Capital Structure. The increase in sales can increase cash which can be a source of internal capital for the company. Business risk variable negatively and significantly influences Capital Structure. This indicates that companies with high business risk tend to reduce debt
PENGARUH KINERJA KEUANGAN DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI 2021-2023 Nahariyah Binti Irwan; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/d7dv4n05

Abstract

This study aims to examine the effect of financial performance and earnings management practices on firm value in manufacturing companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Financial performance is measured using the Return on Assets (ROA) ratio, while earnings management is analyzed using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression. The study population includes all infrastructure companies listed on the IDX, with samples drawn using a purposive sampling technique. The data used are secondary data from the companies' annual financial reports. The results show that simultaneously, financial performance and earnings management do not have a significant effect on firm value. Partially, financial performance also has no significant effect, while earnings management has been shown to have a significant effect on firm value. These findings indicate that investors pay more attention to earnings management practices than profitability indicators when assessing companies in the infrastructure sector. This research is expected to enrich the accounting literature and provide practical information for investors, managers, and regulators regarding the factors that influence firm value.
Co-Authors Daniel Mardiyanto Slamet Putra Raharjo Faizatul Wardah Nahariyah Binti Irwan Rani Nopita