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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal of Artificial Intelligence and Digital Business Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA)
Zakia, Siti
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Social Sciences

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SOSIALISASI KEBUTUHAN DAN KETERSEDIAAN AIR IRIGASI PADA DESA SEUNEBOK ACEH, KECAMATAN BENDAHARA, KABUPATEN ACEH TAMIANG Hanifah Hanni, Puteri; Zakia, Siti; Sihotang, Efrinton; Qausar, Riyal; Mutia, Eka; Fajri, Haikal
Jurnal Masyarakat Berdikari dan Berkarya (Mardika) Vol 2 No 3 (2024): Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA)
Publisher : Fakultas Teknik, Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55377/mardika.v2i3.11193

Abstract

The need for water by all living creatures is a need that cannot be separated from every day of life. In the use of water, especially for rice fields, in order to meet food needs and regional development, the Indonesian Government is carrying out development efforts in the irrigation sector which aims to make it directly felt by the community in meeting water needs. Therefore, it is necessary to analyze the availability and need for irrigation water in the Seunebok Aceh village with the Seunebok Bacee irrigation area which is a rice field with a planting pattern of only rice. The research method is direct observation in the field. The results of the evaluation of the availability and need for irrigation water in this study show that the availability of water in Seunebok Village, Aceh, is 134.56 m3/s, which is very sufficient to support the irrigation water needs in the rice fields in the village, namely with an NFR of 6.06 mm/day and the need for irrigation water. water (DR) of 1.08 l/sec/ha. And the planned flood discharge at the smallest return period (Q2) was 20,153 m3/s and at the largest return period (Q50) was 31,952 m3/s and the main discharge using the F.J Mock Method was 12,078 m3/s.
PENGARUH PERSENTASI LABA, BOOK TAX DIFFERENCE, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP EARNING RESPONSE COEFFICIENT DENGAN KONSEVATISME AKUNTANSI SEBAGAI MODERASI Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Utami, Salma Nur; Zakia, Siti; Yani, Sari Putri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7664

Abstract

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient
Kepemilikan Manajerial Memoderasi Pengaruh Aset Pajak Tangguhan Perencanaan Pajak Terhadap Manajemen Laba Rachmania, Dewi; Zakia, Siti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2224

Abstract

Penelitian bertujuan untuk mengetahui Pengaruh Beban Pajak Tangguhan, Aset Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba dengan Kepemilikan Manajerial sebagai variabel moderasi pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2020-2024. Metode analisis data yang digunakan adalah analisis regresi data panel dengan menggunakan program pengolah data eviews 12. Sampel penelitian berjumlah 13 perusahaan. Pengambilan sampel dengan menggunakan teknik purposive sampling. Hasil penelitian menunjukan bahwa: 1). Beban pajak tangguhan tidak berpengaruh terhadap manajemen laba; 2). Aset Pajak Tangguhan tidak berpengaruh terhadap manajemen laba; 3). Perencanaan pajak berpengaruh terhadap manajemen laba; 4). Kepemilikan manajerial tidak memoderasi pengaruh beban pajak tangguhan terhadap manajemen laba. 5). Kepemilikan manajerial tidak memoderasi pengaruh aset pajak tangguhan terhadap manajemen laba. 6). Kepemilikan manajerial memoderasi pengaruh perencanaan pajak terhadap manajemen laba.
Co-Authors Abbas, Dirvi Surya Fajri, Haikal Hakim, Mohamad Zulman Hanifah Hanni, Puteri Mutia, Eka Qausar, Riyal Rachmania, Dewi Sihotang, Efrinton Utami, Salma Nur Yani, Sari Putri