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Asaari, Masagus
Universitas Yarsi
Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Research of Accounting and Governance

 1 
The Effect of Application of Tax Amnesty on Taxpayer Compliance Madjid, Suhirman; Asaari, Masagus
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.273 KB) | DOI: 10.58777/rag.v1i2.49

Abstract

This study aims to determine and compare taxpayer compliance before and after the Tax Amnesty by using the Paired Sample t-test. The population of this study is individual taxpayers participating in Tax Amnesty in the surrounding areas of DKI Jakarta. Sampling used the accidental sampling method. Based on this method, a sample of 552 WPOP was obtained. The data used are primary data with a survey method using questionnaire media. The results of the study show that there is an effect of Tax Amnesty on taxpayer compliance. The results of this study can be used as a reference in implementing the Tax Amnesty that will be applied later. Must taxes should take advantage of the policy Tax Amnesty by reporting assets and liabilities honestly to the Director General of Taxes so you will not be fined or tax penalties. In this case, the supervisory function of the Director General of Taxes should be maximized so Taxpayer compliance in any reporting year is improved
The Influence of Management Control Systems on the Financial Performance of Hospitals Asaari, Masagus; Madjid, Suhirman
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.51

Abstract

The financial performance of a hospital largely determines the service quality of a hospital. The hospital's financial performance requires a hospital management control system consisting of structures and processes. This study aims to determine whether the Management Control Structure and Management Control Process influence the financial performance of Hospitals in the Municipality of Bogor and Bogor Regency for the 2016 period. This type of research is explanatory research; the data sources are primary and secondary data. Primary data collection techniques using questionnaires and secondary data collection with documentation. This study used a population of 16 hospitals in the Municipality and Bogor Regency. The analysis used is hypothesis testing, with the data analysis method used is Path Analysis. The results showed that the Management Control Structure and Management Process had a positive direct effect, either partially or simultaneously, on the Financial Performance of Hospitals in Bogor Municipality and Bogor Regency.
Do Accounting Information Systems, Internal Control, IT Utilization, and HR Competence affect Financial Reports Quality? Widiasalwa, Syadzwana; Asaari, Masagus; Zhafiraah, Nazma Riska
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.165

Abstract

The purpose of internal research is to determine the effects that information technology (IT) use, internal control systems, accounting information systems, and human resource (HR) competencies have on PT. Akebono Brake Astra Indonesia's financial statements. 38 respondents filled out questionnaires as part of the study's research methodology. In this study, the types of data quality assessments used were validity and reliability tests. The conventional assumption tests that were used in this study were the multicollinearity, heteroscedasticity, and normality tests. The variables pertaining to the accounting information system and the use of information technology, on the other hand, have a positive and significant impact, according to the results of the multiple linear regression test, coefficient of determination test, t-test, and F-test that were used in this study. on the caliber of bank accounts. The efficacy of the internal control system and human resources are unaffected in the interim by the accuracy of the financial statements. Its management implications include enhanced operational efficiency, data quality and reliability, and information technology utilization optimization.
Enhancing Financial Quality: Impact of Accounting Information Systems, Internal Control with Company Performance as Moderating Factor Rachman, Andini Dwi Mega; Asaari, Masagus
Research of Accounting and Governance Vol. 3 No. 1 (2025): JANUARY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i1.282

Abstract

This research aims to determine the effect of accounting information systems and internal control systems on the quality of financial reports with company performance as a moderator. The primary data used in this research was obtained directly from statements (questionnaires) of PT employees. Sources of Alfaria Trijaya Tbk and secondary data in this research were obtained from the official website of PT. Source Alfaria Trijaya Tbk. The results of this research show that There is a significant influence of the accounting information system on the quality of financial reports; There is a significant influence of the internal control system on the quality of financial reports; There is a significant influence of the accounting information system on the quality of financial reports moderated by company performance; There is a significant influence of the internal control system on the quality of financial reports moderated by company performance. The contribution of this study lies in the identification and in-depth analysis of the influence of accounting information systems and internal control systems on the quality of financial reports, with company performance as a moderating factor. Managerial implications highlight the critical role of robust accounting information and internal control systems in ensuring high-quality financial reporting
Co-Authors *Harry Budiantoro Any Setianingrum Any Setianingrum Any Setianingrum, Any Ashari , Ardhita Pramesti Budiantoro, *Harry Budiantoro, Harry Hesty Juni Tambuati Subing Hesty Juni Tambuati Subing, Hesty Juni Imelda Sari Imelda Sari Komala, Lenda Madjid, Suhirman Nasution, Ananta Hagabean Nurul Karima Perdana Wahyu Santosa Perdana Wahyu Santosa Rachman, Andini Dwi Mega Rini Hidayati Sandhi, Agung Fitra Sarfilianty Anggiani, Sarfilianty Shaleh, Khairul Simon , Zainal Zawir Subing, Hesty Juni Tambuati Suhirman Madjid Widiasalwa, Syadzwana Yasinta Syandana Zhafiraah, Nazma Riska Zusryn , Alyta Shabrina