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Adhitya Yoga Prasetya
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Jurnal Ilmu Manajemen dan Akuntansi Terapan
Published by STIE Totalwin Semarang
ISSN : 20863748     EISSN : 26564440     DOI : https://doi.org/10.36694/jimat.v10i2.199
Core Subject : Economy,
Economics, Econometrics & Finance
JIMAT : Jurnal Ilmu Manajemen dan Akuntansi Terapan dalam publikasi berada pada bidang : - Manajemen - Manajemen Keuangan - Perilaku Organisasi dan Menajemen Sumber Daya Manusia - Manajemen Pemasaran - Manajemen Teknologi dan Inovasi - Manajemen Hubungan Industri - Strategi Manajemen - Sistem Informasi Manajemen - Akuntansi - Auditing - Akuntansi Keuangan - Akuntansi Keperilakuan - Akuntansi Manajemen - Sistem Informasi Akuntansi - Perpajakan - Kewirausahaan - UMKM - Koperasi - Bisnis, Manajemen dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 393 Documents
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PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCES SEBAGAI MODERASI Fadhila, Zati Rizka; Hardiningsih, Pancawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.176 KB) | DOI: 10.36694/jimat.v10i2.211

Abstract

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.
PENERAPAN E-SPT, TINGKAT PEMAHAMAN PERPAJAKAAN, KUALITAS PELAYANAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DALAM MELAPORKAN SPT DI KPP PRATAMA TEGAL Tabrani, Tabrani; Raharjo, Teguh Budi
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.894 KB) | DOI: 10.36694/jimat.v10i2.200

Abstract

This study aims to determine the application of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously and partially affect the compliance of corporate taxpayers in reporting such as KPP Pratama Tegal. Data collection methods used are questionnaires. The population of this study was 4,245 respondents while the sample taken in this study amounted to 100 respondents. The data analysis method used is multiple linear regression analysis along with the classic assumption test, hypothesis testing. The test results show that 1) the implementation of e-SPT, the level of understanding of taxation, service quality, and awareness of taxpayers simultaneously on corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 2) The application of e-SPT partially influences the corporate taxpayer compliance in reporting such as at KPP Pratama Tegal. 3) The level of understanding of taxation partially does not affect the compliance of taxpayers in reporting such as in KPP Pratama Tegal. 4) Quality of Service partially affects taxpayer compliance at KPP Pratama Tegal. 5) Taxpayer awareness partially does not affect the corporate taxpayer compliance in reporting such as in Tegal Primary Tax Office. The coefficient of determination, obtained R2 value of 0.359 or 35.9%. It can be interpreted that 35.9% of corporate taxpayer compliance in this model is influenced by the application of e-SPT variables, the level of understanding of taxation, service quality, and awareness of taxpayers, while the remaining 64.1% is influenced by other factors outside this research.
PENGARUH SELF-ASSESSMENT DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PPN YANG DIMEDIASI OLEH KEPATUHAN WAJIB PAJAK DI JEMBATAN LIMA JAKARTA Tampubolon, Lambok DR
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.472 KB) | DOI: 10.36694/jimat.v10i2.228

Abstract

The purpose of this study is to examine the impact of self assessment and tax audits on VAT receipts mediated by taxpayer compliance at Jembatan Lima. By distributing questionnaires to 102 respondents who live in Jembatan Lima, the researchers get the results, namely: (1) Self assessment has a positive and significant effect on taxpayer compliance (2) Self assessment has a positive and significant effect on VAT receipts (3) Tax audits have a positive effect and significant for taxpayer compliance (4) Tax audit has positive and insignificant effect on VAT receipts (5) Tax compliance has positive and insignificant effect on VAT receipts (6) Self assessment of VAT receipts mediated by taxpayer compliance has a very significant impact corroborating rather than direct influence (7) Tax audits of VAT receipts mediated by taxpayer compliance have a significantly more corroborating effect than direct influence. From this research, the researcher obtained the results that self-assessment and tax audits are more influential if through intervening variables namely taxpayer compliance, so that with the compliance of taxpayers it will strengthen the self-assessment and tax audits of state revenue through this VAT.
KEAMANAN, KEPERCAYAAN, HARGA, KUALITAS PELAYANAN SEBAGAI PEMICU MINAT BELI CUSTOMER ONLINE SHOP ELEVENIA Bakhtiar, M. Rifki; Sunarka, Puji Setya
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.41 KB) | DOI: 10.36694/jimat.v10i2.201

Abstract

The focus of this research is to analyze security, trust, price, service quality on customer's purchase intention on the online sales site at Elevenia.The samples in this study using purposive sampling method. Questionnaires 100 respondents who qualified as a sample. Data analysis tool used in the form of multiple linear regression with SPSS version 25. The results showed that: security (X1), Trust (X2), Price (X3), and service quality (X4) had a positive and significant effect on Purchase Intention. The study provides empirical evidence for marketplace to improve security, trust, price, service quality.
FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Himmy, Istajib Kulla
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.604 KB) | DOI: 10.36694/jimat.v10i2.202

Abstract

This study examines company size, liquidity and asset structure on capital structure in the food and beverage manufacturing companies listed on the Indonesia Stock Exchange in the period 2011-2015. Analysis was carried out using multiple linear regression. The test results show that for liquidity variables affect the capital structure, this shows that companies that have high liquidity, will choose to use funding from internal sources first, namely using their current assets rather than having to use funding through debt. These findings support the Pecking Order Theory which states that companies will prefer to use internal funding, namely by using their current assets to meet their funding needs. Test results for company size and asset structure show no effect on capital structure.
PERAN MEDIASI EMOSI POSITIF TERHADAP IMPULSE BUYING PADA MATAHARI DEPARTEMENT STORE PONTIANAK Pebrianti, Wenny; Ratnawati, Ratnawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.376 KB) | DOI: 10.36694/jimat.v10i2.209

Abstract

The purpose of this study was to examine and analyze consumer responses to the Matahari department store in Pontianak on the effect of hedonic shopping value, store environment and positive emotion on impulse buying. The population in this study is the consumer of Matahari department store Pontianak, and the selected sample is consumers who have made impulsive purchases at Matahari department store Pontianak and there are as many as 97 samples. The results in this study indicate that there is a positive and significant effect between hedonic shopping value, and positive emotion on impulse buying. But the store environment has no significant effect on impulse buying
THE BIG FIVE PERSONALITY, PEMETAAN KEPRIBADIAN PENGUSAHA UMKM UNTUK MENINGKATKAN INOVASI UMKM DI KOTA PANGKALPINANG Hamsani, Hamsani; Yanuar, Dony; Wibawa, Dian Prihardini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.131 KB) | DOI: 10.36694/jimat.v11i1.220

Abstract

MSMEs in Bangka Belitung Islands Province experienced several obstacles in developing their MSMEs. Data for 2018 shows that the number of MSMEs in Bangka Belitung Kepulauang Province has decreased dramatically. The decreasing number of MSMEs from active to inactive, because these MSMEs are less able to survive in the increasingly fierce competition, so only MSMEs that survive are MSMEs that have creations and innovations according to needs of community Weak dimensions in the big five personality reflecting the unpreparedness of SMEs to compete and synergize. This study wants to see how the objective conditions dimensions big five personality SMEs in City of Pangkalpinang. The sample of study was Pangkal Pinang City SMEs practitioners with quantitative research methods processed from results of questionnaires. results of study showed that Openness to experience, Conscientiousness, Extroversion, and Agreeablenss, had a positive and significant effect on increasing MSMEs in Pangkalpinang City, while Neuroticm had a negative and significant effect on increasing MSMEs in Pangkalpinang City.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR ASET, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA BUMN YANG GO PUBLIC DI BURSA EFEK INDONESIA zainul, zaida rizqi; Pintariang, Iis Alfanias
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (605.615 KB) | DOI: 10.36694/jimat.v11i1.229

Abstract

This study aims to determine the effect of firm size, asset structure and profitability on capital structure of SOEs that go public on Indonesia Stock Exchange (IDX). This study uses panel data with 16 state-owned companies that go public on Indonesia Stock Exchange from 2013-2017 period. The analytical method used is multiple regression analysis with a random effect model. The results of study show that: 1) size of the company has a positive and not significant effect on capital structure. 2) asset structure has a positive and significant effect on capital structure. 3) Profitability has a negative and significant effect on capital structure. Therefore SOEs can consider asset structure and profitability in making funding decisions.
PENGARUH TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.97 KB) | DOI: 10.36694/jimat.v7i2.258

Abstract

This study analyzed the influence of bank capital adequacy level to profitability by using credit risk as moderating variable. The data used in this study is conventional banking listed on the IDX period 2011- 2014.The results of this study indicate that the capital adequacy does not affect the profitability, credit risk negatively affect profitability and credit risk can not moderate the influence of capital adequacy rate on bank profitability in Indonesia.
APAKAH SISTEM MANAJEMEN FSC, PEFC DAN ISO 38200:2018 MEMPENGARUHI DAYA SAING BISNIS STUDI PADA INDUSTRI KAYU DI JAWA TENGAH Purwanto, Agus; Saifuddin, Mirza Prameswari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 11 No. 1 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.742 KB) | DOI: 10.36694/jimat.v11i1.213

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh sistem manajemen FSC Chain of Custody, PEFC Sustainable Forest Management dan ISO 38200 Chain of custody untuk kayu dan produk berbasis kayu terhadap kinerja bisnis industri kayu di Indonesia. Penelitian ini dilakukan di beberapa perusahaan yang mengolah kayu atau menggunakan kayu sebagai bahan utama di Indonesia dengan jumlah responden sebanyak 300 orang. Responden adalah karyawan industri kayu sebagai manajemen puncak, manajer dan staf yang memiliki telah menerapkan FSC, PEFC dan ISO 38200. Latar belakang penelitian ini adalah karena kurangnya penelitian PEFC, FSC dan ISO 38200 pada industri kayu di provinsi Jawa Tengah Indonesia. Pengumpulan data dilakukan dengan mendistribusikan kuesioner elektronik selama bulan Agustus hingga November 2019 dan analisis pemrosesan data menggunakan Structural Equation Model (SEM) dan software Linear Structural Model (LISREL) versi 8.70. Hasil analisis menunjukkan bahwa sistem manajemen FSC Chain of Custody, PEFC Sustainable Forest Management dan ISO 38200 Chain of custody dari kayu dan berbahan dasar kayu mempengaruhi daya saing perusahaan secara signifikan dan positif seperti peningkatan kepuasan pelanggan, peningkatan penjualan dan peningkatan produktivitas.

Page 19 of 40 | Total Record : 393

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