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Healthy Journal

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Published by Universitas Bale Bandung

ISSN : 23391383 EISSN : - DOI : -

Core Subject : Health,

Dentistry Health Professions Medicine & Pharmacology Nursing Public Health

Healthy Journal adalah jurnal ilmiah yang menyampaikan hasil penelitian, pemikiran maupun kreasi ilmiah dalam bidang ilmu keperawatan kesehatan. Ilmu keperawatan sebagai suatu bidang keilmuan dan seni yang berfokus kepada pemenuhan kebutuhan dasar manusia untuk mencapai status kesehatan yang optimal.

Arjuna Subject : Profesi Kesehatan - Menejmen Informasi Kesehatan

Articles 320 Documents

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PENGARUH PAJAK TERHADAP TRANSFER PRICING DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI Dewi Kusuma Wardani; Desi Puspita Rini
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to examine the effect of taxes on transfer pricing with foreign ownership as a moderating variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange Bursa Efek Indonesia (BEI) 2016-2019. Sampling using purposive sampling method and obtained 13 companies. This study uses multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that tax had no effect on transfer pricing. Foreign ownership is unable to moderate the influence of tax on transfer pricing

PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2019) Teguh Erawati; Diah Dwi Astuti
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to test empirically the effect of profitability and managerial ownership on dividend policy with firm size as a moderating variable. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The research sample consisted of 11 companies after the elimination by purposive sampling method. This study uses secondary data in the form of company annual financial reports which are downloaded from www.idx.co.id . The analysis model uses multiple regression analysis to test the profitability and managerial ownership to dividend policy and model the absolute difference test analysis to test the moderating variable of firm size. The results of this study indicate that profitability has no effect on dividend policy and managerial ownership positive affects dividend policy, whereas firm size weakens the relationship between profitability against dividend policy and firm size weakens the relationship between managerial ownership against dividend policy

PENGARUH BELANJA LANGSUNG DAN BELANJA TIDAK LANGSUNG TERHADAP PERENCANAAN ANGGARAN PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN (DISPERIN) KABUPATEN BANDUNG Aditya Achmad Fathony; Djodi Setiawan; Siti Nurhayani
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This research aims to determine The Effect of Direct Expenditures and Indirect Expenditures to Budget Planning partially or simultaneously on the Office of Industry and Trade (DISPERIN) at Bandung Regency. The research method used descriptive and verification research methods with a quantitative approach. The results of study indicate that partially Direct Expenditures have a significant effect to Budget Planning for the next year, where these results are evidenced by the results of the t test Direct Expenditures obtain tcount greater than ttable, is -3.604 > 2.776 with a significance value of 0.023 less than 0.05 (0.023 < 0.05). Then the Indirect Expenditures partially do not have a significant effect on the next year's Budget Planning. This is evidenced by the t test for Indirect Shopping to obtain tcount smaller than ttable, is 2.238 < 2.776 with a significance value of 0.089 greater than 0.05 (0.089 < 0.05). Simultaneously, Direct Expenditures and Indirect Expenditures have a significant effect to Budget Planning for the next year, this evidenced by the F test, the results of Fcount is greater than Ftable, is 7.639 > 6.94 with a significance value of 0.043 less than 0.05 (0.043 < 0.05). It can be concluded that simultaneously Direct Expenditures and Indirect Expenditures have a significant effect to Budget Planning at the Office of Industry and Trade (DISPERIN) Bandung Regency

PENGARUH SISTEM DRIVE THRU, E-SAMSAT DAN AKSES INFROMASI TERHADAP KUALITAS PELAYANAN PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Wajib Pajak Di Samsat Sleman) Andri Waskita Aji; Dewi Kusuma Wardani; Dwi Wulandari
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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Pada penelitian ini bertujuan utnuk mengetahui pengaruh sistem drive thru, e-samsat dan akses informasi terhadap kualitas pelayanan pajak kendaraan bermotor (studi kasus pada wajib pajak disamsat sleman). Metode penelitian ini mengguanakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian ini mengambil sampel wajib pajak yang ada di samsat sleman. Teknik pengambilan sampel menggunakan teknik random sampling. Teknik pengumpulan data dengan menggunakan angket kuesioner. Analisi data yang digunakan dalam penelitian ini adalah analisis regresi berganda yang diolah menggunakan alat bantu IBM SPSS versi 20. Jumlah data yang diolah sebanyak 100 responden. Hasil penelitian ini menunjukkan bahwa sistem drive thru berpengaruh positif terhadap kualitas pelayanan pajak kendaraan bermotor. Hasil penelitian ini juga menyimpulkan bahwa e-samsat dan akses informasi berpengaruh negatif terhadap kualitas pelayanan pajak kendaraan bermotor

PENGARUH PRODUK DOMESTIK REGIONAL BRUTO DAN BELANJA MODAL TERHADAP PENERIMAAN PAJAK DAERAH (Studi pada Pemerintah Kota Bandung Periode 2010 – 2018) Iseu Anggraeni; Rosa Fitriana; Ferdi Agung Kusuma
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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Penelitian ini bertujuan untuk menganalisis pengaruh dari Produk Domestik Regional Bruto dan Belanja Modal terhadap Penerimaan Pajak Daerah studi kasus pada Pemerintah Kota Bandung Periode 2010 – 2018. Metode yang digunakan adalah analisis regresi liniear berganda dengan bantuan program IBM SPSS Statistic 17. Hasil penelitian ini menunjukan bahwa secara simultan terdapat pengaruh Produk Domestik Regional Bruto dan Belanja Modal terhadap Penerimaan Pajak Daerah Kota Bandung periode 2010 – 2018. Hal tersebut dibuktikan melalui uji F hasilnya Fhitung lebih besar dari Ftabel yaitu 13,182 > 5,14 dengan nilai signifikan 0,0006 lebih kecil dari 0,05 (0,0006 < 0,05). Kemudian hasil analisis secara parsial didapat hasil bahwa Produk Domestik Regional Bruto secara parsial berpengaruh signifikan terhadap Penerimaan Pajak Daerah, hal tersebut dibuktikan dengan uji t Produk Domestik Regional Bruto memperoleh thitung lebih besar dari ttabel yaitu 3,113 > 2,446 dengan nilai signifikasi 0,02 lebih kecil dari 0,05 (0,02 < 0,05) dan Belanja Modal secara parsial tidak berpengaruh signifikan terhadap Penerimaan Pajak Daerah, hal tersebut dibuktikan dengan uji t Belanja Modal memperoleh thitung lebih kecil dari ttabel yaitu 0,371 < 2,446 dengan nilai signifikasi 0,724 lebih besar dari 0,05 (0,724 > 0,05)

PENGARUH NIAT, MODAL SOSIAL DAN PERAN UNIVERSITAS TERHADAP MINAT BERWIRAUSAHA DI KALANGAN MAHASISWA (Studi Kasus pada Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa) Teguh Erawati; Erly Rahma Wati
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to prove the effect of entrepreneurial intentions on interest in entrepreneurship, the influence of social capital on interest in entrepreneurship, and the influence of the role of educational institutions or universities on interest in entrepreneurship with case studies of students from Sarjanawiyata Tamansiswa University, especially the Accounting Study Program. The sample used in this study were UST Accounting students class 2017-2018 with the sampling technique using snowball sampling. The data obtained in this study is in the form of responses from respondents by filling out questionnaires that have been distributed via google form with a sample size of 83 respondents. This data is processed using IBM SPSS 22 software, with the data quality method using validity and reliability tests, while the data analysis method uses descriptive statistical tests and classical assumption tests consisting of: normality test, multicollinearity test, and heterocedasticity test, as well as for Hypothesis testing in this study uses multiple linear analysis, the coefficient of determination (R2), and the partial test (t test). Based on the data processing that has been done in this study, it shows that entrepreneurial intentions have a positive effect on interest in entrepreneurship. Social capital has a positive effect on interest in entrepreneurship. The role of universities has a negative effect on interest in entrepreneurship

PENGARUH KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Teguh Erawati; Amalia Putri Ramadhani
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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The purpose of this study was to examine the effect of dividend policy and profitability on firm value with good corporate governance as a moderating variable. This research was conducted at manufacturing companies listed on the IDX in 2015-2019. The population in this study amounted to 178 companies. The sample was selected using a purposive sampling method so that the number of samples was 27 companies. The analysis technique used in data testing is Moderated Regression Analysis (MRA), and it is processed using the IBM SPSS 20 software. The results showed that dividend policy and profitability had a positive and significant effect on firm value.Managerial ownership weakens the positive relationship between dividend policy on firm value but strengthens the positive relationship between profitability and firm value. Managerial ownership weakens the positive relationship between dividend policy and profitability on firm value

PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN MOTIF EKONOMI TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada Wajib Pajak Di Kabupaten Kulon Progo) Andri Waskita Aji; Teguh Erawati; Mitsla Egil Izliachyra
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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The purpose of this study was to determine the effect of understanding tax law, taxation system, taxation, and economic motives on tax evasion (a case study of taxpayers in Kulon Progo Regency). This research method is determined by causality method and primary data using a questionnaire. This study took a sample of taxpayers in Kulon Progo Regency. This data collection technique uses a questionnaire questionnaire. The analytical method used is multiple regression analysis which is processed using IBM SPSS version 20. The number of data processed is 100 respondents. Based on the results of the analysis of the understanding of tax law, the tax system, and taxes have a negative effect on tax evasion. The results of this study also conclude that economic motives have a positive effect on tax evasion

PENGARUH PENALARAN MORAL, RETALIASI, RELIGIUSITAS, DAN GENDER TERHADAP NIAT MAHASISWA MELAKUKAN TINDAKAN WHISTLEBLOWING (Studi Empiris Pada Mahasiswa Akuntansi Universitas Sarjanawiyata Tamansiswa) Sri Ayem; Rumdoni
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to examine the effect of moral reasoning, retaliation, religiosity, and gender on student’s intention to take whistleblowing. This reseach method uses quantitative descriptive methods and primary data in the form of a questionnaire distributed via google form. The sample in this study were accounting students at the Sarjanawiyata Tamansiswa University of 2017 and 2018, with a total of 84 respondents. The sampling technique used snowball sampling. The data analysis method uses multiple linear regression hypothesis test which is processed using the IBM SPSS version 20 program. The result of this study indicated that moral reasoning, retaliation, and gender have no effect on the intention of students to take whistleblowing, while religiosity has a positive effect on students intenstion on take whistleblowing.)

KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH : DAMPAK DARI SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH Sri Dewi Anggadini; Ari Bramasto; Sulton Aulia
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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Tuntutan masyarakat semakin meningkat atas pemerintahan yang baik. Kinerja Satuan Kerja Perangkat Daerah (SKPD) harus ditingkatkan agar menghasilkan laporan keuangan yang berkualitas. Laporan keuangan adalah suatu cerminan untuk dapat mengetahui apakah suatu pemerintahan telah berjalan dengan baik, sehingga pemerintah diharuskan untuk dapat menghasilkan laporan keuangan yang berkualitas. Di mana laporan keuangan yang dihasilkan telah memenuhi karakteristik kualitatif laporan keuangan yang terdiri dari relevan, andal, dapat dibandingkan, dan dapat dipahami. Ada banyak faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah diantaranya sistem pengendalian intern dan sistem akuntansi keuangan daerah. Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah pada BPKD Kabupaten Bandung Barat. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Unit analisis dalam penelitian ini adalah BPKD Kabupaten Bandung Barat dengan metode analisis Structural Equation Model (SEM) dengan menggunakan Smart PLS3.0 dan data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling. Populasi penelitian ini adalah pegawai BPKD Pemerintah Kabupaten Bandung Barat dengan sample sebanyak 30. Hasil penelitian menunjukkan terdapat hubungan antara sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah

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Healthy Journal

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Editorial Address Jll. RAA. Wiranatakusumah No. 7 Bale Endah, Bandung, Jawa Barat.

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Contact Name
Healthy Journal

Contact Email
healthyjournalkeperawatan@gmail.com

Phone
+6222 5940443

Journal Mail Official
healthyjournalkeperawatan@gmail.com

Editorial Address
Jll. RAA. Wiranatakusumah No. 7 Bale Endah, Bandung, Jawa Barat.

Location
Kota bandung,

Jawa barat

INDONESIA