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Umaimah
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Journal of Culture Accounting and Auditing
Published by Universitas Muhammadiyah Gresik
ISSN : 28300289     EISSN : 28305574     DOI : http://dx.doi.org/10.30587/jcaa.v2i1
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
This Journal Focus on the research of Culture Accounting, Financial Accounting, Shariah Accounting, Behavioral Accounting, Management Accounting, Auditing, and Accounting Information System. http://journal.umg.ac.id/index.php/jcaa/Focus
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 2 No 1 (2023)" : 15 Documents clear
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Financial Distress Pingkan Septa Aulia; Suwandi Suwandi
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5666

Abstract

This research aims to determine the effect of Good Corporate Governance and Profitability on Financial Distress. The method used in this research is quantitative with secondary data in the form of complete annual financial reports of the company. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The research sample amounted to 48 companies using purposive sampling technique. Data analysis using Partial Least Square (PLS) analysis with the help of Smart-PLS 3 software. The results of this study indicate that Good Corporate Governance with the proxy of the Board of Directors, Audit Committee, Board of Commissioners and Profitability with the proxy of ROA, ROE, ROI have an effect on Financial distress.
Analisis Efektivitas Penerimaan Zakat dan Penyaluran Zakat Pada Badan Amil Zakat Nasional Kota Bau Bau Anan Darmawan; I Wayan Sujana
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5900

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Efektifitas dan Efisiensi penerimaan dan penyaluran dana zakat pada BAZNAS Kota Baubau tahun 2019-2021. Metode Analisis Data yang digunakan adalah Analisis Deskriptif Kuantitatif. Hasil Penelitian ini adalah bahwa Efektivitas penerimaan dana zakat BAZNAS Kota Baubau belum maksimal sebesar 83,20% atau Rp 83.199.073,- dari target yang ditetapkan. Sedang penyaluran dana zakat hanya mencapai Rp 45.057.188,- dari rencana target.
Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sadina Hapsarini Putri; Nyimas Wardatul Afiqoh
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5003

Abstract

This study aims to determine tax socialization, tax knowledge and tax sanctions on individual taxpayer compliance. The population in this study are all individual taxpayers registered who are registered KPP Pratama Gresik. Sampling uses random sampling method and the total sampleis 105 respondents. Show that tax socialization has no effect on individual taxpayer. Meanwhile, tax knowledge and tax sanctions have an effect on individual taxpayer compliance.This study has limitations using only a relatively small number of samples due to limited time for distributing questionnaires and researchers can add the number of respondents to increase the number of samples so that further research is better.
Pengaruh Pelayanan Fiskus dan Penerapan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening Dinda Deby Ramadhani; Umaimah Umaimah
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5678

Abstract

Penelitian ini bertujuan untuk melakukan pengujian terhadap pengaruh dari pelayanan fiskus dan penerapan sanksi perpajakan terhadap kepatuhan wajib pajak dengan menggunakan kesadaran wajib pajak sebagai variabel intervening. Dalam penelitian ini menggunakan 60 responden yang merupakan wajib pajak non karyawan sebagai sampel penelitian untuk analisis penelitian ini. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif yang menggunakan SmartPLS sebagai alat pengujinya. Hasil dari penelitian ini memperlihatkan bahwa dalam pengujian hipotesis pengaruh langsung pelayanan fiskus terhadap kepatuhan wajib pajak tidak berpengaruh, penerapan sanksi perpajakan terhadap kepatuhan wajib pajak tidak berpengaruh, kesadaran wajib pajak terhadap kepatuhan wajib pajak berpengaruh positif signifikan, pelayanan fiskus terhadap kesadaran wajib pajak tidak berpengaruh, dan penerapan sanksi perpajakan terhadap kesadaran wajib pajak berpengaruh positif signifikan. Pada hasil pengujian hipotesis pengaruh tidak langsung memperlihatkan bahwa kesadaran wajib pajak tidak mampu memediasi pelayanan fiskus terhadap kepatuhan wajib pajak dan kesadaran wajib pajak mampu memediasi penerapan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dapat digunakan untuk memperkuat hasil dari penelitian terdahulu, sebagai refrensi untuk penelitian selanjunya, dan bentuk dari implementasi atas teori yang telah dipelajari. Keterbatasan dari penelitian ini adalah pada jumlah sampel yang diambil tidak terlalu banyak dan penelitian hanya berfokus pada wajib pajak orang pribadi non karyawan.Kata kunci : Pelayanan, Sanksi, Kesadaran, Kepatuhan, Perpajakan.
Penerapan Akuntansi Manajemen Lingkungan Dalam Operasional Rumah Sakit Swasta di Kabupaten Gresik Wahyuningtyas, Sri Harnindawati
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.4824

Abstract

The following research aims to find out the information needed related to environmental management accounting in the operational activities of a private hospital in Gresik. Research identifies physical information as well as information a number of cost for example cost processing as well as disposal waste dangerous , cost repair or conservation damaged land , cost maintenance equipment processing waste , cost doing testing emission , cost inspection content waste , cost development friendly product environment , cost development system management environment , cost evaluation and choose equipment control environment , cost production process inspection To use give guarantee will obedience on regulation environment , and environmental audit feeor monetary . The following research is a case study. The data used is a list of private hospitals in Gresik with BPJS Health patient receiving facilities. The analytical technique used is to describe the results of the questionnaires and interviews that have been carried out. Results study showthat party manager hospitals have known and understood the importance of environmental performance to realize sustainable development. Information related to environmental management accounting is divided into two, namely physical information and physical informationinformation cost / monetary, second information that required by the hospital.

Page 2 of 2 | Total Record : 15

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