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Rudi Abdullah
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JITAA : Journal Of International Taxation, Accounting And Auditing
Published by Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM
ISSN : -     EISSN : 28293670     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
JITAA : Journal Of International Taxation, Accounting And Auditing with e-ISSN : 2829-6370 (Online) is an electronic scientific journal published online twice (June and December) a year by Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM. JITAA : Journal Of International Taxation, Accounting And Auditing received discusses various research approaches, namely quantitative, qualitative methods, and mixed methods. It focuses on a variety of Taxation, Accounting, and Auditing topics or themes such as the following : Financial Accounting, Management Accounting, Sector Public Accounting, Sharia Accounting, Forensic Accounting, Behavioral Accounting (Include ethics and professionalism), Banking and Insurance Accounting, Small Medium Enterprises Accounting, Accounting System Information, Environmental Accounting, Rural Credit Institutions Accounting, Tax Accounting, Tax, Auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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KONSEP GREEN ACCOUNTING UNTUK CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSR) PERUSAHAAN DI INDONESIA Latifah, Eny; Abdullah, Rudi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 01 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i01.133

Abstract

The aim of this research is to determine the Green Accounting Concept for Corporate Social Responsibility Disclosure for Companies in Indonesia. The research method is qualitative with the Systematic Literature Review method. The research results are that the Green Accounting Concept for Corporate Social Responsibility Disclosure  for Companies in Indonesia includes: first, Legitimate Theory where accounting has a role as a foundation in developing the theory of social responsibility disclosure. Second, Green accounting or what is known as green accounting is a renewal of ideas in accounting which focuses on the scope of accounting not just on financial transactions, events or objects, but also on social and environmental objects, transactions or events. Third, Environmental Disclosure is disclosure of information about the environment by companies as a manifestation of social responsibility, so that it can be used as an object of observation that is useful for interested parties. Fourth, Entity Theory has the concept that companies must be separated from their owners, because they are independent bodies
PERSPEKTIF USHUL FIQIH ATAS ZAKAT PROFESI DALAM PEMIKIRAN FIQIH KONTEMPORER Rohmah, Yuni; Setiawan, Hendrik; Mubarriroh, Lailatul; Mamdukh, Muhammad; Latifah, Eny
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.694

Abstract

The purpose of this research is to find out the perspective of ushul fiqh scholars on professional zakat in contemporary fiqh thinking. The research method used is descriptive qualitative with the type of literature. The results of the study are that there are differences of opinion among contemporary scholars about the amount of professional zakat, namely 2.5% and 20%. Opinion of professional zakat with a level of 2.5%, this is because it is based on qiyas (analogous) to trade zakat. The reason is because professional workers are selling services, thus including tijarah (trade). Professional zakat is calculated based on hawl or not based on hawl. If it is based on hawl, what is subject to zakat is the accumulation (sum) of income for one year. If it is not based on hawl, then the obligation of zakat is carried out when the income reaches the nishab
PENGARUH ATRIBUT KUALITAS AUDIT TERHADAP KEPUASAN KLIEN (STUDI EMPIRIS PADA BRI KOTA KENDARI) Khasanah, Azizul
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1054

Abstract

The study aims to determine the effect of audit quality attributes on client satisfaction (Empirical study at BRI Kendari City), data collection was carried out using a questionnaire. Data obtained from 20 people. Data analysis using simple regression. The results of the analysis show that Audit Quality Attributes affect client satisfaction at BRI Kendari City. It can be indicated, that the increase in client satisfaction is good where the implementation of Audit Quality Attributes at BRI Kendari City is generally very good. The results showed that most responders strongly agree to perform Audit Quality Attributes at BRI Kendari City which in turn will increase client satisfaction at BRI Kendari City. This good client satisfaction at BRI Kendari City is inseparable from the Audit Quality Attributes carried out by BRI Kendari City. Because basically the implementation of Audit Quality Attributes is directed at strategic areas and is operationally focused on activities that can provide more meaningful input for Bank management in order to achieve the goals set in accordance with the vision and mission of the organisation.
PENGARUH AUDIT INTERNAL TERHADAP EFISIENSI PENGENDALIAN INTERNAL KREDIT PADA BRI KOTA KENDARI Hardini, Hardini
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1055

Abstract

This study aims to determine the effect of internal audit on the efficiency of credit internal control at BRI Kendari City, data collection was carried out using a questionnaire. Data obtained from 24 people. Data analysis using simple regression. The results of the analysis show that Internal Audit has a significant effect on the efficiency of credit Internal Control at BRI Kendari City, because the previously proposed hypothesis is accepted. This can be seen from the sig t value of 0.000, when compared to the significant level of 0.05, the sig t value (0.000) < ? = 0.5 or this can be interpreted that the research hypothesis (H 0) proposed is proven to be acceptable that there is a significant influence between the Internal Audit variable on the Efficiency of Internal Control of credit at BRI Kendari City or in other words if it is rejected or H1 is accepted, so that a decision can be made to reject H0 and H1 is accepted.
PENGARUH EFEKTIFITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KEBERHASILAN USAHA PADA SAME HOTEL KENDARI Nining, Nining
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1056

Abstract

Research entitled The Effect of the Effectiveness of the Internal Control System on Business Success at Same Hotel Kendari. This study aims to determine the effect of the effectiveness of the internal control system on business success at Same Hotel Kendari, data collection was carried out using a questionnaire. Data obtained from 30 people. Data analysis using simple regression. The analysis results show the regression equation Y = 7.022 + 0.605 X, this shows that if there is a change in the dimension of the Internal Control System by I unit, it will cause a change in performance by 60.5%. The effect of the Internal Control System on Business Success can be seen from the significance value of t in simple regression analysis, namely sig t = 0.00 < a = 0.05. The correlation coefficient (R) value of 0.809 means that the correlation between the independent variable Internal Control System (X) and Business Success (Y) is positive.
ANALISIS PENERAPAN OFFICIAL ASSESMENT SYSTEM DALAM PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KANTOR BADAN PENDAPATAN DAERAH KABUPATEN KONAWE SELATAN Jaya, Asnan; Muthalib, Abd. Azis; A.Sabilalo, Mahmudin
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 01 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i01.1057

Abstract

This research aims to analyze the implementation of the official assessment system in land and building tax revenue at the Regional Revenue Office of South Konawe Regency. Data collection was carried out using observation, interviews, and documentation techniques. The researcher used source triangulation to check the validity of the research data. Data analysis in this study employs three components consisting of data reduction, data presentation, and conclusion drawing. The results of the study indicate that: (1) The Regional Revenue Office of South Konawe Regency has implemented the official assessment system in land and building tax revenue effectively. (2) The factors that become obstacles/challenges in the implementation of the official assessment system include lack of understanding, access difficulties, technical disruptions, regulatory changes, and financial limitations. (3) Strategies to overcome the obstacles/challenges in the implementation of the official assessment system include socialization and education, improving technical services, investing in adequate software, better data management, alternative payments, education and assistance, payment relief, improving accessibility, and enhancing communication with taxpayers.
ANALISIS DETERMINAN INDEKS PEMBANGUNAN MANUSIA MENGGUNAKAN VARIABEL MAKROEKONOMI (STUDI KASUS 34 PROVINSI DI INDONESIA TAHUN 2019-2021) Julianti, Shella Marliani; Sukarniati, Lestari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 1 No 02 (2022): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v1i02.1080

Abstract

The Human Development Index (HDI) should be placed as the first and main priority in development. This is because humans are the basic capital in other developments. This research aims to determine the factors that influence HDI using macroeconomic variables with case studies of 34 provinces in Indonesia. The data used is quantitative data with longitudinal or panel dimensions. The research method implemented is the fixed effect model (FEM). The research results simultaneously show that all independent variables in the model have a simultaneous and significant effect on HDI. Partially, significant variables include early marriage, family expenditure per capita, domestic investment, unemployment and poverty. It is important for future research to use other research methods to complement the literature.
ANALISIS PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2018-2020) Malik, Ernawati; Merliana Adsar, Wa Ode Silfi
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1094

Abstract

This study aims to determine and analyze the effect of capital structure (DER, DAR and CR) on profitability (ROE) in manufacturing companies engaged in the metals and similar sub-sectors listed on the IDX 2018-2020. In this study, secondary data is used in the form of annual financial statements of metal companies listed on the IDX for the 2018-2020 period obtained through the official website of the Indonesia Stock Exchange. In this study, the method used is descriptive analysis method and multiple linear regression analysis. Based on the research results, the following conclusions are obtained: 1) Capital structure as measured by the Debt to Equity Ratio (DER) has a significant effect on profitability as measured by Return on Equity (ROE) in a negative direction; 2) Capital structure as measured by Debt to Asset Ratio (DAR) has no significant effect on profitability as measured by Return on Equity (ROE) in a negative direction; 3) Capital structure as measured by Current Ratio (CR) has an effect on profitability as measured by Return on Equity (ROE) in a negative direction; 4) Capital structure as measured by Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Current Ratio (CR) simultaneously have a positive effect on profitability as measured by Return on Equity (ROE).
PENGARUH PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DI KOTA BAUBAU Pardana, Deki; Rusmiati, Rusmiati
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1095

Abstract

The purpose of this study was to determine the cultural, social, personal, and psychological factors that influence purchasing decisions. Data analysis method using multiple linear regression. The results of the study that: 1) cultural variables have a positive and significant effect on purchasing decisions (3.671) and 0.001.2) The effect of social variables on purchasing decisions is negative (-0.803) and significant (0.003).3) Personal variables have a positive influence on purchasing decisions. positive and significant effect (3.458) on purchasing decisions or negative and significant effect (3.458).4) Psychological variables have a positive and significant effect on purchasing decisions, or psychology has a positive and significant effect on purchasing decisions, with a coefficient of 4.550 and a significance level of 0.002.5). Based on the results of the coefficient of determination test of 0.558, cultural, social, personal, and psychological factors have a 55.8% effect on purchasing decisions.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Da'a, Fitrianti; Suwarni, Wa Ode; Iqram, Muhamad
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 2 No 02 (2023): JITAA : Journal Of International Taxation, Accounting And Auditing
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v2i02.1096

Abstract

This research aims to analyze the influence of liquidity, profitability and leverage on stock returns in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This type of research is quantitative descriptive with data collection techniques using documentation methods. This research uses a purposive sampling technique. The population in this study was 11 companies and 9 companies passed the criteria. The data analysis technique used in this research is multiple linear regression. The research results show that liquidity, profitability and leverage simultaneously have no effect on stock returns. The results of the t test show that partial liquidity has no effect on stock returns, partial profitability has no effect on stock returns and partial leverage has no effect on returns.

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