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Syaiful Amri
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INDONESIA
Akuntabel: Jurnal Ilmiah Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi AMM
ISSN : -     EISSN : 30255848     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
This journal is a peer-reviewed journal dedicated to the publication of quality research results in the field of accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 58 Documents
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Pengaruh Pajak Daerah, Retribusi Daerah Dan Laba Badan Usaha Milik Daerah (BUMD) Terhadap Kinerja Pelayanan Publik Daerah Kabupaten Sumbawa Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 3 (2025): Vol. 4 No. 3 Juni 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the Influence of Regional Taxes, Regional Levies, and Profits of Regionally Owned Enterprises (BUMD) on Public Service Performance. The population of this study is data on budget realization reports for the last 9 years within the scope of the Government on Sumbawa Island. This study uses all populations as a sample, as many as 5 districts and cities on Sumbawa Island with 45 realization budget report data. The method used in this study is multiple linear analysis with the help of the SPSS version 20. This type of research is associative research with a quantitative approach. The variables in this study are Regional Tax, Regional Levy, BUMD Profit and Public Service Performance and the data used is secondary data. The results of this study show that regional taxes do not have a positive and significant effect on Public Service Performance, regional levies have a positive and significant effect on Public Service Performance, while BUMD profits have a very positive and significant effect on Public Service Performance.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Makanan Dan Minuman) Nursinta; Herawati Khotmi; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine and analyze the significant and direct influence of profitability and leverage on company value through dividend policy as an intervening variable in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2019-2022. The population in this research are food and beverage sector manufacturing companies on the Indonesia Stock Exchange (BEI). This research uses a documentation method with purposive sampling technique. The sample used was 9 companies out of 114 companies. The data analysis method used is Multiple Linear Regression. The research results show that profitability (X1) and leverage (X2) have a significant and direct effect on company value (Y) but dividend policy is unable to mediate between profitability and leverage on company value through dividend policy (Z) as an intervening variable.
Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Penyampaian Laporan Keuangan Pada Perusahaan Perdagangan, Jasa & Investasi Ratna Dewi; Ni Nyoman Yuliati; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of Profitability, Company Size, Debt To Equity Ratio, Auditor Quality, and Company Age on the Timeliness of Financial Report Submission. The population of this study comprises 29 companies in the trade, services, and investment sector, specifically in the sub-sector of large-scale production trade, listed on the Indonesia Stock Exchange from 2019 to 2022. The sample was selected using purposive sampling. The total sample taken is 14 companies. The data analysis technique used is logistic regression. The test results indicate that Profitability, Company Size, Debt to Equity Ratio, Auditor Quality, and Company Age do not affect the timeliness of financial report submission.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Widya Arviana Astuti
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 4 (2025): Vol. 4 No. 4 Agustus 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the effect of intellectual capital and good corporate governance on the financial performance of banking companies listed on the IDX for the 2018-2021 period. So that the research variables consist of 4 (four) independent variables, namely intellectual capital (X1), independent board of commissioners (X2), audit committee (X3). Institutional ownership (X4) and the dependent variable is Return on equity (Y). The population of this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Samples were taken using purposive sampling. The type of data used in this research is quantitative data. The data analysis method used in this study is a method of multiple linear regression statistical analysis. The results of this study indicate that Intellectual Capital (X1) has no significant effect on Company Performance proxied by Return on Equity, Independent Board of Commissioners (X2) has no significant effect on Company Performance proxied by Return on Equity, Audit Committee (X3) has no significant effect on Company Performance proxied by Return on Equity, and Independent Ownership (X4) has no significant effect on Company Performance proxied by Return on Equity. The results of this study also show that the independent variables (Intellectual Capital, Independent Board of Commissioners, Audit Committee, and Independent Ownership) are 0.6%. While the remaining 99.4% the quality of financial performance is influenced by other variables.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak, Kewajiban Moral Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Praya Febriantina Istiharoh; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of taxpayer awareness (X1), tax knowledge (X2), tax service quality (X3), moral obligations (X4) and tax sanctions (X5) on motorized taxpayer compliance at the Praya City Samsat Office (Y). This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linier regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.
Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Organisasi Perangkat Daerah (OPD) Di Kota Mataram: - Ni Made Yeni Parwati Tira Putri; Ni Nyoman Yuliati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the influence of human resource competence, implementation of regional accounting systems and internal control systems on the quality of financial reports of regional apparatus organizations (OPD) in Mataram City. The research method used is the associative quantitative method.The population in the study used 39 OPDs in Mataram City. The sampling technique used is purposive sampling. The sample used in this study was 66. Data analysis used SPSS 25 with classical assumption tests and multiple linear regression. The results showed that Human Resource Competence and Implementation of Regional Financial Accounting Systems had a significant effect on the Quality of Financial Reports in OPDs in Mataram City, while the Internal Control System did not have a significant effect on the Quality of Financial Reports in OPDs in Mataram City
Pengaruh Financial Technology, Literasi Keuangan Dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Muhammad Alamsyah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the influence of financial technology, financial literacy and the use of accounting information on the performance of MSMEs in Dompu Regency. So that the variables of this study consist of 3 (three) independent variables, namely financial technology (X1), financial literacy (X2) and the use of accounting information (X3) and the dependent variable, namely the performance of MSMEs (Y). The population of this study is MSME actors registered with the Dompu Regency Cooperatives and SMEs Office. Samples were taken using simple random sampling. Data was obtained by distributing 215 questionnaires to MSME respondents in Dompu Regency. The questionnaire that returned and could be used was 100 questionnaires. The data were analyzed using Multiple Linear Regression. The results of this study show that financial technology, financial literacy and the use of accounting information have a significant effect on the performance of MSMEs. The results of this study also show that the independent variables (financial technology, financial literacy and the use of accounting information) are able to explain the dependent variable (MSME performance) of 40.7% while the remaining 59.3 is influenced by other variables outside the regression model used in this study.
Pengaruh Penerapan Sistem E-Filing, E-Billing, Sosialisasi Pajak Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Fitriani; Baiq Kisnawati; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The purpose of this study is to ascertain how individual taxpayer compliance at the Tax Office (KPP) pratama of Bima Regency is affected by the adoption of the e-filing system, e-billing, tax socialization, and tax understanding. This is a quantitative associative study. With a sample of 100 taxpayers, the population in this study consists of individual taxpayers who are registered at KPP Bima Regency. One hundred questionnaires were distributed in order to gather data; all of them were returned and found to be valid. SPSS 24 was used to analyze the data using multiple linear regression analysis and traditional assumption tests. According to the study's findings, taxpayer compliance is significantly impacted by the use of e-billing and tax knowledge. The introduction of e-filing and tax socialization, on the other hand, have no discernible impact. Additionally, e-filing, e- billing, tax socialization, and tax comprehension all contribute to 65.1% of taxpayer compliance, with other factors outside the scope of the study's regression model accounting for the remaining 34.9%.

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