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Syaiful Amri
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akuntabel.jurnalilmiahakuntansi@gmail.com
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syaifulamri5@gmail.com
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Jl. Pendidikan 1 Dasan Agung, Gomong, Kec. Mataram, Kota Mataram, Nusa Tenggara Bar. 83126
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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 53 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.

Page 6 of 6 | Total Record : 53

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