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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Published by Universitas Muhammadiyah Semarang
ISSN : 20872836     EISSN : 25809482     DOI : 10.26714
Core Subject : Economy,
Economics, Econometrics & Finance
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang with registered number ISSN: 2087-2836 (Print) and ISSN: 2580-9482 (Online), is a peer-reviewed journal published two times a year (Maret and September) Manage by Accounting Department, Faculty of Economics and published by Universitas Muhammadiyah Semarang. Jurnal MAKSIMUM invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting, Management and cost accounting, Tax, Auditing, Accounting information systems, Accounting education, Accounting for non-profit organisations, Public sector accounting, Corporate governance, Corporate finance, Investments and Banking. Jurnal MAKSIMUM accepts the articles from Indonesia authors and other countries. Jurnal MAKSIMUM covered various of research approach, namely: quantitative, qualitative and mixed method.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 166 Documents
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Pengaruh Corporate Social Responsibility (CSR) Terhadap Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2017 Nurcahyono Nurcahyono; Ida Kristiana
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.12-19

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on tax aggressiveness. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2017 and the sample in this study amounted to 41 companies. Measurement of the CSR variable using dammy and based on the GRI 4.0 index, tax aggressiveness is measured by the Effective Tax Rate. The research method used in this study is multiple linear regression. The results of this study show that corporate social responsibility has a negative effect on tax aggressiveness.
Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan Puji Larasati Ningtias; Raden Ery Wibowo; Alwiyah Alwiyah; Fatmasari Sukesti; Ayu Noviani Hanum
MAKSIMUM Vol 10, No 2 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.2.2020.58-66

Abstract

This purpose of this study to determine and analyze the effect of tax socialization, income levels, service quality, and tax enforcement on the level of taxpayer compliance in paying land and building tax in South Arut District. The samples used in this study were 100 land and building taxpayers who were in South Arut District. The independent variables used in this study were Tax Socialization, Income Level, Service Quality, and Tax Knowledge. While the dependent variable is Taxpayer Compliance. This study uses a quantitative analysis method that describes the state of the variables under study using statistical data. All indicators of this study must first pass the validity and reliability of the data, then test the classical assumptions and finally test the hypothesis. The results showed that: Tax Socialization, Income Level, Service Quality, and Tax Knowledge partially and simultaneously had a significant positive effect on taxpayer compliance in Arut Selatan District with a significance level of 0.002 <0.05. The value of Adjusted R2 showed that 86% of land and building taxpayer compliance is influenced by independent variables, while the remaining 14% is influenced by other variables outside of this study.Kepatuhan Wajib Pajak Membayar PBB: Studi Empiris Kecamatan Arut Selatan
KEY SUCCESS FACTOR GOOD GOVERNMENT GOVERNANCE SERTA PENGARUHNYA TERHADAP KINERJA PEMERINTAH (Survey pada Pemerintah Kabupaten Gunungkidul) Handi Yuniar Lestiawan; Bambang Jatmiko
MAKSIMUM Vol 5, No 1 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i1.1721

Abstract

In this era, local government performance in Indonesia is weak because there are many abuse of authority everywhere, like corruption, collusion, and nepotism. Each of local government should apply the principles of good government governance in the government environtment, this is to improve performnace of local government. In this research good government governance principle contain transparancy, accountability, residents particpation, fairness, and responsibility. The purpose of this research is analyze dan explain the empirical evidence about the influence of transparancy, accountability, residents participation, fairness, and responsibility to the performance of local government. This research use primary data. Primary data derived from quistionnaire which share to employee of local government in Gunungkidul. This research involve 100 sample’s. The sample is determined by Slovin sampling method. Sample in this research derived from the employee of local government and Gunungkidul’s residents. Analitycal method use multiple regression. The result of this research is transparancy, accountability, and residents participation don’t have influence to the performance of local government, but fairness and responsibility have a positive and significant influence to the performance of local government.Keyword: Good Government Governance, performance of local government.
EFEK KONVERGENSI KERANGKA DASAR IFRS (IAS 12 REVISI) TERHADAP PSAK 46 Ida Kristiana
MAKSIMUM Vol 8, No 1 (2018): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i1.5164

Abstract

ABSTRACT  This  purpose  of  this  study  to  examine  the   presence  or  absence  of  securities  caused  bythe convergence of IFRS to Statement of Accounting Standards of Income Tax    (PSAK 46), by simulating the financial statements of PT. Garuda Indonesia Airlines (GIA) and PT. Telkom Indonesia. This studyalso looks at the differences between financial reports that are not convergent compared with financialreports that are already convergent with IFRSThis  study  used  a  comparison  method  between  the  statements  presented  in  IFRS  withthe statements presented in PSAK 46. The unit of analysis in this study is the International Financial ReportingStandard (IFRS) and Statement  of  Financial  Accounting Standards on  income  tax accounting as well asbooks and articles related toboth.The results of this study indicate that the convergence of the IFRS framework to PSAK 46 has asignificant impact on the financial statements, especially on capital budgeting, because the tax will affect thecalculation of cash flow. Besides this convergence also has an impact on the tax calculation in the financialstatements
TRANSPARANSI APBD SEBAGAI SARANA AKUNTABILITAS PUBLIK DAN GOOD GOVERNANCE Fatmasari Sukesti; Alfasadun Alfasadun
MAKSIMUM Vol 2, No 1 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v2i1.1095

Abstract

Global crisis happened in Indonesia we have been aware of the importance of decentralization and regional autonomy in the real sense. The policy is based thinking to ensure efficiency, effectiveness, transparency, accountability and democratic values of the people in the exercise of government. The implications of such arrangements include the preparation of Revenue and Expenditure (APBD) and performance-based accountability and comprehensive financial reports as a form of accountability to check the Supreme Audit Agency (BPK). Arrangements and financial accountability is very urgent as a tool to bring transparency in public accountability for achieving good governance
ANALISIS PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PROFITABILITAS PERUSAHAAN (STUDI KASUS PADA PT SEMEN GRESIK) Ita noviana; Ika listyawati
MAKSIMUM Vol 7, No 2 (2017): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v8i3.5174

Abstract

The purpose of this study was to determine the company's ability to generate profits beforedisclosing the Corporate Social Responsibility (CSR) report and after disclosing CorporateSocial Responsibility (CSR) at PT Semen Gresik. This study uses Return On Assets as ameasure of profitability ratios. The sample uses PT Semen Gresik financial statements beforeCorporate Social Responciability (CSR) in 2003-2006 and after Corporate SocialResponciability (CSR) in 2009-2012. The data collection method used in this study issecondary data, obtained from PROPER and from the company's official website. Dataanalysis method using descriptive statistical tests, Based on the results of testing descriptivestatistics there is an increase in profitability after the Corporate Social Responciability(CSR) or Sustainability report.
Faktor-Faktor Yang Mempengaruhi Kualitas Prosedur Pengendalian Internal Dan Perannya Dalam Memoderasi Hubungan Persepsi Keadilan Organisasi Terhadap Employee Fraud Ika Hariyanti
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.1-11

Abstract

This research aims to analyze the perception of organizational justice on employeefraud moderated by the quality of the internal control procedures of manufacturecompany in Semarang. The factors which affect the quality of internal controlprocedures is ethical corporate environment, risk management training, internalaudit activities, suitability compensation and power leadership. The population ofthis research is the top management level at the manufacture company in Semarang.The sampling technique is random sampling. 32 samples used in this research andOLS regression analysis with SPSS 19 version program. The results of this researchverify that quality of internal control procedures positively moderate the relationbetween perception of organizational justice and employee fraud. Ethical corporateenvironment and risk management training has a positive and not significant to thequality of internal control procedures. Internal audit activities has positive andsignificant to the quality of internal control procedures. Suitability compensationand power leadership has a negative and significant to the quality of interna controlprocedures.
ANALISIS PENGARUH TOTAL SERVICE QUALITY MANAGEMENT TERHADAP KEPUASAN PELANGGAN JASA TRANSPORTASI Ika Nurul Qomari; Afrizal Rahman
MAKSIMUM Vol 1, No 2 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v1i2.253

Abstract

AbstractThis research was conducted to analyze the influence of Total Service Quality Management to the customers satisfaction (the customers in this research were the user servicing Persada Tour & Travel of Yogyakarta agency) by using 5 dimensions of TSQM: physical quality dimension, supporting physical Quality, company/institution quality, technical Quality dimension, and interactive quality dimension.The method used for data collecting was survey method by giving question naires to the respondents. The technique used to take the samples of the research was purposive sampling. In this research validity and Reliability tests were conducted to ensure the validity and reliability of the research instruments. Data Analyzed used in the research were multiple linear regression, t test, and F test.The result of the research shows that there is an influence of Total Service Quality Management to the customers satisfaction on the dimensions of physical quality, supporting physical quality", company/institution quality, technical quality, and interactive quality dimension forward the business class train passengers, both partially and simultaneously of all dimension. The most influential dimensions to theCustomers satisfaction is the company/institution quality'.Keyword : Service Quality, Satisfaction
Pengaruh Syari'ah Complience terhadap Kinerja Perbankan Akhirul Lutfinanda; Andwiani Sinarasri
MAKSIMUM Vol 4, No 1 (2013): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v4i1.1806

Abstract

.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2016 Iszatun Azmi Eka Fatma
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 9, No 1 (2019): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.9.1.2019.1-11

Abstract

This study aims to examine the effect of company size, leverage, and profitability on social responsibility disclosure in manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2014-2016. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange ( IDX) based on predetermined criteria. The sampling method used was purposive sampling and 153 data were selected as samples, and hypothesis testing in this study using multiple regression analysis. The results of this study indicate that the independent variable company size and leverage partially have a significant effect, but the independent variable partially profitability does not have a significant effect on social responsibility disclosure. And the test results of the coefficient of determination show a number of 0.103, this indicates that simultaneously the independent variables of company size, leverage, and profitability are able to explain the dependent variable social responsibility disclosure as much as 10.3%, while the remaining 89.7% is explained by other variables.

Page 2 of 17 | Total Record : 166

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