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Nuraini A
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Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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INDONESIA
JIMEKA
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : https://dx.doi.org/10.24815/jimeka.v10i3.34673
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 7, No 4 (2022): November 2022" : 15 Documents clear
PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Putri, Lutviana Cindy Eka; Pratiwi, Adhitya Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21400

Abstract

The purpose of this research is to determine the effect of capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 20162020. The methodology used in this study is quantitative. The sampling technique used is purposive sampling and the sample obtained in this study is 90 data. The analytical method used is descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews 9 software. Based on the test results, it was found that capital intensity, inventory intensity and transfer pricing had a simultaneous effect on tax avoidance. Capital intensity did not have an effect on tax avoidance. Inventory intensity had an effect on tax avoidance. Transfer pricing had no effect on tax avoidance.
ANALYSIS OF FACTORS AFFECTING HOTEL TAX REVENUE IN TASIKMALAYA CITY Susilo, Haryono; Widyahayu, Widyahayu
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22196

Abstract

This study aims to prove the effect of Average Room Rate, Number of Tourists, and Constant Gross Regional Domestic Product (GRDP) on Hotel Tax Revenue in Tasikmalaya City. The data used in this study is data for 2018 2021 which aims to analyze Hotel Tax Revenues in Tasikmalaya City. By using secondary data sourced from the Regional Revenue Service of the City of Tasikmalaya and the Central Bureau of Statistics of the City of Tasikmalaya. Data analysis in this study used Multiple Linear Regression analysis using SPSS. The results of this study indicate that the average room rate has a positive and significant effect on Hotel Taxes, the number of tourists has a positive and significant effect on Hotel Taxes, and constant GRDP has a positive and insignificant effect on Hotel Taxes.
THE IMPACT OF COVID-19 ON PRICES AND TRADING VOLUME OF STOCK IN TOURISM AND HOSPITALITY SECTOR ON SOUTHEAST ASIA STOCK MARKET Nabilah, Putri; Maryasih, Lilis
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21118

Abstract

COVID-19 is an unprecedented event that has devastated the world. Almost all sectors of the economy are impacted. Coupled with the designation of this virus as a global pandemic, it caused the biggest changes in stocks. The tourism and hospitality industry suffered the most due to the travel bans and lockdown. This examines stock market reaction on Pandemic COVID-19 by measuring the differences of stock prices and stock trading volumes in the South East-Asia capital market, namely the ASEAN Exchange for the period before and after the pandemic occurred. The sample used was 49 companies from the tourism and Hospitality sector included in the ASEAN Exchange. The data analysis technique used paired sample t-test and Wilcoxon signed rank test with quantitative data. The results found that the tourism and hospitality companies from Indonesia, Singapore and Thailand reacted to the Covid-19 pandemic.
DO FOREIGN OWNERSHIP, PROFITABILITY, AND LEVERAGE INFLUENCE TAX AVOIDANCE OF INDONESIAN MINING COMPANIES? Faradisa, Fira; Fahlevi, Heru
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21100

Abstract

This study is aimed to examine the influence of foreign ownership, profitability, and leverage on tax avoidance practices. This study tested the hypotheses in mining companies listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. Using purposive sampling technique, 39 out of 46 companies in the Indonesian mining industry were taken as a sample with a total of 117 data observations for the period pre and during the COVID-19 pandemic. The data was then analyzed comparatively through multiple linear regression analysis. The results of this study revealed that for the period pre-COVID-19 pandemic, all independent variables simultaneously affect the dependent variable. Partially, foreign ownership and leverage have no significant effect on tax avoidance. However, profitability has a negative effect on tax avoidance. In contrast, for the period during the COVID-19 pandemic, all independent variables simultaneously and partially did not affect the dependent variable.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPK BANDA ACEH) Zumaira, Tasya; Rahmawaty, Rahmawaty
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.20662

Abstract

This study aims to examine the effect of Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors on the Quality of Local Government Financial Reporting. The population used in this study were 44 Local Government Working Units (SKPK) located in Banda Aceh. Respondents in this study were employees who performed accounting or financial administration functions consisting of the Head of the Finance Subdivision, Revenue Treasurer, Expenditure Treasurer, and Staff of the Finance Section of each SKPK. The data collection method in this study used a questionnaire technique. The validity test used the Pearson Correlation test, while the reliability test used Cronbach's Alpha. The data analysis technique used is simple regression analysis with the help of the latest version of IBM SPSS software. The results of this study indicate that (1) Human Resource Capacity, Utilization of Information Technology, and the Role of Internal Auditors simultaneously affect the Quality of Local Government Financial Reporting, (2) Human Resource Capacity does not affect the Quality of Local Government Financial Reporting, (3) Utilization of Information Technology has a positive effect on the Quality of Local Government Financial Reporting, (4) the role of Internal Auditors does not affect the Quality of Local Government Financial Reporting.

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