Studi Empiris Persepsi Kantor Akuntan Publik Terhadap Peranan Karakteristik soft Skill Lulusan Akuntansi

Penelitian ini bertujuan memberikan bukti empiris mengenai karakteristik soft skillyang dibutuhkan KAP dalam merekrut lulusan akuntansiserta kategori soft skill yang palingdiinginkan KAP selain pengetahuan akuntansi. Metode yang digunakan bersifat deskriptif.Teknik penelitian yang dilakukan menggunakan questioner sebagai alat dalam mengumpulkandata. Modus komunikasi yang akan digunakan dengan memanfaatkan e-mail survey, skalapengukuran yang digunakan adalah skala interval dan metode pengukuran kepentinganmenggunakan skala Likert. Populasi dalam penelitian ini yaitupraktisi yang memilikikewenangan dalam menerima lulusan akuntansi (akuntan pemula) dalam hal ini managingpartner, manajer, supervisor dan senior auditor dari Kantor Akuntan Publik (KAP) danterpilih sampel sebanyak 71 yang layak untuk di uji. Dari 54 indikator yang di uji, hanya 39karakteristik yang bisa dilanjut untuk dikategorikan menjadi 9 kategori terpilih yaitu perilakuprofesional, accounting knowledge, kepribadian interpersonal, ketrampilan interpersonal,gender, etika, lulusan perguruan tinggi terkemuka, keterlibatan dalam komunitas profesi sertapengalaman kerja

PENGARUH PEMBIAYAAN MURABAHAH MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS (ROA) DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERASI (Studi Pada Bank Muamalat Indonesia Periode 2012-2021)

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh variabel Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Profitabilitas (ROA) dengan Non Performing Financing sebagai variabel moderasi. Penelitian ini adalah penelitian kuantitatif yang menggunakan data sekunder. Populasi pada penelitian ini yaitu laporan keuangan Bank Muamalat Indonesia periode 2012-2021 sebanyak 40 laporan keuangan. Teknik pengambilan sampel menggunakan sampling jenuh, dengan jumlah sampling 40 laporan keuangan. Metode analisis data menggunakan analisis regresi linier berganda dengan Moderated Regression Analysis (MRA). Penelitian ini diolah menggunakan software SPSS versi 25. Hasil penelitian ini secara simultan Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan Musyarakah berpengaruh secara signifikan terhadap Profitabilitas (ROA). Secara parsial Pembiayaan Murabahah  berpengaruh positif terhadap Profitabilitas. Pembiayaan Mudharabah berpengaruh positif terhadap Profitabilitas. Dan Pembiayaan Musyarakah berpengaruh negatif terhadap Profitabilitas (ROA). Berdasarkan uji Moderated Regression Analysis (MRA) secara parsial Non Performing Financing tidak mampu memoderasi Pembiayaan Murabahah, Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Profitabilitas

Dampak Perencanaan Pajak, Aset Pajak Tangguhan, Arus Kas Bebas, Intensitas Modal dan Ukuran Perusahaan Pada Manajemen Laba

Motivasi penelitian bertujuan mengkaji dampak perencanaan pajak, aset pajak tangguhan, arus kas bebas, intensitas modal dan ukuran perusahaan pada manajemen laba. Populasi penelitian adalah perusahaan properti dan real estate yang terdaftar di BEI periode 2015-2019, jumlah sampel sebanyak 15 perusahaan dengan jumlah data pengamatan sebanyak 75 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dan teknik analisis data menggunakan regresi linier berganda. Hasil temuan menunjukkan perencanaan pajak dan aset pajak tangguhan tidak berdampak pada manajemen laba, sedangkan arus kas bebas dan ukuran perusahaan berdampak positif dan signifikan pada manajemen laba. Intensitas modal berdampak negatif dan signifikan pada manajemen laba

Does Institutional Ownership Moderating Tax Avoidance? An Empirical Analysis In Indonesian List Company

This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidanc

Perancangan Balanced Scorecard sebagai alat ukur kinerja Perguruan Tinggi dari Perspektif Pelanggan, Perspektif Proses Bisnis Internal dan Perspektif Pembelajaran dan Pertumbuhan ( Studi pada Universitas Islam Syekh Yusuf )

Penelitian ini bertujuan untuk mengetahui kinerja Universitas Islam Syekh Yusuf (UNIS) Tangerang dengan menggunakan pendekatan balanced scorecard yang dilihat dari tiga perpektif yaitu perpektif pelanggan (mahasiswa), perspektif  proses bisnis internal (dosen) dan perspektif pembelajaran dan pertumbuhan (tenaga kependidikan) dengan periode tiga (3) tahun.. Teknik pengumpulan data dengan cara dokumentasi dan penyebaran kuesioner kepada respoden yang terdiri dari mahasiswa semester VIII pada tahun 2018/2019, dosen tetap dan tenaga kependidikan dari semua fakultas. Analisis yang digunakan yaitu pada perspektif pelanggan (mahasiswa) dengan analisis tren (pertumbuhan) mahasiswa baru, tingkat retensi dan tingkat kepuasan. Dari segi perspektif  proses bisnis dan pembelajaran  serta pertumbuhan dengan menganalisis tingkat kepuasan. Hasil penelitian ini adalah dilihat dari perspektif pelanggan, tingkat pertumbuhan mahasiswa dinilai cukup baik, dari tingkat retensi  dan dari tingkat kepuasan menyatakan baik. Ditinjau dari perspektif  proses bisnis internal yaitu  tingkat kepuasan menyatakan baik dan perspektif pembelajaran dan pertumbuhan pada tingkat kepuasan  menyatakan cukup baik.Kata kunci : Kinerja, balanced scorecard, perspektif pelanggan, perspektif proses bisnis internal dan perspektif  pembelajaran dan pertumbuhan

PENINGKATAN ACCOUNTABILITY FOR VILLAGE FUND MANAGEMENT MELALUI PENERAPAN INTERNAL CONTROL SYSTEM, VILLAGE GOVERNMENT COMPETENCE DAN SOCIETY PARTICIPATION (Studi Pada Desa Se-Kecamatan Cikupa Kabupaten Tangerang)

This study aims to increase the accountability of village fund management through the application of a government internal control system, village government competence and society participation. The study population was all village governments in Cikupa sub-district, Tangerang Regency, Banten Province which consisted of 12 villages. The sampling method used purposive sampling which obtained 80 respondents and data analysis using multiple linear regression. The results found that the government internal control system and society participation had a positive significant effect on the accountability of village fund management and the competence of the village government did not affect on the accountability of village fund management Keywords: Accountability of Village Fund Management, Government Internal Control System, Village Government Competence, Society Participatio

Capital Expenditure Analysis In District And City Province Of Central Java

The demands of public accountability and transparency make local governments have to be able to optimize capital expenditures to improve public services and increase economic productivity, so that equitable development can be successful both at the center and the regions.  The motivation of the research is to analyze capital expenditure in terms of the level of economic growth, regional revenue allocation, general allocation funds, special allocation funds, value for money (economical, efficient, effective).  The type of causality and descriptive approach involves 29 districts and 6 cities in Central Java province for the 2014-2019 period using purposive sampling so that the number of observation data (n) = 210. The analysis technique uses panel data regression.  The results of the study found that the level of economic growth had a negative and significant impact on capital expenditures for the allocation of local revenue, general allocation funds, special allocation funds had a positive and significant impact on capital expenditures.  Economical has no impact on capital expenditures.  Efficient and has a negative impact on capital expenditures.  Ratio analysis shows economic performance;  efficient ratio indicates efficient performance and effective ratio indicates ineffective performance

Pengaruh Implementasi PP No. 55 Tahun 2022, Pemahaman Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

This study aims to determine the effect of the implementation of PP No. 55 year 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance with financial conditions as a moderatng variable. The type of research used in this research is quantitative research using primary data through questonnaires. The population of this study is MSME taxpayers who finance at BSI KCP Tangerang Cikupa. the sampling technique used purposive sampling, with a total sample of 450 respondents. Data analysis method using partial least square (PLS), using SmartPLS 3 software. Research results simultaneously implementation of PP No. 55 of 2022, understanding of taxation and modernization of the taz administration system for MSME taxpayer compliance. The results of the partial implementation of PP No. 55 of 2022 has no effect on MSME taxpayer compliance, while understanding of taxation, modernization of tax administration and financial conditions has a positive and significant effect on MSME taxpayer compliance. The tst results with the moderating variable show that financial conditions do not strengthen the effect of implementation PP No. 55 of 2022, understanding of taxation and modernization of the tax administration system for MSME taxpayer compliance

Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi

This research aims to determine the effect of Incentives, Digitalization and Tax Volunteers on Taxpayer Compliance with Service Quality as a moderating variable. This type of research is quantitative where researchers use primary data with data collection techniques through questionnaires. The research population is Micro, Small and Medium Enterprises (MSMEs) who live in Tangerang City. The sampling technique used simple random sampling, with a total sample of 393 respondents. The data analysis method uses Partial Least Square (PLS) using SmartPLS 3.0 software. The results of this research simultaneously show that incentives, digitalization and tax volunteers have an effect on taxpayer compliance, then the research results partially show that incentives, tax volunteers and service quality have a positive and significant effect on taxpayer compliance, while digitalization has no effect on taxpayer compliance. Most MSMEs experience difficulties in implementing the digitalization system, even though facilities have been improved, there are still many people who do not utilize these facilities, because errors often occur in the tax digitalization system which makes taxpayers find it difficult to carry out digital-based administration systems and it can be said that access and the use of technology for registration, payment and reporting is still low. The MRA test results show that service quality is unable to moderate the influence of incentives, digitalization and tax volunteers on taxpayer compliance