Dapatkah Sistem Informasi Akuntansi Meningkatkan Kinerja Manajerial dimediasi oleh Kepuasan Kerja?

Latar Belakang: Di era globalisasi saat ini, organisasi keuangan dan perbankan menghadapi tantangan yang terus berkembang di pasar global mengenai retensi, kepuasan pelanggan, komitmen, keterlibatan, layanan yang tepat, dan kepercayaan karyawan mereka. Karena industri perbankan sangat bergantung pada interaksi pelanggan-staf yang kuat, pengukuran kepuasan kerja karyawan menjadi masalah yang sangat penting. Kepuasan kerja telah menjadi tujuan utama organisasi, karena produktivitas karyawan dan profitabilitas perusahaan bergantung pada seberapa termotivasi karyawan dalam melakukan bagian mereka. Temuan empiris mengungkapkan bahwa ada dampak langsung Sistem Informasi Akuntansi (SIA) pada profitabilitas perusahaan secara keseluruhan selama pandemi COVID-19. SIA akan menghasilkan penghematan biaya yang substansial, membantu membuat proses lebih nyaman dan efisien, mengurangi kesalahan manusia. SIA mendorong produktivitas, kualitas kerja, dan efisiensi karyawan selama pandemi COVID-19. SIA memungkinkan karyawan untuk meningkatkan produktivitas mereka, terutama dengan jarak sosial pandemi. Temuan lain menunjukkan bahwa SIA meningkatkan efektivitas karyawan. Tujuan: Tujuan dari penelitian adalah menguji kembali pengaruh SIA terhadap kinerja manajerial dimana kepuasan kerja sebagai pemediasi.Metode Penelitian: Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan sampel berjumlah 115 karyawan Bank BNI dari berbagai tingkatan manajemen. Analisis yang digunakan adalah SEM-PLS. Hasil Penelitian: Hasil menunjukkan bahwa kepuasan kerja dan SIA berpengaruh positif terhadap kinerja manajerial, SIA juga memiliki pengaruh positif secara langsung terhadap kepuasan kerja. Sedangkan, hasil hipotesis mediasi menunjukkan kepuasan kerja memediasi secara parsial terhadap hubungan SIA dan kepuasan kerja. Keaslian/Kebaruan Penelitian: Penelitian ini menjawab kesenjangan penelitian terdahulu terkait kepuasan kerja sebagai pemediasi pengaruh sistem informasi akuntansi terhadap kinerja manajerial

Implementasi Kebijakan Benchmark dalam Mendeteksi Tingkat Kemampuan Wajib Pajak Badan pada Perusahaan Manufaktur Sub Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021

This study aims to analyze whether or not there are significant differences in the ability of taxpayers with the Benchmark Policy from the Directorate General of Taxes. The data used in this study is secondary data in the form of company financial reports that have been published on the Indonesia Stock Exchange for the period 2017 to 2019. The population in this study was 26 companies in the Food and Beverage Industry Sub Sector. The method used in determining the sample is purposive sampling including companies listed on the Indonesia Stock Exchange (N=55 and T=5 years). This research uses hypothesis testing using paired sample t-test with panel data. The results of the model test show that: 1) The results of the analysis show that there is a significant difference between GPM WP Agency and GPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 2) The results of the analysis show that there is a significant difference between OPM WP Badan with OPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 3) The results of the analysis show that there is a significant difference between PPM WP Badan and PPM Benchmarking DGT for Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchange, 4) The results of the analysis show that there is a significant difference between the CTTOR WP Agency and the CTTOR Benchmarking DGT in Manufacturing Companies in the Food and Beverage Industry Sub Sector listed on the Indonesia Stock Exchang

Determinant Tax Avoidance

This study aims to analyze the effect of sales growth, profitability, fiscal loss compensation, and the intensity of fixed assets on tax avoidance, both partially and jointly. The research method is using panel data regression analysis, with a purposive sampling method obtained a sample of twenty-seven companies listed on the Indonesia Stock Exchange from 2015-2017 using secondary data in the form of annual financial reports. The results show that partially sales growth has a significant positive effect, profitability has a significant negative effect, compensation for fiscal losses has a significant effect, and the intensity of fixed assets has a significant effect on tax avoidance.While the results of the studys simultaneously show that sales growth, profitability, fiscal loss compensation, and the intensity of fixed assets together have a positive effect on tax avoidance

DETERMINAN KEPATUHAN WAJIB PAJAK: KONDISI KEUANGAN SEBAGAI PEMODERASI: (Studi Empiris Wajib Pajak Badan yang terdaftar di KPP Pratama Jakarta Kebayoran Baru Dua)

The tax ratio from 2014 to 2020 did not show any significant development. The Covid-19 pandemic that is currently happening has caused the 2020 tax ratio to decrease to 9.73. The tax ratio can be increased by increasing tax compliance. This study aims to measure "Determinants of Tax Compliance with Financial Conditions as Moderators". The variables in this study are Tax Knowledge, Tax Sanctions, Tax Audit and Trust with Financial Conditions as Moderation Variables. The type of research used is quantitative research with a survey research form. This study uses primary data through a questionnaire, with corporate taxpayer respondents who are registered at KPP Pratama Jakarta Kebayoran Baru Dua. The sample used in this study were 169 respondents. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the SmartPls 3.0 software. This study shows that knowledge of taxation and tax sanction has a positive and insignificant effect on tax compliance, while tax audit and taxpayer trust have a positive and significant effect on tax compliance. Financial conditions are not able to moderate the influence of tax knowledge, tax sanction, tax audit and trust on tax complianc

Factors Influencing the SME’s Performance

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia

Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Tax Avoidance

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis analisis Pengaruh Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Tax Avoidance. Jenis data pada penelitian ini adalah data sekunder dengan populasi perusahaan manufaktur sektor yang telah terdaftar di Bursa Efek Indonesia selama 5 tahun berturut-turut (2016-2020). Sampel penelitian dipilih dengan menggunakan metode purpose sampling dan sampel terpilih sebanyak 7 perusahaan. Teknik analisis data menggunakan statistik deskriptif dengan alat bantu SPSS. Dari hasil penelitian ini dapat menunjukkan bahwa Komisaris Independen tidak berpengaruh terhadap Tax Avoidance, Komite Audit dan Kualitas Audit berpengaruh terhadap Tax Avoidance, secara bersama-sama (simultan) variabel independen Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh signifikan terhadap Tax Avoidance

Pengaruh Green Accounting dan Good Corporate Governance Terhadap Kinerja keuangan : Studi Empiris Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2021: Studi Empiris Perusahaan Pertambangan di Bursa Efek Indonesia Tahun 2019-2021

Tujuan penelitian ini yaitu untuk menguji pengaruh green accounting dan Good Corporate Governance terhadap kinerja keuangan perusahaan pertambangan di Indonesia, negara berkembang. Sampel penelitian sendiri dari 36 perusahaan yang terdaftar pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Dengan menggunakan regresi linear berganda atau data panel dengan Eviews yang digunakan sebagai alat analisis data. Hasil penelitian menunjukkan green accounting memiliki hubungan negatif dan signifikan terhadap kinerja keuangan (ROA) dan good corporate governance berpengaruh positif dan signifikan

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi

The price that investors are prepared to pay for a business's stock is a good indicator of the firm's value, and hence the stock market price is a good indicator of the value of the company. The CGPI, ROA, NIM, and NPL are just a few examples of parameters that will be investigated in order to ascertain the degree to which they have an impact on PBV. In this line of investigation, we make use of the common effect model in conjunction with the panel data regression technique. The research sample is State-Owned Banks in Indonesia, specifically Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The period from 2011 to 2020 will be examined by the research. According to the findings, CGPI, ROA, and NIM each have a considerable influence on PBV that is both positive and beneficial. It has been established that the variable NPL moderates by lowering the influence that CGPI has on PBV. On the other hand, it has not been demonstrated that the variables ROA and NIM moderate. This is because the NPL number, despite having increased, is still regarded to be within the tolerance limit, making it an acceptable risk despite the fact that it has increased