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PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of independent commissioners, audit committees, and institutional investors. The sample of this research is state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2019 so that in this study 66 data were used. Descriptive statistical test and multiple regression test with SPSS 26 were used to analyze the data. This study shows that the independent commissione...
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11 Sitasi
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI : (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2020)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study was conducted to determine the effect of liquidity, leverage, profitability, and activity on profit growth. Also to determine whether fiem size can strengthen the relationship between liquidity, leverage, profitability, and activity on profit growth.
The type of data used in this study is secondry data, which was obtained from the annual financial reports of manufacturing company during 2017-2020. The data analysis techniques used in this research were Descriptive Statistical, Normali...
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11 Sitasi
PENCEGAHAN COVID-19 MELALUI EDUKASI CUCI TANGAN DENGAN SEBELAS LANGKAH DI SD NEGERI SLAWI KULON 05
Jurnal Abdimas Bhakti Indonesia
Vol 3
, No 1
(2022)
ABSTRAK
Pencegahan resiko terjadinya Covid-19 pada anak dilakukan dengan memberikan edukasi tentang pencegahan penularan Covid-19. Edukasi pada anak dapat diberikan di lingkungan sekolah maupun di rumah, yaitu melalui pendampingan secara langsung tentang cuci tangan dengan sebelas langkah yang benar. Masalah yang dibahas diantaranya yaitu kemampuan anak sekolah dasar (SD) dalam melaksanakan cuci tangan sebelas langkah. Edukasi dilaksanakan kepada anak dan pada prosesnya anak menanyakan tentang c...
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PENYULUHAN ETIKA DAN KEAMANAN INFORMASI PADA PENGGUNAAN APLIKASI SMARTPHONE BAGI PESERTA DIDIK LKP KOMPUTER “LESTARI “ SLAWI
Jurnal Abdimas Bhakti Indonesia
Vol 3
, No 1
(2022)
Era Revolusi Industri 4.0 merubah paradigma aktivitas kehidupan masyarakat dari interaksi secara langsung menjadi interaksi secara tidak langsung yaitu melalui aplikasi pada smartphone. Antusiasme masyarakat Indonesia dalam penggunaan aplikasi pada smartphone menimbulkan sisi negatif baik dari sisi etika penggunaan aplikasi maupun dari sisi kejahatan siber. Cyber Bullying yang dilakukan pada medsos menimbulkan traumatik psikis, rusaknya nama baik dari korban sampai berujung pada bunuh diri seper...
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Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal, Komitmen Organisasi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control syst...
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4 Sitasi
Pengaruh Audit Forensik, Audit Investigasi, Kompetensi Auditor, Profesionalisme dan Kecerdasan Spiritual Terhadap Pencegahan Fraud
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 5
, No 2
(2022)
Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The d...
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5 Sitasi
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Boja Kabupaten Kendal
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This stu...
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4 Sitasi
PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, INSENTIF PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 2
, No 1
(2022)
This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The...
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4 Sitasi
Upaya Meningkatkan Kinerja Pegawai Melalui Kepemimpinan Transaksional dan Pengembangan Karier : Bahasa Indonesia
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 1
, No 2
(2022)
This study aims to determine the effect of transactional leadership and employee career development at the Ditreskrimsus Polda Central Java. The population used in this study were all employees who worked as many as 70 respondents, with proportional stratified random sampling. The source of the data used is primary data, with the data collection method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of linear analysis state that transac...
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Penghimpunan Wakaf Uang pada Perbankan Syariah berdasarkan Hukum Positif Indonesia
JURNAL IQTISAD: Reconstruction of Justice and Welfare for Indonesia
Vol 9
, No 1
(2022)
Indonesia as a country that embraces dual-banking systems recognizes Conventional Banking and Islamic Banking. One of the differences between the two systems is the social function on Islamic Banking Law. Islamic Banking Law recognizes social functions which one of them is to collect and channel cash waqf as Sharia Financial Institution for Receiving Cash Waqf (SFIRCW) . However, the responsibility that circulates cash waqf shows uncertainty on which party is to be responsible for the cash waqf....
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