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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
Faktor-faktor yang Mempengaruhi Effective Tax Rate
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 4
, No 2
(2022)
This study aims to examines and analyze the effect of firm size, leverage, profitability, capital intensity ratio, and independent commisioner on the effective tax rate. The population of this study were 42 mining companies listed on the Indonesia Stock Exchange in the 2017-2020 period, after using purposive sampling, 92 data observed were sampled. The data analysis method used is descriptive statistics, clasical assumptions, and multiple linear regression analysis processed with SPSS program. T...
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PENDEKATAN MODEL PEMBELAJARAN DISCOVERY DALAM MEWUJUDKAN KEMAMPUAN LITERASI SAINS PADA ANAK USIA DINI
JURNAL AUDI: Jurnal Ilmiah Kajian Ilmu Anak dan Media Informasi PAUD
Vol 9
, No 1
(2022)
This study aims to determine how important scientific literacy skills are in early childhood. Scientific literacy skills have a role in everyday life so that realizing scientific literacy skills in children can be done through the application of discovery learning models in the learning process. The discovery learning model has a character so that learning that applies the discovery learning model approach is able to build children's curiosity to form knowledge independently. This study uses a q...
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faktor-faktor yang mempengaruhi kepatuhan wajib pajak UMKM (Studi Kasus UMKM di Kabupaten Demak
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 tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110...
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7 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
Pengaruh Akuntansi Forensik, Audit Investigatif, Independensi, dan Skeptisme Profesional Terhadap Pengungkapan Fraud (Studi Pada BPKP Perwakilan Jawa Tengah)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 6
, No 1
(2022)
This study aims to determine the effect of Forensic Accounting, Investigative Auditing, Independence, and Professional Skepticism on Fraud Disclosure at the Representative of the Financial and Development Supervisory Agency (BPKP) of Central Java Province. The data in this study used primary data in the form of a questionnaire distributed to the respondent unit at the State Audit and Development Agency (BPKP) of Central Java Province. The data analysis technique used is a quantitative method whe...
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14 Sitasi
Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Kebijakan Dividen terhadap Nilai Perusahaan di BEI
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were...
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12 Sitasi
PRODUK OLAHAN INOVATIF TEMPE SEBAGAI ALTERNATIF MENINGKATKAN KONSUMSI DAN PELUANG USAHA
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 7
, No 1
(2022)
Saat ini tempe sebagai sumber protein nabati mulai digemari oleh masyarakat di semua kalangan dan suku tanpa memandang golongan sosial ekonomi. Namun hasil olahan tempe cenderung kurang bervariasi. Kegiatan ini merupakan tahapan akhir setelahh lomba menciptakan menu olahan tempe. Tujuan: kegiatan ini menghasilkan produk olahan tempe yang inovatif.  Hasil: para peserta menciptakan dan mengolah tempe menjadi produk inovatif antara lain siomay tempe pelangi, cookies tempe, tempe kreasi Pamia, ge...
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UPAYA PENCEGAHAN DEMENSIA DENGAN PELATIHAN TERAPI OTAK DAN PEMERIKSAAN KESEHATAN DASAR PADA LANJUT USIA DI WILAYAH KELURAHAN BULAKREJO KABUPATEN SUKOHARJO
Gemassika: Jurnal Pengabdian Kepada Masyarakat
Vol 6
, No 2
(2022)
Abstract The aging process causes deterioration of the brain’s ability and memory, one of the prevention is cognitive therapy. The target of this activity is for the elderly in the Bulakrejo area to understand information about brain therapy and practicing brain therapy as well as knowing their health status through basic health checks. Methods of implementation: identification of the elderly, health checks, health education, brain therapy, nursing care. The result of intelligent brain therapy...
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3 Sitasi
Efektivitas Program Penanggulangan Kemiskinan Terhadap Penurunan Kemiskinan Di Kota Palembang Tahun 2020
Sosio Dialektika : Jurnal Ilmu Sosial Humaniora
Vol 7
, No 1
(2022)
The poverty alleviation agenda is one of the important goals to be achieved in development. Equitable welfare and the absence of poor people are one of the world's development goals as stated in Goal 1 of the 2030 Sustainable Development Goals (SDGs), namely No Poverty. The poverty rate in the Palembang City tends to decrease from year to year, even though the decline is not significant. According to Statistics Indonesia, it was recorded that from 2019 to 2020 poverty in Palembang City only decr...
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