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Pengaruh Good Corporate Governance dan Nilai Perusahaan Terhadap Tax Advoidance Erzia Yetri; Haryadi; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 1 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v5i1.9250

Abstract

This study aims to determine the effect of Good Corporate Governance which is proxied by variabel managerial ownership, independent directors, the committee audit,and firm value of the Tax Avoidance at the companies listed in the Indoensia Stock Exchange Period 2013-2017. The population in this study is all the company in BEI. The sampling techique using purposive sampling. The data analysis technique used is by using multiple regression. Statistial hypothesistesting using test t. The results showes that: (1)Managerial ownership not effect on taxavidance, (2) independent directors not effect on tax avoidance, (2) committe audit effect on tax avoidance, (4)firm value not effect on tax avoidance. Keywords: Good Corporate Governance, Tax Avoidance , Managerial Ownership, Independent Directors, The Committee Audit, Firm Value.
Pengaruh Efisiensi Kerja, Efektifitas Sistem Informasi Akuntansi, Penggunaan Teknologi Informasi dan Kepuasan Pengguna Sistem Informasi Akuntansi Terhadap Kinerja Individual di PT. POS Indonesia (Persero) Kantor Pos Jambi Annisa Dewi P; Afrizal; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aims to determine the effect of work efficiency, effectiveness of accounting information systems, use of information technology and satisfaction of accounting information system users on individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The total sample of the study was 30 employees at PT. Pos Indonesia (Persero) Jambi Post Office. Data analysis was performed by multiple linear regression analysis and hypothesis testing using the t test and f test methods. The results of this study indicate Work Efficiency, Effectiveness of Accounting Information Systems, Use of Information Technology and User Satisfaction of Accounting Information Systems affect the Individual Performance at PT. Pos Indonesia (Persero) Jambi Post Office. Work efficiency affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The effectiveness of the accounting information system does not affect individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. The use of information technology affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office. Accounting information system user satisfaction affects individual performance at PT. Pos Indonesia (Persero) Jambi Post Office.
Pengaruh Penerimaan Pajak Daerah, Retribusi Daerah dan Dana Bagi Hasil Terhadap Alokasi Belanja Modal Kabupaten/Kota di Provinsi Jambi Tahun 2013 - 2017 Debby Santy S; Amri Amir; Ilham Wahyudi
Jurnal Akuntansi & Keuangan Unja Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

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Abstract

This study aimed to analyze the effect of Regional Tax Receipts, Regional Levies and Profit Sharing Funds simultaneously and partially on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The subjects in this study were all Regencies/Cities Governments in Jambi Province. The data were collected in this study were secondary data in the form of regional financial data, namely Regional Tax Revenues, Regional Retributions and Revenue Sharing Reports of Realization of Regional Revenues and Expenditures Budget of Regencies/Cities Governments in Jambi Province. Data analysis in this study used panel data analysis. The results of this study indicated that local tax revenues, local retribution, and profit sharing funds simultaneously have significant effect on the allocation of capital expenditures which means that together local tax revenues, regional retribution, and revenue sharing funds were able to explain well the capital expenditure allocation of Regencies/Cities Governments in Jambi Province. The results of this study also showed that regional taxes and profit sharing funds have a positive and significant effect on the capital expenditure allocation, while regional retribution does not have a significant effect on the capital expenditure allocation of Regencies/Cities Governments in Jambi Province.
Faktor- faktor yang Mempengaruhi Tenaga Kerja Industri Kayu Olahan di Kota Langsa Sari Wulandari; Wika Lutfiah Sakinah; Putri Hermayani; Silvia anjani Nst; Ima Tri Wardani; Ilham Wahyudi; Imam Alfariqi
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 1 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

Industri pengolahan kayu ialah industri yang tergolong padat karya dimana didalam indusri ini tidak harus memiliki keahlian khusus para pekerjanya. tidak memerlukan jenjang pendidikan yang tinggi, dan bahkan teknologi yang digunakan cenderung sederhana. Dikota langsa sendiri terdapat beberapa industri kayu, hal inilah yang menjadi dasar tujuan peneliti untuk meneliti apa saja faktor yang mempengaruhi tenaga kerja industri kayu olahan. Dengan menggunakan metode kualitatif yang mana peneliti langsung melakukan wawancara dan observasi di lapangan serta mengamati langsung untuk memperoleh hasil yang maksimal. Hasil dari penelitian ini dimana faktor-faktor yang mempengaruhi tenaga kerja industri kayu olahan ialah permintaan pasar yang kemudian para tenaga kerja akan mendapatkan pendapatan untuk memenuhi kebutuhan mereka
PEMBELAJARAN KONSEP PECAHAN MENGGUNAKAN MEDIA KOMIK DENGAN PENDEKATAN MATEMATIKA REALISTIK PADA SMP BANDA ACEH Nazariah Nazariah; Fitriyasni Fitriyasni; Muhammad Yani; Ilham Wahyudi
Pedagogik : Jurnal Ilmiah Pendidikan dan Pembelajaran Fakultas Tarbiyah Universitas Muhammadiyah Aceh Vol 10, No 1, April (2023)
Publisher : Fakultas Agama Islam Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/pjpp.v10i1, April.1452

Abstract

Penelitian ini bertujuan untuk mengetahui hasil belajar siswa, aktifitas siswa, kemampuan guru dalam mengelola pembelajaran, dan respon siswa terhadap pembelajaran dengan menggunakan media komik melalui pendekatan matematika realistik pada materi pecahan. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian tindakan kelas. Tahapan penelitian tindakan kelas yaitu rencana, tindakan, observasi, dan refleksi dengan subjek penelitian yaitu seluruh siswa kelas VII SMP Ibnu Khaldun Banda Aceh. Selanjutnya data dikumpulkan melalui observasi, tes, dan angket yang dianalisis dengan menggunakan persentase dan skala Likert. Hasil penelitian menunjukkan bahwa: (1) hasil belajar siswa secara klasikal 86,8% tuntas; (2) aktivitas siswa selama pembelajaran dengan pendekatan matematika realistik pada materi operasi penjumlahan pecahan dalam katagori aktif; (3) kemampuan guru dalam mengelola pembelajaran dalam kategori baik; dan (4) respon siswa terhadap pembelajaran dengan pendekatan matematika realistik pada materi operasi penjumlahan pecahan dalam kategori sangat baik.