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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Dedikasi Sains dan Teknologi (DST) Economics, Business, Accounting & Society Review
Sardju, Fitriani
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Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 2 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

Abstract

The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.
Factors Affecting The Usage of E-filing for Individual Taxpayers Suwito Suwito; Fitriani Sardju; Ruslee Nuh
Economics, Business, Accounting & Society Review Vol. 2 No. 1 (2023): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.883 KB) | DOI: 10.55980/ebasr.v2i1.55

Abstract

This study aims to determine and analyze the influence of perception of usability, ease, security and confidentiality, information technology readiness, complexity, social factors, and taxpayer satisfaction on the use of e-filling. The population in this study is a Private Person Taxpayer registered with the Ternate Tax Service Office, North Maluku, Indonesia. The number of samples in this study was 392 Private Taxpayers. Sampling techniques use Convenience Sampling and data collection techniques through questionnaires. The data analysis method used is Partial Least Square with the Smart PLS statistics program. The results showed that perceptions of usability, security and confidentiality, information technology readiness, social factors, and taxpayer satisfaction affect the use of e-filling. In comparison, the perception of ease and complexity does not affect the use of e-filling.
Factors Affecting The Intention Of Whistleblowing Behavior Yustiana Djaelani; Fitriani Sardju
Bongaya Journal of Research in Accounting (BJRA) Vol. 4 No. 2 (2021): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i2.318

Abstract

The purpose of this study was to analyze the influence of attitudes, subjective norms, behavioral control and religiosity on the intentions of tax accounting students in carrying out whistleblowing actions. This research is a quantitative research. The respondents are tax accounting students. The sample in this study uses primary data. The data collected was processed using the SPSS version 2.1 program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results of this research are subjective norms, behavioral control and religiosity affect the intention of tax accounting students in doing whistleblowing. And attitude has no effect on the intention of tax accounting students in doing whistleblowing.
Peningkatan kualitas karya ilmiah dengan Workshop Literasi Digital (Mendeley, Publish or Perish, dan Grammarly) Zainuddin Zainuddin; Kasim Sinen; Fitriani Sardju; Nurul Fajriyanti
Dedikasi Sains dan Teknologi (DST) Vol. 3 No. 1 (2023): Dedikasi Sains dan Teknologi : Volume 3 Nomor 1, Mei 2023
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v3i1.2637

Abstract

Dalam rangka meningkatkan kualitas penulisan karya ilmiah mahasiswa di Kota Ternate, yang dalam kegiatan ini dipusatkan pada mahasiswa program studi Akuntansi dan Ekonomi Islam di Universitas Khairun, Universitas Muhammadiyah Maluku Utara dan Institut Agama Islam Negeri Ternate. Tim Dosen Universitas Khairun mengadakan Kegiatan Pengabdian kepada masyarakat dengan mengadakan Workshop literasi digital yaitu penggunaan salah satu aplikasi untuk pencarian referensi Publish or Perish dan penulisan daftar pustaka yaitu aplikasi Mendeley serta persiapan publikasi artikel dengan memperbaiki tata bahasa inggris dengan aplikasi Grammarly. Tujuan di adakan kegiatan ini ini bagi mahasiswa adalah memberikan pengetahuan dan keterampilan dalam mengaplikasikan Mendeley dalam menulis karya ilmiah khususnya mencari referensi dan membuat daftar pustaka. Permasalaahan yang dihadapai mahasiswa yaitu kurangnya pemahaman dan pengetahuan pengoperasian terkait aplikasi Mendeley dan mahasiswa belum familiar dengan berbagai aplikasi pendukung peningkatan kualitas artikel ilmiah. Workshop yang diadakan di Laboratorium Fakultas Ekonomi dan Bisnis Universitas Khairun dengan jumlah peserta 49 orang. Metode yang digunakan yaitu ceramah, dan praktek langsung pengoperasian aplikasi Mendeley, Publish or Perish dan Grammarly. Hasil dari kegiatan PKM diharapkan mampu meningkatkan literasi digital dan mahasiswa mampu mengoperasikan aplikasi Mendeley, Publish or Perish dan Grammarly dalam tulisan karya ilmiah di akhir studi
The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchange Fitriani Sardju; Nindah Ayu Letari
International Journal of Economics Development Research (IJEDR) Vol. 3 No. 3 (2022): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.2921

Abstract

This study aims to determine and analyze the Effect of Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: Capital Intensity affects tax avoidance.
Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant? Jama, Rizwan S.; Ali, Iqbal M. Aris; Sardju, Fitriani
PUBLIC POLICY Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p320-335

Abstract

The aim of this research is to examine tax planning variables, tunneling incentives, intangible assets, the portion of independent commission agents and debt arrangements that influence transfer prices. The research object is a manufacturing company listed on the Indonesian Stock Exchange. The sample was 50 companies, selected using purposive sampling techniques. Secondary data sources using multivariate linear regression analysis techniques. The research results show that tunneling incentives have a positive effect on transfer prices. Tax planning, intangible assets, percentage of independent commission agents and debt arrangements have no effect on transfer pricing.
Financial Inclusion, Financial Literacy, and Financial Technology Impact on the Sustainability of Micro, Small, and Medium Enterprises: A Study in the SMEs of Tidore Islands, Indonesia Rinto Sahdan; Fitriani Sardju
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4014

Abstract

This study aims to determine how financial inclusion, financial literacy and financial technology affect the sustainability of micro, small and medium enterprises. The sample selection in this study used the Slovin formula. The data collection technique was carried out using a questionnaire, the object of this research was MSMEs in the City of Tidore Islands. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS. The results of this study found that: (1) financial inclusion affects the sustainability of MSMEs; (2) financial literacy affects the sustainability of MSMEs; (3) financial technology has no effect on the sustainability of MSMEs.
Co-Authors Iqbal M. Aris Ali Jama, Rizwan S. Kasim Sinen Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Suwito Suwito Yustiana Djaelani Zainuddin Zainuddin