Articles
<![CDATA[MOTIVASI, KEPUASAN, PERSEPSI IMBALAN PERSEPSI SUPERVISI DAN KINERJA DOSEN ]]>
<![CDATA[Aprilina, Vita]]>
<![CDATA[ Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 1 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/optimal.v11i1.199
<![CDATA[The purpose of this study is to determine the effect of work motivation, job satisfaction, perceptions of rewards and perceptions of supervise affect the performance of lecturers in implementing teaching and learning process at Universitas Islam "45" Bekasi.While, the data in this study were obtained through questionnaires given to the lecturers who remained in the environment of Universitas Islam "45" Bekasi. From a sample of 101 questionnaires distributed to permanent lecturers in Universitas Islam?45? Bekasi, only 34 questionnaires were returned, then analyzed by multiple regression techniques. Based on the result of the questionnaires collected can be disclosed that work motivation and reward perception have a significant positive effect on the performance of lecturers in implementing teaching and learning process, while job satisfaction and perception of supervision does not affect the performance of lecturers in implementing the learning process in Universitas Islam "45" Bekasi.]]>
<![CDATA[DAMPAK PRIVATISASI PADA KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI INDONESIA ]]>
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i1.194
<![CDATA[This study aims to examine the differences in financial performance before and after the privatization of state enterprises. The population in this study is all state-owned companies in Indonesia, while the sample in this study for phase I testing of the years 1993-2010, phase II testing of the years 2007- 2011, namely, doing an IPO and listing on the Indonesia Stock Exchange selected by purposive sampling method. This study used t-test. The results showed there is no difference performance in the company's financial before and after the privatization of state enterprises.]]>
<![CDATA[EVALUASI PENERAPAN SAK ETAP DALAM PELAPORAN ASET BIOLOGIS PADA PETERNAKAN UNGGUL FARM BOGOR ]]>
<![CDATA[Cahyani, Ranny Catary]]>;
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i1.307
<![CDATA[This research aims to evaluate the implementation of SAK-ETAP in the reporting of biological assets at Unggul Farm Bogor Plantation. This research use descriptive-evaluative method that describe measurement, recognition and presentation of biological assets. Document techniques is used to collect data related to biological asset owned Unggul Farm Bogor Plantation then compared it with SAK ETAP. Unggul Farm Bogor Plantation has not present cash flow statement yet. Biological assets in Unggul Farm Bogor Plantation are growing animal, one day old chicken, 48 weeks broilers, and reject eggs. They are recognized as inventory, measured at cost and presented at balance sheet. Chicken breeders (chicken at production period) and immature breeding flocks (growth chicken) are recognized as other current asset, measured at cost and presented at balance sheet.]]>
<![CDATA[DAMPAK PER-24/PJ/2012 PADA PENERIMAAN NEGARA DARI SEKTOR PAJAK PERTAMBAHAN NILAI (PPN) DAN JUMLAH PENGUSAHA KENA PAJAK YANG MEMBAYAR PPN DI KANTOR PELAYANAN PAJAK PRATAMA BEKASI SELATAN ]]>
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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<![CDATA[This study aimed to determine whether there is statistically different in Value Added Tax Income and the number of VAT Taxable Entrepreneurs in the period before (April 1st 2011 ? March 31st 2013) and after (April 1st 2013 ? March 31st 2015) the enactment of Per-24/PJ/2012. The sample of this study is all Deposit Letters (Surat Setoran Pajak) and list of taxable entrepreneurs at Bekasi Selatan Tax Office. T-test is used to answer the hypothesis. The results show that there is a difference in Value Added tax Income and the number of VAT Taxable Entrepreneurs that paying VAT for the period before and after the enactment of Per-24/PJ/2012.]]>
<![CDATA[PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, KOMPENSASI RUGI FISKAL DAN CORPORATE GOVERNANACE TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Sundari, Novi]]>;
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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<![CDATA[This research aimed to determine the effect of accounting conservatism, fixed assets intensity, tax loss compensation and corporate governance which is proxied by managerial ownership and quality audits of tax avoidance. The method used is descriptive quantitative. The sample of this study is 33 manufacturing companies that lieted in Indonesian Exchange for the years 2013 to 2015. Analysis of data using multiple linear regression measurements were first performed with Microsoft Excel then processed using SPSS softwere 17. The results showed that the accounting conservatism and managerial ownership significantly have positive effect on tax avoidance, while the variable intensity of fixed assets, tax loss compensation and audit quality have no eaffect on tax avoidance.]]>
<![CDATA[PENGARUH LATAR BELAKANG PENDIDIKAN, USIA, PEREDARAN USAHA, LAMA USAHA, DAN PEMAHAMAN PENGUSAHA UMKM TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN ]]>
<![CDATA[Rachmawati, Anastasia]]>;
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v8i2.936
<![CDATA[The purpose of this research is to analyze the influence of educational background, age, business circulation, length of business, and understanding of entrepreneurs of UMKM in Bekasi to the level of compliance fulfillment of tax obligations. The research method used quantitative research method. The study was conducted to entrepreneurs of UMKM in Bekasi with a total of 291 total population in 2016. The sample of this research is 78 respondents of UMKM entrepreneurs in Bekasi. With sampling technique using Slovin formula. The analytical method used is multiple linear regression. The results obtained by the authors in this study indicate that educational background and understanding of UMKM entrepreneurs have a positive and significant impact on the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi. While the age, business circulation, and length of business do not affect the level of compliance fulfillment of tax obligations of UMKM entrepreneurs in Bekasi]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA ]]>
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i2.1334
<![CDATA[The purpose of this study is to obtain empirical evidence of the efficiency of value added(VAICTM) with the major components of a firm?s resource base (physical capital, human capitaland structural capital) and dimensions of financial banks performance: capital: CAR, aseetsquality: NPL, earnings: ROA, liquidity: LDR. The population of the study is the listed banks on Indonesia Stock Exchange period 2008until 2010. Determination of the sample in this study is carried out by using the method ofpurposive sampling. The hypotheses are tested using multiple regression analysis. The results show that: intellectual capital is measured from human capital (VAHU)positive significant influential to financial performance with CAR and LDR, negative significantinfluential to financial performance with NPL and ROA, not influential to financial performancewith LDR. Intellectual capital is measured from structural capital (STVA) positive significantinfluential to financial performance with NPL and ROA, negative significant influential tofinancial performance with LDR, not influential to financial performance with CAR. Intellectualcapital is measured from physical capital (VACA) positive significant influential to financialperformance with NPL, negative significant influential to financial performance with CAR andLDR, not influential to financial performance with ROA]]>
<![CDATA[Kapitalisasi Tipis, Campuran Aset, Penghindaran Pajak ]]>
<![CDATA[Aprilina, Vita]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v12i2.2915
<![CDATA[This study aims to examine the acceptance of asset mix, thin capitalization on tax avoidance. This study uses secondary data from financial report and annual report. The populatioan in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange in 2015-2019 and the sample was taken using a purposive sampling technique with several criteria for sampling. Data analysis in this study used multiple linear regression. The results showed that tin capitalization had a positive effect on tax avoidance, while the asset mix proxied by inventory intensity had no effect on tax avoidance.]]>
<![CDATA[PENGARUH MONEY ETHICS, GENDER, RELIGIUSITAS DAN MATERIALISME TERHADAP PENGGELAPAN PAJAK (TAX EVASION) ]]>
<![CDATA[Khoerunissah, Cacca Sefta]]>;
<![CDATA[Aprilina, Vita]]>;
<![CDATA[Maysaroh, Nurlaila]]>
<![CDATA[ Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas IBA Palembang ]]>
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DOI: 10.35449/surplus.v1i2.509
<![CDATA[Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh money ethics, gender, religiusitas dan materialisme terhadap penghindaran pajak. Metode penelitian yang digunakan adalah kuantitatif. Lokasi penelitian ini adalah Kantor Pelayanan Pajak (KPP) Pratama Cibitung. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner secara online melalui Google Form kepada responden. Populasi dalam penelitian ini adalah Pekerja Bebas Wajib Pajak Orang Pribadi (WPOP). Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan teknik convenience sampling. Berdasarkan hasil pengujian hipotesis, variabel etika uang berpengaruh positif terhadap penghindaran pajak, variabel religiusitas ekstrinsik berpengaruh negatif terhadap penghindaran pajak, sedangkan variabel gender, religiusitas intrinsik dan materialisme tidak berpengaruh terhadap penghindaran pajak.]]>
<![CDATA[E-Commerce, Self Assessment System, Tax Knowledge And Automatic Exchange Of Information On Tax Avoidance Intentions ]]>
<![CDATA[Novi Rista]]>;
<![CDATA[Vita Aprilina]]>;
<![CDATA[Sugeng Baryanto]]>
<![CDATA[ Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 2 (2022): Jurnal Ilmiah Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Universitas Mercu Buana ]]>
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DOI: 10.22441/jimb.v8i2.14305
<![CDATA[This study aims to examine whether or not there is an effect of E-Commerce, Self Assessment System, Tax Knowledge and Automatic Exchange of Information (AEoI) on the Tax Avoidance Intentions of E-commerce Business Actors. The research method uses a quantitative approach. The data used are primary data by distributing questionnaires in the form of Google forms to e-commerce business people. The research population is e-commerce players in West Java Province as many as 1,820 e-commerce business people. Determination of the sample with the Slovin formula resulted in 100 respondents. The sampling technique is purposive sampling with data analysis using Multiple Linear Regression. The results of this study indicate that Tax Knowledge has a positive effect on intention to avoid tax while E-Commerce, Self Assessment System and Automatic Exchange of Information (AEoI) have no effect on intention to avoid tax.]]>
