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All Journal ACADEMICS IN ACTION Journal of Community Empowerment JURNAL AKUNTANSI Jurnal Scientia
Mulyani Mulyani
Institut Bisnis dan Informatika Kwik Kian Gie
Humanities Economics, Econometrics & Finance Education Engineering Mathematics Social Sciences

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Aspek Psikologi Pendelegasian Manajemen dan Manajemen Biaya Pabrik Roti “Yes” di UPK PIK Pulo Gadung Jakarta Timur Hanif Hanif; Mulyani Mulyani; Supriyanto Karya; Morryessa Brandinie
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 1 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.176 KB) | DOI: 10.33021/aia.v1i1.739

Abstract

The purpose of this program is to provide assistance in order to help businesses to solve their problems in business management. The approach used is observation, interview and discussion with the business founder/owner. The place is in the one of the business unit under the Unit Pengelola Kegiatan Pusat Industri Kecil (PIK), namely ” Yes" Cake Factory. The team managed and explored several problems in the business unit, which are related to book-keeping, work delegation and the control system planning, utilization of cost management such as unit cost calculations, cost control and break event point analysis, and profit-sharing policy. The team also provides a doable solution that can be implemented by the company.
FAKTOR-FAKTOR YANG MEMBERIKAN KONTRIBUSI TERHADAP KEPATUHAN WAJIB PAJAK OJEK ONLINE (OJOL) DI JAKARTA Theressa Meiyanti; Mulyani Mulyani
Jurnal Akuntansi Vol 8 No 2 (2019): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v8i2.623

Abstract

Tax is a mandatory contribution to the state that is owned by an individual or entity that is a force. Indonesian tax compliance level is still low shown by its low tax ratio. Motor Vehicles Tax is a tax on ownership or control of motorized vehicles. Taxpayer’s compliance is taxpayers' willingness to fulfill their tax obligations concerning regulations. This research used quantitative hypothesis testing. The data and information were retrieved from questionnaire results filled in by 100 Gojek taxpayer drivers. This research used the Likert scale, SPSS 20 software, Validity and Reliability, Classical Assumption Test, F-test, t-test, and R2 test. Therefore, it can be concluded that taxpayer’s knowledge and awareness have a positive effect on motorcycle taxpayer’s compliance. However, there is no evidence that the taxpayer’s level of income has effects on motorcycle taxpayer’s compliance.Keywords: Taxpayer Compliance, Taxpayer Awareness,  Taxpayer Knowledge, Taxpayer’s Level of Income
ANALISIS KAUSALITAS STRATEGI DIVERSIFIKASI DAN KINERJA PERUSAHAAN Novita; Mulyani Mulyani
Jurnal Akuntansi Vol 9 No 2 (2020): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v9i2.765

Abstract

Firm diversification is the level of development a firm undertakes both through the number of firms it manages and the level of its business segments (at least two business segments). Based on agency theory, companies with multi-segments are suspected of placing too large investment in their line of business with low investment opportunities. Meanwhile, according to market power theory, only conglomerate companies are able to diversify well. Previous research stated that even if conglomerate companies diversify, it may lead to firm performance’s loss. This study aims to determine the influence of diversification level, investment opportunities, firm size, leverage, and number of segments on the firm performance of manufacturing companies. The conclusion of this study shows that there is insufficient evidence that diversification level and number of segments has a negative influence on company performance. Also, there is insufficient evidence that leverage has a positive influence on company performance. Meanwhile, there is sufficient evidence that investment opportunities and firm size have a positive influence on firm performance. Keywords: Firm Performance, Diversification Level, Investment Opportunity, Company Size, Leverage, Number of Segments. References: Amyulianthy, R., & Sari, N. (2013). Pengaruh diversifikasi terhadap kinerja perusahaan. Binus Business Review, 4(1), 215–230. Aprilia, W., Rodhiyah, & Widiartanto. (2015). Analisis pengaruh kinerja keuangan perusahaan terhadap return saham perusahaan sektor jasa transportasi yang terdaftar di bursa efek Indonesia. Winindya Aprilia Jurusan Administrasi Bisnis , Universitas Diponegoro Semarang Jl . Prof . H Sudharto , SH . Tem. 1(1), 155. Berger, P. G., & Ofek, E. (1995). Diversification’s effect on firm value. Journal of Financial Economics, 37(1), 39–65. Bowerman, B. (2016). Business Statistics in Practice: Using Data, Modeling, and Analytics. McGraw-Hill Higher Education. Company, P., Jensen, C., & Meckling, H. (1976). Theory of the firm : managerial behavior , agency costs and ownership structure 1 . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360. Delinalie Chandra, Y. T. (2015). Pengaruh level diversifikasi, leverage, return on asset, umur perusahaan, dan sektor industri terhadap nilai perusahaan yang terdaftar di bei periode 2009–2011. Jurnal Akuntansi, 4(1). Harto, P. (2005). Kebijakan diversifikasi perusahaan dan pengaruhnya Terhadap kinerja: studi empiris pada Perusahaan publik di indonesia. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. Kurniasari, S. E., & Tahun, E. T. (2014). Pengaruh Diversifikasi Usaha terhadap Kinerja Perusahaan yang Dimoderasi oleh Kepemilikan Manajerial. Universitas Dian Nuswantoro Jurnal, 1–9. Lucyanda, J., & Wardhani, R. H. K. (2017). Pengaruh diversifikasi dan karakteristik perusahaan terhadap kinerja perusahaan. Media Riset Akuntansi, 4(2), Hal-1. Salindeho, A. O., Saerang, I. S., & Maramis, J. B. (2018). Pengaruh Diversifikasi Usaha Terhadap Kinerja Keuangan Dan Return Saham Study Kasus Pada Perusahaan Manufaktur Automotive and Effect of Business Diversification of Financial Performance and Return Stock Case Stock in Automotive and Component Manufacturing. Jurnal EMBA, 6(3), 1078–1087. Setionoputri, A., Meiden, C., & Siagian, D. (2009). Pengaruh Diversifikasi Korporat Terhadap Excess value Perusahaan Manufaktur, Perdagangan Grosir dan Eceran, serta Properti dan Real Estat yang Terdaftar di BEI Tahun 2005-2007. Bidang Akuntansi Private: Akuntansi Keuangan Dan Pasar Modal (AKPM), 1–25. Spence, M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434–459. Sucipto, D. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi: Universitas Sumatera Utara. Sumendap, R., Tommy, P., & Maramis, J. B. (2018). Analisis Perbandingan Kinerja Keuangan Berdasarkan Diversifikasi Segmen Bisnis Pada Industri Manufaktur Yang Go Public Comparative Analysis of Financial Performance Based on Diversification of Business Segments in Manufacturing Industry That Go Public. Jurnal Riset Akuntansi Dan Keuangan, 6(4), 2198–2207.
FIRM SIZE MODERATES THE EFFECT OF BANKRUPTCY POTENTIAL, AUDIT QUALITY, PUBLIC OWNERSHIP STRUCTURE ON AUDIT DELAY Mulyani Mulyani; Kevin Kurniawan Santoso
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit delay is one of the important factors related to the relevance of the information contained in the financial statements. The purpose of this study was to determine the effect of the potential for bankruptcy, the complexity of the company's operations, the structure of public ownership and the size of the company as moderating variables on audit delay. The statistical method used in this study is multiple linear regression and Moderated Regression Analysis with a significance of 5%. The sampling technique was determined based on the purposive sampling method so as to produce a total sample of 44 companies and obtained a total of 132 observations. T The conclusion of this study is that bankruptcy probability has a negative effect on audit delay, audit quality has a positive effect on audit delay, company size is able to moderate the relationship between bankruptcy potential and audit delay. On the other hand, there is insufficient evidence that public ownership structure and firm size affect audit delay, and there is insufficient evidence that firm size is able to moderate the relationship between audit quality and the relationship between public ownership structure and audit delay.
PEMANFAATAN INSENTIF PAJAK, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SAAT PANDEMI COVID-19 Valencia; Mulyani Mulyani
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.983

Abstract

Tax is one of the components of state revenue, and taxes play an important role in national development and government spending. But the public's compliance to carry out their tax obligations is still low, plus the current situation faced by the Covid-19 pandemic, which can be seen from the realization of tax revenues in 2020 of 89.25% of the target set. This study aims to prove the effect of the use of tax incentives, tax sanctions, and taxpayer awareness on taxpayer compliance. This study uses a questionnaire distributed to taxpayers who are MSMEs in Jambi City. Then the data will be processed using the SPSS 26 program to test the validity, reliability, classical assumption test, and hypothesis testing. The results of the research on the t statistic test have a sig value. The variable of the use of tax incentives is 0.043, the tax penalty is 0.000, and the awareness of the taxpayer is 0.286. The conclusion obtained from the results of this study is that the use of tax incentives and tax sanctions has a positive effect on taxpayer compliance during the Covid-19 pandemic, while taxpayer awareness has no effect on taxpayer compliance during the Covid-19 pandemic.
STRUKTUR KEPEMILIKAN DAN AGRESIVITAS PAJAK Marcelino Chandra Rusli; Mulyani Mulyani
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1023

Abstract

Tax is a State taxpayer contribution that must be paid by an individual or entity that has a firm nature. Many taxpayers, especially large corporations, are trying to minimize their tax burden. One phenomenon that often occurs is companies that carry out tax avoidance and income distribution in order to pay a small tax burden in order to obtain high profits. This study aims to determine the effect of family ownership, foreign ownership, concentrated ownership, managerial ownership, and institutional ownership on tax aggressiveness in companies. Tax aggressiveness is tax planning either by way of avoidance or by tax evasion. Factors that make the ownership structure perform tax aggressiveness is dominant ownership in a company that can control the company's management for personal gain. In this study, tax aggressiveness is proxied by using the effectiveness tax rate (ETR). The sample selection in this study used a purposive sampling method. The results of this study are (1) family ownership has no evidence of tax aggressive, (2) foreign ownership is proven to influence tax aggressiveness, (3) concentrated ownership has no evidence of tax aggressive, (4) managerial ownership has no evidence of tax aggressive, (5) institutional ownershipis has no evidence of tax aggressiveness.
Co-Authors Hanif Hanif Kevin Kurniawan Santoso Marcelino Chandra Rusli Morryessa Brandinie Novita Supriyanto Karya Theressa Meiyanti Valencia